WorldWideScience

Sample records for methods corporate author

  1. Energy Information Data Base: corporate author entries

    International Nuclear Information System (INIS)

    1980-03-01

    One of the controls for information entered into the data bases created and maintained by the DOE Technical Information Center is the standardized name for the corporate entity or the corporate author. The purpose of Energy Information Data Base: Corporate Author Entries (TID-4585-R1) and this supplemental list of authorized or standardized corporate entries is to provide a means for the consistent citing of the names of organizations in bibliographic records. In general, an entry in Corporate Author Entries consists of the seven-digit code number assigned to the particular corporate entity, the two-letter country code, the largest element of the corporate name, the location of the corporate entity, and the smallest element of the corporate name (if provided). This supplement [DOE/TIC-4585-R1(Suppl.5)] contains additions to the base document (TID-4585-R1) and is intended to be used with that publication

  2. Energy Information Data Base: corporate author entries

    International Nuclear Information System (INIS)

    1980-06-01

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

  3. 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

  4. Energy Data Base corporate author entries

    International Nuclear Information System (INIS)

    Hendricks, P.L.

    1984-04-01

    The US Department of Energy is one of three agencies funding the major portion of government-supported research. One of the ways to locate the results of this research is to find reports in the Energy Data Base (EDB), the comprehensive data base of the Office of Scientific and Technical Information, Technical Information Center, and in publications derived therefrom by referring to the corporate organization performing the research. This information field has been established as an index point retrievable in on-line searching and is included as an index in printed publications. To provide consistent citing of names in bibliographic entries, this authority has been created and maintained as a means of entry of corporate names into the EDB. To locate such information, one can (1) use the seven-digit code number assigned to the corporate entity of interest (enter, for example, IC=9506086) or (2) use one word at a time from the corporate name given (enter, for example, CS=Dominion)

  5. Is the Current Way of Constructing Corporate Authority Records Still Useful?

    Directory of Open Access Journals (Sweden)

    Qiang Jin

    2005-06-01

    Full Text Available Catalogers have been establishing corporate body name headings (and other entities in their original language in the official form, as they appear most frequently on the title pages of publications for print publications, for many years. A random sample of corporate headings from the Library of Congress Name Authority File created during 1998–2002 was searched on the Web via Google to find corporate Web pages. The purpose of this research is to begin to answer the question: Does the current way of constructing corporate authority records still help users find resources by and about corporate bodies in the online public access catalog in this Web-oriented environment?

  6. Energy Data Base: corporate author entries

    International Nuclear Information System (INIS)

    Hendricks, P.L.

    1982-08-01

    Corporate author entries provide a means for consistent citing of the names of organizations in bibliographic records in the data bases of the DOE Technical Information Center. These entries serve as guides for users of the DOE/RECON computerized data bases who want to locate information originating in particular organizations

  7. Information, Authority, and Corporate Hierarchies

    OpenAIRE

    Choe, Chongwoo; In-Uck, Park

    2010-01-01

    In a typical corporate hierarchy, the manager is delegated the authority to make strategic decisions, and to contract with other employees. By studying a model with one principal and two agents where one agent can gather information that is valuable for the principal's project choice and the other agent provides effort to the chosen project, we study when the principal can benefit from such delegation relative to centralization. We show that beneficial delegation is possible when complete con...

  8. 77 FR 45715 - Application of Key Lime Air Corporation for Commuter Authority

    Science.gov (United States)

    2012-08-01

    ... DEPARTMENT OF TRANSPORTATION Office of the Secretary [Docket DOT-OST-2009-0116] Application of Key Lime Air Corporation for Commuter Authority AGENCY: Department of Transportation. ACTION: Notice of... Lime Air Corporation fit, willing, and able, and awarding it a Commuter Air Carrier Authorization...

  9. Corporate Author Entry Records Retrieved by Use of Derived Truncated Search Keys

    Directory of Open Access Journals (Sweden)

    Alan L. Landgraf

    1973-09-01

    Full Text Available An experiment was conducted to design a corporate author index to a large bibliographic file. The nature of corporate entries necessitates a different search key construction from that of personal names or titles. Derivation of a search key to select distinct corporate entry records is discussed.

  10. Energy information data base. Corporate author entries, June 1978--June 1979

    International Nuclear Information System (INIS)

    1979-06-01

    This supplement contains additions to TID-4585-R1 (the authority list for corporate author names used by TIC), and is intended for use with that publication. Supplements are cumulative from June 1978 until another revision is issued

  11. Author as a Corporal Subject of A. Huxley's Works

    Science.gov (United States)

    Falaleeva, Svetlana S.; Musaeva, Diana R.; Samoylova, Tatiana I.; Linnik, Anna M.

    2016-01-01

    The relevance of the problem studied in the article is conditioned by the fact that A. Huxley's works are regarded in the context of the modern theory of mimesis for the first time. The aim of the article is to analyze the author's problem as a corporal subject of Huxley's works in the context of the modern theory of mimesis. The leading method…

  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. Energy information data base. Corporate author entries: Supplement 4, June 1978-December 1979

    International Nuclear Information System (INIS)

    1979-12-01

    This supplement contains additions to TID-4585-R1 (the authority list for corporate author names used by TIC), and is intended for use with that publication. Supplements are cumulative from June 1978 until another revision is issued

  14. 78 FR 54449 - Subzone 8I, Authorization of Production Activity, Whirlpool Corporation (Washing Machines); Clyde...

    Science.gov (United States)

    2013-09-04

    ... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [B-43-2013] Subzone 8I, Authorization of Production Activity, Whirlpool Corporation (Washing Machines); Clyde and Green Springs, Ohio On May 1, 2013, Whirlpool Corporation (Whirlpool) submitted a notification of proposed production activity to the Foreign...

  15. 45 CFR 2544.105 - What is the legal authority for soliciting and accepting donations to the Corporation?

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false What is the legal authority for soliciting and accepting donations to the Corporation? 2544.105 Section 2544.105 Public Welfare Regulations Relating to... DONATIONS § 2544.105 What is the legal authority for soliciting and accepting donations to the Corporation...

  16. 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.

  17. 76 FR 53819 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction

    Science.gov (United States)

    2011-08-30

    ... of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction AGENCY... describes corrections to final regulations (TD 9534) relating to the methods of accounting, including the... corporate reorganizations and tax-free liquidations. These regulations were published in the Federal...

  18. Features of the content of corporate contracts

    Directory of Open Access Journals (Sweden)

    Elena Petrovna Gladneva

    2015-09-01

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

  19. Lithuanian corporate tax accounting improvement solutions

    OpenAIRE

    Bružauskas, Valentinas; Stončiuvienė, Neringa

    2012-01-01

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

  20. 75 FR 64699 - Grant of Authority for Subzone Status; VF Corporation (Apparel, Footwear and Luggage Distribution...

    Science.gov (United States)

    2010-10-20

    ... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1714] Grant of Authority for Subzone Status; VF Corporation (Apparel, Footwear and Luggage Distribution), Martinsville, VA Pursuant to its... authority for subzone status for activity related to apparel, footwear and luggage warehousing and...

  1. Identification of the corporate values of an enterprise: theory, approaches, methodic

    Directory of Open Access Journals (Sweden)

    Kozlov Vladimir Aleksandrovich

    2015-07-01

    Full Text Available This article focuses on research and composition of the instrument to identify the corporate values of the enterprise and practical activities to support them. The first part based on theoretical evidence of essence and correlation between notions of ‘Corporate culture’ and ‘Corporate values’. The method of corporate values identification, based on indirect approach, is proposed and the examples are provided. The results of implemented project for corporate values identification at industrial enterprise are presented. For further support the tasks and activities for corporate values management are proposed.

  2. Using the Resource Description and Access (RDA in the creation of persons, families and corporate bodies authority records

    Directory of Open Access Journals (Sweden)

    Fabrício Silva Assumpção

    2013-08-01

    Full Text Available Considering the development of Resource Description and Access (RDA and the importance of authority control for catalogs, this paper aims to present the RDA and its origin and development, to contextualize the creation of authority records in descriptive cataloging and to present the use of RDA in recording of attributes and relationships of person, family and corporate body entities. It also presents the RDA and its relation with FRBR and FRAD conceptual models and the sections, chapters, attributes and relationships defined for persons, families and corporate bodies. Lastly, this paper highlights some differences between RDA and AACR2r and gives some considerations about the RDA implantation.

  3. 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...

  4. 17 CFR 200.30-1 - Delegation of authority to Director of Division of Corporation Finance.

    Science.gov (United States)

    2010-04-01

    ... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Delegation of authority to Director of Division of Corporation Finance. 200.30-1 Section 200.30-1 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION ORGANIZATION; CONDUCT AND ETHICS; AND INFORMATION AND REQUESTS Organization and Program Management General...

  5. Privatization and Corporate Governance in Poland: Problems and Trends

    OpenAIRE

    Piotr Kozarzewski

    2006-01-01

    The paper is devoted to the problems of the impact of privatization on corporate governance formation in Poland. It discusses the dilemmas of choosing a model for privatization and corporate governance, legal background, mechanisms of corporate governance formation depending on a privatization method applied, and the evolution of these structures in the course of systemic transformation in Poland. The Author comes to the conclusion that the processes of privatization and corporate governance ...

  6. 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...

  7. IMPROVED METHODS FOR EVALUATING THE EFFECTIVENESS OF INNOVATION DEVELOPMENT IN RUSSIAN CORPORATIONS

    Directory of Open Access Journals (Sweden)

    E. L. Dorzhieva

    2016-01-01

    Full Text Available Objectives. Innovative activity is a key factor in the effective development and growth of competitiveness in the Russian economy. An important role in this process is played by industrial corporations. Against this background, there is an increased need for improving the effectiveness of methods for evaluating the innovation development of Russian corporations. Methods. Formal logic as well as system analysis methods were used in the research, allowing us to consider the corporation as a system that includes a variety of innovational directions (elements. Results. The article discusses various approaches to the determination of the basic definitions of innovation; a classification of innovation is proposed. The attributes of innovative activity of industrial corporations are distinguished together with an outline of the possible causes of various innovative corporate activities; components of the system of indicators of innovation activity are isolated: financial; consumer; process; development and training; risk management. The need for the indices of the innovation activity of the risk component to be included in the composition of the system is substantiated. It is shown how the objectives for each area of innovation may be achieved in tandem with a methodological approach that allows continuous monitoring of the implementation of innovative development strategies. An algorithm for evaluating the implementation of innovative strategies contributing to the development of industrial corporations is presented. Conclusion. Theoretical and methodological development can be used not only to navigate the variety of innovations but also to determine and establish the relationship and interdependence between the various innovations as well as carry out analysis, assessment and forecasting for the effective development of innovative activity of Russian corporations

  8. 75 FR 12732 - Foreign-Trade Zones 73 and 74; Application for Manufacturing Authority; The Belt's Corporation...

    Science.gov (United States)

    2010-03-17

    ... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Docket 16-2010] Foreign-Trade Zones 73 and 74... Corporation (TBC), an operator of FTZs 73 and 74, requesting manufacturing authority at sites within FTZs 73... CFR part 400). It was formally filed on March 5, 2010. The TBC facility in FTZ 73 (32 employees, 3,300...

  9. Safety Evaluation Report on Tennessee Valley Authority: Revised Corporate Nuclear Performance Plan

    International Nuclear Information System (INIS)

    1987-07-01

    The TVA Corporate Nuclear Performance Plan addresses those corporate concerns identified by the NRC staff. Because much of the TVA corporate plan is programmatic, its effectiveness depends on its implementation, and the NRC staff plans to closely monitor this implementation. The NRC staff will address site-specific concerns in subsequent SERs on each volume of the Nuclear Performance Plan. On the basis of its review, the NRC staff finds TVA's revised Corporate Nuclear Performance Plan (Revision 4) acceptable. The NRC staff concludes that the organization and staffing of TVA's Office of Nuclear Power and the programmatic improvements in place or under way are sufficient, if implemented properly, to resolve the problems at the corporate level that led to issuance of the 10 CFR 50.54(f) letter dated September 17, 1985, and to support continuing TVA nuclear activities, including plant operations. 19 refs., 3 figs

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

    Directory of Open Access Journals (Sweden)

    T.O. Biliak

    2016-12-01

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

  11. 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...

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

    OpenAIRE

    Murwaningsari, Etty

    2010-01-01

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

  13. 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.

  14. The nuclear power corporation's foreign exchange risk management research

    International Nuclear Information System (INIS)

    Zhang Yi

    2012-01-01

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

  15. 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

    the results of the implementation of the corporate strategy, as well as representatives from the government (Executive authorities, in order to make objective decisions about the distribution of state subsidies, subsidies and support to the most stable entities of the industry's market.

  16. LITERATURE REVIEW ON CORPORATE GOVERNANCE - FIRM PERFORMANCE RELATIONSHIP

    Directory of Open Access Journals (Sweden)

    Pintea Mirela-Oana

    2015-07-01

    Full Text Available In the matter of corporate governance reforms, an important aspect is whether the implementation of corporate governance principles and codes has a positive impact on firm performance. The literature testing the relationship between different corporate governance mechanisms and firm performance is extensive. Over time, a lot of corporate governances mechanisms were studied in relation to firm performance and the most used are: CEO duality, board size, proportion of non- executive directors, board committees, ownership structure and concentration, managers’ compensation and incentives schemes. With time, different authors began to use more comprehensive measures for corporate governance rather than a single variable or a single governance mechanism, the so called corporate governance indexes. Regarding performance there are three main approaches to firm performance in social science research: research based on market prices, accounting ratios and total factor profitability.The most used performance measures are: Tobin’s Q, return on equity, return on asset and economic value added. In our paper, we present the studies undertaken since the 1990’s regarding the relationship between different mechanisms of corporate governance and firm performance and between corporate governance index and performance for both developed and developing countries around the world. Regarding the working tools used in this theoretical research we can mention the longitudinal method, by presenting the evolution in time of empirical studies on the research topic and the comparative method used in presenting the resulys of different studies mentioned in our paper. The results of the studies are inconclusive, some studies founded a strog positive relation, others founded a negative correlation between corporate governance and firm performance, while a third category of studies didn’t found any relationship at all. We used participative observation method by issuing

  17. 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

  18. Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study

    Directory of Open Access Journals (Sweden)

    Zeeshan Mahmood

    2018-01-01

    Full Text Available This research paper aims to understand the impact of corporate governance (CG on economic, social, and environmental sustainability disclosures. This paper adopted an explanatory sequential mixed methods approach. The data regarding corporate governance and sustainability disclosure were collected from top 100 companies listed on the Pakistan Stock Exchange (PSE for the period ranging from 2012 to 2015. In addition to the quantitative data, we collected qualitative data through interviews with five board members of different companies. Overall, our results indicate that CG elements enhance sustainability disclosures. This study concludes that a large board size consisting of a female director and a CSR committee (CSRC is better able to check and control management decisions regarding sustainability issues (be they economic, environment, or social and resulted in better sustainability disclosure. This paper, through quantitative and qualitative analysis, provides a methodological and empirical contribution to the literature on corporate governance and sustainability reporting in emerging and developing countries.

  19. Corporate Governance as a Crucial Factor in Achieving Sustainable Corporate Performance

    Directory of Open Access Journals (Sweden)

    Julija Bistrova

    2014-06-01

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

  20. 45 CFR 1201.11 - Authority.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Authority. 1201.11 Section 1201.11 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE PRODUCTION... Authority. The Corporation receives authority to change its governing regulations from the National and...

  1. 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.

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

    NARCIS (Netherlands)

    Hooghiemstra, R

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

  3. 78 FR 20313 - PPL Electric Utilities Corporation; Notice of Filing

    Science.gov (United States)

    2013-04-04

    ... Receivables Corporation (PPL Receivables), using the equity method of accounting. PPL requests authorization... and interventions in lieu of paper using the ``eFiling'' link at http://www.ferc.gov . Persons unable...

  4. Author Details

    African Journals Online (AJOL)

    Abdul-Baki, Z. Vol 22, No 1 (2014) - Articles The Value-Adding Potentials of Corporate Social Responsibility Report Audit to Corporate Reporting in Nigerian Banks Abstract. ISSN: 2458-7435. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL ...

  5. 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.

  6. 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.

  7. MULTICRITERIA METHODS IN PERFORMING COMPANIES’ RESULTS USING ELECTRONIC RECRUITING, CORPORATE COMMUNICATION AND FINANCIAL RATIOS

    Directory of Open Access Journals (Sweden)

    Ivana Bilić

    2011-02-01

    Full Text Available Human resources represent one of the most important companies’ resources responsible in creation of companies’ competitive advantage. In search for the most valuable resources, companies use different methods. Lately, one of the growing methods is electronic recruiting, not only as a recruitment tool, but also as a mean of external communication. Additionally, in the process of corporate communication, companies nowadays use the electronic corporate communication as the easiest, the cheapest and the simplest form of business communication. The aim of this paper is to investigate relationship between three groups of different criteria; including main characteristics of performed electronic recruiting, corporate communication and selected financial performances. Selected companies were ranked separately by each group of criteria by usage of multicriteria decision making method PROMETHEE II. The main idea is to research whether companies which are the highest performers by certain group of criteria obtain the similar results regarding other group of criteria or performing results.

  8. 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)

  9. 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)

  10. 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.

  11. Corporate crime: Criminological and cultural aspects

    Directory of Open Access Journals (Sweden)

    Keković Zoran

    2011-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Hanna Kim

    2015-03-01

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

  13. 76 FR 771 - Grant of Authority for Subzone Status; Dow Corning Corporation (Silicones); Carrollton...

    Science.gov (United States)

    2011-01-06

    ... Status; Dow Corning Corporation (Silicones); Carrollton, Elizabethtown and Shepherdsville, KY Pursuant to..., located in Carrollton, Elizabethtown and Shepherdsville, Kentucky (FTZ Docket 20-2009, filed 5-1-2009... Corning Corporation, located in Carrollton, Elizabethtown and Shepherdsville, Kentucky (Subzone 29K), as...

  14. 19 CFR 141.18 - Entry by nonresident corporation.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 2 2010-04-01 2010-04-01 false Entry by nonresident corporation. 141.18 Section....18 Entry by nonresident corporation. A nonresident corporation (i.e., one which is not incorporated... entry is located who is authorized to accept service of process against that corporation or, in the case...

  15. ANALYSIS OF THE FOREIGN GOVERNMENT AND CORPORATE PROCUREMENT MANAGEMENT EXPERIENCE

    Directory of Open Access Journals (Sweden)

    Vladimir Vladimirovich Savchenko

    2016-01-01

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

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

    OpenAIRE

    Bistra Vassileva

    2009-01-01

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

  17. SOME IMPORTANTS DEFINITIONS AND MESUREMENT METHODS OF CORPORATE REPUTATION

    Directory of Open Access Journals (Sweden)

    MIHAELA SANDU

    2012-12-01

    Full Text Available Reputation is one of the most important intangible corporate active. In the literature we can find different definitions and methods of measurement for reputation. In this paper we will emphasize some of them. We will see how increased the importance of reputation in the last years. We will see how important this asset is for the company and how a positive reputation determines the competitive advantage for the company.

  18. 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 ...

  19. Corporate Politics on Polish Millennials

    Directory of Open Access Journals (Sweden)

    Natalia Roślik

    2017-12-01

    Full Text Available In the very beginning of this particular paper, an author is trying to determine and describe who Millennials actually are. Then, the basis of Millennials definition is analysing corporation’s activity over the past years regarding this age group. The main goal of the thesis is to bring their specific futures out and describe what corporations on Polish job market are doing to encourage them to work in their offices. Especially in Poland within the last years, it is observed that big multinational companies are paying special attention to Millennials and trying to hire them before competitors will do so. As a part of this paper, an author will describe corporate politics and practices on Thomson Reuters and BNY Mellon examples. Within this work, an author is also discussing key features and differences between this generation and Millennials parent’s generation. Additionally, there is a reference to corporate social responsibility concept and work-life balance issues.

  20. Prospects and Challenges of Corporate Governance in Ghana

    OpenAIRE

    Agyemang, Otuo Serebour; Aboagye, Emmanuel; Ahali, Aaron Yao Ofoe

    2013-01-01

    The relevance of corporate governance principles in the management of corporate organisations cannot be underestimated. The increasing influence of principles of corporate governance across the globe has been greatly linked to the recent corporate frauds and scandals. These frauds and scandals largely resulted from the failure of authorities of countries to effectively implement the legal and regulatory frameworks pertaining to corporate governance. Ghana is archetypal in regards to the failu...

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

    Directory of Open Access Journals (Sweden)

    Jaja Suteja

    2017-12-01

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

  2. Corporate Governance and Strategic Management Accounting Disclosure

    Directory of Open Access Journals (Sweden)

    Setianingtyas Honggowati

    2017-06-01

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

  3. An interactive method for teaching business ethics, stakeholder theory and corporate social responsibility (CSR)

    DEFF Research Database (Denmark)

    Rendtorff, Jacob Dahl

    2015-01-01

    and Economics and Business Administration the author of this article is responsible for this seminar that integrates issues of CSR and the ethics of innovation into the teaching of corporate social responsibility, stakeholder management and business ethics. This research oriented seminar provides a unique...... possibility for teaching CSR with an integration of methodological, theoretical and practical dimensions of business ethics (Rendtorff 2009). The idea is that the thematic seminar represents a tutor supported frame for extended studies of business ethics, stakeholder management and the social aspects......his paper presents a theoretical and practical approach to teaching business ethics, stakeholder management and CSR within the framework of the thematic seminar on business ethics and corporate social responsibility at Roskilde University. Within our programs in English of business studies...

  4. 12 CFR 995.4 - Book-entry procedure for Financing Corporation obligations.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Book-entry procedure for Financing Corporation... FINANCING CORPORATION OPERATIONS § 995.4 Book-entry procedure for Financing Corporation obligations. (a) Authority. Any Federal Reserve Bank shall have authority to apply book-entry procedure to Financing...

  5. ON-LINE PLATFORM FOR COMPETENCES DEVELOPMENT IN CORPORATE EDUCATIONAL SYSTEMS

    Directory of Open Access Journals (Sweden)

    L. G. Andreeva

    2016-01-01

    Full Text Available The aim of the study is to present the model of interaction of university and business corporations in uniform information and educational space, which consists of the uniform requirements to the contents and quality of education and requirements of science; education and business are equally satisfied.Methods. The methods involve summing up the results of the national and international researchers’ findings on the problem of vocational pedagogical education; methods of expert survey and system analysis.Results. The information research results disclosing the drawbacks of the existing online-education technologies are presented. There is also a presentation of online-platform concept «The University of the 3rd Millennium» where modern university is considered as a service provider responsible for corporate education. Outsourcing will allow the companies to cut their expenses on employee education programs, while universities will accumulate additional resources by means of developing and selling innovative educational products. The additional funds will enable the university to carry out scientific research, to effectively implement post graduates’ employment programs, to introduce innovations.Scientific novelty. The authors define «as is» competences, which the university must have to launch this online-platform project, and «as to be» competences, which every university is to master to successfully implement the project. Internal high-risk systemic tensions and external challenges facing the platform are defined; strategic matrix of their intersection is developed. The latter allowed the authors to specify essential tasks which demand solution within the project. There is also a description of interconnection of the defined tasks with the «as to be» competences, and a Canvas model of the suggested online platform.Practical significance: The authors of the article propose the model of business and education interaction, within which

  6. 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.

  7. 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.

  8. 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...

  9. Possibilities of Utilizing the Method of Analytical Hierarchy Process Within the Strategy of Corporate Social Business

    Science.gov (United States)

    Drieniková, Katarína; Hrdinová, Gabriela; Naňo, Tomáš; Sakál, Peter

    2010-01-01

    The paper deals with the analysis of the theory of corporate social responsibility, risk management and the exact method of analytic hierarchic process that is used in the decision-making processes. The Chapters 2 and 3 focus on presentation of the experience with the application of the method in formulating the stakeholders' strategic goals within the Corporate Social Responsibility (CSR) and simultaneously its utilization in minimizing the environmental risks. The major benefit of this paper is the application of Analytical Hierarchy Process (AHP).

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

    Directory of Open Access Journals (Sweden)

    Bistra VASSILEVA

    2009-01-01

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

  11. RANKING OF COMPANIES ACCORDING TO THE INDICATORS OF CORPORATE SOCIAL RESPONSIBILITY BASED ON SWARA AND ARAS METHODS

    Directory of Open Access Journals (Sweden)

    Darjan Karabasevic

    2016-05-01

    Full Text Available Corporate sector and companies have recognized the importance of implementation of strategy of corporate social responsibility in order to increase the company's image and responsibility towards society and the communities where they operate. Multinational companies in their everyday activities and operations pay more attention to sustainable models of corporate social responsibility. The focus of this paper is to identify the indicators of corporate social responsibility and to rank companies according to the indicators. Proposed framework for evaluation and ranking is based on the SWARA and the ARAS methods. The usability and efficiency of the proposed framework is shown on an illustrative example.

  12. Corporate Civil Disobedience in the Consumer Interest.

    Science.gov (United States)

    Dennis, Michael R.; And Others

    1994-01-01

    Through catalytic issue management, corporations proactively seek to affect resolutions of issues in which they have some interest. Corporations now catalyze legal changes by purposely disobeying existing law, facing the associated consequences, and lobbying for desired changes. (Author)

  13. Corporate Author Entries. Revision 5

    International Nuclear Information System (INIS)

    Hendricks, P.L.

    1986-05-01

    This reference authority has been created and is maintained to provide standard forms for recording the names of organizations consistently in bibliographic citations. This revision includes approximately 42,000 entries established since 1973

  14. 78 FR 23472 - Amendments to Existing Validated End-User Authorizations: CSMC Technologies Corporation in the...

    Science.gov (United States)

    2013-04-19

    ... Corporation in the People's Republic of China (PRC) AGENCY: Bureau of Industry and Security, Commerce. ACTION... Technologies Corporation (CSMC) in the People's Republic of China (PRC). Specifically, BIS amends Supplement No... comment are not required under the APA or by any other law, the analytical requirements of the Regulatory...

  15. 31 CFR 210.4 - Authorizations and revocations of authorizations.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Authorizations and revocations of authorizations. 210.4 Section 210.4 Money and Finance: Treasury Regulations Relating to Money and Finance... corporate action, or the appointment of a receiver, conservator, or liquidator for the RDFI. In any such...

  16. CORPORATE VOLUNTEERING AS AN ELEMENT OF SUSTAINABLE DEVELOPMENT OF THE ORGANIZATION

    Directory of Open Access Journals (Sweden)

    Natalia Ivanovna Gorlova

    2018-01-01

    Full Text Available Purpose. The article is devoted to the topic of development of corporate volunteering, which is topical for Russian society. The subject of the analysis is corporate volunteering in Russia and its impact on the sustainable development of the organization. Corporate volunteering is seen at the intersection of the interests of the company, employees and the local community. The aim of the research is a theoretical analysis of modern practices of corporate volunteer activity as a factor of sustainable development of the organization. Methodology. Within the framework of the article, using the method of comparison and grouping, we analyzed and studied the materials of the latest international and Russian studies based on expert opinions from business, government, civil society on this phenomenon. Results. The results of the work consist in the fact that the authors grouped and summarized the motivational attitudes of participants in the corporate volunteer movement, presented practical recommendations on the formation of a system for supporting corporate volunteering, and showed the relationship between the organization’s sustainable development and corporate volunteering. Practical implications. The practical significance of the study is that its conclusions and recommendations can be used in the organization of corporate volunteering in Russian companies.

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

    Directory of Open Access Journals (Sweden)

    Alena Kocmanová

    2016-09-01

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

  18. 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.

  19. 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...

  20. 12 CFR 1408.4 - Delegation of authority.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 7 2010-01-01 2010-01-01 false Delegation of authority. 1408.4 Section 1408.4 Banks and Banking FARM CREDIT SYSTEM INSURANCE CORPORATION COLLECTION OF CLAIMS OWED THE UNITED STATES Administrative Collection of Claims § 1408.4 Delegation of authority. The Corporation official(s) designated by...

  1. Transformation processes of the corporate development in Russia: corporate social responsibility

    Directory of Open Access Journals (Sweden)

    Zhanna Sergeyevna Belyayeva

    2011-03-01

    Full Text Available Financial and economic crises made the level of readiness to changes in the different types of organizations throughout the world and Russia visible. Variation of social and economic programmes implemented by governmental and corporate sectors is widely seen; not all of them work positively for the population, especially in the countries with emerging markets. At the same time, twenty years of the market economy in Russia, for instance, have definitely built a new social and economic system, but whether it has changed fundamentally in the management techniques? This research generalizes some trends of the corporate development in Russia in the context of social responsibility and socio-economic transformation. The author attempts to define Russia's place on the world map of corporate social responsibility. The opportunities for Russia to learn from foreign experience are also examined.

  2. THE FORMATION AND DEVELOPMENT OF CORPORATE CULTURE OF THE MEDICAL ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    O. L. Zadvornaya

    2016-01-01

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

  3. 18 CFR 45.2 - Positions requiring authorization.

    Science.gov (United States)

    2010-04-01

    ... mentioned which applicant holds and which are invested with executive authority, applicant shall state in... directors, or otherwise. 1 Corporation means any corporation, joint-stock company, partnership, association...

  4. Corporate governance and audit features: SMEs evidence

    OpenAIRE

    Al-Najjar, Basil

    2018-01-01

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

  5. 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.

  6. 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...

  7. 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...

  8. 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...

  9. Employment of the Disabled in Large Corporations.

    Science.gov (United States)

    Rabby, Rami

    1983-01-01

    Large corporations are in a unique position to employ the disabled, but they sometimes lack the motivation to do so. The author discusses elements of a corporate policy for the disabled, ways of formulating and disseminating it, assignment of responsibility, changes in management attitudes, and the special case of the multinational company.…

  10. CORPORATE GOVERNANCE IN INDIA: AN ANALYSIS

    Directory of Open Access Journals (Sweden)

    Meghna Thapar

    2017-03-01

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

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

    Directory of Open Access Journals (Sweden)

    Rupal Tyagi

    2013-03-01

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

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

    Directory of Open Access Journals (Sweden)

    Ismawati Haribowo

    2016-01-01

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

  13. CORPORATE TRAINING AS AN ELEMENT OF FORMATION AND DEVELOPMENT OF LABOUR RESOURCES IN THE INNOVATION ECONOMY

    Directory of Open Access Journals (Sweden)

    Gorelova I. N.

    2016-09-01

    Full Text Available At the present stage of formation of innovative economy professional development of the employee becomes a point of refraction of the interests of the company, Corporation in which they operate, and the employee. The article considers the relationship of the concept of formation of human resources and corporate training, which is often seen as something separate, organized exclusively for the benefit of the business. The definition of corporate training, task lists, structure, advantages and disadvantages. Examples of systems of corporate training at Omsk enterprises, basic (corporate departments, corporate universities, and resource centers. Considered in detail the interaction between enterprises and educational institutions. Statistics of participation of Omsk universities in the system of additional education, collected by the author. Attention is paid to the importance that corporate training and its individual methods, such as «learning by doing», has in the modern innovation economy. The result of the study is the inclusion of corporate training as one of the key elements of the modern formation of human resources.

  14. How Do Employees Perceive Corporate Responsibility? Development and Validation of a Multidimensional Corporate Stakeholder Responsibility Scale

    OpenAIRE

    El Akremi, A.; Gond, J-P.; Swaen, V.; De Roeck, K.; Igalens, J.

    2015-01-01

    Recent research on the microfoundations of corporate social responsibility (CSR) has highlighted the need for improved measures to evaluate how stakeholders perceive and subsequently react to CSR initiatives. Drawing on stakeholder theory and data from five samples of employees (N = 3,772), the authors develop and validate a new measure of corporate stakeholder responsibility (CStR), which refers to an organization’s context-specific actions and policies designed to enhance the welfare of var...

  15. A new method to construct co-author networks

    Science.gov (United States)

    Liu, Jie; Li, Yunpeng; Ruan, Zichan; Fu, Guangyuan; Chen, Xiaowu; Sadiq, Rehan; Deng, Yong

    2015-02-01

    In this paper, we propose a new method to evaluate the importance of nodes in a given network. The proposed method is based on the PageRank algorithm. However, we have made necessary improvements to combine the importance of the node itself and that of its community status. First, we propose an improved method to better evaluate the real impact of a paper. The proposed method calibrates the real influence of a paper over time. Then we propose a scheme of evaluating the contribution of each author in a paper. We later develop a new method to combine the information of the author itself and the structure of the co-author network. We use the number of co-authorship to calculate the effective distance between two authors, and evaluate the strength of their influence to each other with the law of gravity. The strength of influence is used to build a new network of authors, which is a comprehensive topological representation of both the quality of the node and its role in network. Finally, we apply our method to the Erdos co-author community and AMiner Citation Network to identify the most influential authors.

  16. Corporate Investments in Education during an Economic Downturn

    Science.gov (United States)

    McCarthy, Kirstin; Contardo, Jeanne; Eckert, Leila Morsy

    2010-01-01

    Corporate philanthropies can provide much-needed support to K-12 and postsecondary education efforts. This article analyzes whether select multi-billion dollar corporate philanthropies continue such support and adhere to best-funding practices during an economic downtown. Drawing on interview and document review data, the authors examine the…

  17. 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)...

  18. Corporate identity: The concept, its measurement and management

    NARCIS (Netherlands)

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

    1997-01-01

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

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

    NARCIS (Netherlands)

    S. Oded (Sharon)

    2017-01-01

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

  20. 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...

  1. Measuring instruments of corporate reputation

    Directory of Open Access Journals (Sweden)

    Damir Grgić

    2008-12-01

    Full Text Available The subject of this paper is focused on the instruments for the measurement of corporate reputation. Recent research of the elements which influence the success of a company shows a growing interest in intangible values. Corporate reputation itself has been identified as one of the key intangible assets which create the company’s added value. Understanding of the importance of corporate reputation has been determined as a significant component of the company’s competitiveness, that is, of its competitive edge. Reputation is a normal part of our life and an integral part of our society. Our interest in the honesty and integrity of others is firmly established in all cultures and nowadays the focus of this interest is switching increasingly on companies. Corporate reputation can be acquired by means of strong, well-developed strategies, which are crucial for the opinion of stakeholders regarding future stability and competitive sustainability of the company. On the other hand, it should be emphasized that in order to manage it, corporate reputation has to be measured first. However, although the concept of corporate reputation is universally accepted and its significance has been recognized especially in the last two decades, the process of its measurement is still at an early stage and there is no universally accepted instrument for its measurement. Therefore, the author of this paper gives an overview of the instruments used for the measurement of corporate reputation which have gained a foothold through former practical usage.

  2. Corporate Cost of Occupational Accidents

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.; Impgaard, M.

    2004-01-01

    method could be used in all of the companies without revisions. The evaluation of accident cost showed that 2/3 of the costs of occupational accidents are visible in the Danish corporate accounting systems reviewed while 1/3 is hidden from management view. The highest cost of occupational accidents......The systematic accident cost analysis (SACA) project was carried out during 2001 by The Aarhus School of Business and PricewaterhouseCoopers Denmark with financial support from The Danish National Working Environment Authority. Its focused on developing and testing a method for evaluating...... occupational costs of companies for use by occupational health and safety professionals. The method was tested in nine Danish companies within three different industry sectors and the costs of 27 selected occupational accidents in these companies were calculated. One of the main conclusions is that the SACA...

  3. Author Details

    African Journals Online (AJOL)

    Casey, David. Vol 6, No 1 (2016) - Articles Employees, sustainability and motivation: Increasing employee engagement by addressing sustainability and corporate social responsibility. Abstract PDF. ISSN: 2224-3534. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's ...

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

    Directory of Open Access Journals (Sweden)

    Dewi Damayanti

    2017-10-01

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

  5. Are the strategic stars aligned for your corporate brand?

    Science.gov (United States)

    Hatch, M J; Schultz, M

    2001-02-01

    In recent years, companies have increasingly seen the benefits of creating a corporate brand. Rather than spend marketing dollars on branding individual products, giants like Disney and Microsoft promote a single umbrella image that casts one glow over all their products. A company must align three interdependent elements--call them strategic stars--to create a strong corporate brand: vision, culture, and image. Aligning the stars takes concentrated managerial skill and will, the authors say, because each element is driven by a different constituency: management, employees, or stakeholders. To effectively build a corporate brand, executives must identify where their strategic stars fall out of line. The authors offer a series of diagnostic questions designed to reveal misalignments in corporate vision, culture, and image. The first set of questions looks for gaps between vision and culture; for example, when management establishes a vision that is too ambitious for the organization to implement. The second set addresses culture and image, uncovering possible gaps between the attitudes of employees and the perceptions of the outside world. The last set of questions explores the vision-image gap--is management taking the company in a direction that its stake-holders support? The authors discuss the benefits of a corporate brand, such as reducing marketing costs and building a sense of community among customers. But they also point to cases in which a corporate brand doesn't make sense--for instance, if you are a product incubator, if you've recently experienced M&A activity, or if you are expecting fallout from risky ventures.

  6. 45 CFR 2507.12 - Authority.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Authority. 2507.12 Section 2507.12 Public Welfare... FOR DISCLOSURE OF RECORDS UNDER THE FREEDOM OF INFORMATION ACT § 2507.12 Authority. The Corporation receives authority to change its governing regulations from the National and Community Service Act of 1990...

  7. The Pursuit of Sustainable Competitive Advantage : A Profile of the Starbucks Corporation

    OpenAIRE

    White, Benjamin; Moraschinelli, Ettore

    2009-01-01

    Title: The Pursuit of Sustainable Competitive Advantage – A Profile of the Starbucks Corporation Authors: Benjamin Adam White & Ettore Moraschinelli Advisor: Jean-Charles Languilaire Date: 2009 May 29 Program: International Business and Entrepreneurship Purpose: To study sustainable competitive advantages using Starbucks as a case study. Methods: The qualitative method was utilized to collect the secondary data used in this type of thesis, being a case study. This approach applied to both...

  8. Auditors' Experience with Corporate Psychopaths

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Leder, Christina

    2016-01-01

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

  9. 26 CFR 1.1363-1 - Effect of election on corporation.

    Science.gov (United States)

    2010-04-01

    ... the corporation for which the election is in effect. (2) Corporate level taxes. An S corporation is... recapture amounts. (b) Computation of corporate taxable income. The taxable income of an S corporation is... derived from an S corporation are made by the corporation. For example, elections of methods of accounting...

  10. Corporate Governance: A Keynote Speech

    DEFF Research Database (Denmark)

    Balling, Morten

    1998-01-01

    In the article, the author gives an overview of the many different aspects of corporate governance to discuss at a conference in Budapest in May 1997 arranged by Société Universitaire Européenne de Recherches Financières (SUERF). Among the subjects dealt with are the relationsship between...... cases of privatization in Western Europe. Almost everywhere, the role of institutional shareholders is increasing. The internationalization proces implies that also the role of the governance systems changes the incentives for corporate managers to demonstrate good financial performance, and there seems...

  11. 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...

  12. 75 FR 70226 - Mackay Bar Corporation; Notice of Authorization for Continued Project Operation

    Science.gov (United States)

    2010-11-17

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Project No. 3041-004] Mackay Bar... Mackay Bar Corporation, licensee for the Hettinger Hydroelectric Project, filed an Application to..., notice is hereby given that an annual license for Project No. 3041 is issued to the Mackay Bar...

  13. CORPORATE SOCIAL RESPONSIBILITY: OPTIONAL OR REGULATORY

    Directory of Open Access Journals (Sweden)

    MIHAELA IRINA IONESCU

    2012-05-01

    Full Text Available Given the collateral activity developed and the economic background of the present author I took the approach of a topic that includes aspects from both fields, namely “Corporate Social responsibility- optional or regulatory”. Through the paper I will try to summarize the pros and cons of regulation, mandatory of corporate social responsibility and to review, present the ways in which countries with advanced economies in European Union and the EU itself have addressed this issue.

  14. 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....

  15. Corporal and capital punishment of juveniles.

    Science.gov (United States)

    Frazier, H C

    1990-01-01

    There is a previously unobserved connection between corporal punishment of public school children and capital punishment of juveniles. Both are barometers of acceptable levels of violent punishment and their elimination is a hallmark of a maturing and decent society. Within a majority of the eighteen states where school authorities most frequently strike children are housed 25 of the nation's 28 juvenile death row inmates. On average, the homicide rates of these jurisdictions are two and a half times greater than those that have abolished both state-sanctioned corporal and capital punishment or limit death sentences to those age eighteen and older at the time of their crime(s). Most of the eighteen state abolitions of corporal punishment occurred in the 1980's. The US Supreme Court has ruled both corporal and capital punishment of juveniles constitutional. Additional state legislative abolition of both is anticipated in the 1990s.

  16. Author Details

    African Journals Online (AJOL)

    Nandonde, FA. Vol 6, No 1-2 (2012) - Articles Understanding Corporate Social Responsibility as Implemented by SMEs in Tanzania: The Case of the Hotel Industry Abstract. ISSN: 0148-2963. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL ...

  17. Author Details

    African Journals Online (AJOL)

    Mukokoma, MM. Vol 2, No 1 (2009) - Articles Application and Effectiveness of New Public Management in National Water and Sewerage Corporation Abstract. ISSN: 2070-1748. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners ...

  18. Author Details

    African Journals Online (AJOL)

    Elifneh, YW. Vol 4, No 2 (2014) - Articles The Corporate Social Responsibility Practices and Concerns of Addis Ababa University: Implications for Higher Learning Institutions in Ethiopia Abstract PDF. ISSN: 2410-2393. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's ...

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

    Science.gov (United States)

    Sugita, Minoru; Miyakawa, Michiko

    2016-01-01

    understand the merit of occupational physicians working with the management to decrease health risks. However, an occupational physician is an important member of the corporation, so he/she must be involved in the management of health risks not only within the corporation itself, but also outside the corporation from the viewpoint of CSR. Effective management of health risks due to corporate activities should be widely discussed among occupational physicians, business entrepreneurs and managers of the division in charge of corporate health risk management as well as stakeholders. The authors propose expanding the role of occupational physicians to actively manage health risks not only inside but also outside the corporations.

  20. The impact of corporate memory loss: What happens when a senior executive leaves?

    Science.gov (United States)

    Lahaie, Denis

    2005-01-01

    The author is a nursing management practitioner, whose purpose in writing this paper is twofold: to examine the impact of corporate memory loss on a health care institution, caused by increasing retirement rates of senior executives; and to use this research as an opportunity for action learning where both the author and the institution can benefit from the learning outcomes. Using qualitative research methods based on ethnographic interviewing techniques and grounded theory, the author interviews 12 senior executives from four diverse health care facilities. The purpose is to determine the point at which corporate memory loss, in the form of tacit knowledge in the heads of departing executives, becomes a problem for the institution. The research determined that the requisite managerial competencies normally assumed for senior management positions are insufficient to minimize the negative impacts of corporate memory loss caused by departing senior executives. Effective knowledge management and knowledge transfer within the organization are fundamental for ongoing organizational effectiveness. The research is limited to 12 senior executives. The grounded theory nature of the research provides a framework for more research in other institutions to test and further explore some of the findings. One of the most significant threats facing the majority of health care organizations related to the aging workforce is the greater number of staff who are retiring from all levels within the organization. The development of techniques to reducing the impact of corporate memory loss on the culture of an organization will increase its effectiveness, help build continuity, and provide a more secure footing for the workforce of the future. The exit of knowledge workers is causing a major problem for Canada's health care organizations. This study throws more light on to this problem from the point of view of senior executives who have been specifically impacted by the problem of

  1. Sovereign Wealth Funds – the New Challenge for Corporate Governance

    Directory of Open Access Journals (Sweden)

    Dariusz Urban

    2010-10-01

    Full Text Available The article discusses Sovereign Wealth Funds with reference do the process of corporate governance. In the first part the paper presents the rise, growth and current investment activity of those funds. In the second section the author consider reasons for implementation of corporate governance best practices. The last part of the paper compares Santiago Principles with OECD principles of corporate governance.

  2. Corporate plan 1994/95 to 1998/99

    International Nuclear Information System (INIS)

    1994-04-01

    The National Radiological Protection Board is a public authority established by the Radiological Protection Act 1970. As with all non-departmental public bodies it is required to prepare a Corporate Plan against which its performance and the relevance of its activities to contemporary requirements can be measured. The Board has produced annual Corporate Plans since 1986. In this issue, summary sections on background, objectives, and finances are followed by fifteen sections describing the major areas of work in a structured manner with the Plan objectives, achievements, and alterations set out. Altogether, the Plan shows a good level of attainment and a clear sense of direction. (author)

  3. Thermal and nuclear power generation cost estimates using corporate financial statements

    International Nuclear Information System (INIS)

    Matsuo, Yuhji; Nagatomi, Yu; Murakami, Tomoko

    2012-01-01

    There are two generally accepted methods for estimating power generation costs: so-called 'model plant' method and the method using corporate financial statements. The method using corporate financial statements, though under some constraints, can provide useful information for comparing thermal and nuclear power generation costs. This study used this method for estimating thermal and nuclear power generation costs in Japan for the past five years, finding that the nuclear power generation cost remained stable at around 7 yen per kilowatt-hour (kWh) while the thermal power generation cost moved within a wide range of 9 to 12 yen/kWh in line with wild fluctuations in primary energy prices. The cost of nuclear power generation is expected to increase due to the enhancement of safety measures and accident damage compensation in the future, while there are reactor decommissioning, backend and many other costs that the financial statement-using approach cannot accurately estimate. In the future, efforts should be continued to comprehensively and accurately estimate total costs. (author)

  4. RUSSIAN CORPORATIONS: THE PROBLEM OF INTRACORPORATE RELATIONS AND INTERESTS

    Directory of Open Access Journals (Sweden)

    Olga Brizhak

    2015-09-01

    Full Text Available The article actualizes the problem of the study of intra-corporate relations and economic interests of the various economic actors involved in the corporate environment of the Russian economy. The author considers the specific conditions of socio-economic and innovative development of Russian big business.

  5. Assessing Corporate Sustainability integration for corporate self-reflection

    NARCIS (Netherlands)

    Witjes, Sjors; Vermeulen, Walter J.V.|info:eu-repo/dai/nl/072613335; Cramer, Jacqueline M.|info:eu-repo/dai/nl/069242518

    2017-01-01

    This article aims to shed light on mechanisms to integrate a strategy on Corporate Sustainability in companies. The analysis is based on a holistic method derived from organisation theory, organisational behaviour theory and strategic management theory. The process of integration into the

  6. 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...

  7. Author Details

    African Journals Online (AJOL)

    Kumar, R. Sreevalsa. Vol 34, No 1 (2018) - Articles Students' experience and attitude towards corporal punishment in the elementary schools of the central zone of Tigray Region in Ethiopia Abstract. ISSN: 1684-4173. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's ...

  8. Author Details

    African Journals Online (AJOL)

    Erasmus, P. Vol 20, No 1 (2016) - Articles Advances in the corporate governance practices of Johannesburg Stock Exchange companies. Abstract PDF. ISSN: 1998-8125. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms ...

  9. Author Details

    African Journals Online (AJOL)

    Igwe, Kingsley N. Vol 8, No 1 (2017) - Articles Delivery of community information service as corporate social responsibility by librarians in Nigerian tertiary institutions. Abstract PDF. ISSN: 2360-994X. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL ...

  10. Corporate Governance: Can Universities Learn from the Private Sector?

    Science.gov (United States)

    Henze, Raphaela

    2010-01-01

    Corporate governance has several objectives: growth, transparency, leadership, social responsibility and trust, as well as the protection of shareholders and company assets. It also plays a key role in determining a company's control environment. In this article, the author takes a closer look at corporate governance in the private sector,…

  11. Exploring work-related issues on corporate sustainability.

    Science.gov (United States)

    Brunoro, C M; Bolis, I; Sznelwar, L I

    2015-01-01

    In a research project about work-related issues and corporate sustainability conducted in Brazil, the goal was to better understand how work-related issues were addressed in the corporate context. Particularly, there are some specific initiatives that serve as guides to organizational decisions, which make their performance indicators for the context of corporate sustainability. 1) To explore the presence of work-related issues and their origins in corporate sustainability approach, analyzing a) corporate disclosures; b) sustainability guidelines that are identified as relevant in corporate disclosures; c) documents that are related to sustainable development and also identified as key-documents for these guidelines and initiatives. 2) To present the activity-centered ergonomics and psychodynamics of work contributions to work-related issues in a corporate sustainability approach. An exploratory study based on multiple sources of evidence that were performed from 2012 to 2013, including interviews with companies that engaged in corporate sustainability and document analysis using the content analysis approach. Work-related issues have been presented since the earliest sustainable development documents. It is feasible to construct an empirical framework for work-related issues and corporate sustainability approaches. 1) Although some authors argue that corporate sustainability has its roots based only on the environmental dimension, there is strong empirical evidence showing that social dimension aspects such as work-related issues have been present since the beginning. 2) Some indicators should be redesigned to more precisely translate the reality of some workplaces, particularly those indicators related to organizational design and mental health.

  12. 39 CFR 222.1 - Authority to administer postal affairs.

    Science.gov (United States)

    2010-07-01

    ..., or in any other Postal Service employee. (b) Corporate officers. Corporate officers are authorized to... matters within their areas of responsibility, except as limited by law or by the specific terms of their...

  13. Siemens Nuclear Power Corporation methods development for BWR/PWR reactor licensing

    International Nuclear Information System (INIS)

    Pruitt, D.W.

    1992-01-01

    This presentation addresses the Siemens Nuclear Power Corporation (SNP) perspective on the primary forces driving methods development in the nuclear industry. These forces are fuel design, computational environment and industry requirement evolution. The first segment of the discussion presents the SNP experience base. SNP develops, manufactures and licenses both BWR and PWR reload fuel. A review of this experience base highlights the accelerating rate at which new fuel designs are being introduced into the nuclear industry. The application of advanced BWR lattice geometries provides an example of fuel design trends. The second aspect of the presentation is the rapid evolution of the computing environment. The final subject in the presentation is the impact of industry requirements on code or methods development

  14. Corporate governance and responsibility in Nigeria

    OpenAIRE

    Adegbite, E.; Nakajima, C.

    2011-01-01

    To provide an expository on the peculiar dimension of the corporate governance and responsibility phenomenon in developing market economies, we employ a mix of qualitative methods to provide research evidence-based insights into the nature, practice, complexity and environment of governance and accountability in corporate Nigeria. We aim to contribute to the budding literature on corporate governance in sub-Saharan Africa, while providing recommendations for practitioners and policy makers...

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

    Directory of Open Access Journals (Sweden)

    Vasylchuk Irуna P.

    2018-03-01

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

  16. Biometric Authorization and Registration Systems and Methods

    National Research Council Canada - National Science Library

    Caulfield, H

    2002-01-01

    Biometric authorization and registration systems and methods are disclosed. In one embodiment, the system preferably comprises a firearm that includes a biometric authorization system, a plurality of training computers, and a server...

  17. Author Details

    African Journals Online (AJOL)

    Agba, A.M. Vol 5, No 1 (2010) - Articles Leadership style and employees' intrinsic job satisfaction in the cross river newspaper corporation, Calabar, Nigeria Abstract PDF · AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms ...

  18. Author Details

    African Journals Online (AJOL)

    Olabisi, JO. Vol 7, No 1 (2013) - Articles Appraisal of Strategic Alliances and Corporate Effectiveness Abstract PDF. ISSN: 2070-0083. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms and Conditions of Use · Contact AJOL ...

  19. Author Details

    African Journals Online (AJOL)

    Iguh, NA. Vol 2 (2011) - Articles An Examination of the Child Rights Protection and Corporal Punishment in Nigeria Abstract PDF. ISSN: 2276-7371. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms and Conditions of Use ...

  20. Author Details

    African Journals Online (AJOL)

    Edet, AO. Vol 12, No 1 (2012) - Articles Effects of Corporal Punishment on Disciplinary Control of Secondary School Students in Calabar Metropolis of Nigeria Abstract. ISSN: 1596-6224. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's ...

  1. Author Details

    African Journals Online (AJOL)

    Mbamba, Ulingeta O.L.. Vol 14, No 1-2 (2014) - Articles Managers' Perceptions of the Role of Corporate Social Responsibility in the Growth of Firms: Evidence from Tanzania Abstract. ISSN: 2591 6831. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about ...

  2. Author Details

    African Journals Online (AJOL)

    Akinsulore, Adedoyin. Vol 7, No 1 (2016) - Articles The effects of legislation on corporate social responsibility in the minerals and mines sector of Nigeria Abstract PDF. ISSN: 2467-8392. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's ...

  3. Elimination of corporal punishment of children's a human right

    Directory of Open Access Journals (Sweden)

    Stevanović Ivana

    2010-01-01

    Full Text Available The authors indicate the necessity of explicit legal prohibition of all corporal punishment of children that represent a violation of the right of the child to respect his/her physical integrity and human dignity. The paper emphasizes why all corporal punishment of children should be prohibited and points out the progress made at the legislative level to the elimination of all corporal punishment of children in some member states of the Council of Europe and the Republic of Serbia.

  4. Corporate social responsibility and hospitals: US theory, Japanese experiences, and lessons for other countries.

    Science.gov (United States)

    Takahashi, Toshiro; Ellen, Moriah; Brown, Adalsteinn

    2013-01-01

    This paper examines the role that corporate social responsibility can play in advancing hospital management. Corporate social responsibility is the integration of social and environmental concerns within business operations. The authors discuss how corporate social responsibility can help hospitals and provide suggestions to hospitals in deciding which corporate social responsibility initiatives to pursue.

  5. Assessing the marketing potential of communicating corporate social responsibility of a supply chain: method and application

    NARCIS (Netherlands)

    Verhees, F.J.H.M.; Kuipers, A.; Meulenberg, M.T.G.

    2006-01-01

    Abstract This article provides a method to assess the marketing potential of communicating corporate social responsibility of (agricultural) supply chains. The willingness of small firms in agricultural supply chains to make available information about certain dimensions of CSR is measured and

  6. Author Details

    African Journals Online (AJOL)

    Ijaiya, H. Vol 3, No 1 (2014) - Articles Challenges of corporate social responsibility in the Niger delta region of Nigeria Abstract PDF. ISSN: 2467-8392. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms and Conditions of Use ...

  7. Author Details

    African Journals Online (AJOL)

    Krüger, JGA. Vol 13, No 3 (2010) - Articles Restructuring of Insolvent Corporations in Canada Abstract PDF. ISSN: 1727-3781. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms and Conditions of Use · Contact AJOL · News.

  8. Author Details

    African Journals Online (AJOL)

    Amkpa, Samuel Arubam. Vol 2, No 2 (2011) - Articles Effects of corporate culture on the implementation of automation in libraries of federal universities in the North–East Zone of Nigeria Abstract PDF. ISSN: 2360-994X. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's ...

  9. Evaluasi Pelaksanaan dan Penerapan Prinsip dalam Pengelolaan Perusahaan yang Baik (Good Corporate Governance pada PT Aneka Tambang Tbk

    Directory of Open Access Journals (Sweden)

    Iswandi Iswandi

    2011-05-01

    Full Text Available In terms of improving corporate performance and the efforts to create a healthy business climate, particularly in state-owned company, the application of the principles of good corporate governance (GCG needs to be improved. Research conducted at PT Aneka Tambang Tbk is evaluating the application of the principles of GCG is in compliance with regulations applicable or not. In evaluating the data, the author uses descriptive method of research using a case study approach. The author gives a clear picture of the actual state of the object of research by looking at the facts that exist. After the data is obtained, the suitability evaluation based on several sources of theory relevant to the issues discussed. The authors collected data from PT Aneka Tambang Tbk through interviews and direct observation of the parties relating to corporate governance. Based on the evaluation, it can be concluded that PT Aneka Tambang Tbk has applied the principles of good corporate governance and in accordance with the existing parameters of the OECD 2004. With the application of a good and appropriate, effectivity and improved corporate efficiency and welfare of its employees, shareholders, and company stakeholders has also increased. In addition, the results of the evaluation stated that the consultation of shareholders against the company are very important stakeholders and should be maintained in order to create fluency in information exchange and exchange ideas effectively and efficiently.

  10. Probability of Corporal Punishment: Lack of Resources and Vulnerable Students

    Science.gov (United States)

    Han, Seunghee

    2011-01-01

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

  11. Corporate-Academic Partnerships: Creating a Win-Win in the Classroom

    Science.gov (United States)

    Deeter-Schmelz, Dawn Reneé

    2015-01-01

    For instructors seeking ways to provide sales students with experiential learning projects designed to develop and enhance skills in an authentic environment, corporate-academic partnerships offer a viable option. The author describes a unique and innovative corporate-academic integrated project, including course content, role plays, and corporate…

  12. The role of corporate governance in preventing economic crises

    Directory of Open Access Journals (Sweden)

    Marek Matuszak

    2012-12-01

    Full Text Available The author discusses the role of corporate governance in preventing economic crises, both in the enterprise and in the economy. The article is based on the research of literature. It presents the concept of corporate governance, crisis, and factors affecting the effectiveness of the supervisory board. In the final part, it presents the principles of effective corporate governance established by the OECD, and the recommendations for redefining of the rules resulting from the analysis of experiences of the last global financial crisis.

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

    Directory of Open Access Journals (Sweden)

    Ivchenko Viktoriia V.

    2017-05-01

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

  14. Incorporating Corporate Social Responsibility and Sustainability into a Business Course: A Shared Experience

    Science.gov (United States)

    Persons, Obeua

    2012-01-01

    The author discusses how corporate social responsibility (CSR) and sustainability were incorporated into a business course by using 4 assignments, a project with a CSR question, 7 ethics cases, and 17 ethics scenarios tied to a corporate code of ethics. The author also discusses student evaluation of CSR learning experience, strengths and…

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

    NARCIS (Netherlands)

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

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

  16. Innovation activity of corporations in emerging economies

    Directory of Open Access Journals (Sweden)

    Soboleva Ekaterina N.

    2016-01-01

    Full Text Available The paper considers macro parameters of corporation innovation activity in the BRICS countries. The authors determine transnational corporation behavior strategies in the context of creating and transferring new knowledge, where developed countries (the USA, European countries and Japan play an important role and take a leading position in this process. Companies from emerging economies focus on using and adopting innovations. The reason for this is that knowledge “is coded” specifically, consequently the participants of its exchange have to be in similar intellectual space. Nevertheless, the market-leading corporations from the BRICS countries join the world chains of innovation creation, building their networks to satisfy their branches needs concerning technological decisions and personnel training

  17. Corporate Governance, between Classicism and Modernism

    Directory of Open Access Journals (Sweden)

    Niculae Feleaga

    2006-07-01

    Full Text Available Corporate governance represents a complex concept, being an assembly of mechanisms used to set order into company leaders’ decisions. The rules of corporate governance are the ones keeping the score between the economic entity’s leaders and the third parties who invest their resources in the business. The corporate governance issue did not appear by hazard, but it resulted from the necessity to reconcile many business interests within a company (sometimes contradictory issues, especially the ones between the shareholders and the business leaders. The Anglo-Saxon view, in which the business power is given to the Equity items, is traditionally opposing the European (continental vision, where focus is being made on the Stakeholders’ interests. Within a world dominated by globalization issues, and where the financial markets evolve on an exponential curve, the two above mentioned corporate governance models ought to interact one with another in a constructive manner. Even if the corporate governance concept has developed recently, mainly during the last 25 years, its origins are rooted way back into the world history. Corporate governance is organically linked to the capitalist society and economy. After the 11 September attacks, many of the contemporary authors had the tendency to declare this date as the beginning of the XXIst century. If the ‘Twin Towers’ had hosted companies like: Tyco, Enron, Xerox, Wordcom and many other Stock Exchange-quoted businesses, it is likely that the financial crisis from 2000-2002 would have been differently perceived, and corporate governance had developed slightly different evolutionary mechanisms. A scientific article, based on the comparison between the classical and modern corporate governance experiences, would therefore suit the Romanian business environment.

  18. Corporate Governance, between Classicism and Modernism

    Directory of Open Access Journals (Sweden)

    Cristina Vasile

    2006-09-01

    Full Text Available Corporate governance represents a complex concept, being an assembly of mechanisms used to set order into company leaders’ decisions. The rules of corporate governance are the ones keeping the score between the economic entity’s leaders and the third parties who invest their resources in the business. The corporate governance issue did not appear by hazard, but it resulted from the necessity to reconcile many business interests within a company (sometimes contradictory issues, especially the ones between the shareholders and the business leaders. The Anglo-Saxon view, in which the business power is given to the Equity items, is traditionally opposing the European (continental vision, where focus is being made on the Stakeholders’ interests. Within a world dominated by globalization issues, and where the financial markets evolve on an exponential curve, the two above mentioned corporate governance models ought to interact one with another in a constructive manner. Even if the corporate governance concept has developed recently, mainly during the last 25 years, its origins are rooted way back into the world history. Corporate governance is organically linked to the capitalist society and economy. After the 11 September attacks, many of the contemporary authors had the tendency to declare this date as the beginning of the XXIst century. If the ‘Twin Towers’ had hosted companies like: Tyco, Enron, Xerox, Wordcom and many other Stock Exchange-quoted businesses, it is likely that the financial crisis from 2000-2002 would have been differently perceived, and corporate governance had developed slightly different evolutionary mechanisms. A scientific article, based on the comparison between the classical and modern corporate governance experiences, would therefore suit the Romanian business environment.

  19. 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.

  20. THE ROLE OF THE CORPORATE INCOME TAX IN THE STATE BUDGET REVENUES OF UKRAINE

    Directory of Open Access Journals (Sweden)

    Olha Zamaslo

    2017-09-01

    Full Text Available The purpose of the article is to determine the trends of the functioning of the corporate income tax in the system of state revenue, assess its tax transformations, and determine the tax efficiency. On that basis, determining prospects of income tax in the national system of business entities taxation and developing proposals for improving the mechanism of taxation in Ukraine. Methodology. The theoretical and methodological base of scientific research of national and foreign scholars on the analysis of corporate income tax, official statistical data of the Ministry of Finance of Ukraine and State Fiscal Service of Ukraine. To ensure the authenticity and validity of the research results to the goal, the following methods are used: induction and deduction – during theoretical generalizations and conclusions; analogy method – when comparing the foreign experience of administration of corporate income tax; economics and statistics as methods of the macroeconomic situation of Ukraine analysing. Results. In the article, the corporate income tax is investigated. The macroeconomic situation in Ukraine is analysed. Reasonable steps for the further use of the European countries experience for Ukraine are founded. Practical implications. The results of this study can be used by state authorities in developing tax policy directions in Ukraine. Value/originality of the results is a complex theoretical and practical analysis of the corporate income tax in Ukraine. Further research should relate to the improvement of its own system of income taxation. In the process of its implementation, it is necessary to use the experience of European countries.

  1. Corporate working in health visiting: a concept analysis.

    Science.gov (United States)

    Houston, A M; Clifton, J

    2001-05-01

    The aim of this paper is to examine individualized health visiting care and compare it to corporate working within a consensual management style. Corporate working has been discussed and used in many different ways since the idea first came to light at the end of the 1980s. Resource management makes it an appealing model, however, analysing how corporate working functions in the practice setting reveals the complexity of this method of service provision. This paper is based on a method of practice developed by health visitors in Haywards Heath, West Sussex, who implemented the process. The article examines individualized health visiting care and compares it to corporate working within a consensual management style. Important in this analysis are the elements of reflexivity, active listening, reflection and the application of 'praxis' within the corporate caseload approach. Rogers' evolutionary concept model was used to illuminate and explain the different ways of delivering the health visiting service. There are benefits in working corporately: shared workload, increased professional support and improved accountability. Alongside the integrated supervision of this model is the opportunity offered to practitioners to innovate. This offsets any initial difficulty experienced in setting up this method and makes it a worthwhile change of style in health visiting practice. Improved service delivery, enhanced professional growth and increased opportunity for public health work can be demonstrated as outcomes of this model. For professionals this method may prevent 'burn-out', enhance practice and increase innovation in health visiting practice. Using this method as a blueprint, practitioners can develop their own style of corporate working that offers a service that is equitable, proactive, efficient and accessible to clients.

  2. 76 FR 28418 - Voluntary Termination of Foreign-Trade Subzone 33C; Sony Corporation of America, Mt. Pleasant, PA

    Science.gov (United States)

    2011-05-17

    ...-Trade Subzone 33C; Sony Corporation of America, Mt. Pleasant, PA Pursuant to the authority granted in... Industrial Development Corporation of Southwestern Pennsylvania, (grantee of FTZ 33) authorizing the establishment of Foreign-Trade Subzone 33C at the Sony Corporation of America plant in Mt. Pleasant...

  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 SOCIAL NETWORKS IN EDUCATION: EXPERIENCE OF USE

    Directory of Open Access Journals (Sweden)

    Lytvynova S.

    2017-12-01

    Full Text Available The paper discusses methods, forms and safety issues of social network usage for school students. Taking into consideration the growing interest of students to electronic communication in social networks (ESN, their place in the information educational environment is described. The classification of objects and use of ESNs was made to help teachers and school authority to teach students in the corporate social network. The basic components of corporate social networks (СESN were revealed: forms of learning activity (individual, group, and collective, forms of learning organization (quiz, debates, discussions, photo-story, essay contest, a virtual tour, mini design web quest, and conference video-lesson, and database. Particular aspects of the use of certain forms for students training in ESN aсcording to the type of social objects (messages, individual messages, video files, photos, audio files, documents, comments, and blitz-survey were defined. Student safety when using ESN and СESN impact on a student social and cultural intelligence development are discussed as well.

  5. INFLUENCE OF INTERNATIONALIZATION OF TAX LAW ON RUSSIAN TAX LAW ENFORCEMENT IN THE AREA OF CORPORATE TAXATION

    Directory of Open Access Journals (Sweden)

    Karina Ponomareva

    2017-01-01

    Full Text Available Subject. The influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation is considered in the article.The purpose of the paper is to analyze influence of internationalization of tax law on Russian tax law enforcement in the area of corporate taxation.Methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and methods of comparative law.Results, scope of application. The development of Russian tax legislation is influenced by acts of international organizations, primarily the Action Plan aimed at combating base erosion and profit shifting (BEPS.Trends of regulation of corporate taxation in relationships with participation of a foreign element are considered in the article. The main issues of realization of norms in the area of corporate direct taxation are brought into light, and namely, taxation of royalties, intra-group expenses, thin capitalization rules and transfer pricing. Tax agreements concluded by the Russian Federation do not contain special rules aimed at combating abuses (in contrast, for example, from European anti-avoidance rules.In recent years Russian tax law introduced institutions that had been established and applied in the tax law of foreign countries. These processes are moving forward and are characterized by frequent changes of legislation, which indicates that the concept of deoffshorization and implementation of the BEPS plan is not always elaborated at the stage of adoption of bills.Conclusions. The author comes to the conclusion that the most relevant and most controversial issues are taxation of payment of royalties, debt financing and intra-group expenses. The practice of applying the CFC rules is just starts forming. In addition, there is a tendency to increase the quality and quantity of information sources used by tax authorities to collect

  6. CORPORATE VALUATION USING TWO-DIMENSIONAL MONTE CARLO SIMULATION

    Directory of Open Access Journals (Sweden)

    Toth Reka

    2010-12-01

    Full Text Available In this paper, we have presented a corporate valuation model. The model combine several valuation methods in order to get more accurate results. To determine the corporate asset value we have used the Gordon-like two-stage asset valuation model based on the calculation of the free cash flow to the firm. We have used the free cash flow to the firm to determine the corporate market value, which was calculated with use of the Black-Scholes option pricing model in frame of the two-dimensional Monte Carlo simulation method. The combined model and the use of the two-dimensional simulation model provides a better opportunity for the corporate value estimation.

  7. 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' ...

  8. 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)

  9. 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...

  10. 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.

  11. 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.

  12. 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.

  13. Methodology of functional and cost approach to improvement of a control system of corporation in modern conditions

    Directory of Open Access Journals (Sweden)

    Zlygostev A.N.

    2017-09-01

    Full Text Available according to the author, the corporate structure of economic entities is objective need today owing to the fact that the created conditions of acceleration of economic development of the country often demand association of several legal entities and individuals conducting an entrepreneurial activity to achieve the required result. At the same time, the corporation is not independent legal form and its activity is not regulated by the Civil Code of the Russian Federation. In this regard, there is a set of various interrelations and the relations of economic entities which are based on a basis of self-government and membership of participants of corporation on long-term contractual and contract conditions. This, in turn, predetermines the search of new, most effective forms and methods of formation and development of control systems of corporations including increases in level of their personnel potential.

  14. 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.

  15. Corporate plan 1997/98 to 2001/02

    International Nuclear Information System (INIS)

    1997-01-01

    The National Radiological Protection Board is a public authority established by the Radiological Protection Act 1970 with functions concerning the protection of people from radiation hazards. Members of the Board are appointed by the Health Ministers. Officers and employees of the Board are responsible to it for executing the functions. The Board produces a Corporate Plan which is presented to the Department of Health, its sponsoring Department. This is the Corporate Plan for 1997/98 and the subsequent four years to 2001/02. It follows from discussions with Government Departments and other customers and reflects Ministerial priorities. It also takes into account the recommendations of the recent Cabinet Office publication on Objective Setting and Monitoring in Executive Non-Departmental Public Bodies prepared by the Efficiency Unit. And it reflects the outcome of the recent Prior Options Review of the Board. The main purposes of the Corporate Plan are to describe the broad programme of work for the planning period and the manner in which it is to be implemented, to identify the strategic and specific objectives, and to make the necessary financial forecasts. (author)

  16. C-corporation Hotels vs. Hotel-REITs: A Theoretical and Practical Comparison

    Directory of Open Access Journals (Sweden)

    Tarik Dogru

    2017-02-01

    Full Text Available What are the main differences between C-corporation hotels, such as Marriott, Hilton, and Choice, and Hotel-REITs like Diamond Rock, Felcor, and Host? What are the potential growth opportunities in these hotel structures? The author answers these questions by comparing the two corporate structures.

  17. 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 ...

  18. The role of governance in corporate social responsibility : lessons from Dutch finance

    NARCIS (Netherlands)

    de Graaf, Frank Jan; Stoelhorst, Jan Willem

    This article extends the corporate social performance (CSP) model by studying the role of governance structures and governance systems in shaping corporate social responsibility. The authors argue that a governance perspective offers a fruitful research strategy both to study empirically how firms

  19. The Concept Of A Sustainable Approach To Corporate Real Estate Management

    Directory of Open Access Journals (Sweden)

    Ziemba Ewa

    2015-12-01

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

  20. 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.

  1. Promoting nuclear energy through corporate media tools

    International Nuclear Information System (INIS)

    Moore, Alexander

    2002-01-01

    This presentation looks at the best way of communicating a specific message and how Urenco Ltd have achieved this by promoting the benefits of nuclear energy through current corporate media. The presentation is split in to two segments; firstly considering the basics of good communication and how communication tools can be used in a variety of ways to maximize the effectiveness of messages and ideas. Secondly, examples of how Urenco have used current corporate publications in order to present the benefits of nuclear energy to a wider audience. (author)

  2. European Corporate Law, 2nd edition

    DEFF Research Database (Denmark)

    Werlauff, Erik; Dorresteijn, Adriaan; Monteiro, Tiago Pereira

    As in the First Edition (1995) of this well-known book, the authors demonstrate that analysis and comparison of national corporate laws on a number of issues yield highly valuable general principles and observations, not least because business organisations, wherever located, tend to show...

  3. Corporate Support of Education: No Strings Attached

    Science.gov (United States)

    Cabot, Louis W.

    1978-01-01

    Nothing is better calculated to drive a wedge between the corporate community and our universities than efforts on the part of business to dictate to a community of scholars how it shall fulfill its mission. (Author)

  4. Specifics of corporate management in agribusiness in transitional conditions

    Directory of Open Access Journals (Sweden)

    Vignjević-Đorđević Nada

    2015-01-01

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

  5. 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...

  6. 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.

  7. 78 FR 51053 - Airworthiness Directives; Beechcraft Corporation and Hawker Beechcraft Corporation

    Science.gov (United States)

    2013-08-20

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

  8. 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

  9. Corporate Diversity Programs and Gender Inequality in the Oil and Gas Industry.

    Science.gov (United States)

    Williams, Christine L; Kilanski, Kristine; Muller, Chandra

    2014-11-01

    Since the 1980s, major U.S. corporations have embraced diversity as a management strategy to increase the number of women in top jobs. Diversity management programs include targeted recruitment, hiring, and promotions policies; mentoring programs; affinity groups; and diversity training. Few of these programs have proven effective in achieving gender diversity in the corporate world, despite their widespread popularity. To explore the reasons for this, the authors investigate the experiences of women scientists in the oil and gas industry who are targeted by these programs. In-depth interviews reveal possible reasons why these programs fail to achieve their intended goals. The authors find that these programs can paradoxically reinforce gender inequality and male dominance in the industry. The authors discuss alternative approaches for addressing gender inequality in work organizations and conclude with implications of their findings for corporate approaches to promoting diversity and for future research.

  10. 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...

  11. Integrating Corporate Social Responsability Programs into the Ethical Dimension of the Organization

    OpenAIRE

    Ibrian CARAMIDARU; Sabina IRIMIE

    2011-01-01

    The purpose of this paper is to indicate the need to integrate corporate social responsibility programs into the global ethical vision of organizations. Such an approach requires the definition of the corporation in relation to the moral values it assumes and the ways in which moral values occur within the organization. On this foundation, the authors examined the various implications that moral values have on the initiation and conduct of corporate social responsibility programs.

  12. Corporate Taxation and Corporate Governance

    DEFF Research Database (Denmark)

    Köthenbürger, Marko; Stimmelmayr, Michael

    2009-01-01

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

  13. Attitudes Toward Domestic Violence and Corporal Punishment Among Former Soviet Union Immigrants in Israel.

    Science.gov (United States)

    Enosh, Guy; Leshem, Elazar; Buchbinder, Eli

    2016-10-01

    The study regards attitudes of Russian immigrants in Israel toward wife abuse and corporal punishment. The sample consisted of 1,028 participants, based on a multistage cluster sampling. The study used a questionnaire related to immigration, acculturation, and attitudinal issues. The findings indicate a dual-causal model, in which corporal punishment attitudes contribute to wife abuse attitudes and vice versa. However, the effect of attitudes supporting corporal punishment was stronger than the effect of wife abuse attitudes, indicating that the attitudinal system as a precursor of violent behavior is already merging the two types of violence. © The Author(s) 2016.

  14. Corporate reputation: a review of literature

    Directory of Open Access Journals (Sweden)

    Patricia de Salles Vance

    2007-12-01

    Full Text Available The term corporate reputation has been mentioned in academic papers for some decades however since the 90's the debate about it has been intensified by authors of different areas of study. Therefore, there is a growing pressure around the definition of a construct and the way to measure an organization's corporate reputation. The purpose of this article is to present a literature review on corporate reputation in three different perspectives. At first, we intended to go through the literature, pointing out the different definitions presented on this theme. The second aspect refers to the identification of terms related to corporate reputation, such as corporate brand, corporate identity and corporate communication. Finally, broadening the possibilities of future empiric works, a review of the different proposals of measuring the corporate reputation of organizations is made.O tema reputação corporativa tem sido objeto de estudos acadêmicos há algumas décadas, porém, somente a partir da década de 90 intensificou-se esse interesse, manifestado por autores de diferentes áreas de estudo. A diversidade de abordagens pressiona o debate sobre a definição de um constructo e sobre a forma mais adequada de mensuração da reputação corporativa de uma organização. O propósito deste artigo é realizar uma revisão da literatura sobre a questão da reputação corporativa em três perspectivas distintas. Pretende-se, em primeiro lugar, percorrer a literatura sobre o assunto, apontando as diferentes definições apresentadas do tema. Em seguida, identificar os termos correlatos à reputação corporativa, como: marca corporativa, identidade corporativa e comunicação corporativa. E, finalmente, a fim de ampliar as possibilidades de trabalhos empíricos futuros, examinar criticamente as diferentes propostas de mensuração da reputação corporativa das organizações.

  15. 76 FR 23459 - Federal Agricultural Mortgage Corporation Governance and Federal Agricultural Mortgage...

    Science.gov (United States)

    2011-04-27

    ... with Farmer Mac's statutory authority to finance rural utility loans and to revise the treatment of... corporate bond default and recovery rates. DATES: Effective date: This regulation will be effective 30 days... solely on historical corporate bond default and recovery rates, and ``stressed GOA'' factors to refer...

  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. Corporate Social and Ecological Responsibility of Russian Coal Mining Companies

    Directory of Open Access Journals (Sweden)

    Ravochkin Nikita

    2017-01-01

    Full Text Available Based on the provisions of corporate social responsibility and taking into account the specifics of Russian mining enterprises, the authors attempt to understand theoretically the corporate social and environmental responsibility in this paper. The study shows that the essence of the principles of socially responsible behavior has ancient roots, while the consumer's attitude towards nature begins only in the era of modern times. The genesis, evolution and transformation of social responsibility in Western countries in the twentieth century are traced. The necessity of taking into account the national social and cultural specifics of the domestic economy is substantiated instead of blind copying of foreign management practices. The difference in the formation of corporate social responsibility (CSR abroad and in Russia is shown. The list of facts and factors contributing to the formation of CSR in Russian realities is given. With regard to the coal industry enterprises inconsistencies have been identified. Their overcoming will allow the enterprises formulating strategies for corporate social and environmental responsibility. The advantages of social and environmental responsibility in comparison with the legal one are presented. In conclusion, the authors summed up the theoretical interpretation of the object claimed in the introduction.

  18. Corporate Social and Ecological Responsibility of Russian Coal Mining Companies

    Science.gov (United States)

    Ravochkin, Nikita; Shchennikov, Vladimir; Syrov, Vasiliy

    2017-11-01

    Based on the provisions of corporate social responsibility and taking into account the specifics of Russian mining enterprises, the authors attempt to understand theoretically the corporate social and environmental responsibility in this paper. The study shows that the essence of the principles of socially responsible behavior has ancient roots, while the consumer's attitude towards nature begins only in the era of modern times. The genesis, evolution and transformation of social responsibility in Western countries in the twentieth century are traced. The necessity of taking into account the national social and cultural specifics of the domestic economy is substantiated instead of blind copying of foreign management practices. The difference in the formation of corporate social responsibility (CSR) abroad and in Russia is shown. The list of facts and factors contributing to the formation of CSR in Russian realities is given. With regard to the coal industry enterprises inconsistencies have been identified. Their overcoming will allow the enterprises formulating strategies for corporate social and environmental responsibility. The advantages of social and environmental responsibility in comparison with the legal one are presented. In conclusion, the authors summed up the theoretical interpretation of the object claimed in the introduction.

  19. 26 CFR 1.6062-1 - Signing of returns, statements, and other documents made by corporations.

    Science.gov (United States)

    2010-04-01

    ..., assistant treasurer, chief accounting officer, or any other officer duly authorized to sign such returns. It is not necessary that the corporate seal be affixed to the return. Spaces provided on return forms for affixing the corporate seal are for the convenience of corporations required by charter, or by law...

  20. Transnational Corporations in Education: Filling the Governance Gap through New Social Norms and Market Multilateralism?

    Science.gov (United States)

    Bhanji, Zahra

    2008-01-01

    This paper explores the rising presence of transnational corporations (TNCs) in education and their mobilisation of global corporate social discourses to legitimise their private authority in education. The rising presence of TNCs is explored in the paper in two parts. First, through a taxonomy of global corporate social engagement (GCSE)…

  1. FMA Roundtable on New Developments in European Corporate Governance

    DEFF Research Database (Denmark)

    Elson, Charles; Berglund, Tom; Rapp, Marc Steffen

    2017-01-01

    In this discussion that took place in Helsinki last June, three European financial economists and a leading authority on U.S. corporate governance consider the relative strengths and weaknesses of the world's two main corporate financing and governance systems: the Anglo-American market...... to address the question: can we expect one of these two systems to prevail over time, or will both systems continue to coexist, while seeking to adopt some of the most valuable aspects of the other? The consensus was that, in Germany as well as continental Europe, corporate financing and governance practices......-based system, with its dispersed share ownership, lots of takeovers, and an otherwise vigorous market for corporate control; and the relationship-based, or “main bank,” system associated with Japan, Germany, and continental Europe generally. The distinguishing features of the relationship-based system...

  2. 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...

  3. Emerging technologies and corporate culture at Microsoft: a methodological note.

    Science.gov (United States)

    Klein, David; Schmeling, James; Blanck, Peter

    2005-01-01

    This article explores factors important in the study and examination of corporate culture and change. The particular focus is on the technological methods used to conduct a study of accessible technology and corporate culture at Microsoft Corporation. Reasons for particular approaches are explained. Advantages and challenges of emerging technologies that store and retrieve information in the study of corporate culture are reviewed. 2005 John Wiley & Sons, Ltd.

  4. 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...

  5. 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.

  6. 76 FR 73608 - Reliability Technical Conference, North American Electric Reliability Corporation, Public Service...

    Science.gov (United States)

    2011-11-29

    ... or municipal authority play in forming your bulk power system reliability plans? b. Do you support..., North American Electric Reliability Corporation (NERC) Nick Akins, CEO of American Electric Power (AEP..., EL11-62-000] Reliability Technical Conference, North American Electric Reliability Corporation, Public...

  7. Corporate culture and the culture of the labor collective: the methodology of distinguishing

    Directory of Open Access Journals (Sweden)

    M. Y. Dmytrenko

    2014-07-01

    The author points out the content and characteristics of corporate culture and the culture of the staff. The culture of the staff in the Late Modern constellations as well as corporate culture has both similarities and differences. Their common features are due to the influence of mass culture, subculture of the information society, organizational culture. Their differences are primarily of historical and anthropological nature. Corporate culture is defined as the essence of material, spiritual and social values created by the employees of the companies in the course of their activities and which reflect the uniqueness and individuality of this company. The author grounds the statement about the importance of working out methodological criteria for their differentiation.

  8. 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".

  9. Corporate Social Responsibility and the Millennials

    Science.gov (United States)

    McGlone, Teresa; Spain, Judith Winters; McGlone, Vernon

    2011-01-01

    The incorporation of corporate social responsibility (CSR) into an organization's strategic plan may impact the company's ability to attract and keep members of the Millennial generation as employees. The authors examined the CSR attitudes of college students and the correlation of these attitudes with willingness to work for companies that…

  10. Drinking water quality of Sukkur municipal corporation

    International Nuclear Information System (INIS)

    Kandhar, I.A.; Ansari, A.K.

    2002-01-01

    SMC (Sukkur Municipal Corporation) supply the (filtered/settled) water for domestic purpose to the consumers, through intermittent water supply, from Phases I to IV. The water supply distribution network is underground and at most places pass parallel to sewerage lines. The grab sampling technique was followed for collecting representative samples. The official US-EPA and standard methods of water analysis have been used for drinking water quality analysis. DR/2000 spectrophotometer has been used for monitoring: Nitrates, Fluorides, Sulfates, Copper, Chromium, Iron and manganese. The trace metals Cr/sup 6/, Fe/sup 2+/ and other contaminants like; Turbidity and TSS (Total Suspended Solids) have been found higher than World Health Organization (WHO-1993) guideline values. (author)

  11. 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...

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

    Science.gov (United States)

    Agada, John

    1996-01-01

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

  13. Crisis communication as an important tool of corporate management

    OpenAIRE

    Francová, Martina

    2009-01-01

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

  14. 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

  15. THE MODERN CORPORATE APPROACH TO THE SOCIAL RESPONSIBILITY OF BUSINESS

    Directory of Open Access Journals (Sweden)

    V.N. Zadorozhnyj

    2007-12-01

    Full Text Available In item all over again goes in development, and realization of corporate social programs consider. On an example of expansion do not declare a condition of pensions of the working enterprises and participations in realization of the national project "Accessible and arranged well habitation" authors on real increase in display of examples of attention of business to social problems of workers. For service of worthy continuation of a life on pension separate corporations have created corporate systems of pension. And financial support of veterans in some cases became the validity. Corporate programs "Habitation" in addition to the national project provide the differentiated help to participants of this project – with worker of the enterprises in acceleration of improvement of their conditions of a life from business of structures.

  16. 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.

  17. Corporate Social and Ecological Responsibility of Russian Coal Mining Companies

    OpenAIRE

    Ravochkin Nikita; Shchennikov Vladimir; Syrov Vasiliy

    2017-01-01

    Based on the provisions of corporate social responsibility and taking into account the specifics of Russian mining enterprises, the authors attempt to understand theoretically the corporate social and environmental responsibility in this paper. The study shows that the essence of the principles of socially responsible behavior has ancient roots, while the consumer's attitude towards nature begins only in the era of modern times. The genesis, evolution and transformation of social responsibili...

  18. The phenomenon of sustainable development and financial and economic stabilization of transna-tional corporations

    Directory of Open Access Journals (Sweden)

    Larissa Rudenko

    2007-02-01

    Full Text Available In this paper, the author proves the urgency and importance of studying transnational corporations when global markets are shaped by a new quality of competition and regulation. The author frames the concept of an effective business model of development of transnational corporations that makes it possible to optimize the constantly growing cash flows in their dynamically evolutive structures. She confirms the hypothesis of the twenty-first century changes in the motivational reasons of transnational accumulation of capital with the consequences geared to modern priorities of development (economic democratization, socialization, and ecologization. She shows that when, apart from the traditional approach (predominantly marketing-based, the financial approach is applied, which takes into account the cyclical nature of the process of capital turnover, the architecture of the business models in their key components are substantially adjusted: the internal potential of self-development must include a system of resources provision, efficient capital management and forms of business organization, while allowance for the changes in the external environment requires constant upgrading of the business model with modifications, scenarios which illustrate graphically the methods proposed by the author from the prognostic view.

  19. Corporal Punishment in American Public Schools and the Rights of the Child.

    Science.gov (United States)

    Roy, Lynn

    2001-01-01

    After reviewing the history of corporal punishment in schools, author discusses "Ingraham v. Wright," wherein the U.S. Supreme Court found that the use of corporal punishment in schools was not unconstitutional. Calls for the federal courts to ensure that a student's 14th Amendment liberty interest is protected when subjected to…

  20. 19 CFR 113.37 - Corporate sureties.

    Science.gov (United States)

    2010-04-01

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

  1. Corporate plan 1996/97 to 2000/01

    International Nuclear Information System (INIS)

    1996-01-01

    The main purpose of this corporate plan is to describe the broad programme of work for the planning period and the manner in which it is to be implemented, to identify the strategic and specific objectives and to make the necessary financial forecasts. (author)

  2. 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...

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

    OpenAIRE

    Spear, Sara; Roper, Stuart

    2013-01-01

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

  4. 77 FR 76028 - Access to Confidential Business Information by Science Applications International Corporation and...

    Science.gov (United States)

    2012-12-26

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

  5. Methodology of Economic Assessment of Corporate Finance Management Effectiveness

    OpenAIRE

    Juscu Nicolae Cristian

    2011-01-01

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

  6. 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...

  7. A look at corporal punishment and some implications of its use.

    Science.gov (United States)

    Wilson, F C

    1982-01-01

    The author notes several legal, social, philosophical and educational attitudes common to Canada and the United States which have, for centuries, characterized the uses of corporal punishment with children. Specifically, corporal punishment is viewed as a technique for developing discipline within the school system. Inconsistencies in both Canada and the U.S. are noted regarding court decisions and their application in the classroom. Recent revisions to The Ontario Child Welfare Act are discussed in light of its implications for parents and teachers who physically punish their children or students. Research findings related to corporal punishment and their implications for schools are cited. Negative side-effects of administering punishment are also described. The evidence suggests that corporal punishment besides being an ineffective learning technique, is not the uncomplicated, quick solution many may think it. The author concludes by proposing that because of their important role in the lives of developing children and considering the resources devoted to teacher training, teachers should be held as legally accountable for their use of corporal punishment with children as parents are. As well, he indicates the need for (1) increased teacher training in the areas of child management, classroom management and interactional processes; (2) greater opportunity to devise creative problem-solving strategies; and (3) a re-ordering of priorities at universities, colleges and faculties of education which would benefit not only teachers, but ultimately their students.

  8. 31 CFR 321.7 - Authorized cash payments.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Authorized cash payments. 321.7 Section 321.7 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL... registration on the front of the security, or by a person authorized or empowered to act for a corporate legal...

  9. A FPGA-based identity authority method in quantum key distribution system

    International Nuclear Information System (INIS)

    Cui Ke; Luo Chunli; Zhang Hongfei; Lin Shengzhao; Jin Ge; Wang Jian

    2012-01-01

    In this article, an identity authority method realized in hardware is developed which is used in quantum key distribution (QKD) systems. This method is based on LFSR-Teoplitz hashing matrix. Its benefits relay on its easy implementation in hardware and high secure coefficient. It can gain very high security by means of splitting part of the final key generated from QKD systems as the seed where it is required in the identity authority method. We propose an specific flow of the identity authority method according to the problems and features of the hardware. The proposed method can satisfy many kinds of QKD systems. (authors)

  10. Demonstration of retrieval methods for Westinghouse Hanford Corporation October 20, 1995

    International Nuclear Information System (INIS)

    1996-10-01

    Westinghouse Hanford Corporation has been pursuing strategies to break up and retrieve the radioactive waste material in single shell storage tanks at the Hanford Nuclear Reservation, by working with non-radioactive ''saltcake'' and sludge material that simulate the actual waste. It has been suggested that the use of higher volumes of water than used in the past (10 gpm nozzles at 10,000 psi) might be successful in breaking down the hard waste simulants. Additionally, the application of these higher volumes of water might successfully be applied through commercially available tooling using methods similar to those used in the deslagging of large utility boilers. NMW Industrial Services, Inc., has proposed a trial consisting of three approaches each to dislodging both the solid (saltcake) simulant and the sludge simulant

  11. Demonstration of retrieval methods for Westinghouse Hanford Corporation October 20, 1995

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-10-01

    Westinghouse Hanford Corporation has been pursuing strategies to break up and retrieve the radioactive waste material in single shell storage tanks at the Hanford Nuclear Reservation, by working with non-radioactive ``saltcake`` and sludge material that simulate the actual waste. It has been suggested that the use of higher volumes of water than used in the past (10 gpm nozzles at 10,000 psi) might be successful in breaking down the hard waste simulants. Additionally, the application of these higher volumes of water might successfully be applied through commercially available tooling using methods similar to those used in the deslagging of large utility boilers. NMW Industrial Services, Inc., has proposed a trial consisting of three approaches each to dislodging both the solid (saltcake) simulant and the sludge simulant.

  12. Business Ethics and Corporate Sustainability

    OpenAIRE

    A. Tencati; F. Perrini

    2011-01-01

    This authoritative book includes cutting-edge insights from leading European and North American scholars who reflect upon business ethics’ foundations, firms, markets and stakeholders in order to design more sustainable patterns of development for business and society. Together, the contributing authors advance critical, innovative and imaginative perspectives to rethink the mainstream models and address the sustainability challenge. Business Ethics and Corporate Sustainability will provi...

  13. Restructuring of the corporate sector of national economy: content and mechanism of realization

    Directory of Open Access Journals (Sweden)

    S. I. Gusakov

    2016-08-01

    It has been suggested to distinguish three directions of the restructuring: inner corporate restructuring; restructuring of relations; economics conditions restructuring. Inner corporate restructuring includes property forms changes, entity structure changes, capital structure changes, form of incorporation changes, management bodies changes, management changes, staff politics changes, reorganization, liquidation, privatization, corporatization. Restructuring of relations includes sales market changes, conversion of enterprises, diversification, contractor’s changes, property assignation, lease, concession, franchising, debt’s restructuring, changes of credit politics, technical supplement, using alternative power sources, standardization etc. Economics conditions restructuring includes regulation and legislation changes, tax regulation changes, currency market changes, changes in credit policies, changers in stock market. Accordingly, every restructuring direction includes many mechanisms of its possible fulfillment. The author has distinguished twenty six mechanisms all the restructuring and they are presented in the table form.The corporate management models’ use in correlation to corporate restructuring models has been described in the article. The author has come to the conclusion that pragmatic model of the corporate restructuring is more preferable in comparison with world recognized valuable model because of the peculiarities of the post-social economy in Ukraine.

  14. Corporal Punishment and Alternatives in the Schools: An Overview of Theoretical and Practical Issues.

    Science.gov (United States)

    Hyman, Irwin A.; And Others

    1978-01-01

    Many alternatives to the use of corporal punishment in the schools exist. Because the mass of survey data collected contraindicates the use of corporal punishment, the burden of proof of its effectiveness should be assumed by those who favor its use. (Author/WI)

  15. Thermoelectron corporation: From space power to Fortune 500

    Science.gov (United States)

    Scoville, A. Nancy; Masters, Richard

    1995-01-01

    ThermoElectron Corporation was founded in 1957 to commercialize thermionic energy conversion technologies. Today the company is a Fortune 500 company with 1993 revenues of 1.2 billion. In this paper the methods ThermoElectron used to achieve this result will be discussed with emphasis on the corporate philosophy.

  16. The development of Corporate social responsibility in Lithuanian food industry

    OpenAIRE

    Navickas, Valentinas; Kontautienė, Rima

    2014-01-01

    The authors of the article analyze the development of corporate social responsibility in Lithuanian food industry. By emphasize the importance of food industry as one of the largest manufacturing group in Lithuania and its strong impact and high dependence on the economy, the environment and on society, implementation of principles and practice of corporate social responsibility is of high relevance for this sector. The paper deals with the main indicators of Lithuanian food industry in...

  17. Corporate culture: the missing piece of the healthcare puzzle.

    Science.gov (United States)

    Waldman, J Deane; Smith, Howard L; Hood, Jacqueline N

    2003-01-01

    The U.S. healthcare system requires radical, not incremental, change. Management issues in healthcare delivery are fundamentally different from those in the business world. Systems thinking forces a focus on corporate culture, about which there is little hard data. The use of cost/benefit analysis suffers from the lack of any accepted measure of long-term "benefit." The authors make four observations: (1) corporate culture is both part of the cause and part of the cure for healthcare; (2) long-term financial and functional measures are necessary to make evidence-based decisions; (3) valid, nationwide data must be developed regarding the corporate culture of medicine; and (4) direct (unmodified) application of management theory or practices will not achieve sustainable improvements.

  18. The end of corporate imperialism.

    Science.gov (United States)

    Prahalad, C K; Lieberthal, Kenneth

    2003-08-01

    As they search for growth, multinational corporations will have no choice but to compete in the big emerging markets of China, India, Indonesia, and Brazil. But while it is still common to question how such corporations will change life in those markets, Western executives would be smart to turn the question around and ask how multinationals themselves will be transformed by these markets. To be successful, MNCs will have to rethink every element of their business models, the authors assert in this seminal HBR article from 1998. During the first wave of market entry in the 1980s, multinationals operated with what might be termed an imperialist mind-set, assuming that the emerging markets would merely be new markets for their old products. But this mind-set limited their success: What is truly big and emerging in countries like China and India is a new consumer base comprising hundreds of millions of people. To tap into this huge opportunity, MNCs need to ask themselves five basic questions: Who is in the emerging middle class in these countries? How do the distribution networks operate? What mix of local and global leadership do you need to foster business opportunities? Should you adopt a consistent strategy for all of your business units within one country? Should you take on local partners? The transformation that multinational corporations must undergo is not cosmetic--simply developing greater sensitivity to local cultures will not do the trick, the authors say. To compete in the big emerging markets, multinationals must reconfigure their resources, rethink their cost structures, redesign their product development processes, and challenge their assumptions about who their top-level managers should be.

  19. 77 FR 15145 - Ares Capital Corporation et al.;

    Science.gov (United States)

    2012-03-14

    ... Capital Corporation (the ``Company''), Ares Capital Management LLC (``ACM'') and Ivy Hill Asset Management...''). The Board has delegated daily management and investment authority to ACM pursuant to an investment advisory and management agreement between ACM and the [[Page 15146

  20. Corporate Financial Reporting in Austria : An Overview

    OpenAIRE

    Lindner, Bernhard

    2014-01-01

    The purpose of this report on corporate financial reporting in Austria is to describe the key features of Austria’s corporate financial reporting environment as well as its practical application in regard to small and medium enterprises (SMEs’) financial reporting practices in Austria. This report builds on the World Bank accounting and auditing reports on standards and codes (ROSC) method...

  1. 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

  2. Moving beyond the Name: Defining Corporate Entities to Support Provenance-Based Access

    Science.gov (United States)

    Light, Michelle

    2007-01-01

    The second edition of the "International Standard Archival Authority Records for Corporate Bodies, Persons, and Families (ISAAR(CPF)2)" focuses on describing entities as they exist in reality, rather than on establishing authorized terms. This change allows authority records to include multiple authorized terms representing an entity as it changed…

  3. 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...

  4. 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

  5. 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...

  6. Corporate sustainability: environmental, social, economic and corporate performance

    Directory of Open Access Journals (Sweden)

    Alena Kocmanová

    2011-01-01

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

  7. Corporal punishment: mother's disciplinary behavior and child's psychological profile in Alexandria, Egypt.

    Science.gov (United States)

    Abolfotouh, Mostafa A; El-Bourgy, Mohamed D; Seif El Din, Amira G; Mehanna, Azza A

    2009-01-01

    Although all professionals oppose abusive physical punishment, nonabusive physical punishment is still controversial. The aim of the present study was (i) to determine parents' behavior regarding the discipline of their children using corporal punishment or other alternative disciplinary methods, (ii) to identify the different associated factors for corporal punishment, and (iii) to determine the association between exposure of the child to corporal punishment and his or her psychosocial well-being. A representative sample of 400 fifth-grade primary school children and their mothers were subjected to a cross-sectional survey. Mothers were subjected to a questionnaire to assess their behavior on corporal punishment and other disciplinary methods. The children were subjected to Coopersmith Self-Esteem Inventory to assess their self-esteem, and a questionnaire to assess their relationship with others. About three-quarter of children (76.3%) were corporally punished, and about half of them (46.2%) were punished on sites other than the extremities or buttocks. In 59.3% of them the frequency of the punishment ranged from once or twice/week to more than once/day, and it left marks in about 20%. Other disciplinary methods used by mothers were yelling/insulting (43.5%), taking away a toy or privilege (39.3%), discussing/explaining (9.5%), and time out (2.8%). The significant predictors of mothers' use of corporal punishment were male gender of the child (p corporal punishment of children and their self-esteem was not statistically significant; however, corporally punished children scored lower on their relationship with others than noncorporally punished ones (Z= 2.60, p Corporal punishment is a widespread disciplinary method in Alexandria. The use of corporal punishment could have adverse effects on the child especially on his or her relationship with others. Planning an awareness-raising educational program for current and expectant parents is recommended, to promote

  8. 75 FR 20518 - Special Conditions: Cirrus Design Corporation Model SF50 Airplane; Full Authority Digital Engine...

    Science.gov (United States)

    2010-04-20

    ... issuance. Comments Invited Interested persons are invited to submit such written data, views, or arguments... On September 9, 2008, Cirrus Design Corporation applied for a type certificate for their new model... the digital engine control must provide an equivalent reliability to mechanical engine controls. Type...

  9. The Role of Corporate Foresight in Promoting Sustainability

    DEFF Research Database (Denmark)

    Rohrbeck, René; Kallehave, Pernille

    2012-01-01

    In this article we want to give our answer to the question about if and how corporate foresight can increase the likelihood that we move toward sustainability – both on a company and a societal level. We propose a framework that links barriers to sustainability with corporate foresight methods th...

  10. 76 FR 37111 - Access to Confidential Business Information by Computer Sciences Corporation and Its Identified...

    Science.gov (United States)

    2011-06-24

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

  11. Corporate Evaluation in Banks - Development of a New Evaluation Model with the Special Focus on the Separation of the Value of Maturity Transformation

    OpenAIRE

    Svend Reuse

    2011-01-01

    Banks have to be handled differently in the theory of corporate evaluation. After a critical discussion of existing approaches of corporate evaluation, the following results can be stated: As banks generate value by an efficient liability side, gross methods do not lead to reliable results concerning a bank’s value. Further, the effects of maturity transformation have to be separated as they do not increase the value of banks. The model developed by the author takes these aspects into consid...

  12. 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....

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

    DEFF Research Database (Denmark)

    Ulhøi, John Parm; Welford, Richard

    2000-01-01

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

  14. 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....

  15. EMPLOYEES’ RIGHTS IN THE CORPORATE GOVERNANCE CONTEXT

    Directory of Open Access Journals (Sweden)

    Andrei Emil Moise

    2014-11-01

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

  16. SEGMENT OF FINANCIAL CORPORATIONS AS AN OBJECT OF FINANCIAL AND STATISTICAL ANALYSIS

    OpenAIRE

    Marat F. Mazitov

    2013-01-01

    The article is devoted to the study specific features of the formation and change of economic assets of financial corporations as an object of management and financial analysis. He author identifies the features and gives the classification of institutional units belonging to the sector of financial corporations from the viewpoint of assessment and financial analysis of the flows, reflecting change of their assets.

  17. Does R&D investment under corporate social responsibility increase firm performance?

    OpenAIRE

    Yu-Chun Lin

    2017-01-01

    Research and development (R&D) investment affects firms’ growth and reflects their investment energy. However, it is recorded as an expense in financial statements, according to generally accepted accounting principles (e.g., International Financial Statements Standards). This study examines whether firms’ R&D investment has a positive effect on their performance, when they engage in corporate social responsibility. The author focuses on firms that have earned corporate social responsibility ...

  18. Positive Leadership and Corporate Entrepreneurship: Theoretical Considerations and Research Propositions

    Directory of Open Access Journals (Sweden)

    Przemysław Zbierowski

    2016-09-01

    Full Text Available Objective: The objective of the paper is to describe the approaches to positive leadership and propose research directions on its impact on corporate entrepreneurship. There is much debate within positive leadership domain and the question arises if positive style of leadership supports the entrepreneurship within corporations conceptualised as entrepreneurial orientation. Research Design & Methods: The main method employed in the paper is critical literature review. Based on that, some research propositions are formulated. Findings: Four research propositions concern the possible impact of positive leadership on corporate entrepreneurship. It is proposed that authentic leadership, fundamental state of leadership, psychological capital and positive deviance all positively influence corporate entrepreneurship. Implications & Recommendations: The main implications of the paper concern future research in corporate entrepreneurship domain. Moreover, the indirect impact is expected on managerial practice in future research results concerning supporting corporate entrepreneurship by enhancing positive leadership behaviours. Contribution & Value Added: The paper opens new line of research on the cross-roads of positive organizational scholarship research and entrepreneurship theory. The main contribution of the paper is to draw attention to the models of leadership that might be critical for entrepreneurship inside organisations.

  19. The Objectives of Competitive Intelligence as a Part of Corporative Development Strategy

    Directory of Open Access Journals (Sweden)

    František Bartes

    2014-01-01

    Full Text Available This paper deals with the issue of the management cycle of Competitive Intelligence. The author describes the process of Competitive Intelligence in Czech corporate management. He concludes that in most cases, the Competitive Intelligence operations are directed by the top management, and the attention of Competitive Intelligence is being paid to Key Intelligence Topics (KIT. The Competitive Intelligence is then focused on the output of strategic analyses, complemented in some cases with a summary (synthesis of acquired intelligence plus some signal intelligence (SIGINT. The results of the Competitive Intelligence produced in such a way are actually the outputs mostly applicable in operational management and mostly unsuitable for strategic management. However, top managers abroad almost invariably need the data relevant to the future situation since their decisions are of strategic nature. The following section of the paper is devoted to the conceptual solution of Competitive Intelligence, i.e. the Competitive Intelligence objectives linked with the development strategy of the corporation. Here the author arrives at three basic development strategies: a. the corporation desires status quo, i.e. to keep its market position as it is, b. the corporation is out to expand, and c. the corporation intends not only to keep its existing and dominant market position but strives for its long-term dominance to last.

  20. 75 FR 61747 - Union Leader Corporation; Supplemental Notice That Initial Market-Based Rate Filing Includes...

    Science.gov (United States)

    2010-10-06

    ... of Union Leader Corporation's application for market-based rate authority, with an accompanying rate... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. ER10-2780-000] Union Leader Corporation; Supplemental Notice That Initial Market-Based Rate Filing Includes Request for Blanket Section...

  1. Corporate Language Policies

    DEFF Research Database (Denmark)

    Sanden, Guro Refsum

    This paper offers a review of literature dealing with language policies in general and corporate language policies in particular. Based on a discussion of various definitions of these concepts within two research traditions, i.e. sociolinguistics and international management, a three......-level definition of corporate language policies is presented, emphasising that a corporate language policy is a context-specific policy about language use. The three-level definition is based on the argument that in order to acquire a complete understanding of what corporate language policies involve, one needs...... to consider three progressive questions; 1) what is a policy? 2) what is a language policy?, and ultimately, 3) what is a corporate language policy?...

  2. Corporate Language Policies

    DEFF Research Database (Denmark)

    Sanden, Guro Refsum

    2015-01-01

    This paper offers a review of literature dealing with language policies in general and corporate language policies in particular. Based on a discussion of various definitions of these concepts within two research traditions, i.e. sociolinguistics and international management, a three......-level definition of corporate language policies is presented, emphasising that a corporate language policy is a context-specific policy about language use. The three-level definition is based on the argument that in order to acquire a complete understanding of what corporate language policies involve, one needs...... to consider three progressive questions; 1) what is a policy? 2) what is a language policy?, and ultimately, 3) what is a corporate language policy?...

  3. 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.

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

    DEFF Research Database (Denmark)

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

    2015-01-01

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

  5. 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.

  6. An Analysis of the Global Code of Ethics for Tourism in the Context of Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Buzar Stipe

    2015-12-01

    Full Text Available The author analyzes the Global Code of Ethics for Tourism in the context of corporate social responsibility and the need for discussing this topic in ethical codes within the business and tourism sector. The text first offers an overview of the fundamental ethical concepts in business ethics and corporate social responsibility and briefly conceptualizes the relationship between these two fields. At the end, the author analyzes the content of the Global Code of Ethics for Tourism with emphasis on the elements pertaining to corporate social responsibility, after which he offers a critical opinion about the contribution of the aforemntioned code.

  7. From corporate governance to hospital governance. Authority, transparency and accountability of Belgian non-profit hospitals' board and management.

    Science.gov (United States)

    Eeckloo, Kristof; Van Herck, Gustaaf; Van Hulle, Cynthia; Vleugels, Arthur

    2004-04-01

    As a result of multiple developments in health care and health care policy, hospital administrators, policy makers and researchers are increasingly challenged to reflect on the meaning of good hospital governance and how they can implement it in the hospital organisations. The question arises whether and to what extent governance models that have been developed within the corporate world can be valuable for these reflections. Due to the unique societal position of hospitals--which involves a large diversity of stakeholders--the claim for autonomy of various highly professional groups and the lack of clear business objectives, principles of corporate governance cannot be translated into the hospital sector without specific adjustments. However, irrespective of these contextual differences, corporate governance can provide for a comprehensive 'frame of reference', to which the hospital sector will have to give its own interpretation. A multidisciplinary research unit of the university of Leuven has taken the initiative to develop a governance model for Belgian hospitals. As part of the preliminary research work a survey has been performed among 82 hospitals of the Flemish Community on their governance structure, the composition of the governance entities, the partition of competencies and the relationship between management and medical staff.

  8. 78 FR 33809 - Notification of Proposed Production Activity; Roper Corporation; Subzone 26G (Kitchen Ranges...

    Science.gov (United States)

    2013-06-05

    ... choose the duty rates during customs entry procedures that apply to gas and electric kitchen ranges (duty... Activity; Roper Corporation; Subzone 26G (Kitchen Ranges); Lafayette, Georgia Roper Corporation (Roper... currently has authority to produce various types of kitchen ranges using certain imported components. The...

  9. THE CORPORATE GOVERNANCE IMPACT ON BANKING PERFORMANCE INCREASE

    Directory of Open Access Journals (Sweden)

    Mariana G. BUNEA

    2013-12-01

    Full Text Available The Gradual collapse of financial markets in the European Union since the fall of 2008 and economic crises at the credits portfolio level that followed, were generated by the several factors, often interdependent, both macroeconomic and microeconomic level, finally leading to the accumulation of excessive risk in the financial system. This excessive risk was partially caused by the deficiencies in Corporate Governance of the Financial Institutions and the especially banks deficiencies. Even if we can’t put down to the Corporate Governance crisis started, yet nonexistent or inadequacy of effective control mechanisms have determined to the excessive risk-taking by most credit institutions. This article aims to evaluate the application of Corporate Governance principles of the significant players within the Romanian banking system. The research methodology was based essentially on the technique of using the questionnaire, on Corporate Governance documents remarks published on the banks analyzed websites and on the using scoring methods in evaluating the application of Corporate Governance principles.

  10. New Brunswick Power Nuclear Corporation update 2005

    International Nuclear Information System (INIS)

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

    2005-01-01

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

  11. 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.

  12. 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)

  13. 78 FR 26771 - Mesa Wind Power Corporation; Supplemental Notice That Initial Market-Based Rate Filing Includes...

    Science.gov (United States)

    2013-05-08

    ... Wind Power Corporation's application for market-based rate authority, with an accompanying rate... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. ER13-1346-000] Mesa Wind Power Corporation; Supplemental Notice That Initial Market-Based Rate Filing Includes Request for...

  14. Transnational corporations and health: a research agenda.

    Science.gov (United States)

    Baum, Frances Elaine; Margaret Anaf, Julia

    2015-01-01

    Transnational corporations (TNCs) are part of an economic system of global capitalism that operates under a neoliberal regime underpinned by strong support from international organisations such as the World Trade Organization, World Bank, and most nation states. Although TNCs have grown in power and influence and have had a significant impact on population health over the past three decades, public health has not developed an integrated research agenda to study them. This article outlines the shape of such an agenda and argues that it is vital that research into the public health impact of TNCs be pursued and funded as a matter of priority. The four areas of the agenda are: assessing the health and equity impacts of TNCs; evaluating the effectiveness of government regulation to mitigate health and equity impacts of TNCs; studying the work of activist groups and networks that highlight adverse impacts of TNCs; and considering how regulation of capitalism could better promote a healthier and more equitable corporate sector. © The Author(s) 2015 Reprints and permissions:]br]sagepub.co.uk/journalsPermissions.nav.

  15. 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....

  16. 76 FR 1473 - Self-Regulatory Organizations; The Boston Stock Clearing Corporation; Notice of Filing and...

    Science.gov (United States)

    2011-01-10

    ...) Change the name of BSECC; (ii) decrease the authorized share capital of BSECC; (iii) remove a stockholder...; (ii) changing its name to ``NASDAQ Clearing Corporation;'' (iii) restating its Articles to consolidate... proposed rule change, the purpose of those changes was to make various corporate and administrative...

  17. Tax Loss Utilization and Corporate Groups: A Policy Conundrum

    Directory of Open Access Journals (Sweden)

    Stephen R. Richardson

    2013-01-01

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

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

    OpenAIRE

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

    2015-01-01

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

  19. Corporal Punishment and Youth Externalizing Behavior in Santiago, Chile

    Science.gov (United States)

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

    2012-01-01

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

  20. Evaluation of foreign currency payment ability of China Nuclear Power Engineering Corporate

    International Nuclear Information System (INIS)

    Jiang Zhiqiong; Lu Gang; Zhang Qibo; Wen Suiru; Wu Weiwei

    2009-01-01

    Through this paper, after making a detailed research into the current foreign currency policy of China and the experience of China Nuclear Power Engineering Corporate(CNPEC) during LA2 project, the author evaluates the current ability of foreign currency settlement ability and defines the applicable process in CNPEC, in order to meet the future needs of CNPEC to make foreign currency payment for the multiple nuclear power projects. To ensure the foreign payment can be settled successfully, CNPEC should pay more attention to the import duty, foreign currency loan, clearing method, remittance after verification, as well as the financial risk management of foreign currency loan. On the premise that CNPEC can also get entitlement of import duty and value added tax preference, the author makes the point about how to enhance the capacity of foreign currency payment of CNPEC. (authors)

  1. Development of Public Market of Corporate Bonds in Poland

    Directory of Open Access Journals (Sweden)

    Piotr Prewysz-Kwinto

    2014-12-01

    Full Text Available By the end of 2010, corporate bonds had not been very popular in Poland. Most of the issues were not public, which limited their volume and value, and mainly resulted from the lack of a proper public market for trading. The situation changed in September 2009 when the Warsaw Stock Exchange launched the bond market Catalyst that is a public market for trading in debt instruments. The aim of this work is to analyse corporate bonds available on Catalyst to prove that this market has become a significant place for raising capital by companies and has influenced popularity of bonds as a source of financing business activity. The primary methods used during the preparation of this work included: analysis of legal acts and papers on the Catalyst market. The author also conducted an analysis of statistical data on, for example, number of issuers as well as the volume and value of issues over the whole period of Catalyst operations, i.e. from September 2009 until the end of the first half of 2014.The analysis allowed achieving the aim and confirmed that launching the Catalyst market encouraged companies to raise funding through issues of bonds.

  2. THEORETICAL AND PRACTICAL APPROACHES REGARDING THE ADOPTION OF CORPORATE GOVERNANCE CODES

    Directory of Open Access Journals (Sweden)

    Sorin Nicolae Borlea

    2013-09-01

    Full Text Available In the European Union, the concept of corporate governance began to emerge more clearly after 1997, when most countries have however, voluntarily adopted corporate governance codes. The impulse of adopting these codes consists in the financial scandals related to the failure of the British companies listed on the stock exchange. Numerous scandals involving big companies such as Enron, WorldCom, Parmalat, Xerox, Merrill Lynch, Andersen and so on, conduct to a lack of investors’ confidence. These crises that have started to alarm governments, supervisory authorities, companies, investors and even the general public because of the fragility of the corporate governance’s system, highlight the need to rethink its structures. The process of adapting the corporate governance provisions in order to ensure transparency, responsibility and fair treatment of shareholders has resulted in the development of Corporate Governance Principles by the Organization for Economic Cooperation and Development (OECD. In order to asses these principles, it has started to identify the common elements of codes, one the most effective practice models of governance. Once the benefits of corporate governance practices have been understood and assimilated by the developed country, the developing countries (also Romania have begun to adopt "the best practices" in corporate governance, especially because this need is acutely felt in the changes required by the transition to a market economy. Our article describes the origins of the corporate governance, the concept and evolution of the corporate governance code at an international level, European level and also at a Romanian level.

  3. 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....

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

    OpenAIRE

    Kazaka, Olga

    2014-01-01

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

  5. Corporate Foresight and Performance: Evidence from a Large Empirical Study

    DEFF Research Database (Denmark)

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

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

  6. Utilities' nuclear fuel economic evaluation methods

    International Nuclear Information System (INIS)

    Sonz, L.A.

    1987-01-01

    This paper presents the typical perceptions, methods, considerations, and procedures used by an operating electric utility in the economic evaluation of nuclear fuel preparation and utilization scenarios. The means given are probably not an exclusive review of those available, but are the author's recollection of systems employed to select and recommend preferable courses of action. Economic evaluation of proposed nuclear fuel scenarios is an important, but not exclusive, means of deciding on corporate action. If the economic evaluation is performed and coordinated with the other corporate considerations, such as technical and operational ability, electrical system operations management, tax effects, capital management, rates impact, etc., then the resultant recommendation may be employed to the benefit of the customers and, consequently, to the corporation

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

    OpenAIRE

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

    2014-01-01

    This study examines the effects of culture, gender, and function on orientation toward corporate social responsibility (CSR) among 416 employees of an international financial service organization. The main objective of the study is to investigate the variation of corporate social responsibility orientation (CSRO) across national cultures. The authors draw on a theory of cultural value orientations to identify three culturally distinct transnational clusters: West Europe, the English speaking ...

  8. Achieving Integrated Performance Management with the Corporate University

    Science.gov (United States)

    Dealtry, Richard

    2005-01-01

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

  9. Corporate competitiveness and sustainability risks

    Directory of Open Access Journals (Sweden)

    Udo Braendle

    2017-12-01

    Full Text Available This paper aims at providing a theoretical analysis of the existing research on corporate competition and sustainability risks that occur when companies aspire to reach maximum competitive advantages and gain competitive benefits compared to their rivals. Competitiveness has been described as a multidimensional, theoretical and relative concept linked with the market mechanism. The concept of competitiveness may refer to different levels of aggregation: national, regional, industrial and individual companies. This paper contributes to the theoretical research on corporate competitiveness by the analysis of old and new definitions of this category. It also notes that the sustainability risks connected to competition can be divided into several groups where the authors highlight environmental, legal, financial risks, behaviour risks and state-related risks as the most crucial ones. For companies to be fit for the competitive challenge, the paper identifies main characteristics of such risks and gives policy guidance for their avoidance

  10. Global business management for sustainability and competitiveness: The role of corporate branding, corporate identity and corporate reputation

    OpenAIRE

    Gupta, Suraksha; Melewar, T.C.; Czinkota, Michael C.

    2013-01-01

    This special issue of the Journal of World Business is devoted to the role of intangibles of a firm in building sustainable business for success in competitive markets. The research articles included in this issue have contributed to the on-going academic knowledge about the ability of marketing and management practices to drive business sustainability. This special issue on business sustainabili- ty focuses on the role of corporate branding, corporate identity and corporate reputation.

  11. Corporate Social Responsibility and Corporate Social Innovation: A Conceptual Understanding

    Directory of Open Access Journals (Sweden)

    Jali Muhamad Nizam

    2017-01-01

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

  12. HIGHLY EFFECTIVE CORPORATE CULTURE AS AN INSTRUMENT OF TALENTS’ ATTRACTING AND RETAINING

    Directory of Open Access Journals (Sweden)

    Andrii Karpenko

    2017-09-01

    Full Text Available The purpose of this article is to highlight such concepts as high corporate, description of the motivational complex for building a highly effective culture, consideration of international practice in building a highly effective corporate culture, and report on the changes in corporate culture in the Ukrainian IT company. Methodology. The general scientific methods of cognition of economic phenomena and processes in their continuous development and interrelation are used in the work: logical analysis, methods of scientific abstraction, induction, deduction, optimization, grouping. Results. The main research in the field of motivating employees and building a corporate culture is systematized, the analysis of these exercises and methods is carried out, and the data received by scientists are practically confirmed. Practical implications. Practical application of obtained results is possible both on the scale of Ukraine and around the world. Building a highly effective corporate culture on the basis of a motivational complex (game, goal, self-realization, psychological and economic pressures and inertia is extremely effective and fairly simple to apply. Value/originality. The results for the main five elements of the motive complex allow companies to test employees, involve them in the formation and development of a highly effective corporate culture.

  13. INTEGRATED CORPORATE STRATEGY MODEL

    Directory of Open Access Journals (Sweden)

    CATALINA SORIANA SITNIKOV

    2014-02-01

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

  14. 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...

  15. 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...

  16. 75 FR 44224 - Grant of Authority for Subzone Status; Yankee Candle Corporation (Candles and Gift Sets); Whately...

    Science.gov (United States)

    2010-07-28

    ... Status; Yankee Candle Corporation (Candles and Gift Sets); Whately and South Deerfield, MA Pursuant to... special-purpose subzone at the candle and gift set manufacturing and distribution facilities of Yankee... activity related to the manufacturing and distribution of candles and gift sets at the facilities of Yankee...

  17. Facebook and the Public Framing of a Corporate Crisis

    DEFF Research Database (Denmark)

    Etter, Michael; Vestergaard, Anne Granly

    2015-01-01

    Purpose – It is crucial for corporate communication to know how different public sources frame a crisis and how these sources influence each other. The purpose of this study is to investigate the role of Facebook by examining – if the public represented on Facebook contributes distinct frames...... to the discursive negotiation of a crisis at all, and whether the public represented on Facebook is able to influence the crisis framing of news media. Design/methodology/approach – The authors compared how four different public sources framed the Nestlé Kit Kat crisis: news media, corporate communication, NGOs......, and Facebook users. The authors therefore, coded 5,185 sentences from the four sources and conducted a frame-analysis through the detection of co-occurrence between actors and attributions. A cross-correlation with a seven-day lag in each direction was applied to detect the frame-setting effects between...

  18. The Use of Virtual Project Teams for Project Management in Jordanian Corporations

    Directory of Open Access Journals (Sweden)

    Belal Hashem Alnsour

    2014-09-01

    Full Text Available Jordanian companies need virtual project teams that can use advanced technology to solve problems and make specialist multi perspective decisions when working across different and distance location. The main mission of the team is to make decisions through interdependent specialists and perspectives. In terms of its use and application, the virtual project team is a difficult challenge for Jordan corporations. This study aims to explore such applications and to detect which factors face virtual project teams in the Jordanian situation. The author focused on how to explore and gain a deeper understanding from a virtual team’s perspective, and team members’ opinions of the factors in the organization that support or hinder the mission. More specifically, this research sought to discover precisely which factors in an organization support virtual project teams, and how they can develop a support system which enables their work in an Arab environment. The main objective was to identify the effects of all factors on the efficiency of virtual teams. The research used empirical case studies from three Jordanian corporations in the communication sector which operate in a high-tech environment, and used surveys to collect data. Structured interviews with both management and team members during the study discovered that the use of virtual teams within Jordanian companies is still limited, and detected that the main factors which hinder their development in many corporations is the level of trust in the ability of virtual teams, together with the high level of centralized decision making in Jordanian corporations. Additionally, communication and coordination affect the execution of work processes and methods for virtual teams, together with a general weakness which exists in terms of infrastructure, resources and technology within the corporation, which then impacts on the efficiency of virtual team work.

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

    Directory of Open Access Journals (Sweden)

    Patricia Crifo

    2016-06-01

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

  20. 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.

  1. 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.

  2. 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...

  3. Corporate Social Responsibility and Human Development: Towards a New Agenda and Beyond

    OpenAIRE

    Mukherjee Reed, Ananya; Reed, Darryl

    2004-01-01

    This paper investigates whether calls for a new, more critical corporate social responsibility (CSR) agenda are sufficient to address the concerns of critics of CSR. It argues for the need to move from 'responsibility' towards accountability and regulation. Efforts to regulate corporate behaviour, the authors argue must be supplemented by sustained and systematic efforts to support alternative economic arrangements at the local level. It is only through such local development that serious c...

  4. 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...

  5. Corporate Politics on Polish Millennials

    OpenAIRE

    Natalia Roślik

    2017-01-01

    In the very beginning of this particular paper, an author is trying to determine and describe who Millennials actually are. Then, the basis of Millennials definition is analysing corporation’s activity over the past years regarding this age group. The main goal of the thesis is to bring their specific futures out and describe what corporations on Polish job market are doing to encourage them to work in their offices. Especially in Poland within the last years, it is observed that big multinat...

  6. 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...

  7. Health preemption behind closed doors: trade agreements and fast-track authority.

    Science.gov (United States)

    Crosbie, Eric; Gonzalez, Mariaelena; Glantz, Stanton A

    2014-09-01

    Noncommunicable diseases result from consuming unhealthy products, including tobacco, which are promoted by transnational corporations. The tobacco industry uses preemption to block or reverse tobacco control policies. Preemption removes authority from jurisdictions where tobacco companies' influence is weak and transfers it to jurisdictions where they have an advantage. International trade agreements relocate decisions about tobacco control policy to venues where there is little opportunity for public scrutiny, participation, and debate. Tobacco companies are using these agreements to preempt domestic authority over tobacco policy. Other transnational corporations that profit by promoting unhealthy foods could do the same. "Fast-track authority," in which Congress cedes ongoing oversight authority to the President, further distances the public from the debate. With international agreements binding governments to prioritize trade over health, transparency and public oversight of the trade negotiation process is necessary to safeguard public health interests.

  8. 76 FR 88 - Voluntary Termination of Foreign-Trade Subzone 102A, Ford Motor Corporation, Hazelwood, MO

    Science.gov (United States)

    2011-01-03

    ... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1728] Voluntary Termination of Foreign-Trade Subzone 102A, Ford Motor Corporation, Hazelwood, MO Pursuant to the authority granted in the... the Ford Motor Corporation plant in Hazelwood, Missouri (Board Order 252, 49 FR 19541, 5/8/84...

  9. 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 ...

  10. 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…

  11. Explicating ethical corporate marketing. Insights from the BP deepwater horizon catastrophe: The ethical brand that exploded and then imploded

    OpenAIRE

    Balmer, JMT; Powell, SM; Greyser, SA

    2011-01-01

    This is the author's final version of the article. The final publication is available at Springer via http://dx.doi.org/10.1007/s10551-011-0902-1. Copyright @ Springer Science+Business Media B.V. 2011. Ethical corporate marketing—as an organisational-wide philosophy—transcends the domains of corporate social responsibility, business ethics, stakeholder theory and corporate marketing. This being said, ethical corporate marketing represents a logical development vis-a-vis the nascent domain ...

  12. Corporal punishment in elementary education: views of Barbadian schoolchildren.

    Science.gov (United States)

    Anderson, S; Payne, M A

    1994-04-01

    Most previous research has suggested that children often express little unconditional disapproval of the use of corporal punishment in schools. However, this might be expected to change when pupils become aware that such treatment is no longer permitted in many countries, or hear it labelled as "abuse." This paper reports on research conducted in elementary schools in the Caribbean island of Barbados, where head teachers (or their authorized deputies) are still permitted by law to use corporal punishment. Findings indicated that approximately three-quarters of pupils surveyed still approved use of corporal punishment with their own age group, although their comments also suggested that a considerable amount of routine (and illegal) "flogging" or "lashing" by regular classroom teachers occurred, which many wished to see stopped. The growing risk of clashes between parents and schools was also identified. While this and other recent studies in Barbados provide little evidence of support for the total abolition of corporal punishment within the educational system, it is hoped that research may have some role to play in exerting pressure on schools to eliminate some of their more ritualized and pedagogically counterproductive practices.

  13. Overlooked Talent Sources and Corporate Strategies for Affirmative Action. Part II

    Science.gov (United States)

    Iacobelli, John L.; Muczyk, Jan P.

    1975-01-01

    Part Two of the two-part article describes corporate strategies for affirmative action in order to obtain the most qualified individuals available for professional positions among minority and female candidates. (Author/BP)

  14. The Working Environment and Changing Role of Corporate Librarians in Taiwan

    Directory of Open Access Journals (Sweden)

    Hsueh-hua Chen

    2003-06-01

    Full Text Available Influenced by the concept of “Knowledge Economics”, knowledge management (KM is getting a lot of attention in the field of business administration recently. Corporate centers are mostly affected by KM either in their working environment or in the role of their daily operation in the field of Library and Information Science. In the United States, the Special Library Association (SLA conducted numerous studies about the working environment and the changing role of corporate librarians in the past ten years. Due to the differences in politics, economics, and culture between Taiwan and the western countries, the organizational structure and corporate culture of the enterprise will not be exactly the same. Therefore, local studies on similar topics are needed. The purpose of this study is to explore the influence of the KM on the working environment and the changing roles of the corporate librarians in Taiwan based on the result of National Science Council Research Project executed by the authors.[Article content in Chinese

  15. Transnational Corporations and Corporate Citizenship: Analyzing New Roles of Organization Development Practitioners

    Science.gov (United States)

    Stolz, Ingo Stephan

    2012-01-01

    Research shows that too few transnational corporations (TNCs) have the organizational capacity to manage corporate citizenship. Evidence exists that ever more TNCs adopt programs of corporate citizenship development in order to increase this capacity. However, both in academic and practical literature, there is a general lack of a strategic…

  16. Forming the corporate strategy of cost management of an industrial enterprise

    OpenAIRE

    Timur Vladimirovich Kramin; Irina Viktorovna Mirgaleyeva

    2015-01-01

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

  17. 12 CFR 561.15 - Corporation.

    Science.gov (United States)

    2010-01-01

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

  18. Positive Leadership and Corporate Entrepreneurship: Theoretical Considerations and Research Propositions

    OpenAIRE

    Przemysław Zbierowski

    2016-01-01

    Objective: The objective of the paper is to describe the approaches to positive leadership and propose research directions on its impact on corporate entrepreneurship. There is much debate within positive leadership domain and the question arises if positive style of leadership supports the entrepreneurship within corporations conceptualised as entrepreneurial orientation. Research Design & Methods: The main method employed in the paper is critical literature review. Based on that, some r...

  19. Meeting the challenge of corporate entrepreneurship.

    Science.gov (United States)

    Garvin, David A; Levesque, Lynne C

    2006-10-01

    To be competitive, companies must grow innovative new businesses. Corporate entrepreneurship, however, isn't easy. New ventures face innumerable barriers and seldom mesh smoothly with well-established systems, processes, and cultures. Nonetheless, success requires a balance of old and new organizational traits-and unless companies keep those opposing forces in equilibrium, their new businesses will flounder. The authors describe the challenges companies face when they pursue new businesses, as well as the usual problematic responses to those challenges. Such companies, they say, must perform three balancing acts: Develop strategy by trial and error, which includes narrowing potential choices, learning from small samples, using prototypes to test business models, tracking progress through nonfinancial measures, and knowing how and when to pull the plug on a new venture. Find the best combination of old and new operational processes by staffing new ventures with "mature turks", changing veterans' thinking, knowing which capabilities to develop and which to acquire, and having old and new businesses share responsibility for operating decisions. Strike the right balance of integration and autonomy by assigning both corporate and operating sponsors to new ventures, establishing criteria for handoffs to existing divisions, and using creative organizational structures. The authors provide a detailed look at IBM's Emerging Business Opportunity system, which manages all these balancing acts simultaneously.

  20. 12 CFR 583.8 - Corporation.

    Science.gov (United States)

    2010-01-01

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

  1. 76 FR 67236 - Self-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing...

    Science.gov (United States)

    2011-10-31

    ... a foreign financial institution, and as part of the corporate control transaction, the foreign... subsidiaries, both of which are U.S. non-broker-dealer financial institutions, and as part of the corporate...-Regulatory Organizations; Financial Industry Regulatory Authority, Inc.; Notice of Filing and Immediate...

  2. 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

  3. 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...

  4. A Commentary on "Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It"

    Science.gov (United States)

    Everett, Jeff

    2013-01-01

    In this commentary on "Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It" (McPhail 2013), the author discusses how McPhail's paper examines human rights teaching principles, the question of why corporations and business schools should respect and teach human rights, and how business…

  5. Dealing with Misbehavior at Schools in Kentucky: Theoretical and Contextual Predictors of Use of Corporal Punishment

    Science.gov (United States)

    McClure, Timothy E.; May, David C.

    2008-01-01

    To test and compare theoretical explanations of the use of corporal punishment in school, the authors examine how well county-level measures of culture, socioeconomic strain, and social capital predict the prevalence and incidence of corporal punishment in Kentucky schools. Although several variables are significantly correlated with corporal…

  6. Statistics and Corporate Environmental Management: Relations and Problems

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    1997-01-01

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

  7. A Case against the Legal Rules on Conflicted Interested Transactions in Colombian Corporate Law

    Directory of Open Access Journals (Sweden)

    Juan Antonio Gaviria

    2017-07-01

    Full Text Available This paper contends and explains why the Colombian corporate legal rules on conflict of interest are inefficient, proposing some legal changes. In particular, this paper poses four criticisms. First, Colombian law requires that the highest corporate body shall always authorize any transaction between the legal entity and any of its managers or controlling shareholders. Second, such authorization lacks any legal effect whenever the transaction is detrimental to the company. Third, all transactions entered into without such approval are voidable. Fourth, there are no exceptions regarding transactions among companies belonging to the same entrepreneurial group.

  8. Retail E-Commerce Security Status among Fortune 500 Corporations

    Science.gov (United States)

    Zhao, Jensen J.; Zhao, Sherry Y.

    2012-01-01

    The authors assessed the "Fortune 500" corporations' retail e-commerce security to identify their strengths and weaknesses for improvement. They used online content analysis, information security auditing, and network security mapping for data collection and analysis. The findings indicate that most sites posted security policies; however, only…

  9. Familial violence socialization in childhood and later life approval of corporal punishment: a cross-cultural perspective.

    Science.gov (United States)

    Douglas, Emily M

    2006-01-01

    The use of corporal punishment has been associated with several negative outcomes for children. As a result, scholars have begun to study factors that are associated with the approval of corporal punishment. Using data from the International Dating Violence Study, the author implemented analysis of covariance and multilevel modeling analyses to determine that there were significant associations among culture, personal and group experiences of familial violence socialization, and attitudes about corporal punishment. 2006 APA, all rights reserved

  10. How e-learning contributes to corporation competitiveness

    International Nuclear Information System (INIS)

    Ceclan, Mihai; Ionescu, Tudor Basarab; Ceclan, Rodica Elena

    2006-01-01

    This paper aims at presenting an original Computer Based Training (CBT) System (or e- Learning system) and the way to use CBT technology to increase corporate competitiveness. Our solution is called CBTCenter and it is a complete software platform which offers a variety of teaching and learning services to its users. CBT or e-Learning mean two things: a software platform and content authoring. Ideally, a software platform should be able to import any type of flat documentation and integrate it into a structured database which keeps track of pedagogically meaningful information (test and quiz results, etc.). CBT technology was successfully implemented at the Training Department of NPP Cernavoda. CBT technology has brought several advantages: - the technology improves overall communication between all individuals which are part of the educational process - students can access training materials from their own desk using the NPP intranet - the logistics problem decreased, while more and more classic disciplines (courses) will be converted to CBT objects. On the other hand the paper is focused on using CBT technology (e-Learning) as a tool for corporate competitiveness increasing. This comes a reality by ICT (Information and Communication Technology) integration in corporate learning environment

  11. 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...

  12. 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.

  13. PENGARUH PELAKSANAAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Karli Soedijatno

    2013-08-01

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

  14. Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach

    Directory of Open Access Journals (Sweden)

    Litfin Thorsten

    2017-03-01

    Full Text Available Background: International financial reporting standards have constantly been facing fast-growing significant development. This has mainly been driven by the aim of better serving the needs of the investors. Awareness that corporate financial reporting provides short-sighted information and measures has been rising among politicians, in the society and on the financial markets. Therefore, Corporate Social Responsibility (CSR reporting as a form of non-financial reporting has made it to limelight. Various reporting types developed, but the type of reporting is hardly codified. Objective: The goal of this paper is to identify the superior CSR reporting type from a stakeholder’s perspective. After identifying and analyzing central guidelines on CSR reporting and presenting different approaches, the authors will apply a positive-empirical methodology. Methods/Approach: In this first innovative joint attempt, eye-tracking technology is combined with a questionnaire for approaching CSR quality. Results: This study demonstrates the validity of the used methodology for the analysis of search and information browsing behavior in various types of sustainability reports. Conclusions: Overall our findings indicate that the reporting type "reference sustainability report" may not be advisable from a stakeholder’s perspective.

  15. CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT

    Directory of Open Access Journals (Sweden)

    I. Derun

    2015-10-01

    Full Text Available The paper deals with essence and importance of corporate social reporting in the management of business entity management. The study examines several approaches for providing data about economic, ecological and social aspects of the companies. There are approaches of formulating of separated reports as addition to financial statements (for example Value Added Statement, Intellectual Capital Statement and integrated reporting. The article examines positive and negative factors that could significantly influence the implementation process of corporate social reporting for companies in Ukraine and around the world. Principles of corporate social reporting are considered. The research analyzes methodical approaches of preparing of integrating statements for large companies and data needs of stakeholders for making effective management decisions.

  16. Development of transnational corporations in the world: opportunities and threats

    Directory of Open Access Journals (Sweden)

    Alexandra NICULA

    2015-06-01

    Full Text Available Transnational corporations (TNCs are incorporated or unincorporated enterprises comprising parent enterprises and their foreign affiliates. Transnational Corporations exert a great deal of power in the globalized world economy. Many corporations are richer and more powerful than the states that seek to regulate them. Through mergers and acquisitions corporations have been growing very rapidly and some of the largest TNCs now have annual profits exceeding the GDPs of many low and medium income countries. TNCs dominate the global economy and exert their influence over global policymaking. Worldwide companies start the trend in many domains having a big range of competitors. Trade is an important development tool. Trade between developing and industrialized countries has expanded and borrowing from rich countries to the poor areas of this world increased. The links between these differing groups of economies intensified subsequently and made these two groups increasingly dependent from each other. TNCs based their activity around this idea. In this paper, we try to emphasize the role of the TNCs in the worldwide economy, the advantages and disadvantages these corporations bring to the countries they activate in and even to the entire world and what effect they have on globalization. Some opportunities and threats of TNS activity are presented, exemplifying through some well known corporations which succeded in this competitive world. The authors wanted in this way to show the positive and negative aspects of their performance and give the reader the opportunity to develop the own opinion.

  17. 75 FR 60138 - Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax...

    Science.gov (United States)

    2010-09-29

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

  18. 76 FR 19472 - Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax...

    Science.gov (United States)

    2011-04-07

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

  19. Physician views on practicing professionalism in the corporate age.

    Science.gov (United States)

    Castellani, B; Wear, D

    2000-07-01

    Arnold Relman argues that medical education does not prepare students and residents to practice their profession in today's corporate health care system. Corporate health care administrators agree: Physicians enter the workforce unskilled in contract negotiation, evidence-based medicine, navigating bureaucratic systems, and so forth. What about practicing physicians? Do they agree as well? According to this study, they do. Feeling like decentered double agents and unprepared, physicians find themselves professionally lost, struggling to balance issues of cost and care and expressing lots of negativity toward the cultures of medicine and managed care. However, physicians are resilient. A group of physicians, who may be called proactive, are meeting the professional demands of corporate health care by becoming sophisticated about its bureaucratic organization and the ways in which their professional and personal commitments fit within the system. Following the lead of proactive physicians, the authors support Relman's thesis and education for both students and physicians requires a major overhaul.

  20. Corporate Governance and Financial Performance of Banks: Evidence from Nigeria

    Directory of Open Access Journals (Sweden)

    Ogege S.

    2014-06-01

    Full Text Available Banks are the backbones of any economy therefore it is of immense importance for economies to possess a healthy and buoyant banking system with effective corporate governance practices. In Nigeria, the Central Bank replaced the past governance codes with the CBN code (2012. Therefore this study examines corporate governance and financial performance in Nigerian banks, using this new code. The main issues in this study are: what is the relationship between board size and financial performance of banks in Nigeria? What is the effect of the proportion of non- executive directors on the financial performance of banks in Nigeria? To what extent is the corporate governance disclosure of banks in Nigeria in compliance to CBN governance code (2012? Does a relationship actually exist between banks that disclose on corporate governance and their financial performance in Nigeria? These questions were answered by examining the yearly published reports of the listed banks in Nigeria. In examining whether or not there is a relationship between corporate governance and the financial performance of the banks, this research employed the regression analysis method to determine the relationship. However, the variables that was employed for corporate governance are: board size, board composition (the ratio of non-executive directors to total directors, and corporate governance disclosure index. Variables used in this study for examining the financial performance of these banks were the financial accountant measure for performance. These measures are return on equity (ROE and return on asset (ROA. In examining the level of compliance of the banks in this study to the CBN (2012 governance code, the research employed the content analysis method. Employing the content analysis, a disclosure index was formed and the annual report for each bank was examined using the CBN code of corporate governance (2012 as a guide. The results of the study showed that a positive

  1. Corporate Culture as an Impediment to Employee Involvement: When You Can't Get There from Here.

    Science.gov (United States)

    Chelte, Anthony F.; And Others

    1989-01-01

    Corporate culture may be the most difficult barrier to overcome in implementing an employee involvement program, and management action is critical in shaping and maintaining that culture. To eliminate resistance to basic changes, organizational values must be identified and recognized by the most powerful purveyor of corporate culture. (Author/JOW)

  2. An Analysis of the Global Code of Ethics for Tourism in the Context of Corporate Social Responsibility

    OpenAIRE

    Buzar Stipe

    2015-01-01

    The author analyzes the Global Code of Ethics for Tourism in the context of corporate social responsibility and the need for discussing this topic in ethical codes within the business and tourism sector. The text first offers an overview of the fundamental ethical concepts in business ethics and corporate social responsibility and briefly conceptualizes the relationship between these two fields. At the end, the author analyzes the content of the Global Code of Ethics for Tourism with emphasis...

  3. 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)

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

    NARCIS (Netherlands)

    Ehrenhard, Michel L.; Fiorito, Timo L.

    2018-01-01

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

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

    Science.gov (United States)

    Davis, Robert E.

    2017-01-01

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

  6. Health Preemption Behind Closed Doors: Trade Agreements and Fast-Track Authority

    Science.gov (United States)

    Crosbie, Eric; Gonzalez, Mariaelena

    2014-01-01

    Noncommunicable diseases result from consuming unhealthy products, including tobacco, which are promoted by transnational corporations. The tobacco industry uses preemption to block or reverse tobacco control policies. Preemption removes authority from jurisdictions where tobacco companies’ influence is weak and transfers it to jurisdictions where they have an advantage. International trade agreements relocate decisions about tobacco control policy to venues where there is little opportunity for public scrutiny, participation, and debate. Tobacco companies are using these agreements to preempt domestic authority over tobacco policy. Other transnational corporations that profit by promoting unhealthy foods could do the same. “Fast-track authority,” in which Congress cedes ongoing oversight authority to the President, further distances the public from the debate. With international agreements binding governments to prioritize trade over health, transparency and public oversight of the trade negotiation process is necessary to safeguard public health interests. PMID:25033124

  7. Corporate social responsibility and corporate governance in Indonesian public listed companies

    OpenAIRE

    Ika Siti Rochmah; Dwiwinarno Titop; Widagdo Ari Kuncara

    2017-01-01

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

  8. 77 FR 65543 - Energy Corporation of America; Eastern American Energy Corporation; First ECA Midstream LLC...

    Science.gov (United States)

    2012-10-29

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

  9. The design of a corporate identity for a department of medical illustration: a case study.

    Science.gov (United States)

    Thompson, G

    2001-06-01

    This paper outlines the author's attempt to design and introduce a corporate identity into the Department of Medical Illustration at the South Buckinghamshire NHS Trust. It is intended to furnish the reader with an insight into the process of designing a corporate identity and to relate one department's experience. This may be useful for those who wish to develop a corporate identity of their own or contribute, as a department, towards an identity for their own Trust or other institution. A major change in government policy about the identity of NHS Trusts has meant that use of the department's new logo has had to be abandoned in favour of the new NHS corporate identity.

  10. Joint production and corporate pricing: An empirical analysis of joint products in the petroleum industry

    International Nuclear Information System (INIS)

    Karimnejad, H.

    1990-01-01

    This dissertation investigates the pricing mechanism of joint products in large multi-plant and multi-product corporations. The primary objective of this dissertation is to show the consistency of classical theories of production with corporate pricing of joint products. This dissertation has two major parts. Part One provides a theoretical framework for joint production and corporate pricing. In this part, joint production is defined and its historical treatment by classical and contemporary economists is analyzed. Part Two conducts an empirical analysis of joint products in the US petroleum industry. Methods of cost allocation are used in the pricing of each individual petroleum product. Three methods are employed to distribute joint production costs to individual petroleum products. These methods are, the sales value method, the barrel gravity method and the average unit cost method. The empirical findings of dissertation provide useful guidelines for pricing policies of large multi-product corporations

  11. CORPORATE MODEL OF PUBLIC SECTOR OF THE RUSSIAN ECONOMY: TRENDS AND PATTERNS OF DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Olga S. Makarenko

    2017-06-01

    Full Text Available The article reveals the issues of development and functioning of corporate model of public sector of the Russian economy. Today Russia is fully influenced by consequences of entry into world economy. Privatization processes, on the one hand, and increase in intervention of the state in economy, on the other hand, changed composition and structure of the public sector of the Russian economy. Establishment of large state corporations and further increase in scales and directions of Russian government’s policy. These corporations acquired an extensive set of functions, large volumes of state property (federal budgetary funds, different production and financial assets, which ensured their activity in the long run. The state corporations carry out an important role in ensuring stable development of national economic systems for already several years, smoothing the so-called “failures” of the market, and create the necessary conditions for overcoming the crisis phenomena. The author presents the classification of economic sectors consisting of public, municipal and private sectors, studies the character and structure of public sector of the developed foreign countries. The carried-out comparative characteristic of main national models of public sector allowed to reveal the extent of state’s influence on the economy in the North American, Western European and Asian countries, as well as to define the main features of public sector in these countries. The concept and essence of the state corporation, as well as trends of their creation and development are also studied. The author proposes the corporate model of public sector of the Russian economy and defines its main characteristics. The analysis of the conducted research allowed to draw a conclusion on the need of further development of the state corporations and large national companies with the state participation.

  12. Universities and Corporate Social Responsibility Performance: An ...

    African Journals Online (AJOL)

    The paper examines the need for universities to carry out corporate social responsibility programmes. Two theories were used as theoretical framework for the study (stakeholder's theory and uncertainty reduction theory). The qualitative research method was used as the research method while personal interview was used ...

  13. 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…

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

    OpenAIRE

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

    2014-01-01

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

  15. Health Applications for Corporate Health Management.

    Science.gov (United States)

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

    2017-05-01

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

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

    Directory of Open Access Journals (Sweden)

    Ayoib Che Ahmad

    2003-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Oliver S. Crocco

    2017-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Oyewunmi Olabode A.

    2017-06-01

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

  19. Corporate ethical reporting and financial performance: Evidence from the emerging market

    Directory of Open Access Journals (Sweden)

    Uwalomwa Uwuigbe

    2017-09-01

    Full Text Available This paper examines the degree of comprehensiveness of ethical reporting in annual reports of listed firms in Nigeria. It also looks at the relationship between the extent of corporate ethical reporting and financial performance of the listed firms. In addition, it examines the impact of corporate governance on the financial performance of the listed firms. The study utilises the corporate annual reports for the period 2010-2014 as our main source of secondary data, while the content analysis technique is used to elicit data from the corporate annual report. In testing the research hypotheses, the study adopts the use of descriptive statistics, Pearson correlation and panel least square regression method to analyse the degree of comprehensiveness and the relationship between corporate ethical reporting and financial performance of the listed firms. Findings from the study show that there is lack of comprehensiveness of corporate ethical reporting in the selected industries. In addition, the study observed that a significant relationship exists between corporate ethical reporting and financial performance. Also, the study observed that the relationship between corporate governance and financial performance is not significant. The study recommends the need for a stand-alone report for corporate ethical issues in annual reports of companies in Nigeria

  20. La práctica corporal y la imagen corporal: reconstruyendo significados

    Directory of Open Access Journals (Sweden)

    Angela Vaquero Barba

    2014-01-01

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

  1. 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.

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

    Directory of Open Access Journals (Sweden)

    Alexander Olawumi Dabor

    2017-12-01

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

  3. Corporate Social Responsibility Benchmarking in the Sporting Goods Industry

    OpenAIRE

    Åkesson, Taru

    2010-01-01

    The objective of this thesis was to benchmark the current status of Corporate Social Responsibility in the sporting goods industry for Amer Sports. The author was given a variety of questions and themes, which the commissioning company was interested in. The author focused on these questions in order to keep the study beneficial to Amer Sports. The companies chosen for the benchmarking were selected by the company with regard to their previous research. The research is beneficial and impo...

  4. Exploring value creation from corporate-foresight activities

    DEFF Research Database (Denmark)

    Rohrbeck, René

    2012-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Nor Azizah Zainal Abidin

    2007-01-01

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

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

    OpenAIRE

    Caldart, Adrian A.; Ricart, Joan E.

    2006-01-01

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

  7. Determination of HSE program proportional to organizational Corporate life cycles

    Directory of Open Access Journals (Sweden)

    2013-02-01

    Result: Corporate life cycles questionnaire with 10 indicators, available HSE programs score cards with 47 indicators according to OGP model and corporate life cycles proper programs table were results of this article. .Conclusion: The results showedweakness in the HSE programs implementation.Therefore, we offered the management methods like upgrade HSE culture and leadership for modification.

  8. Linking Transformational Leadership, Absorptive Capacity, and Corporate Entrepreneurship

    Directory of Open Access Journals (Sweden)

    Imran Shafique

    2018-03-01

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

  9. 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 ...

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

    OpenAIRE

    Nor Azizah Zainal Abidin; Halimah @ Nasibah Ahmad

    2007-01-01

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

  11. Corporate Governance Structure and Audit Quality

    OpenAIRE

    ZENG, SHIWEN

    2012-01-01

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

  12. 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...

  13. Specialization and Commonalization in Multi-branded Manufacturing Corporations

    DEFF Research Database (Denmark)

    Karlsson, Christer; Sköld, Martin

    2018-01-01

    Purpose: The purpose of this paper is to identify areas and issues for management to consider in balancing specialization and commonalization in large manufacturing corporations with multiple brands from a strategic R&D and manufacturing point of view.Design/methodology/approach Three global...... manufacturing corporations from the automotive sector are used as a strategic sample composing three sequential clinical research projects. The data come from complementary data-gathering methods combining documents and interviews and workshops with top executives, project leaders, platform managers and product...... brand, missing the specific dynamics of large manufacturing corporations with many entities, such as individual products and brands. This paper adds knowledge regarding how to balance synergies from commonalization with important objectives to preserve the specialization and distinctiveness of each...

  14. 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.

  15. 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.

  16. 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...

  17. Role of Adult Learning Theories in the Development of Corporate Training in the USA

    Directory of Open Access Journals (Sweden)

    Iryna Lytovchenko

    2016-07-01

    Full Text Available The article presents the analysis of the role of adult learning theories in the development of corporate training in the USA. Considering that corporate education is part of the adult education system in this country, the author examines theories of organizational learning in the context of adult learning. The results of the study have revealed that adult education in the US is based on dif erent learning theories which should be viewed from the perspective of several main orientations: behaviorism, cognitivism, humanism, developmental theories, social learning, constructivism, which have dif erent philosophical background and, accordingly, different understanding of the nature and methodology of adult learning. Based on the results of the study it has been concluded that theories of organizational learning which explain motivation of students, their needs and goals, cognitive processes and other aspects of the learning in organizations and have had the main influence on the development of corporate education in the United States should be viewed in the context of the above-mentioned basic orientations to learning, too. From the methodological perspective, the research was based on interdisciplinary and systemic approaches. Thus, we used a set of interrelated research methods: comparative, structural, systemic-functional analyses, comparison and synthesis.

  18. Corporate Environmentalism: Notes on Conceptualization and Explanation with Anecdotal Evidence from the Oil Industry

    Energy Technology Data Exchange (ETDEWEB)

    Tranoey, B S

    1995-12-01

    This paper originates from a project on the oil industry`s reaction to calls for environmental reform caused by concern about climate change. It discusses two sets of related questions: (1) how can corporate responses in politics and industry be measured and conceptualized, and (2) how can variance in corporate environmental behaviour be accounted for. A multidimensional typology of corporate environmental responses in the ``industrial sphere`` is presented and the role of large companies as political actors and links between corporate environmental behaviour is explored. Some attempts to explain variance in corporate environmental strategy are made in the form of two ``models``. This is done by combining fragments of various theoretical bodies, like microeconomic theory, theories of strategic marketplace interaction and organizational theory. Finally, the author illustrates his ideas by drawing on findings from research on the environmental strategies of the three oil companies BP, Shell and Statoil. 51 refs., 3 tabs.

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

    Directory of Open Access Journals (Sweden)

    Dongmin Lee

    2016-12-01

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

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

    OpenAIRE

    Kogilavani Apadore; Siti Subaryani Binti Zainol

    2014-01-01

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

  1. Corporate plan 1995/1996 to 1999/2000

    International Nuclear Information System (INIS)

    1995-03-01

    The National Radiological Protection Board is a public authority established by the Radiological Protection Act 1970. As with all non-departmental public bodies, it is required to prepare a Corporate Plan; it has done so annually since 1986. In this issue, summary sections on background, objectives, and finances are followed by nine sections describing the major areas of work in a structured manner with objectives, achievements, and directions set out. (UK)

  2. Work in corporate sustainability policies: the contribution of ergonomics.

    Science.gov (United States)

    Bolis, I; Brunoro, C M; Sznelwar, L I

    2014-01-01

    By introducing policies for sustainability and social responsibility, companies declare their interest in caring for all stakeholders, including workers. To analyze how and which themes related to work practices and to workers are approached in the discourse of corporations are considered sustainable and socially responsible. Based on ergonomic principles, more elements are brought into this discussion, viewed from a strategic perspective for the development of corporations and society. Data collected from 20 corporations considered more sustainable according to an assessment made by the Corporate Knights organization. Multiple-case study, based on the analysis of secondary sources content (websites and reports). Analysis of websites and reports by their content, and their classification according to the aspects present in the thematic of work practices and of human rights elaborated by standard ISO 26000. Corporations show that the worker is one of the stakeholders to be considered in their sustainability and social responsibility policies. However, it's not possible using this method to obtain effective evidences related to actual programs performed by companies in order to demonstrate the real importance of workers in sustainable polices. The discipline of ergonomics could be active in improving the implementation of corporate social responsibility policies, especially by emphasizing the social dimension of these policies.

  3. 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...

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

    Directory of Open Access Journals (Sweden)

    Ilija Gruevski

    2018-12-01

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

  5. 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. ...

  6. Risk profiles and corporate social responsibility for socially disadvantaged groups

    Directory of Open Access Journals (Sweden)

    Serbanescu Cosmin

    2017-07-01

    Full Text Available Developing a suitable mechanism to stimulate the effective redeployment of capital to social activities can be designed using the corporate social responsibility (CSR concept. Informational asymmetry about the real state of social risks influences the effectiveness of allocations in social protection. Reducing information asymmetries can be achieved by providing the corporations with socially determined risk profiles based on predetermined patterns. Offering concrete lines of action following the risk profiles approach which to base investment decisions of companies in CSR can maximize the results of such a mechanism. In a previous study the authors have developed a theoretical model for determining the poverty risk profile. This study aims to present the practical application of the theoretical model and to provide comments on some errors. Hence, the authors analyzed Buzau county municipalities in presenting the highest risk level determined by the theoretical model and related causes and performed an impact assessment of an investment in CSR based on a model. Specifically, the authors evaluated the impact of reducing the risk of poverty for a suitable investment in CSR. In the second part of the study, the authors analyzed the types of errors that can be found in the municipalities risk profile model due to the granularity of the data. Thus, for the error of over-inclusion, the authors assessed social allocative efficiency at the community level using benchmarking analysis, Data Envelopment respectively and analyzed the data of the under-inclusion error in Buzau county villages. The paper aims to analyze the relative limits on quantitative models and risk of poverty and the practical implementation of these types of models in the development of corporate social responsibility. The study provides also a useful tool which can be made available to companies in order to increase the vulnerable groups’ life quality and the satisfaction of

  7. Corporate design management

    NARCIS (Netherlands)

    drs. Patrick van Thiel; drs. Wil Michels

    2006-01-01

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

  8. Integration of Corporate Social Responsibility and Corporate Communication

    OpenAIRE

    Islam, Mohammad Nur

    2017-01-01

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

  9. 26 CFR 1.9200-1 - Deduction for motor carrier operating authority.

    Science.gov (United States)

    2010-04-01

    ... corporation, including intangible assets such as goodwill and going concern value, must be taken into account... motor carrier operating authority divided by 60. (d) Definition of motor carrier-operating authority... do not include persons meeting the definition of freight forwarder contained in 49 U.S.C. 10102 (Supp...

  10. Corporate Evaluation in Banks - Development of a New Evaluation Model with the Special Focus on the Separation of the Value of Maturity Transformation

    Directory of Open Access Journals (Sweden)

    Svend Reuse

    2011-01-01

    Full Text Available Banks have to be handled differently in the theory of corporate evaluation. After a critical discussion of existing approaches of corporate evaluation, the following results can be stated: As banks generate value by an efficient liability side, gross methods do not lead to reliable results concerning a bank’s value. Further, the effects of maturity transformation have to be separated as they do not increase the value of banks. The model developed by the author takes these aspects into consideration. By an integrated usage of the market interest rate method and the usage of secure cash flows, the CAPM approach could be avoided. The model separates the treasury effects and quantifies the value of a bank in a more realistic way. The first empirical test shows that the model works in practice.

  11. Transborder corporate integration in the Baltic Sea Region

    Directory of Open Access Journals (Sweden)

    Kuznetsov Alexei

    2012-03-01

    Full Text Available The paper examines flows of foreign direct investment within the Baltic region. The author demonstrates close investment ties among the EU members, which are of special importance for Estonia, Latvia and Lithuania. Transborder corporate integration in the region is characterized by significant imbalances. In many aspects, it can be viewed as Sweden’s economic expansion or development of domestic markets for northern European companies. Although many German, Polish and Russian companies are involved in corporate integration in the Baltic region, other vectors of their foreign economic relations are still more important for them. As a result, the integration of Russian business in the Baltic part of the European integration area is still rather weak despite Russia’s considerable foreign direct investment in the Baltic States.

  12. Corporate social responsibility and policy making: what role does communication play?

    NARCIS (Netherlands)

    Mathis, A.

    2007-01-01

    Communication is of central importance for business and public authorities to make substantial progress on the sustainability ladder. Corporate social responsibility (CSR) is about the contribution of business to sustainability, and stakeholder theory is an integral concept of CSR. The literature

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

    Directory of Open Access Journals (Sweden)

    Oscar Licandro

    2017-01-01

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

  14. 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...

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

    International Nuclear Information System (INIS)

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

    2016-01-01

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

  16. A study of ECPs (Employee Concerns Programs), a corporate allegation program at U.S. nuclear industries

    International Nuclear Information System (INIS)

    Tanabe, Tomoyuki; Suzuki, Tatsujiro

    2004-01-01

    Introduction of whistleblower protection system in the U.S. federal nuclear safety regulations has encouraged developments of ECPs (Employee Concerns Programs) as corporate allegation programs at utility companies in the U.S. It is found that as ECPs improve, fewer complainants are reported to the NRC each year. It seems that the introduction of whistleblower protection has had positive impacts on corporate compliance activities. In short, improved corporate compliance programs will be likely to contribute to more effective nuclear whistleblower protection system, as well as to enhance safety of nuclear power plants. (author)

  17. 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...

  18. 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…

  19. 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…

  20. The limits of child effects: evidence for genetically mediated child effects on corporal punishment but not on physical maltreatment.

    Science.gov (United States)

    Jaffee, Sara R; Caspi, Avshalom; Moffitt, Terrie E; Polo-Tomas, Monica; Price, Thomas S; Taylor, Alan

    2004-11-01

    Research on child effects has demonstrated that children's difficult and coercive behavior provokes harsh discipline from adults. Using a genetically sensitive design, the authors tested the limits of child effects on adult behavior that ranged from the normative (corporal punishment) to the nonnormative (physical maltreatment). The sample was a 1994-1995 nationally representative birth cohort of 1,116 twins and their families who participated in the Environmental Risk Longitudinal Study. Results showed that environmental factors accounted for most of the variation in corporal punishment and physical maltreatment. However, corporal punishment was genetically mediated in part, and the genetic factors that influenced corporal punishment were largely the same as those that influenced children's antisocial behavior, suggesting a child effect. The authors conclude that risk factors for maltreatment are less likely to reside within the child and more likely to reside in characteristics that differ between families. (c) 2004 APA, all rights reserved

  1. The American Law Institutes Reporter’s Study of Corporate Tax Integration: A Critique

    Science.gov (United States)

    1994-02-14

    retains current corporate income tax as a withholding mechanism for payment of the shareholder level tax, as a measure to ensure compliance, and as a...the burden of the corporate income tax will fall only on retained earnings." The immediate result of this method is more cash in hands of the...would convert the corporate income tax into a withholding mechanism for an ultimate tax on corporate source income at the shareholder level.9 Professor

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

    DEFF Research Database (Denmark)

    Schmeltz, Line

    2014-01-01

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

  3. British Columbia Petroleum Corporation annual report 1991-1992

    International Nuclear Information System (INIS)

    1992-01-01

    The British Columbia Petroleum Corporation is a gatherer, processor, analyzer and distributer of information specific to the natural gas industry. The Corporation facilitates the sale of natural gas and natural gas liquids and by-products for the benefit of the private sector. At the same time, it monitors the industry, and fulfills a compliance role for the benefit of the public sector. This report summarizes the Corporation's activities for the year ending March 31, 1992. Highlights of the year include upgrading and expansion of its computerized information system; distribution of information bulletins and newletters; a new method for calculating the netback price, recognizing the total revenues and total costs involved in marketing gas; substantial improvement of monitoring and compliance verification procedures; a total of 201 new Acquisition Orders were issued; a new Firm Service Agreement was reached with Pacific Gas Ltd. and Methanex Corporation; and the 1992/93 natural gas levy charged to producers based on their sales volumes has been set at 15.3 cents per thousand m 3 , representing a 22.7% rate reduction over 1991/92

  4. 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

  5. Corruption, corporate character-formation and "value-strategy"

    Directory of Open Access Journals (Sweden)

    Fatić Aleksandar

    2013-01-01

    Full Text Available While most discussions of corruption focus on administration, institutions, the law and public policy, little attention in the debate about societal reform is paid to the “internalities” of anti-corruption efforts, specifically to character-formation and issues of personal and corporate integrity. While the word “integrity” is frequently mentioned as the goal to be achieved through institutional reforms, even in criminal prosecutions, the specifically philosophical aspects of character-formation and the development of corporate and individual virtues in a rational and systematic way tend to be neglected. This paper focuses on the “internalities” of anti-corruption work with special emphasis on the pre-requisites that need to be ensured on behalf of the social elites in order for proper individual and collective character-formation to take place throughout the society. The author argues that a systematic pursuit of socially recognized virtues, both those pertaining to society as a whole and those specific to particular professions and social groups, is the most comprehensive and strategically justified way of pursuing anti-corruption policy, while institutional and penal policies can only serve an auxiliary role. The pursuit of institutional and criminal justice policies against corruption in a society that is subject to increasing relativism with regard to values and morality is at best ineffective, and at worst socially destructive. Thus the paper suggests a re-examination of the social discourse on the level of what the author calls “value strategy” and the gradual building of a plan to create and solidify specifically designed features of “corporate character” for key sectors of the society. This approach can serve as the main long-term strategy to improve the public profile of integrity and reinforce morality in both the public and civil sectors.

  6. USERS NEEDS: A PREMISE FOR CORPORATE REPORTING CHANGE

    Directory of Open Access Journals (Sweden)

    Farcas Teodora Viorica

    2015-07-01

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

  7. CORPORATIONS IN RUSSIAN ECONOMICS OF TODAY

    Directory of Open Access Journals (Sweden)

    S. A. Shirokovskikh

    2011-01-01

    Full Text Available In Russian economics there are purely Russian private corporations as well as mixed state/private owned and transnational corporations. Specific ways of forming corporations in Russia resulted in corporate management models different from those used abroad (exclusive of largest holdingcompanies with considerable participation of the state. Difference in the corporation forms is determined by relations between owners and top managers. Efficient and sustainable (in the western sense functioning of Russian corporations may become effective only after long timeprovided RF ownership right legislation gets simultaneously improved.

  8. What motivates managers to pursue corporate social responsibility (CSR)? A survey among key stakeholders

    OpenAIRE

    Ditlev-Simonsen, Caroline D.; Midttun, Atle

    2011-01-01

    This is the authors' accepted and refereed manuscript to the article Following several decades of scholarship with several disciplinary points of departure, there is today a great heterogeneity of theories and approaches to Corporate Social Responsibility (CSR). Taking a pragmatist position this article takes some of the most central theoretic perspectives on CSR and exposes them to an evaluation by three panels: Corporate leaders, NGO employees and master students at business school. The ...

  9. Corporate entrepreneurship in organisational life-cycle

    OpenAIRE

    Duobienė, Jurga

    2013-01-01

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

  10. Statistics and Corporate Environmental Management: Relations and Problems

    DEFF Research Database (Denmark)

    Madsen, Henning; Ulhøi, John Parm

    1997-01-01

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

  11. Food, Drugs, and TV: The Social Study of Corporate Science

    Science.gov (United States)

    Schleifer, David; Penders, Bart

    2011-01-01

    This article describes the contributions in this special issue, which brings together contributions that explore the varied ways in which science is practiced, managed, contested, and abandoned in corporate settings. From these empirical contributions, the authors aim to provoke reflection on the usefulness of the demarcations between for-profit…

  12. TRADITIONS OF RUSSIAN BUSINESS AND CORPORATE PATRIOTISM

    Directory of Open Access Journals (Sweden)

    E. A. Sverdlikova

    2017-01-01

    Full Text Available A study of employees’ loyalty to organization is usually associated with the analysis of the organizational culture, its norms, values, rules, which create a peculiar relationships the staff and the organization. In modern Russia there is an interesting symbiosis of the different epochs cultures, determining the personnel loyalty to organizations. The article represents the results of the researches received in the last decade by well-known Western and Russian sociological centers, as well as by some separate Russian sociologists. A significant feature of these studies is that they were conducted solely with the use of quantitative methods and in the format of Western corporate values and Western evaluation tools. The author research demonstrates that the corporate culture of Russian organizations, as well as the personnel loyalty, does not meet many inherent in international practice, evaluation criteria. Russian business culture is usually regarded as being in the process of becoming, to some extent, “underdeveloped” in comparison with the culture that exists in countries with strong capitalist traditions. This is not true. Over 25 years in Russia of market economy development have formed a certain system of values, incorporating values of pre-revolutionary business, ideological orientations of the Soviet era and the values that have been formed in recent years. Low degree of personnel’s loyalty towards the organizations, in this respect, is not a symptom of the cultural underdevelopment, it is a specific cultural trait of the domestic business, which has a quite rational basis and is not a subject to exclusively negative interpretation. This conclusion is based on the results of qualitative and quantitative research, conducted using methods of biographical analysis and content analysis of contemporary business periodicals. These qualitative and quantitative research methods in the analysis of the Russian corporate values determine a

  13. Plan-for-Gov[IT] - Planning for Governance of IT Method: use of the Techniques of "Text Retrieval" for mapping the expected support needs from IT Area to serve of the Corporation's Core-Business expectations

    Directory of Open Access Journals (Sweden)

    Altino José Mentzingen De Moraes

    2013-04-01

    Full Text Available The IT - Information Technology, in accordance with the philosophy of the IT Governance (and also as defined by Authors listed as follows requires its integration to the process of Strategic Planning of its Corporation, with the intention to align its actions with the Core-Business aiming at to reach the expected results by the IT Area. The question is how the IT can, under a methodological and direct way, to know how to interpret the expectations expressed by the Strategic Planning (a component of the Corporative Governance, in actions that are addressed to its Area in a practical manner and with an adequate tool kit related to the Frameworks (Models focused to the implementation of the IT Governance, for posterior creation of the necessary Effectiveness Indicators for monitoring about success level of the actions of IT in alignment with the Business. The result of this work is the proposal of the Text Retrieval and its subsequent validation (as a plausible resource for actual use to try to help the Governance of IT in its primary task of assisting the Corporation Core-Business, which was named as Plan-for- Gov[IT] - Planning for Governance of IT Method, which can be automated by the use of resources of "word finding" in Word Processors or in another software products with also this purpose.

  14. Willingness to Comply with Corporate Law: An Interdisciplinary Teaching Method in Higher Education

    Directory of Open Access Journals (Sweden)

    Rafael Robina Ramirez

    2018-06-01

    Full Text Available Using an innovation training project, an interdisciplinary cross-sectional teaching strategy was developed to enhance students’ willingness to comply with the law. Thirty-five business, finance and accounting teachers examined the effects of ethical education on 484 university students’ willingness to comply with corporate law. Ethical education was based on building students’ ethical decisions on three court judgments in the new Spanish Corporate Governance Code. The ethical training was carried out by developing and applying social justice counter arguments. This perspective allowed students to imagine what decisions other person could have taken if they had managed the company ethically. The results suggest that ethics education in higher education can improve the willingness to comply the law. This methodology can be applied to interdisciplinary departments teaching ethics in business, finance and accounting.

  15. 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...

  16. 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

  17. Oracle Corporation 1-2

    CERN Multimedia

    CERN. Geneva

    2005-01-01

    During these sessions, Tom Kyte of Oracle Corporation will cover the following topics:# The Tools Tom uses, # The Top 5 things done wrong over and over again, # Building test cases, # Oracle 10g "cool features" Speaker Bio:Tom Kyte is the Vice President, Core Technologies for Oracle Government, Education and Healthcare. Before starting at Oracle, Tom Kyte worked as a systems integrator building large-scale, heterogeneous databases and applications, mostly for military and government customers. He spends a great deal of his time working with the Oracle database and, more specifically, working with people who are working with the Oracle database. Tom Kyte is the Tom behind the AskTom web site, answering people's questions about the Oracle database and its tools (http://asktom.oracle.com/). He is also the author of the AskTom column in http://www.oracle.com/technology/oramag/oracle/current.html Oracle Magazine, and the author of Expert One-on-One Oracle (Apress, 2003), Beginning Oracle Programming (Wrox Press, 2...

  18. 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

  19. 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

  20. Formation and importance of corporate culture in the system of management

    Directory of Open Access Journals (Sweden)

    A. V. Bogomolov

    2017-01-01

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

  1. Blended versus Face-to-Face: Evidence from a Graduate Corporate Finance Class

    Science.gov (United States)

    Harjoto, Maretno Agus

    2017-01-01

    The author compared students' perceptions of prelecture videos replacing face-to-face (F2F) classes in blended and F2F graduate corporate finance classes. Using 176 anonymous survey responses from eight F2F and two blended classes during the 2014-2016 year, the author found that students in the blended classes had a greater belief that prelecture…

  2. Forming the corporate strategy of cost management of an industrial enterprise

    Directory of Open Access Journals (Sweden)

    Timur Vladimirovich Kramin

    2015-03-01

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

  3. 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...

  4. Intellectual capital and relational capital: The role of sustainability in developing corporate reputation Intellectual capital and relational capital: The role of sustainability in developing corporate reputation Intellectual capital and relational capital: The role of sustainability in developing corporate reputation

    Directory of Open Access Journals (Sweden)

    Ignacio Rodríguez del Bosque

    2013-01-01

    Full Text Available Purpose: Intellectual capital offers a potential source of sustainable competitive advantage and is believed to be the source from which economic growth may sprout. However, not many papers analyze the effect of sustainability in the elements involving intellectual capital. This paper seeks to highlight the key role played by corporate sustainability on corporate reputation as one of the key components of relational capital based on the knowledge-based theory.Design/methodology/approach: Authors develop a structural equation model to test the hypothesis. The study was tested using data collected from a sample of 400 Spanish consumers.Findings: The structural equation model shows that sustainability plays a vital role as antecedent of corporate reputation and relational capital. Findings suggest that economic, social and environmental domains of sustainability have a positive direct effect on corporate reputation. Additionally, this study shows that economic sustainability is considered to be the most important dimension to enhance corporate reputation.Research limitations/implications: The complicated economic environment currently experienced worldwide may affect the perceptions of Spanish consumers and their ratings. The crosscutting nature of this research inhibits an understanding of the variations in the perceptions of the customers surveyed over time, suggesting that this research could be expanded by a longitudinal study. Finally, the current study has been conducted with consumers of hotel companies in Spain and it is not clear in how far the findings can be generalized to other industries, stakeholders or countries.Practical implications: This research allows managers to identify the activities in which companies can devote resources to in order to increase firm´s reputation. By knowing these specific economic, social and environmental activities, companies can understand, analyze and make decisions in a better way about its sector and

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

    OpenAIRE

    David J. Collis

    1998-01-01

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

  6. 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.

  7. 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)

  8. Optimizing the Bankruptcy Rates of Corporate Enterprises

    Directory of Open Access Journals (Sweden)

    Vasyliev Oleksii V.

    2017-10-01

    Full Text Available An important issue in forecasting the probability of bankruptcy is the formation of an optimal set of financial-economic performance indicators with high forecast capacity. The article is aimed at optimizing the indicator system, which can be used to build a model for diagnosing the probability of corporate failures. The known methods and models for diagnosing bankruptcy were analyzed and it was found that they were based on the financial performance indicators, which use empirical data only. A set of financial performance indicators has been formed that can be used to forecast probability of corporate bankruptcy or to plan for anti-crisis measures. The practical significance of the study suggests developing a theoretical basis for solving issues arising in the diagnostics of probability of bankruptcy of corporate enterprises. Prospect for further research in this direction is to develop an integrated indicator using the fuzzy logic theory, taking into account the qualitative and quantitative performance indicators of enterprise.

  9. Organisational Social Capital through Corporate Social Performance

    Directory of Open Access Journals (Sweden)

    Adrian Henorel Niţu

    2014-01-01

    Full Text Available The purpose of this study is to identify the correlation between the corporate social responsibility performance and the Organisational Social Capital. Inductively, through grounded theory, this paper uses secondary data to develop a theoretical model which presents the relationship between the following concepts: business codes, stakeholders, Corporate Social Performance (CSP and Organisational Social Capital (OSC. This study brings together two main areas of research, namely: Organisational Social Capital and business ethics. This represents a gap in the literature, to which this research will address. Three propositions are put forward and discussed using secondary data collection methods. The findings suggest that there is a strong correlation between the characteristics which improve the quality of organisation-stakeholders relationship and the effectiveness of implementing business codes and, therefore, the increasing Corporate Social Performance. The proposed ethical framework has, at the same time, a similar effect by incrementing Organisational Social Capital, because it shares similar features with the relation between organisation-stakeholders, business codes and CSP.

  10. Organisational Social Capital through Corporate Social Performance

    Directory of Open Access Journals (Sweden)

    A.H. Niţu

    2014-06-01

    Full Text Available The purpose of this study is to identify the correlation between the corporate social responsibility performance and the Organisational Social Capital. Inductively, through grounded theory, this paper uses secondary data to develop a theoretical model which presents the relationship between the following concepts: business codes, stakeholders, Corporate Social Performance (CSP and Organisational Social Capital (OSC. This study brings together two main areas of research, namely: Organisational Social Capital and business ethics. This represents a gap in the literature, to which this research will address. Three propositions are put forward and discussed using secondary data collection methods. The findings suggest that there is a strong correlation between the characteristics which improve the quality of organisation-stakeholders relationship and the effectiveness of implementing business codes and, therefore, the increasing Corporate Social Performance. The proposed ethical framework has, at the same time, a similar effect by incrementing Organisational Social Capital, because it shares similar features with the relation between organisation-stakeholders, business codes and CSP.

  11. Rise of a New Corporate Vehicle

    DEFF Research Database (Denmark)

    Fomcenco, Alex

    2014-01-01

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

  12. 12 CFR 619.9185 - Funding Corporation.

    Science.gov (United States)

    2010-01-01

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

  13. Corporate Education in perspective of Organizational Intelligence

    Directory of Open Access Journals (Sweden)

    Kelly Cristina Wilhelm de Toni

    2016-12-01

    Full Text Available Introduction: To meet the challenges of competitiveness and achieve the conditions for generation of innovation is necessary to ensure that the workforce remains highly qualified. In this context, corporate education is an alternative. Objective: To develop a method to analyze the relationship between process approaches Organizational Intelligence and Corporate Education. Methodology: Theoretical construction performed based on literature review.Construction a methodological approach linked to the problem of this research. Results: Identification of a set of common elements between the approaches: the"Capture" and "Sharing" of knowledge and experience, the "meaning" shared and "Culture" of individual and organizational learning. Conclusions: There is a real connection between the approaches of the study. The proposed method can be seen as a tool to explain and evaluate the process of education in the enterprise from the perspective of organizational intelligence

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

    Directory of Open Access Journals (Sweden)

    Ayat S. Al-Rahahleh

    2017-06-01

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

  15. The Impact Of Viral Marketing On Corporate Brand Reputation

    OpenAIRE

    Lawrence Mpele Lekhanya

    2014-01-01

    This paper reports on the impact of viral marketing on corporate brand reputation. The study aimed to analyse and evaluate the use of viral marketing and the impact it has on the reputation of corporate branding of South African companies. The study was conducted in four South African provinces. The sample consisted of 75 companies, selected using a stratified sampling method, with respondents completing a five-point Likert scale questionnaire with the assistance of an interviewer. The result...

  16. STRATEGIES FOR FOSTERING CORPORATE ENTREPRENEURSHIP DOI: 10.5585/riae.v8i2.1648

    Directory of Open Access Journals (Sweden)

    Leonel Cezar Rodrigues

    2009-12-01

    Full Text Available This paper targets at analyzing and characterizing corporate strategies practiced at Brasilata – Metallic Packing S/A, one of the most innovative and world-wide awarded Brazilian enterprises, to stimulate corporate entrepreneurship. This research used the case study research method. Data were collected from interviews with corporate executives, from studying internal reports and documents, observing processes, norms and specific procedures. Main results show that due to corporate entrepreneurship, Brasilata improved its productivity to 81%. Some 46,000 new ideas have been examined and also 6 patents were granted, which account for 75% of the enterprise annual revenues. Evidences show therefore, that corporate entrepreneurship’s strategies are effective at Brasilata and do create corporate resilience and improve performance bolstering business sustainability.

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

    OpenAIRE

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

    2017-01-01

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

  18. Introductory Guide to European Corporate Law

    DEFF Research Database (Denmark)

    Fomcenco, Alex

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

  19. The Complementarity between Corporate Governance and Corporate Social Responsibility

    OpenAIRE

    Andrea Beltratti

    2005-01-01

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

  20. Firm-specific, and institutional determinants of corporate investments in Nigeria

    Directory of Open Access Journals (Sweden)

    Folorunsho M. Ajide

    2017-12-01

    Full Text Available We examined the effect of institutional quality and firm-specific factors on corporate investment in Nigeria using fifty-four (54 quoted non-financial firms within the period of 2002–2012. We applied dynamic panel estimator proposed by Arellano–Bond (1991. The results showed that regulatory quality, corruption, political stability and control of corruption have insignificant effect in determining corporate investments in Nigeria. Our results also confirmed that firms’ firm-specific factors influenced corporate investment in Nigeria. While firms’ cash flow displayed positive and significant effect on investment other factors had negative effects on investment.Our results showed that investment is constrained to internally generated fund, despite the existence of capital market. In addition, the spillover effect of tightening monetary policy during the period of study had increased the cost of borrowing thereby having a negative effect on investment in the real sector. We recommended that when the monetary authorities are focusing on inflation targeting, they should also not lose sight of its impact on corporate investment and other productivity growth of firms; which is the source of long term sustainable growth and development of economies. Keywords: Institution, Nigeria, GMM, Firm-specific, Investment

  1. 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...

  2. Corporate hedging under a resource rent tax regime

    International Nuclear Information System (INIS)

    Frestad, Dennis

    2010-01-01

    In addition to the ordinary corporate income tax, special purpose taxes are sometimes levied to extract abnormal profits arising from the use of natural resources. Such dual tax regimes exist in Norway for oil and hydropower, where the corresponding special purpose tax bases are unaffected by any derivatives payments. Dual tax firms with hedging programs therefore face the risk of potentially large discrepancies between the tax bases for corporate income tax and special purpose tax. I investigate how this tax base asymmetry influences the extent of hedging of value-maximizing firms facing hedgeable as well as unhedgeable risk. Dual tax firms facing deadweight costs in low-profit events generally demand less hedging than ordinary firms, but otherwise respond similarly to characteristics of the underlying risk exposures. The special purpose tax does not influence firms' hedge portfolios in the absence of deadweight cost. (author)

  3. ECONOMIC RELATIONS BETWEEN PERSONAL AND CORPORATE INCOME TAX

    Directory of Open Access Journals (Sweden)

    Tomasz Skica

    2014-06-01

    Full Text Available The main goal of this article is to discuss the mutual economic relations between personal and corporate income taxes. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis in which the objective of the taxation is discussed. This part represents the trends in research on taxation and clarifies the aspects of taxes that should be considered in an optimal tax system construction. These include solutions which stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax equalization. The conclusions are focused on the tax rates in personal and corporate income tax and their influence on economic behavior of firms and individuals. The authors show different points of view on tax rate equalization and discuss its consequences.

  4. Regulating Corporate Governance in the EU

    DEFF Research Database (Denmark)

    Horn, Laura

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

  5. 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,

  6. 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.

  7. 31 CFR 360.55 - Individuals authorized to certify.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Individuals authorized to certify. 360.55 Section 360.55 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... imprint of either the corporate seal of the institution or of the issuing or paying agent's stamp. The...

  8. 31 CFR 353.55 - Individuals authorized to certify.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Individuals authorized to certify. 353.55 Section 353.55 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... imprint of either the corporate seal of the institution or of the issuing or paying agent's stamp. The...

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

    Science.gov (United States)

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

    2017-01-01

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

  10. 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.

  11. Corporate income tax competition, double taxation treaties, and foreign direct investment

    OpenAIRE

    Janeba, Eckhard

    1992-01-01

    In the presence of international-capital mobility foreign direct investment is influenced by corporate income taxation and the rules how taxes paid in the host country are treated at home. In this paper the exemption, credit and deduction method are considered as tax rules. First, it is shown that under the exemption method there exist tax rate combinations that lead to a reversal of capital flows compared to a free-trade situation. Second, the decision on the tax rule and the corporate tax r...

  12. Discourses and Inter-Corporeity

    Directory of Open Access Journals (Sweden)

    Algis Mickūnas

    2015-10-01

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

  13. 12 CFR 561.45 - Service corporation.

    Science.gov (United States)

    2010-01-01

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

  14. 46 CFR 67.39 - Corporation.

    Science.gov (United States)

    2010-10-01

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

  15. The formation and development of corporate culture of learning organization: efficiency assessment

    Directory of Open Access Journals (Sweden)

    T. O. Tolstykh

    2017-01-01

    Full Text Available In modern conditions of digitalization of the economy, its integration with the policy society questions of formation and development of corporate culture of the learning organisation are of particular relevance. Digital transformation of business dictates the need for the emergence and development of learning organizations, creating and preserving knowledge. In this situation, the openness of issues of assessment of efficiency of processes of formation and development defines the importance of the proposed research. Corporate culture is regarded by most scholars as the most important internal resource of the organization, able to provide her with stability in a crisis and give impetus to the development and transition to qualitatively different levels of the life cycle. This position assumes that a strong corporate culture should be aimed at building a learning organization, able to quickly adapt to changes in the external and internal environment. This article examines the issue of assessment of efficiency of corporate culture; it is shown that in addition to the empirical, sociological methods and qualitative approach to evaluation, is acceptable investment approach. This option appears when you use the aggregate target-oriented and project management methods, which allows in a systematic manner to carry out the formation and development of corporate culture. The assessment should be subject to software development activities and (or development of the corporate culture of a learning organization. In evidence to draw conclusions on the example of agricultural companies, a calculation of the economic efficiency of the program of formation of corporate culture of a learning organization. Calculation of net discounted income, the net present value of the project, profitability index, project profitability, payback period. This confirms the social and economic effects of the proposed program on the formation of corporate culture of independent

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

    DEFF Research Database (Denmark)

    Horn, Laura

    2012-01-01

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

  17. 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...

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

    Directory of Open Access Journals (Sweden)

    Sarwar Uddin Ahmed

    2016-10-01

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

  19. THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE VALUE

    Directory of Open Access Journals (Sweden)

    Diana DOBRESCU

    2013-12-01

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

  20. 27 CFR 31.123 - New corporation.

    Science.gov (United States)

    2010-04-01

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

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

    NARCIS (Netherlands)

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

    2016-01-01

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

  2. 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...

  3. 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.

  4. Inequalities in health: approaches by health authorities in an English health region.

    Science.gov (United States)

    McCarron, P; Yates, B

    2000-06-01

    In 1995 the Department of Health published Variations in health: what can the Department of Health do? This recommended that health authorities should have a comprehensive plan for identifying and tackling variations in health. We investigated how health authorities in the South and West Region were taking forward this work. Semi-structured interviews and reviews of documentation were conducted in all health authorities in the South and West Region of England. All health authorities viewed tackling inequalities in health as important; however, explicit strategies did not exist and Health of the Nation targets were a vehicle for determining priorities of inequalities. Explicit corporate commitment was often weak. Analyses were being conducted to determine the magnitude of local health inequalities and to assist in designing appropriate interventions. The importance of alliance working was highlighted; much work was being done although success was variable. Efforts are being made throughout the South and West region to tackle inequalities in health. Although strategic vision at the corporate level was often lacking, there was evidence of commitment to taking the inequalities agenda forward within public health directorates. Strengthening of primary care and alliance working roles is essential. Recent national strategy documents, forthcoming legislation, and a review of health inequalities recognize the health effects of inequalities and require health authorities to collaborate with local partners to tackle these, and will offer opportunities to improve corporate commitment and alliance working. Uptake and success of these opportunities will have a major influence on progress in tackling health inequalities.

  5. 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.…

  6. 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...

  7. 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.

  8. Using a Corporate Code of Ethics to Assess Students' Ethicality: Implications for Business Education

    Science.gov (United States)

    Persons, Obeua

    2009-01-01

    The author used a corporate code of ethics as a roadmap to create 18 scenarios for assessing business students' ethicality as measured by their behavioral intention. Using a logistic regression analysis, the author also examined 8 factors that could potentially influence students' ethicality. Results indicate 6 scenarios related to 5 areas of the…

  9. 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...

  10. Corporate accountability and transitional justice

    Directory of Open Access Journals (Sweden)

    Sabine Michalowski

    2015-10-01

    Full Text Available Traditionally, transitional justice processes do not address the role of corporations in dictatorships or in armed conflicts that give rise to the need for dealing with grave and systematic human rights violations. However, there is a growing awareness that in many contexts corporations contribute to these violations, often in the form of corporate complicity with the principal violators. An argument can therefore be made that to achieve the aims of transitional justice and establish a holistic narrative of the past as well as obtain justice and reparations for victims requires investigating and addressing the role of corporate actors. This article uses the example of Colombia’s Justice and Peace process to show some of the complexities, opportunities and challenges that arise if transitional justice measures focus primarily on criminal law and create a specific legal framework, outside of the ordinary justice systems, only for a limited group of primary perpetrators, in the Colombian case for members of the armed groups who demobilised. It is argued that the exclusion of corporate actors in contexts where their role is regarded as significant leads to victims seeking alternatives ways to obtain justice and that both victims and corporations would benefit if transitional justice mechanisms addressed the role of corporations.

  11. 31 CFR 315.55 - Individuals authorized to certify.

    Science.gov (United States)

    2010-07-01

    ... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Individuals authorized to certify. 315.55 Section 315.55 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued... authenticated by a legible imprint either of a corporate stamp of the institution or of the issuing or paying...

  12. Corporate moral responsibility in health care.

    Science.gov (United States)

    Wilmot, S

    2000-01-01

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

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

    Science.gov (United States)

    Harrigan, Nicholas M

    2017-12-01

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

  14. 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...

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

    Directory of Open Access Journals (Sweden)

    Sanjana Brijball Parumasur

    2016-08-01

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

  16. 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.

  17. 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.

  18. 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....

  19. Enhancing bank transparency: What role for the supervision authority?

    Directory of Open Access Journals (Sweden)

    Giuli Francesco

    2009-01-01

    Full Text Available We apply a three-tier hierarchical model of regulation, developed along the lines of Laffont and Tirole (1993, to an adverse selection problem in the corporate bond market. The bank brings the bonds to the market and informs the potential buyers about the bond risks; a unique benevolent public authority aims at maximising investors' welfare. The main goal is to investigate whether this unique authority is able to fully inform the market on a firm's true credit worthiness when banks, in order to recover doubtful credits, favour the placement of bonds issued by levered firms by concealing their true risk. By establishing the necessary conditions that allow optimal sanctions to produce the first best equilibrium, we show that the core problem of adverse selection in the corporate bond market does not lie so much in the benevolence of the delegated monitoring system, but rather in the possibility of affecting and sanctioning a firm's behavior.

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

    NARCIS (Netherlands)

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

    2015-01-01

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

    Design/methodology/approach
    An

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

    NARCIS (Netherlands)

    Theo van der Voordt; Geert Dewulf; Ronald Beckers

    2015-01-01

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

  2. Corporate reputation and CSR reporting to stakeholders: Gaps in the literature and future lines of research

    OpenAIRE

    Pérez Ruiz, Andrea

    2015-01-01

    ABSTRACT: Purpose - The purpose of this paper is to provide a literature review of the underdeveloped stream of research that analyses corporate reputation as an outcome of corporate social responsibility (CSR) reporting. Design/methodology/approach - The author systematically reviews the theoretical and empirical literature on the CSR reporting-reputation relationship, identify several gaps in the body of knowledge and provide new lines of study to develop this relevant stream of researc...

  3. Corporate psychopathy and the full-range leadership model.

    Science.gov (United States)

    Mathieu, Cynthia; Neumann, Craig; Babiak, Paul; Hare, Robert D

    2015-06-01

    The B-Scan 360 is a relatively new, purpose-built measure of corporate psychopathy that addresses many of the issues inherent in studying psychopathy in organizations. The primary goal of the present study was to measure the relationship between employees' perception of psychopathic features in their supervisor and their rating of their supervisor on the Full-Range Model of Leadership. The second goal of the study was to test the B-Scan 360's factor structure and test its interrater reliability in an organizational sample. A total of 491 civic employees and 116 employees from a branch of a large financial company completed the B-Scan 360 as well as the Multifactor Leadership Questionnaire on their direct supervisor. The B-Scan 360 and all of its four factors were positively correlated with passive leadership (Laissez-Faire leadership) and negatively correlated with positive leadership (both Transactional and Transformational leadership). Furthermore, results revealed the same four-factor structure and good interrater reliability for the B-Scan 360 in this business sample as previously reported for a general population. Overall, the results provide additional support for the B-Scan 360 as a measure of psychopathic traits in corporate settings. © The Author(s) 2014.

  4. Corporate environment protection as a legal problem

    International Nuclear Information System (INIS)

    Kloepfer, M.

    1993-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Felichesmi Selestine Lyakurwa

    2013-11-01

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

  6. Corporate Brand Value Shifting from Identity to Innovation Capability: from Coca-Cola to Apple

    OpenAIRE

    Ray R. Gehani

    2016-01-01

    Corporate brand value, a key corporate asset, has traditionally relied on stakeholder interactions, heritage, and corporate identity. In dynamic fast clock-speed industries (information technology and consumer electronics), we note that brand values change dramatically within a few years based on their innovativeness. Using grounded theory approach and multi-case study method we examine how Apple, Samsung, Toyota, and Coca-Cola sustained their most valuable global brands while Kodak and Gener...

  7. The effect of corporate social responsibility disclosures on financial performance in the banking industry: empirical study on Egyptian banking sector

    Directory of Open Access Journals (Sweden)

    Racha El Moslemany

    2017-03-01

    Full Text Available The aim of this paper to establish the relationship between corporate social responsibility disclosure and financial performance in the Egyptian banking sector. Only three banks were included in the study because Corporate Social Responsibility is a new concept that has not yet been fully established in the banking sector in Egypt. Secondary data were obtained from the annual financial reports of the banks for the period from 2008 to 2011. Corporate social responsibility score was obtained using content analysis of reports of the companies on various components of corporate social responsibility as reported in their annual financial reports. The present study identified four dimensions in the pilot study: Environment, Community, Customer, and Employee. Descriptive analysis was used to describe data collected such as Pearson correlation method. The authors used regression analysis to study the relationship between the dependent variables and the independent variables and the bank age and bank size were used as control variables in the analysis. The results indicated an insignificant relationship between the independent variables (corporate social responsibility toward environment, community, customer, and employee used in the model and the dependent variables Corporate Financial Performance as measured by (ROA, ROE, NPM, and EPS. The results of the study proved the absence of a significant relationship between the dependent and the independent variables as a whole. Yet, some relationships were found concerning individual measures. The major limitation of this paper is the sample size. In addition, failure of corporations to disclose CSR in the annual reports will have a material effect on these findings. The findings of this paper have practical implications on the management of Banks in Egypt to re-think and re-strategize their CSR policies that incorporate social and economic performance to improve their CFP.

  8. Corporate Social Responsibility in banking sector

    Directory of Open Access Journals (Sweden)

    Lucie Kvasničková Stanislavská

    2012-01-01

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

  9. Corporate hedging under a resource rent tax regime

    Energy Technology Data Exchange (ETDEWEB)

    Frestad, Dennis [Department of Economics and Business Administration, University of Agder, Serviceboks 422, 4604 Kristiansand (Norway)

    2010-03-15

    In addition to the ordinary corporate income tax, special purpose taxes are sometimes levied to extract abnormal profits arising from the use of natural resources. Such dual tax regimes exist in Norway for oil and hydropower, where the corresponding special purpose tax bases are unaffected by any derivatives payments. Dual tax firms with hedging programs therefore face the risk of potentially large discrepancies between the tax bases for corporate income tax and special purpose tax. I investigate how this tax base asymmetry influences the extent of hedging of value-maximizing firms facing hedgeable as well as unhedgeable risk. Dual tax firms facing deadweight costs in low-profit events generally demand less hedging than ordinary firms, but otherwise respond similarly to characteristics of the underlying risk exposures. The special purpose tax does not influence firms' hedge portfolios in the absence of deadweight cost. (author)

  10. Contribution to the discussion on the banning of corporal punishment of children

    Directory of Open Access Journals (Sweden)

    Simović Darko Z.

    2016-01-01

    Full Text Available This paper discusses the arguments pro et contra banning of corporal punishment of children, in light of existing comparative legal solutions, experience from foreign countries and results of scientific research on the effects of this method of child discipline. According to the current state of knowledge, the fact that corporal punishment of children does not produce long-lasting positive changes in behavior, but likely produces several detrimental consequences; implies that this child discipline method should be abandoned and substituted by alternative ones. The experience of countries where the corporal punishment of children has been outlawed for decades tells us this may be achieved primarily through awareness raising activities and measures aimed at empowering parents and caregivers. A tendency to equate corporal punishment with physical abuse may turn out to be ineffective in suppression of inadequate child discipline practices if the focus of societal reaction is predominantely put on punishment and stigmatization of parents and caregivers instead on their proper training and empowering, and activities aimed at raising public awareness on the rights of children.

  11. 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.

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

    NARCIS (Netherlands)

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

    2010-01-01

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

  13. 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.

  14. 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

  15. Influence Of Corporate Social Responsibility On Hotel Demand

    OpenAIRE

    Claudia Sevilla-Sevilla; Maria Dolores Reina-Paz; Ainhoa Rodriguez-Oromendia

    2014-01-01

    The embrace of corporate social responsibility (CSR) by the Spanish hospitality industry is still in the early stages. Few hotel companies publish sustainability reports, although the number of tourism and distribution channel organizations (tour operators, online travel agencies, etc.) incorporating specific aspects of CSR is growing each year. In this paper, the authors analyze whether CSR has a direct effect on end-consumer demand in Spain, identifying those aspects that customers evaluate...

  16. The Role of Corporate Governance in Firm Performance

    OpenAIRE

    Naimah Zahroh; Hamidah

    2017-01-01

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

  17. Corporate Governance in Publicly Traded Canadian Companies

    OpenAIRE

    Hu, Jie; Wang, Chong

    2011-01-01

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

  18. Board Directors and Corporate Social Responsibility

    OpenAIRE

    Mariana Nedelcu (Bunea)

    2014-01-01

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

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

    Science.gov (United States)

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

    2006-01-01

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

  20. 76 FR 11935 - Death of Army Corporal Frank W. Buckles, the Last Surviving American Veteran of World War I

    Science.gov (United States)

    2011-03-03

    ... of Army Corporal Frank W. Buckles, the Last Surviving American Veteran of World War I By the... Corporal Frank W. Buckles, the last surviving American veteran of World War I, and in remembrance of the generation of American veterans of World War I, I hereby order, by the authority vested in me by the...