WorldWideScience

Sample records for international corporation s-cad

  1. 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...

  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. 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

  4. 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 ...

  5. 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...

  6. 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...

  7. 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.

  8. 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....

  9. 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:.

  10. 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

  11. 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...

  12. 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.

  13. 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...

  14. 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.

  15. 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.

  16. 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...

  17. 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...

  18. 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.

  19. 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

  20. 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

  1. 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

  2. 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

  3. 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

  4. 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

  5. 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 ...

  6. 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); ...

  7. 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...

  8. 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

  9. 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...

  10. 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...

  11. 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.

  12. 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

  13. 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.

  14. 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

  15. 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

  16. 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.

  17. 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.

  18. 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...

  19. 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

  20. 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.

  1. 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.

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. 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

  7. 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...

  8. 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...

  9. 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.

  10. 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.

  11. 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.)

  12. 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.

  13. 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

  14. 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...

  15. 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...

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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’

  1. 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...

  2. 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)

  3. 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.

  4. 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...

  5. 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.

  6. 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...

  7. 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

  8. 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.

  9. 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 ...

  10. 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.

  11. 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…

  12. 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

  13. 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

  14. 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.

  15. 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.

  16. 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

  17. 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...

  18. 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...

  19. 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...

  20. 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”.

  1. 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...

  2. 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

  3. 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.

  4. 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.

  5. 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.

  6. 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

  7. 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...

  8. 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

  9. 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...

  10. 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...

  11. 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.

  12. 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

  13. 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.

  14. 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...

  15. 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

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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

  1. 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

  2. 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...

  3. 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

  4. 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...

  5. 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.

  6. 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...

  7. 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.

  8. 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

  9. 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

  10. 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

  11. 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....

  12. 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

  13. 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.

  14. 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....

  15. 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.

  16. 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…

  17. 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.

  18. 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.

  19. 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,…

  20. 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.

  1. 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.

  2. 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

  3. 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.

  4. 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.

  5. 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.

  6. 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…

  7. 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...

  8. 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…

  9. 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?

  10. 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...

  11. 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. 

  12. 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....

  13. 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.

  14. 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

  15. 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...

  16. 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

  17. 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.

  18. 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....

  19. 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.

  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. 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.

  3. 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.

  4. 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

  5. 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...

  6. 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.

  7. 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.

  8. 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 ...

  9. 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…

  10. 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.

  11. 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....

  12. 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...

  13. 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

  14. 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...

  15. 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...

  16. 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.

  17. 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...

  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 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?...

  1. 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?...

  2. 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。

  3. 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.

  4. 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

  5. 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...

  6. 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 ...

  7. 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...

  8. 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...

  9. 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

  10. 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...

  11. 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 ...

  12. 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...

  13. 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…

  14. 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...

  15. 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...

  16. 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...

  17. 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

  18. 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.

  19. 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 ...

  20. 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...

  1. 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...

  2. 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.

  3. 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...

  4. 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 ...

  5. 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...

  6. 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.

  7. 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.

  8. 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.

  9. 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...

  10. 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...

  11. 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

  12. 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...

  13. 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.

  14. 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...

  15. 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...

  16. 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...

  17. 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

  18. 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.

  19. 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.

  20. 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.

  1. 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...

  2. 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...

  3. 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.

  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. 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...

  7. 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...

  8. 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

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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

  14. 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.

  15. 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…

  16. 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

  17. 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....

  18. 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...

  19. 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,…

  20. 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

  1. 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...

  2. [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

  3. [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

  4. 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

  5. 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.

  6. 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

  7. 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

  8. 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

  9. 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 ...

  10. 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…

  11. 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...

  12. 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...

  13. 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...

  14. 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...

  15. 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...

  16. 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 ...

  17. 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

  18. 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...

  19. 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.

  20. 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.

  1. 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...

  2. 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.

  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. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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.

  10. 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...

  11. 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...

  12. 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

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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

  18. 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…

  19. 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…

  20. 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.

  1. 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 ...

  2. 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...

  3. 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.

  4. 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...

  5. 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.

  6. 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...

  7. 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.

  8. 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...

  9. 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".

  10. 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...

  11. 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

  12. 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

  13. 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.

  14. 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.

  15. 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....

  16. 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...

  17. 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...

  18. 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.

  19. 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...

  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. 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' ...

  2. 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...

  3. 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)

  4. 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

  5. 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...

  6. 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

  7. 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

  8. 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…

  9. 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

  10. 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....

  11. 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.

  12. 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...

  13. 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...

  14. 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....

  15. 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...

  16. 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 ...

  17. 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...

  18. 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)

  19. 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.

  20. 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

  1. 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...

  2. 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...

  3. 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...

  4. 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

  5. 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

  6. 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...

  7. 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...

  8. 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...

  9. 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

  10. 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

  11. 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...

  12. 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.

  13. 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...

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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)

  19. 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...

  20. 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)

  1. 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...

  2. 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.

  3. 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

  4. 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.

  5. 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...

  6. 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...

  7. 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.

  8. 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...

  9. 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...

  10. 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...

  11. 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

  12. 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.

  13. 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.

  14. 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.

  15. 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.)

  16. 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.

  17. 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.

  18. 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

  19. 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

  20. 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.

  1. 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...

  2. 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...

  3. 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.

  4. 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)

  5. 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...

  6. 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 ...

  7. 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...

  8. 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 ...

  9. 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, ...

  10. International trade, market risk, and multinational corporations

    OpenAIRE

    Su, Qi

    2003-01-01

    In dieser Arbeit werden in vier Kapiteln vier Themen der Weltwirtschaft behandelt: (1) Weshalb konzentrieren sich intra-industrieller Handel und intra-industrielle Investitionen auf Industrieländer? (2) Wieso ist es für ein multinationales Unternehmen wichtig, dauerhaft Technologieführer zu sein? (3) Weshalb sind multinationale Unternehmen in Bezug auf risikoaverses Verhalten erfolgreicher? (4) Weshalb ist freie Faktormobilität nicht ausreichend, um eine Produktionskonvergenz zwischen Industr...

  11. The Politicization of Corporations

    DEFF Research Database (Denmark)

    Garsten, Christina; Sörbom, Adrienne

    This paper departs from an interest in the involvement of business leaders in the sphere of politics, in the broad sense. At a general level, we are seeing a proliferation of usages of non-market corporate strategies, such as testimony, lobbying, interlocking of positions and other means...... that corporations find a strategically positioned amplifier for their non-market interests in the WEF. The WEF functions to enhance and gain leverage for their ideas and priorities in a highly selective and resourceful environment. In the long run, both the market priorities and the political interests of business...... as political. What is the role of business in the WEF, and how do business corporations advance their interests through the WEF? Empirically we depart from ethnographic field studies of the World Economic Forum, drawing on observations from WEF-events and interviews with participants and organizers. We propose...

  12. Corporate governance and liquidity

    DEFF Research Database (Denmark)

    Farooq, Omar; Derrabi, Mohamed; Naciri, Monir

    2012-01-01

    This paper examines the impact of corporate governance mechanisms on liquidity in the MENA region, i.e. Morocco, Egypt, Saudi Arabia, United Arab Emirates, Jordan, Kuwait, and Bahrain. Using turnover as a proxy for liquidity, we document significant difference in liquidity between the pre......- and the post-crisis periods in the MENA region. In addition, our results show that bulk of this reduction in turnover can be explained due to weaknesses of corporate governance mechanisms. For example, that dividend payout ratio and choice of auditors – proxies for agency problems – can explain the entire...... difference in liquidity between the two periods. Furthermore, our results indicate that more than 50% of this difference between the two periods can be explained by operational and informational complexity of a firm – proxy for transparency. We argue that poor corporate governance mechanisms increase...

  13. Corporate Governance & Auditor Choice in Malaysia

    Directory of Open Access Journals (Sweden)

    Wan Nasrudin Wan Asma

    2017-01-01

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

  14. Third corporate plan September 1991

    International Nuclear Information System (INIS)

    1991-01-01

    The Science and Engineering Research Council (SERC) published its first Corporate Plan in 1985 and its second in 1989. This third plan comes at a time of considerable change for the Council. Funding is tightly constrained, with the costs of research rising. Changes in funding patterns have made the pursuit of research in the higher-education sector - where the SERC deploys much of its resource -much harder, yet major new challenges and opportunities are opening up. The refocusing of a large organisation like the SERC is not accomplished overnight and needs careful preparation. This plan is therefore an interim document describing some important decisions recently taken and the reviews now being carried out to set future priorities. A fourth plan, to be published early in 1993, will describe the outcome of this reappraisal and set a definitive path towards the end of the century. The aims for the following programmes are stated and the funding objectives stated: the science board materials commission, engineering board, astronomy and planetary science board, nuclear physics board, fellowships, central computing, repayment work administration. Corporate plan actions for the neutron facilities, nuclear structure research, particle physics, information technology, engineering and international cooperation are presented. The impact of the reused plan on the manpower requirements is discussed. (author)

  15. Veridian Corporation 2002 annual report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2002-07-01

    The Veridian Corporation is a local electricity distributor which provides power to 90,000 homes and businesses from Pickering to Belleville, Ontario. Its corporate structure includes a holding company and two subsidiaries, Veridian Energy Inc., and Veridian Connections Inc. This annual report demonstrates how community ownership has resulted in a unique relationship with the utility and customers. Through market opening, the utility brought effective management to its distribution business. A variety of performance measurement indices were implemented to improve operational efficiencies and enhance customer service. A $1 million capital dividend was declared in 2002 and the utility received a credit rating of A and A-, resulting in savings of $300,000 annually. The return on equity (ROE) was limited due to the electricity distribution rate freeze. This report described internal operations in terms of performance management goals, safety records and gain sharing. This report presents an operations review as well as consolidated financial statements and common share information including the accounts of Veridian and its share of assets, liabilities, revenues, expenses and cash flows. Revenue and expenditure statements were summarized by source. tabs., figs.

  16. Veridian Corporation 2002 annual report

    International Nuclear Information System (INIS)

    2002-01-01

    The Veridian Corporation is a local electricity distributor which provides power to 90,000 homes and businesses from Pickering to Belleville, Ontario. Its corporate structure includes a holding company and two subsidiaries, Veridian Energy Inc., and Veridian Connections Inc. This annual report demonstrates how community ownership has resulted in a unique relationship with the utility and customers. Through market opening, the utility brought effective management to its distribution business. A variety of performance measurement indices were implemented to improve operational efficiencies and enhance customer service. A $1 million capital dividend was declared in 2002 and the utility received a credit rating of A and A-, resulting in savings of $300,000 annually. The return on equity (ROE) was limited due to the electricity distribution rate freeze. This report described internal operations in terms of performance management goals, safety records and gain sharing. This report presents an operations review as well as consolidated financial statements and common share information including the accounts of Veridian and its share of assets, liabilities, revenues, expenses and cash flows. Revenue and expenditure statements were summarized by source. tabs., figs

  17. Corporate environmentalism and sustainable development

    International Nuclear Information System (INIS)

    Aslam, A.I.

    2005-01-01

    For generations environmental degradation was considered as a normal course and by-product of business activity but this has gradually changed during the last thirty years as environment has gradually move up on the international agenda forcing corporations to take the environment seriously. The last thirty years witnessed environmental laws becoming stringent and enforcement more rigorous, transformation in business models and operating procedures for the protection of the environment, as well as a gradual increase in influence of environmentalists and environmental pressure groups in decision making processes. The paper describes how businesses during the last 30 years changed their operating strategies from emphasis on pure financials to triple bottom line for addressing sustainability issues and in doing so positioned their brands and products as environmentally friendly. The paper explores major drivers and factors like environmental protection mechanism and regimes, pressure from stake holders and corporate social responsibility behind this change. It then establishes a link between regulatory requirements and current practices on environmental disclosures especially in financial statements and environmental reports. The paper also highlights shortcomings in business models as well as accounting standards and explains how those shortcomings have contributed to environmental degradation. (author)

  18. Neste Corporation - a successful year

    International Nuclear Information System (INIS)

    Ihamuotila, J.

    1991-01-01

    The past year proved a successful one for Neste Corporation. Profitability was good and operations were consistently developed. Neste is committed to giving high priority to productivity and know- how to ensure that this success continues into the future. Important developments affecting the structure of Neste Corporation during 1990 included the amalgamation of Neste's oil-related activities into a single division, the increasing concentration of Neste Chemicals, activities in Central and Southern Europe and a major strengthening of oil exploration and production operations. Neste Oil turned in a good result during 1990. Neste imported a total of 8.9 million tonnes of crude oil during 1990. Imports from the Soviet Union at 5.2 million tonnes, were over 2 million tonnes less than planned. Some 2.5 million tonnes were imported from the North Sea, and 1.2 million tonnes from the Middle East. The year was one of expansion, diversification, and solid profit for Neste Chemicals. Net sales grew by 18 % compared to 1989 and the division recorded a satisfactory performance. Petrochemicals and polyolefins production increased suhstantially as a result of plants completed, acquired, or leased during 1989. The gas division's net sales during 1990 were 46 % higher than during 1989. This growth largely resulted from an increase in the consumption of natural gas and an expansion in the volume of international IPG business. The division's profitability remained satisfactory

  19. The Ethics of Deontology in Corporate Communication

    African Journals Online (AJOL)

    Francis E.A. Owakah and Daniel R. Aswani

    Corporate communication, public relations, ethics, deontology, teleology. Introduction. Corporate .... function of a corporate communicator is necessary in strategy formulation and implementation. ..... Exploring Public Relations. Essex: Pearson.

  20. 75 FR 70688 - Actel Corporation, Currently Known as Microsemi Corporation, Including On-Site Leased Workers...

    Science.gov (United States)

    2010-11-18

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

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

    African Journals Online (AJOL)

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

  2. Corporate plan 1989

    International Nuclear Information System (INIS)

    1988-12-01

    The paper presents the United Kingdom Science and Engineering Research Council's second Corporate Plan 1989. The Corporate Plan comprises statements of the current objectives of the Astronomy and Planetary Science Board, the Engineering Board, the Nuclear Physics Board, the Atmospheric Sciences and Computing Centre, along with a discussion of the mechanisms for their attainment. The Annex contains a description of some scientific highlights between 1985-1989, as well as a review of progress between 1984-5 to 1987-8. (U.K.)

  3. Trends in corporate greening

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    , if a general change of attitude has taken place in the business community or if companies just comply with the required minimum standard set by legislation. Based on a series of surveys this paper reports on the trends in implementing corporate environmental management in Danish industry up till the entrance......The concept of corporate environmental management has existed for the last two to three decades. Many companies have fully or partly adopted the concept in their efforts to eliminate or reduce the impacts on the natural environment caused by their business activities. The question is, however...

  4. Corporate Identity as a Factor of Corporate Security

    Directory of Open Access Journals (Sweden)

    Elena B. Perelygina

    2011-01-01

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

  5. Corporate governance, corporate finance and stock markets in emerging countries

    OpenAIRE

    Singh, Ajit

    2003-01-01

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

  6. Corporate identity as a factor of corporate security

    OpenAIRE

    Perelygina, Elena

    2011-01-01

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

  7. Rosatom international activities in 2011

    International Nuclear Information System (INIS)

    Lysenko, M.N.

    2011-01-01

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

  8. Corporate branding with the help of corporate real estate

    NARCIS (Netherlands)

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

    2009-01-01

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

  9. The integration of corporate governance in corporate social responsibility disclosures

    NARCIS (Netherlands)

    Kolk, A.; Pinkse, J.

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Alex Kostyuk

    2018-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Etty Murwaningsari

    2009-01-01

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

  12. INTERNAL AUDIT CHARTER

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

    Sandra Blanchard

    2013-03-26

    Mar 26, 2013 ... ... conduct internal audits to assess that the corporation's accounts and records; financial and management controls; information systems and management .... o Information for decision making is accurate, relevant and timely; ...

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

    Science.gov (United States)

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

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Nathalie duRivage

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

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

    Science.gov (United States)

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

    2015-01-01

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

  16. THE IMPACT OF CORPORATE GOVERNANCE QUALITY ON COMPANIES

    Directory of Open Access Journals (Sweden)

    IONESCU ALIN

    2015-08-01

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

  17. Conservatism in Corporate Valuation

    DEFF Research Database (Denmark)

    Bach, Christian

    Using a CCAPM based risk adjustment model, consistent with general asset pricing theory, I perform corporate valuations of a large sample of stocks listed on NYSE, AMEX and NASDAQ. The model is different from the standard CAPM model in the sense that it discounts forecasted residual income for ri...

  18. Trends in corporate greening

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    , if a general change of attitude has taken place in the business community or if companies just comply with the required minimum standard set by legislation. Based on a series of surveys this paper reports on the trends in implementing corporate environmental management in Danish industry up till the entrance...... of the new millennium in order to indicate how practice has evolved....

  19. Corporate governance through codes

    NARCIS (Netherlands)

    Haxhi, I.; Aguilera, R.V.; Vodosek, M.; den Hartog, D.; McNett, J.M.

    2014-01-01

    The UK's 1992 Cadbury Report defines corporate governance (CG) as the system by which businesses are directed and controlled. CG codes are a set of best practices designed to address deficiencies in the formal contracts and institutions by suggesting prescriptions on the preferred role and

  20. Contractual Corporate Governance

    NARCIS (Netherlands)

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

    2008-01-01

    Companies have the choice to deviate from their national corporate governance standards by opting into another system. They can do so via contractual devices – such as cross-border mergers and acquisitions, (re)incorporations, and cross-listings – which enable firms to choose their preferred level

  1. Corporate Training in Museums

    Science.gov (United States)

    Causey, Adera

    2011-01-01

    Museums often court corporate audiences through special event rentals and development and promotional partnerships. But we rarely approach them as potential adult learners. In overlooking them, we miss the potential of reaching a large number of often novice museum participants who can gain from gallery learning and develop a relationship with our…

  2. Corporate social responsibility

    Directory of Open Access Journals (Sweden)

    Arsić Zoran

    2011-01-01

    Full Text Available Corporate Social Responsibility (CSR is a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis. Definition emphasizes three basic characteristics of CSR. CSR is voluntary concept, it covers environmental issues and interaction with stakeholders, not only shareholders, is taken into account.

  3. Corporate interests, philanthropies, and the peace movement.

    Science.gov (United States)

    Wright, T; Rodriguez, F; Waitzkin, H

    1986-01-01

    Corporate and philanthropic involvement in the peace movement is growing. In considering medical peace groups as examples, we have studied the ways that corporate and philanthropic funding have shaped the course of activism. Our methods have included: review of the Foundations Grant Index from 1974-1983; analysis of corporations' and foundations' criteria for grants in the categories of peace, arms control, and disarmament; interviews with leaders of activist organizations and with foundation officials; and our own experiences in the peace movement. Corporate interests in preventing nuclear war stem from a concern for global stability in which world markets may expand, and from a hope to frame issues posed by the peace movement in a way that will not challenge basic structures of power and finance. Several general features make peace groups respectable and attractive to philanthropies; an uncritical stance toward corporate participation in the arms race; a viewpoint that the main danger of nuclear war stems from a profound, bilateral conflict between the United States and the Soviet Union; and a single-issue focus that does not deal with the many related problems reflecting the injustices of capitalism. The two major medical groups working for peace, Physicians for Social Responsibility (PSR) and International Physicians for the Prevention of Nuclear War (IPPNW), have accomplished many goals; however, their adherence to subtle criteria of respectability and their dependence on philanthropic funding have limited the scope of their activism. The struggle for peace can not succeed without fundamental changes in the corporate system that initiates, maintains, and promotes the arms race.

  4. Some issues in ownership structure and corporate governance

    Directory of Open Access Journals (Sweden)

    K.A. Darshana Lakmal

    2014-10-01

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

  5. Corporate Governance in Costa Rica

    OpenAIRE

    Gilberto E. Arce; Edgar Robles C.

    2005-01-01

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

  6. Theoretical Framework for Corporate Governance

    OpenAIRE

    Georgescu Cristina Elena

    2012-01-01

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

  7. 26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

    Science.gov (United States)

    2010-04-01

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

  8. 26 CFR 1.381(a)-1 - General rule relating to carryovers in certain corporate acquisitions.

    Science.gov (United States)

    2010-04-01

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

  9. Behavioral corporate governance : four empirical studies

    NARCIS (Netherlands)

    van der Laan, G.

    2009-01-01

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

  10. Corporal Punishment and the Schools.

    Science.gov (United States)

    Bauer, Gordon B.; And Others

    1990-01-01

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

  11. Uruguay - Corporate Governance Country Assessment

    OpenAIRE

    World Bank

    2005-01-01

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

  12. De Ratio van Corporate Governance

    NARCIS (Netherlands)

    A. de Jong (Abe)

    2006-01-01

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

  13. Corporate culture of modern university: approaches to definition essence

    Directory of Open Access Journals (Sweden)

    N. V. Horbenko

    2014-07-01

    Full Text Available The role and importance of corporate culture of the university; found to relate concepts as «corporate culture» and «organizational culture» and discovered the last function: cognitive, value­education, communication, legal and regulatory, motivational, innovative and Stability; singled structural elements of corporate culture: artifacts, values, norms, goals and mission of the organization; and signs of the university as a corporation: nadorhanizatsiynist, polisub’yektnist, competitive environment, as the value of social identity formation and contrast to other organizations; noted that the characteristics of the corporate culture of the University is directly dependent on its public tasks, including such as meeting the needs of the individual in the intellectual, cultural and moral development through vocational education, science through research and creative activity of scientific and pedagogical staff training retraining and advanced training of employees with higher education, the formation of students’ citizenship, ability to work and life, spreading knowledge among the population, improving its educational and cultural level; indicated on the approaches to the definition of «corporate culture», including phenomenological and pragmatic, rational and genetic, and eksternalistskyy internalistskyy, guiding and limiting; peculiarities of formation and development of the corporate culture of the university in the context of competitiveness; the conclusions noted that the level of corporate culture depends not only on internal motivational guidance of employees of the University, but the resulting performance indicators ­ profitability, profitability and competitiveness.

  14. Are Employees Concerned About Corporate Social Responsibility?

    OpenAIRE

    Caner Dincer; Banu Dincer

    2015-01-01

    In this paper, we explore the impact of corporate social responsibility (CSR) on organizational commitment of internal publics especially employees. More precisely, we seek to examine the effect of CSR practices on different dimensions of organizational commitment focusing on the employee level. The study uses a web-based survey research method and employs hierarchical multiple regression analysis to explore the predictive ability of four dimensions of CSR on three dimensions of organizationa...

  15. Sino-American Corporation in Peru

    Institute of Scientific and Technical Information of China (English)

    Wang Mingcai; Xu Yunming

    1996-01-01

    @@ Sino-American Oil Development Corporation (hereinafter referred to as"SODC") has taken part in the international operation activities in petroleum exploration and development in Latin-American area since 1992 and some progress has been made. At present, SODC is carrying out the operations within the Sixth and Seventh Blocks of Tarara oil field of the Republic of Peru and gains a good prestige.

  16. Návrh corporate designu FTVS UK

    OpenAIRE

    Lhota, Filip

    2013-01-01

    Title of study: Proposal for the corporate design of FTVS UK Study aim: An analysis of the present situation in the area of the faculty's visual style and proposals for its amelioration by means of a graphic manual. Method: Analysis of internal and external documents and a semi-structured interview are used in this Master's Thesis. Results: A complete graphic manual of FTVS will be presented as a final proposal for an amelioration of the present state. Key words: company communication, compan...

  17. Reduction of Asymmetric Information through Corporate Governance Mechanisms

    DEFF Research Database (Denmark)

    Holm, Claus; Schøler, Finn

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

  18. The Politics of Stakeholder Influence in Corporate Environmental Governance

    DEFF Research Database (Denmark)

    Backer, Lise

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

  19. Core corporate governance dilemmas facing boards: a South African perspective

    Directory of Open Access Journals (Sweden)

    Hyram Serretta

    2011-08-01

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

  20. Policy Enabling Environment for Corporate Renewable Energy Sourcing

    Energy Technology Data Exchange (ETDEWEB)

    2017-05-09

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

  1. Storytelling in organisations: supporting or subverting corporate strategy?

    OpenAIRE

    Spear, Sara; Roper, Stuart

    2016-01-01

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

  2. Macroeconomic effects of zero corporate income tax on retained earnings

    OpenAIRE

    Jaan Masso; Jaanika Meriküll

    2011-01-01

    International tax competition had led to a lowering of corporate tax rates worldwide. Estonia was the first country to reduce the tax rate on retained earnings to zero, while distributed profits remained taxed at the pre-reform level. This paper seeks to analyse the effects of this unique tax reform implemented in year 2000. We apply a neoclassical exogenous growth general equilibrium model with an extension for endogenous corporate finance. Our findings indicate that the reform had a strong ...

  3. Corporate Governance and Financial Reporting (mit Leibfried, Peter)

    OpenAIRE

    Berndt, Thomas

    2007-01-01

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

  4. Corporate Governance and Financial Reporting (mit Berndt, Thomas)

    OpenAIRE

    Leibfried, Peter

    2007-01-01

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

  5. Corporate income taxation uncertainty and foreign direct investment

    OpenAIRE

    Zagler, Martin; Zanzottera, Cristiana

    2012-01-01

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

  6. The Exclusive Group - Expatriates Working against Corporate Goals

    DEFF Research Database (Denmark)

    Lauring, Jakob

    2004-01-01

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

  7. Taxing across Borders: Tracking Personal Wealth and Corporate Profits

    OpenAIRE

    Gabriel Zucman

    2014-01-01

    This article attempts to estimate the magnitude of corporate tax avoidance and personal tax evasion through offshore tax havens. US corporations book 20 percent of their profits in tax havens, a tenfold increase since the 1980; their effective tax rate has declined from 30 to 20 percent over the last 15 years, and about two-thirds of this decline can be attributed to increased international tax avoidance. Globally, 8 percent of the world's personal financial wealth is held offshore, costing m...

  8. Corporate Social Media Use Policy: Meeting Business and Ethical Responsibilities

    OpenAIRE

    Gotterbarn , Don

    2012-01-01

    Part 5: Section 4: Citizens’ Involvement, Citizens’ Rights and ICT; International audience; Rapidly developing social media technology has made obsolete many corporate computer use policies. New types of policies need to be developed which address the blurring of the distinction between corporate and personal computing. The gradual change in whose smart technology is used, and how it is used in the service of employers needs to be controlled to promote possible positive effects for the employ...

  9. 26 CFR 1.6655-4 - Large corporations.

    Science.gov (United States)

    2010-04-01

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

  10. Corporate Tax in European Union and the Theory of Corporate Finance

    Directory of Open Access Journals (Sweden)

    Iwin-Garzyńska Jolanta

    2015-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Dewi Damayanti

    2017-10-01

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

  12. 26 CFR 1.367(b)-3T - Repatriation of foreign corporate assets in certain nonrecognition transactions (temporary).

    Science.gov (United States)

    2010-04-01

    ... assets; third, intangible assets that are amortizable; and finally, the remaining assets of the foreign... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Repatriation of foreign corporate assets in... Corporation § 1.367(b)-3T Repatriation of foreign corporate assets in certain nonrecognition transactions...

  13. Corporate Climate Strategies

    DEFF Research Database (Denmark)

    Bjarnø, Ole-Christian; Maltha, Jonas

    2003-01-01

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

  14. Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Liempd, Dennis van; Warming-Rasmussen, Bent; Abild-Nielsen, Jens

    2007-01-01

    Målet med denne artikel er at klargøre, at der findes forskellige teoretiske tilgange til ansvarlig leverandørstyring og Corporate Social Responsibility (i det følgende kaldt CSR). Endvidere er det målet at belyse, at området er i kraftig udvikling og forventes at få øget betydning for revisor i...... ansvarlig leverandørstyring og CSR. I artiklen konkluderes følgende: - at udviklingen i Corporate Social Responsibility indikerer, at etik er den mest betydende faktor (driver); (jf. afsnit 1)- at etik som primær driver vil betyde, at virksomheden vil gå ud over lovens minimumkrav, og stræbe efter de...

  15. A new corporate governance

    Directory of Open Access Journals (Sweden)

    Ion Bucur

    2015-12-01

    Full Text Available The issue of corporate governance has become increasingly important as globalisation has begun to accelerate and the economic and financial turmoil have intensified. Post-crisis context has imposed the need to expand the prospects for analysis over governance and companies, as well as the need to identify new ways of administration and resource management. From this perspective, the author aims to highlight the conditions, factors and events that have generated profound changes within the business environment, while the analysis is focusing on contemporary changes in the systems of corporate governance and economic mutations, especially in terms of the companies. The establishment of new governance rules is demanding a theoretical approach based on new methodological requirements which are needed to reform theoretical foundations and to promote creative and effective shapes and governance systems.

  16. CORPORATE CULTURE AND COMPETITION

    Directory of Open Access Journals (Sweden)

    ROGOJANU Angela

    2009-12-01

    Full Text Available Culture is one of those terms that are difficult to express distinctly, but everyone knows it when they sense it. Many articles have been written in recent years about corporate culture, which can be looked at as a system. Inputs include feedback from society, professions, laws, stories, heroes, values on competition or service, etc. Outputs are organizational behaviors, technologies, strategies, image, products, services, appearance, etc. Most organizations don't consciously try to create a certain culture, as it is typically created unconsciously, based on the values of the top management or the founders of an organization. In this paper we try to see whether corporate culture has any influence on competition and if it has, whether it is a positive one or a negative one.

  17. Corporate planning in the new world order

    International Nuclear Information System (INIS)

    Vaasjo, B.T.

    1996-01-01

    The planning process at IPL Energy Inc. was discussed. IPL Energy is the largest natural gas distribution company which has the world's longest and most complex liquid pipeline. The three business units at IPL Energy are: gas distribution, pipelines, and international investment. Each uses different strategies for growth opportunities. The process wherein the plans from the various business units are formulated, leavened with corporate level vision, enriched by the addition of an international dimension, and merged into a complex strategic plan for the company as a whole has been described. The need for flexibility, and the importance of constant attention to the three Cs -competencies, culture and communications - were emphasized

  18. The Conceptual Review of Interaction between Corporate Wisdom and Corporate Entrepreneurship

    Directory of Open Access Journals (Sweden)

    Metehan ORTKARPUZ

    2017-12-01

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

  19. Conservatism in Corporate Valuation

    OpenAIRE

    Bach, Christian

    2011-01-01

    Using a CCAPM based risk adjustment model, consistent with general asset pricing theory, I perform corporate valuations of a large sample of stocks listed on NYSE, AMEX and NASDAQ. The model is different from the standard CAPM model in the sense that it discounts forecasted residual income for risk in the numerator rather than trough the cost of equity, in the denominator. Further, the risk adjustment is based on assumptions about the time series properties of residual income return and consu...

  20. Corporate Hybrid Bonds

    OpenAIRE

    Ahlberg, Johan; Jansson, Anton

    2016-01-01

    Hybrid securities do not constitute a new phenomenon in the Swedish capital markets. Most commonly, hybrids issued by Swedish real estate companies in recent years are preference shares. Corporate hybrid bonds on the other hand may be considered as somewhat of a new-born child in the family of hybrid instruments. These do, as all other hybrid securities, share some equity-like and some debt-like characteristics. Nevertheless, since 2013 the interest for the instrument has grown rapidly and ha...

  1. NRPB corporate plan

    International Nuclear Information System (INIS)

    Clarke, Roger

    1995-01-01

    As with all non-departmental public bodies, the National Radiological Protection Board is required to prepare a Corporate Plan each year. The Plan for 1995/1996 to 1999/2000 is now available as a Board report; extracts from the introductory section are given here. They deal with the Board's statutory duty to provide advice and conduct research and with its power to provide services, all in relation to ionising and non-ionising radiations. (author)

  2. Realizing Corporate Responsibility

    DEFF Research Database (Denmark)

    Girschik, Verena

    and practices at the nascent stages of institutional change. To address this question, the dissertation develops a micro-sociological approach to institutional change that brings to light how actors struggle over meaning in power relations by focusing on processes of positioning and framing. The three articles...... in this dissertation unfold distinct yet interdependent processes of positioning and framing that constitute new ways of performing and understanding corporate responsibility....

  3. Strategic Corporate Social Responsibility

    OpenAIRE

    Planer-Friedrich, Lisa; Sahm, Marco

    2017-01-01

    We examine the strategic use of Corporate Social Responsibility (CSR) in imperfectly competitive markets. The level of CSR determines the weight a firm puts on consumer surplus in its objective function before it decides upon supply. First, we consider symmetric Cournot competition and show that the endogenous level of CSR is positive for any given number of firms. However, positive CSR levels imply smaller equilibrium profits. Second, we find that an incumbent monopolist can use CSR as an en...

  4. Corporate Foresight at Cisco

    DEFF Research Database (Denmark)

    Rohrbeck, René; Bøe-Lillegraven, Siri

    Cisco Systems traditional innovation model is challenged. It is no longer possible to simply scout for promising start-ups, integrate them and grow them globally to succeed. This case describes the challenge faced by Cisco to create a comprehensive and systematic strategic foresight system...... that shall be tied into technology strategy and corporate business development. The case elaborates on the process and the best practices in the introduction of the Cisco Technology Radar approach....

  5. 26 CFR 1.170-3 - Contributions or gifts by corporations (before amendment by Tax Reform Act of 1969).

    Science.gov (United States)

    2010-04-01

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

  6. 26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

    Science.gov (United States)

    2010-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Anna Vladislavovna Shashkova

    2014-01-01

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

  8. Pengungkapan Corporate Social Responsibility, Struktur Corporate Governance dan Nilai Perusahaan

    Directory of Open Access Journals (Sweden)

    Salmah Pattisahusiwa

    2017-06-01

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

  9. Energy Information Data Base: corporate author entries

    International Nuclear Information System (INIS)

    1978-06-01

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

  10. Corporate social responsibility, corporate reputation and employee engagement

    OpenAIRE

    Ali, Imran; Ali, Jawaria Fatima

    2011-01-01

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

  11. 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...

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

    OpenAIRE

    Armour, John; Hansmann, Henry; Kraakman, Reinier

    2017-01-01

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

  13. Corporate environmental responsibility – a key determinant of corporate reputation

    OpenAIRE

    Cristina Ganescu; Laura Dindire

    2014-01-01

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

  14. Reduction of Asymmetric Information through Corporate Governance Mechanisms

    DEFF Research Database (Denmark)

    Holm, Claus; Schøler, Finn

    2010-01-01

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

  15. Code of Sustainable Practice in Occupational and Environmental Health and Safety for Corporations.

    Science.gov (United States)

    Castleman, Barry; Allen, Barbara; Barca, Stefania; Bohme, Susanna Rankin; Henry, Emmanuel; Kaur, Amarjit; Massard-Guilbaud, Genvieve; Melling, Joseph; Menendez-Navarro, Alfredo; Renfrew, Daniel; Santiago, Myrna; Sellers, Christopher; Tweedale, Geoffrey; Zalik, Anna; Zavestoski, Stephen

    2008-01-01

    At a conference held at Stony Brook University in December 2007, "Dangerous Trade: Histories of Industrial Hazard across a Globalizing World," participants endorsed a Code of Sustainable Practice in Occupational and Environmental Health and Safety for Corporations. The Code outlines practices that would ensure corporations enact the highest health and environmentally protective measures in all the locations in which they operate. Corporations should observe international guidelines on occupational exposure to air contaminants, plant safety, air and water pollutant releases, hazardous waste disposal practices, remediation of polluted sites, public disclosure of toxic releases, product hazard labeling, sale of products for specific uses, storage and transport of toxic intermediates and products, corporate safety and health auditing, and corporate environmental auditing. Protective measures in all locations should be consonant with the most protective measures applied anywhere in the world, and should apply to the corporations' subsidiaries, contractors, suppliers, distributors, and licensees of technology. Key words: corporations, sustainability, environmental protection, occupational health, code of practice.

  16. Corporate marketing: Apocalypse, advent and epiphany

    OpenAIRE

    Balmer, JMT

    2009-01-01

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

  17. Advancing Transnational Corporations Overseas : The Impact of Mandatory Non-Financial Reporting on Foreign Direct Liability Claims before European National Courts

    NARCIS (Netherlands)

    Silvia Barlassina

    2017-01-01

    This paper addresses the extraterritorial dimension of transnational corporations, focusing on the corporate accountability-deficit that characterizes the current International legal framework. The analysis looks at parent companies’ civil liability for environmental harm caused abroad. By

  18. Corporate Responsible Behavior in Multinational Enterprise

    DEFF Research Database (Denmark)

    Andersen, Torben Juul

    2017-01-01

    Purpose: This study aims to analyze how leadership influenced corporate responsible behavior in a complex multinational organization with ethical principles imposed by concrete actions on regulatory, environmental and international labor issues. Increasing functional specialization, multinational...... diversification and global expansion also diluted those values. Originality/value: Corporate responsible behavior is a significant challenge in large organizations with many and diverse multinational stakeholders. Ethical conduct derives from executive morality, but the role of leaders as instigators...... diversity and business acquisitions challenged the core values and called for more formal enforcement. Core values executed through investment in positive economic externalities enhanced the reputation and facilitated sustainable collaborative solutions. Design/methodology/approach: This single-case study...

  19. Corporate responsibility and prevention of money laundering

    Directory of Open Access Journals (Sweden)

    Đurđević Dragan Ž.

    2015-01-01

    Full Text Available This paper analyzes corporate responsibility and prevention of money laundering from the point of view of the new emerging business enviroinment, while taking into account the aspects of risk and legal responsibility. Furthermore, it analyzes the legal foundation, international standards, as well as the national Serbian regulatory system approach to anti-money laundering battle. The paper points to the key elements of anti-money laundering activities aimed at protection and safeguarding business interests, using the principles like 'knowing your client well', protecting your employees etc. By doing so, we also protect national interests, increase security and maintain the rule of law and of the stability of democratic society and institutions. Special focus is placed on the activities, roles and responsibilities of management in recognizing money laundering indicators and typologies, as well as the education of corporate staff in this area so as to be able to detect the aforementioned illegal activities in a timely manner.

  20. Corporate environmental management and information technology

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    2001-01-01

    software, the Internet, computer networks, telecommunications devices, etc. Information technology also has an impact on how companies perform environmental management. This paper looks at the relations between corporate environmental management and information technology. First it presents a framework...... for mapping information technology. Using this framework it focuses on the use of information technology in corporate environmental management, describes the market for standard environmental management information systems and implementation experiences from one large international company.......Information technology has changed, is changing and will continue to change the face of business as we further enter the Information Society. Today it would be difficult for a company to function effectively without the aid of various information technologies such as accounting software, production...

  1. Auditing for the Corporate Fraud Prevention

    Directory of Open Access Journals (Sweden)

    Nazarova Karina O.

    2017-10-01

    Full Text Available The main threats to business are: competitors; supervisory and investigative bodies; tax system; crisis developments; currency exchange rates and so on. However, the world experience of recent decades has shown that not only external phenomena but also own employees can be perceived as tangible threats to business. On the part of the staff, there are, for various reasons, provocations, errors, deception or fraud, which could infringe security of enterprise. The article examines the status and dynamics of corporate fraud in Ukraine and in the world, the most common ways of detecting fraud, the methods that are used to counter it, as well as preventive means. The need to counter fraud within the corporate organization has been substantiated, efficiency of the internal and the external audits in detecting and preventing deception and fraud of employees of enterprise has been proven. The existing ways of detecting fraud in Ukraine were analyzed.

  2. The Content of Accountability in Corporate governance

    Directory of Open Access Journals (Sweden)

    Natalya Mosunova

    2014-01-01

    Full Text Available This essay examines such aspects of corporate accountability as accounts and financial reporting, compliance to certain efficiency indicators and stakeholders’ interests including moral values, their roles for various groups of stakeholders. For these purposes author analyses the development of agency and stakeholders’ theories in regard to financial reporting, provides evidences of stakeholder accountability in case law and legislation are provide and identifies difficulties of stakeholder accountability. It is argued that there is no universal definition of efficiency as a type of accountability and it may be defined through risk management and internal control systems only. Morality is also an ambiguous category for corporate accountability originated rather from political science than jurisprudence and may be used only like upplementary remedy.That analysis allows justification of the absence of conflict between different definitions of accountability, inextricably links between them and their joint application as a guarantee of the achievement of accountability objectives.

  3. LIQUIDITY MANAGEMENT AND CORPORATE RISK

    Directory of Open Access Journals (Sweden)

    Fenyves Veronika

    2011-07-01

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

  4. Corporate Taxation and Multinational Activity

    OpenAIRE

    Peter Egger; Simon Loretz; Michael Pfaffermayr; Hannes Winner

    2009-01-01

    This paper assesses the impact of corporate taxation on multinational activity. A numerically solvable general equilibrium model of trade and multinational firms is used to incorporate the following components of corporate taxation: parent and host country statutory corporate tax rates, withholding tax rates, and parent and host country depreciation allowances. We account for their differential impact under alternative methods of double taxation relief (i.e., credit, exemption, and deduction)...

  5. Essential Elements of Corporate Law

    OpenAIRE

    Kraakman, Reinier H.; Armour, John; Hansmann, Henry

    2009-01-01

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

  6. Strategic Leadership of Corporate Sustainability

    DEFF Research Database (Denmark)

    Strand, Robert

    2014-01-01

    Strategic leadership and corporate sustainability have recently come together in conspicuously explicit fashion through the emergence of top management team (TMT) positions with dedicated corporate sustainability responsibilities. These TMT positions, commonly referred to as 'Chief Sustainability......? What effects do corporate sustainability TMT positions have at their organizations? We consider these questions through strategic leadership and neoinstitutional theoretical frameworks. Through the latter, we also engage with Weberian considerations of bureaucracy. We find that the reasons why...

  7. Perancangan Corporate Identity Brotherwood Decoration

    OpenAIRE

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

    2015-01-01

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

  8. Corporate Governance Disclosure in Malaysia

    OpenAIRE

    ONG, Wei Jiin

    2006-01-01

    This research provides evidence on corporate governance disclosure in Malaysia based on a sample of 25 Malaysian public listed companies on the Kuala Lumpur Composite Index (KLCI) in the year 1998 and 2005 that are listed on the Bursa Malaysia. The purpose of this dissertation is to examine whether after the launch of the Malaysian Code on Corporate Governance (HLFC, 2000) following the 1997/98 financial crisis, corporate governance in Malaysia has improved in terms of disclosure information ...

  9. Sustainability and corporate environmental focus

    DEFF Research Database (Denmark)

    Madsen, Henning; Sinding, Knud; Ulhøi, John Parm

    1997-01-01

    has ranged widely, including different aspects of corporate environmental management, dedicated "green accounting" and "green auditing" and consumer behaviour and "green marketing". Furthermore, this growth has taken place against a background of generally increasing environmental awareness. The paper...... environmental perceptions, driving forces, and corporate responses. The final section discusses the possibility that corporate environmental management, and the many people involved in this area, are less deeply concerned with environmental imperatives than is usually expressed....

  10. Network Culture, Performance & Corporate Responsibility

    OpenAIRE

    Silvio M. Brondoni

    2003-01-01

    The growth and sustainability of free market economies highlights the need to define rules more suited to the current condition of market globalisation and also encourages firms to adopt more transparent and accountable corporate responsibility (and corporate social responsibility, namely the relationship between the company, environment and social setting). From a managerial perspective, corporate responsibility is linked to ensure the lasting pursuit of the company mission, seeking increasi...

  11. Trends in Corporate Communication Strategies

    OpenAIRE

    Constantin Milosteanu; Ionel Scaunasu; Alina Cornescu; Nicolae Popovic

    2011-01-01

    When business strategy is correlated with corporate communication strategy, this is reflected in the position and image of the organization on the market, leading to higher sales and increased profitability. The major changes caused by globalization, coupled with the new dynamic of the markets where consumers have access to more information in less time, require new forms of corporate communication. The new corporate communication concept involves major challenges for managers and can help de...

  12. Corporate social responsibility in Ukraine

    OpenAIRE

    Polyakova, E.

    2013-01-01

    In the article are considered essence of corporate social responsibility and terms necessary for realization of social activity management subjects. Hikes over are brought to realization of corporate social responsibility, meaningfulness of large and middle business is certain in becoming of social responsibility of enterprises. It is set that exactly midsize business must come forward as a main motor of economic development of Ukraine. Becoming features and modern state of corporate social r...

  13. FINANCING DECISION AND CORPORATE GOVERNANCE

    OpenAIRE

    ANDREI STANCULESCU; DAN NICOLAE IVANESCU; PETRE BREZEANU

    2011-01-01

    This paper sustains the existence of a biunivocal link between a company’s financing decision and the corporate governance. On the one hand, the financing decision has an impact on corporate performance, which has been confirmed. According to the agency theory, the financing decision will contribute to solving interest conflicts between shareholders and managers. On the other hand, the corporate governance mechanism provides the proper contractual framework for attracting financing resources....

  14. Inter-Corporeity

    Directory of Open Access Journals (Sweden)

    Algis Mickūnas

    2011-02-01

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

  15. CORPORATE CULTURE AS A TOOL TO IMPROVE SAFETY CULTURE

    Directory of Open Access Journals (Sweden)

    Erika SUJOVÁ

    2013-07-01

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

  16. Managing corporate governance risks in a nonprofit health care organization.

    Science.gov (United States)

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

    2005-01-01

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

  17. COMPARATIVE STUDY ON CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Gavrea Corina

    2011-12-01

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

  18. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

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

  19. Creditor Governance and Corporate Policies

    DEFF Research Database (Denmark)

    Arnold, Marc; Westermann, Ramona

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

  20. VT Regional Development Corporation (RDC)

    Data.gov (United States)

    Vermont Center for Geographic Information — The Department of Economic Development partners with the twelve Regional Development Corporations around the state to provide technical assistance. They can assist...

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

    Directory of Open Access Journals (Sweden)

    Costel IONASCU

    2010-01-01

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

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

    OpenAIRE

    Liu, Yang

    2015-01-01

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

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

    OpenAIRE

    Siniah, Thangamany

    2017-01-01

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

  4. LEGAL ASPECTS OF CORPORATE SOCIAL RESPONSIBILITY IN UKRAINE ON THE WAY TO EUROPEAN INTEGRATION

    OpenAIRE

    Kolohoida, Oleksandra; Lukach, Iryna; Poiedynok, Valeriia

    2017-01-01

    Summary: Corporate social responsibility is a new form of dialogue between business, society and the state. This article explores the possibilities of legislating for corporate social responsibility in Ukraine in respect of implementing the Association Agreement of 2014 between the European Union and its Member States, of the one part, and Ukraine, of the other part. Different approaches to introducing corporate social responsibility standards are examined. The paper considers not only intern...

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

    OpenAIRE

    Dragu Ioana; Tiron-Tudor Adriana

    2013-01-01

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

  6. 76 FR 59166 - Navistar Truck Development and Technology Center, a Subsidiary of Navistar International...

    Science.gov (United States)

    2011-09-23

    ... Development and Technology Center, a Subsidiary of Navistar International Corporation Truck Division, Fort... International Corporation, Truck Division, Fort Wayne, Indiana (subject firm). The negative determination was... is a headcount reduction across the nation, made possible by the Global Outsourcing. * * * '' The...

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

    Directory of Open Access Journals (Sweden)

    N. V. Grishchenko

    2014-01-01

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

  8. 26 CFR 1.501(c)(16)-1 - Corporations organized to finance crop operations.

    Science.gov (United States)

    2010-04-01

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

  9. 20 CFR 404.1006 - Corporation officer.

    Science.gov (United States)

    2010-04-01

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

  10. Corporate Innovation and Entrepreneurial Development | Iyayi ...

    African Journals Online (AJOL)

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

  11. Corporate Tax in European Union and the Theory of Corporate Finance

    OpenAIRE

    Iwin-Garzyńska Jolanta

    2015-01-01

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

  12. CORPORATE SOCIAL RESPONSIBILITY. EXAMPLE ROSIA MONTANA GOLD CORPORATION

    OpenAIRE

    Vasile Burja; Silvia – Stefania Mihalache

    2010-01-01

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

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

    African Journals Online (AJOL)

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

  14. Corporate environmental responsibility – a key determinant of corporate reputation

    Directory of Open Access Journals (Sweden)

    Cristina GĂNESCU

    2014-06-01

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

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

    Science.gov (United States)

    Saltman, Kenneth J.

    2016-01-01

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

  16. Business Development Corporation, Inc.

    Energy Technology Data Exchange (ETDEWEB)

    Jasek, S.

    1995-12-31

    Business Development Corporation, Inc., is a company specializing in opportunity seeking and business development activities in the {open_quotes}new{close_quotes} post communist Central and Eastern Europe, with particular emphasis on the Republics of Poland and Slovakia. The company currently focuses its expertise on strategic investing and business development between Central Europe and the United States of America. In Poland and Slovakia, the company specializes in developing large scale energy and environmental {open_quotes}infrastructure{close_quotes} development projects on the federal, state, and local level. In addition, the company assists large state owned industries in the transformation and privatization process. Business Development Corporation has assisted and continues to assist in projects of national importance. The staff of experts advise numerous large Polish and Slovak companies, most owned or in the process of privatization, on matters of restructuring, finance, capital structure, strategic parternships or investors, mergers, acquisitions and joint ventures with U.S. based firms. The company also assists and advises on a variety of environmental and energy matters in the public and private sector.

  17. Multilevel corporate environmental responsibility.

    Science.gov (United States)

    Karassin, Orr; Bar-Haim, Aviad

    2016-12-01

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

  18. HEXIS CORPORAL Y ESCRITURA

    Directory of Open Access Journals (Sweden)

    CÁNDIDA ELIZABETH VIVERO MARÍN

    2011-01-01

    Full Text Available La hexis corporal puede ser utilizada con gran provecho por la teoría literaria feminista como herramienta metodológica para explicar el proceso escritural y la estructura del texto literario escrito por hombres o mujeres. La hexis corporal puede contribuir a la comprensión de la compleja relación que se establece entre la escritura y las normas sociales, ya que permite dilucidar cómo los cuerpos sexuados actúan, se mueven e interactúan entre sí ajustándose a esas normas sociales que determinan sus comportamientos. Así mismo, mediante esta categoría de análisis se podría explicar, en última instancia, la resistencia política de la escritura femenina, pues también tiene que ver con una política del cuerpo que da un significado de más valor o de menos reconocimiento según la posición social de los cuerpos, la que se traslada a la escritura misma.

  19. Corporate citizenship: Statoil.

    Science.gov (United States)

    Fjell, Olav

    2003-01-01

    Open markets alone do not guarantee equitable and sustainable development. Income disparities are growing both within and between countries to the extent that the marginalization of the poor has become a key challenge of globalization. To meet this challenge, the global community must address the governance gap between global finance/economics and local or national politics in world affairs. This article discusses how globalization is shaping Statoil's approach to corporate citizenship. The Norwegian firm, with 17,000 workers in some 25 countries, is one of the major net sellers of crude oil and supplies Europe with natural gas. Statoil maintains that corporations can contribute to global governance by conducting business in a manner that is ethical, economically viable, environmentally sound, and socially responsible. This contribution can be achieved through development partnerships with national governments, multilateral institutions, and nongovernmental organizations. Norway's Statoil ASA is one of the world's largest net sellers of crude oil and a major supplier of natural gas to Europe. It is the leading Scandinavian retailer of petroleum and other oil products. Statoil employs approximately 17,000 workers and operates in 25 countries.

  20. Financing Canadian international operations

    International Nuclear Information System (INIS)

    Beagle, G.

    1996-01-01

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

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

    OpenAIRE

    Ahmed, Hameed; Najam, Ali

    2006-01-01

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

  2. Corporate Governance, CSR og menneskerettigheder

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2005-01-01

    Artiklen diskuterer om der findes en forbindelse mellem Corporate Governance og Corporate Social Responsibility i forhold til menneskerettigheder. Det konkluderes, at en sådan forbindelse findes, i hvert fald i forhold til arbejdstagerrettigheder og dele af forholdet til eksterne stakeholdere. Me...

  3. Corporal Punishment and Child Adjustment

    Science.gov (United States)

    Aucoin, Katherine J.; Frick, Paul J.; Bodin, S. Doug

    2006-01-01

    The association between corporal punishment and children's emotional and behavioral functioning was studied in a sample of 98 non-referred children with a mean age of 12.35 (SD=1.72) recruited from two school systems in the southeastern United States. Children were divided into those who had experienced no corporal punishment over approximately a…

  4. Constructing corporate identities on websites

    DEFF Research Database (Denmark)

    Bøilerehauge, Dorrit

    2007-01-01

    En analyse og diskussion af hvorledes internationale virksomheder konstruerer deres identitet på deres corporate websites.......En analyse og diskussion af hvorledes internationale virksomheder konstruerer deres identitet på deres corporate websites....

  5. Studies on Dutch Housing Corporations

    NARCIS (Netherlands)

    Veenstra, Jacob

    2016-01-01

    One third of all dwellings in the Netherlands is owned by housing corporations. These are privately governed institutions executing a public task (social housing). Recently, corporations have received negative attention due to various incidents (such as fraud and excessive risk-taking). This put

  6. Corporate responses to stakeholder activism

    DEFF Research Database (Denmark)

    Uldam, Julie; Krause Hansen, Hans

    2017-01-01

    Corporations are increasingly expected to act responsibly. The purpose of this paper is to examine two types of corporate responses to these expectations: overt and covert responses. Specifically, it examines oil companies’ involvement in multi-stakeholder initiatives and sponsorships (overt...

  7. Corporate Governance Frequently Asked Questions

    OpenAIRE

    International Finance Corporation

    2016-01-01

    This guidebook is designed to address common questionson corporate governance that are frequently asked byowners and managers of companies in the Middle Eastand North Africa (MENA) region. It familiarizes readerswith the basic concepts of corporate governance,providing a comprehensive overview of the subject matter,using case studies as practical examples of corporategovernance application...

  8. Hungary : Corporate Governance Country Assessment

    OpenAIRE

    World Bank

    2003-01-01

    This report assesses the corporate governance policy framework and enforcement and compliance practices in Hungary. Hungary has already invested considerable resources in upgrading its legislation to meet European Union Directives, and the legislative and regulatory framework dealing with corporate governance issues is robust. The major issues identified by this review include: (1) the gen...

  9. Theory "W": The Corporate Warrior.

    Science.gov (United States)

    Morris, David J., Jr.

    1986-01-01

    Describes power structure of corporations functioning under Theory W in which single leaders, in partnership with trusted followers, achieve corporate success. Basis of this industrial structure is attributed to social and developmental structures of prehistoric man and city states. Dimensions of W, X, Y, and Z theories are discussed. (MBR)

  10. Corporate Support of Education: Some Strings Attached

    Science.gov (United States)

    Malott, Robert H.

    1978-01-01

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

  11. Examining the Relationship between Corporate Social ...

    African Journals Online (AJOL)

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

  12. Corporate Governance & Social Responsibility: : Challenges Regarding Accountability

    NARCIS (Netherlands)

    drs. Ewoud Jansen

    2012-01-01

    Corporate Social Responsibility affects Corporate Governance as it stretches the accountability of companies beyond its traditional boundaries. This however may conflict with the corporate objective of maximizing stockholder wealth. The paper provides an overview of various academic theories and

  13. Corporate compliance: framework and implementation.

    Science.gov (United States)

    Fowler, N

    1999-01-01

    The federal government has created numerous programs to combat fraud and abuse. The government now encourages healthcare facilities to have a corporate compliance program (CCP), a plan that reduces the chances that the facility will violate laws or regulations. A CCP is an organization-wide program comprised of a code of conduct and written policies, internal monitoring and auditing standards, employee training, feedback mechanisms and other features, all designed to prevent and detect violations of governmental laws, regulations and policies. It is a system or method ensuring that employees understand and will comply with laws that apply to what they do every day. Seven factors, based on federal sentencing guidelines, provide the framework for developing a CCP. First, a facility must establish rules that are reasonably capable of reducing criminal conduct. Second, high-level personnel must oversee the compliance effort. Third, a facility must use due care in delegating authority in the compliance initiative. Fourth, standards must be communicated effectively to employees, and fifth, a facility must take reasonable steps to achieve compliance. Sixth, standards must be enforced consistently across the organization and last, standards must be modified or changed for reported concerns, to ensure they are not repeated. PROMINA Health System, Inc. in Atlanta, Ga., designed a program to meet federal guidelines. It started with a self-assessment to define its areas or risk. Next, it created the internal structure and assigned organizational responsibility for running the CCP. PROMINA then developed standards of business and professional conduct, established vehicles of communication and trained employees on the standards. Finally, it continues to develop evidence of the program's effectiveness by monitoring and documenting its compliance activities.

  14. 76 FR 73683 - Whirlpool Corporation, Including On-Site Leased Workers From Career Solutions TEC Staffing...

    Science.gov (United States)

    2011-11-29

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-74,593] Whirlpool Corporation, Including On-Site Leased Workers From Career Solutions TEC Staffing, Andrews International, IBM Corporation... refrigerators and trash compactors. The notice was published in the Federal Register on October 25, 2010 (75 FR...

  15. 76 FR 72978 - Whirlpool Corporation Including On-Site Leased Workers From Career Solutions TEC Staffing...

    Science.gov (United States)

    2011-11-28

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-74,593] Whirlpool Corporation Including On-Site Leased Workers From Career Solutions TEC Staffing, Andrews International, IBM Corporation... workers are engaged in the production of refrigerators and trash compactors. The notice was published in...

  16. 77 FR 60959 - Basis of Indebtedness of S Corporations to Their Shareholders; Hearing Cancellation

    Science.gov (United States)

    2012-10-05

    ... Basis of Indebtedness of S Corporations to Their Shareholders; Hearing Cancellation AGENCY: Internal... Revenue Code; relating to basis of indebtedness of S corporations to their shareholders. DATES: The public... rulemaking and notice of public hearing instructed those interested in testifying at the public hearing to...

  17. 26 CFR 1.532-1 - Corporations subject to accumulated earnings tax.

    Science.gov (United States)

    2010-04-01

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

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

    African Journals Online (AJOL)

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

  19. 78 FR 65145 - Federal Agricultural Mortgage Corporation Funding and Fiscal Affairs; Farmer Mac Capital Planning

    Science.gov (United States)

    2013-10-31

    ... capital adequacy and capital planning. \\4\\ Bank for International Settlements, Basel Committee on Banking....60--Corporate Business Planning The Farm Credit Council commented that our reference to ``goals and.... 652.60 to read as follows: Sec. 652.60 Corporate business planning. (a) Farmer Mac's board of...

  20. 76 FR 68370 - Tax Accounting Elections on Behalf of Foreign Corporations

    Science.gov (United States)

    2011-11-04

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