WorldWideScience

Sample records for policy corporate author

  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. 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...

  4. 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.

  5. 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

  6. Dividend Policy and Corporate Value (A Meta-Analysis

    Directory of Open Access Journals (Sweden)

    Tifani Titah Dwi Tyastari

    2017-07-01

    Full Text Available This study aimed to understand the effect of dividend policy on corporate value, as well as to examine and analyze the variation of result study on corporate value in Indonesia.Dividend Signaling Model was the grand theory used to explain the effect of dividend policy on corporate value. This study used meta-analysis approach with the sample were 70 researches in Indonesia, both the published and unpublished in 2007-2015. The result of this study, meta-analysis strengthens the findings of the previous study which stated that the dividend policy could increase the corporate value. The differences of the previous studies were due to the presence of moderation effect from the measurement model of corporate value and dividend corporate.

  7. Exploring domestic partnership benefits policies in corporate America.

    Science.gov (United States)

    Davidson, Elizabeth L; Rouse, Joy

    2004-01-01

    This article examines the domestic partner benefits (DP benefits) movement in corporate America, among Fortune 500 companies. An unprecedented number of Fortune 500 corporations started to extend equal benefits to their employees in the late 1990s. One-third of Fortune 500 companies now extend DP benefits to their gay employees despite national refusal to legally recognize same-sex unions. We provide a macro analysis of the 2002 Fortune 500 companies to explore the characteristics of the corporations that offer the benefits and the impetus for adopting these new gay friendly policies. Findings are that top ranked Fortune 500 and industry leaders act as benchmarkers for the corporate community. Region of the corporate headquarters and commitment to diversity issues also inform these organizational changes. Isomorphisic processes offer viable explanations for the transformation of the corporate climate that touts DP benefit policies as "the right thing to do" and considers these policies as good business sense in order to compete for employees. The DP benefits movement reflects corporate America trying to enhance their reputational capital by including gay issues as part of their diversity programs and policies.

  8. 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...

  9. 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

  10. 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.

  11. Monetary policy and dynamic adjustment of corporate investment: A policy transmission channel perspective

    Directory of Open Access Journals (Sweden)

    Qiang Fu

    2015-06-01

    Full Text Available We investigate monetary policy effects on corporate investment adjustment, using a sample of China’s A-share listed firms (2005–2012, under an asymmetic framework and from a monetary policy transmission channel perspective. We find that corporate investment adjustment is faster in expansionary than contractionary monetary policy periods. Monetary policy has a significant effect on adjustment speed through monetary and credit channels. An increase in the growth rate of money supply or credit accelerates adjustment. Both effects are significantly greater during tightening than expansionary periods. The monetary channel has significant asymmetry, whereas the credit channel has none. Leverage moderates the relationship between monetary policy and adjustment, with a greater effect in expansionary periods. This study enriches the corporate investment behavior literature and can help governments develop and optimize macro-control policies.

  12. 45 CFR 2508.3 - What is the Corporation's Privacy Act policy?

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false What is the Corporation's Privacy Act policy? 2508... NATIONAL AND COMMUNITY SERVICE IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 2508.3 What is the Corporation's Privacy Act policy? It is the policy of the Corporation to protect, preserve, and defend the right of...

  13. 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.

  14. Corporate Policy Conferences and Events

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

    André Lavoie

    2015-10-15

    Oct 15, 2015 ... Hospitality as defined in the Corporate Hospitality Policy; ... awards and recognition ceremonies; social events and any other ... The Convenor is the person who initiates an event and takes responsibility for its conduct.

  15. Policy Enabling Environment for Corporate Renewable Energy Sourcing

    Energy Technology Data Exchange (ETDEWEB)

    2017-05-09

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

  16. Corporate Policies with Permanent and Transitory Shocks

    NARCIS (Netherlands)

    J-P. Decamps (Jean-Paul); S. Gryglewicz (Sebastian); E. Morellec (Erwan); S. Villeneuve (Stephane)

    2016-01-01

    textabstractWe model the financing, cash holdings, and hedging policies of a firm facing financing frictions and subject to permanent and transitory cash flow shocks. We show that permanent and transitory shocks generate distinct, sometimes opposite, effects on corporate policies and use the model

  17. 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

  18. 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)

  19. Risk Management: Coordinating Corporate Investment and Financing Policies

    OpenAIRE

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

    1992-01-01

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

  20. 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.

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

    Directory of Open Access Journals (Sweden)

    Dewi Kartika Sari

    2017-09-01

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

  2. 77 FR 11564 - Draft Policy on Consultation With Alaska Native Claims Settlement Act Corporations

    Science.gov (United States)

    2012-02-27

    ... Claims Settlement Act Corporations AGENCY: Office of the Secretary, Interior. ACTION: Notice of... draft policy on consultation with Alaska Native Claims Settlement Act corporations. DATES: Submit...-199, this consultation policy also applies to corporations established under the Alaska Native Claims...

  3. 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?

  4. 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

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

    OpenAIRE

    Gotterbarn , Don

    2012-01-01

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

  6. 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...

  7. 10 Reasons Why Corporate Language Policies Can Create More Problems Than They Solve

    DEFF Research Database (Denmark)

    Sanden, Guro Refsum

    One of the challenges multinational corporations (MNCs) are faced with, is the question of how to communicate through the language barriers presented by linguistic diversity. An increasing number of companies choose to address these issues through corporate language policies, for example...... to collaboration and group dynamics, communicative problems, language policies which leads to reallocation of power, divergence between de facto vs. de jure language policies, language policies which are not aligned with the overall business plan of the company, language management tools which are implemented...... by adopting a common corporate language. Language policies are often seen as a cheap and easy solution to overcome communicative problems, but previous research has demonstrated that there might be several potentially negative consequences associated with them. The purpose of this paper is to shed some light...

  8. Policy-Making for Australian Schooling: The New Corporate Federalism.

    Science.gov (United States)

    Lingard, Bob

    1991-01-01

    The corporate federalism concept illustrates the way a national approach to policy development for Australian schooling has been utilized by the Hawke Labor government. Negotiated consensus at the Australian Education Council has been used to arrive at these policies and to circumvent politically the constitutional and financial realities of…

  9. Government Policies for Corporate Social Responsibility in Europe:

    DEFF Research Database (Denmark)

    Knudsen, Jette Steen; Moon, Jeremy; Slager, Rieneke

    2015-01-01

    This paper analyses policies of 22 European Union member governments, designed to encourage corporate social responsibility (CSR) between 2000 and 2011. It categorises these policies by their regulatory strength and identifies the range of issues to which CSR policies are directed. The paper argues...... that Northern European, Scandinavian and UK governments are reconstructing their respective institutional structures to embed CSR concerns more explicitly therein. It concludes that these government CSR initiatives are converging, particularly around their increased regulatory strength and the broadening...

  10. 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...

  11. Making an impact. The influence of policies to reduce emissions from aviation on the business travel patterns of individual corporations

    Energy Technology Data Exchange (ETDEWEB)

    Davies, Zoe G.; Armsworth, Paul R. [Biodiversity and Macroecology Group, Department of Animal and Plant Sciences, University of Sheffield, Sheffield S10 2TN (United Kingdom)

    2010-12-15

    The contribution of aviation to global carbon dioxide (CO{sub 2}) emissions is projected to triple by 2050. As nations strive to meet CO{sub 2} reduction targets, policy interventions to manage the growth of emissions arising from air travel are likely. Here, we investigate the potential influence of aviation emissions reduction policies on the business travel patterns of individual corporations. Using travel data from six UK-based companies, we find that increased ticket prices can deliver substantial emissions cuts, particularly on premium class flights, and may provide strong financial incentives to seek modal and/or technological alternatives to flying. We also find that corporations from different business sectors vary in their responsiveness to a range of policy options. Finally, we examine questionnaire data to determine whether companies more broadly are going beyond compliance to mitigate their environmental impact by managing travel-related emissions voluntarily. Although many corporations are measuring and reporting emissions, only a limited number are willing to implement in-house reduction policies prior to regulation. (author)

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2017-05-25

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

  13. 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.

  14. Corporal punishment in light of the criminal policies of the religious state

    Directory of Open Access Journals (Sweden)

    Mohammad Mahdi AnjomShoae

    2011-07-01

    Full Text Available In the Islamic Republic of Iran in which a Muslim jurist has absolute authority over all its pillars and affairs, the supreme leader’s views play an important role both directly in determining the criminal policy for confronting and preventing behavioral and moral corruptions (as a part of general policies of system, and indirectly in passing and approving laws in accordance and agreement with the standards of Islamic Shariah. Disciplining and punishing children as a part of criminal policy in the jurisprudential teachings of Islam are recognized as a right for parents and the approved laws also confirm this. However, restrictions such as observing the limits of custom and expediency are the requirements for exercising this right that has a great influence on adjusting it and protecting children. Disciplining child offenders by the courts and juvenile centers is one of the mechanisms that govern the criminal policy to confront the abnormal behavior of children and in fact replace corporal punishment and rough behavior which result in normal controlled reactions. In the international view, adoption of CRC (Convention on the Rights of Child by the Islamic Republic of Iran with reservations can raise some misconceptions regarding the contradiction between domestic law and religious opinions on the matter with international law and may cast doubt on its international commitments. In addition to describing the legal status of corporal punishment of children, this study will reveal the position of the legal system of the Islamic Republic of Iran towards this important international document more than before.

  15. Government Policies for Corporate Social Responsibility in Europe

    DEFF Research Database (Denmark)

    Knudsen, Jette Steen; Moon, Jeremy; Slager, Rieneke

    This paper analyses policies of twenty two EU member governments designed to encourage corporate social responsibility (CSR) over the first decade of the century. Our paper categorizes policies for CSR into different types depending on their expected degree of regulatory strength. Secondly, whilst...... it identifies a wide range of issues to which government CSR policies are directed, it notes a tendency for these to have expanded from social affairs and employment issues, through environmental issues, to economic and trade and development issues. Thirdly, governments act as agents in their respective...... institutional structures to embed CSR concerns explicitly into these frameworks....

  16. Corporate social policy - problems of institutionalization and experience of Russian oil and gas companies

    Science.gov (United States)

    Nekhoda, E.; Kolbysheva, Yu; Makoveeva, V.

    2015-11-01

    The article examines a range of problems related to the process of institutionalization in the corporate social policy, characterizing the social responsibility of business and representing a part of the general strategy of corporate social responsibility. The experience of the social policy implementation in oil and gas companies is analyzed.

  17. Corporal Punishment in U.S. Public Schools: Prevalence, Disparities in Use, and Status in State and Federal Policy.

    Science.gov (United States)

    Gershoff, Elizabeth T; Font, Sarah A

    2016-01-01

    School corporal punishment is currently legal in 19 states, and over 160,000 children in these states are subject to corporal punishment in schools each year. Given that the use of school corporal punishment is heavily concentrated in Southern states, and that the federal government has not included corporal punishment in its recent initiatives about improving school discipline, public knowledge of this issue is limited. The aim of this policy report is to fill the gap in knowledge about school corporal punishment by describing the prevalence and geographic dispersion of corporal punishment in U.S. public schools and by assessing the extent to which schools disproportionately apply corporal punishment to children who are Black, to boys, and to children with disabilities. This policy report is the first-ever effort to describe the prevalence of and disparities in the use of school corporal punishment at the school and school-district levels. We end the report by summarizing sources of concern about school corporal punishment, reviewing state policies related to school corporal punishment, and discussing the future of school corporal punishment in state and federal policy.

  18. Policy uncertainty and corporate performance in government-sponsored voluntary environmental programs.

    Science.gov (United States)

    Liu, Ning; Tang, Shui-Yan; Zhan, Xueyong; Lo, Carlos Wing-Hung

    2018-08-01

    This study combines insights from the policy uncertainty literature and neo-institutional theory to examine corporate performance in implementing a government-sponsored voluntary environmental program (VEP) during 2004-2012 in Guangzhou, China. In this regulatory context, characterized by rapid policy changes, corporate performance in VEPs is affected by government surveillance, policy uncertainty, and peer pressures. Specifically, if VEP participants have experienced more government surveillance, they tend to perform better in program implementation. Such positive influence of government surveillance is particularly evident among those joining under high and low, rather than moderate uncertainty. Participants also perform better if they belong to an industry with more certified VEP firms, but worse if they are located in a regulatory jurisdiction with more certified VEP firms. At a moderate level of policy uncertainty, within-industry imitation is most likely to occur but within-jurisdiction imitation is least likely to occur. Copyright © 2018 Elsevier Ltd. All rights reserved.

  19. Corporate Staff Social Rights and Protection as Key Points of Business Entities Social Policy

    Directory of Open Access Journals (Sweden)

    Svetlana V. Titova

    2013-01-01

    Full Text Available The article describes key notions and principles of corporate staff social rights and protection. These notions were considered in terms of business entities social policy. The author thoroughly studied such personnel rights as the right to organize and bargain collectively, freedom of association, payment for personnel labor, child labor, forced labor, duty hours, discrimination, worker safety and health. The author attaches special attention to the types of privileges and guarantees, which business entities should provide to their employees, such as compensation for moral damages caused by labor injury, material assistance to employees and their families in different cases, concerned with labor functions

  20. Determinants of corporate dividend policy in Indonesia

    Science.gov (United States)

    Lestari, H. S.

    2018-01-01

    This study aims to investigate the determinants factors that effect the dividend policy. The sample used in this research is manufacture companies listed in Indonesia Stock Exchange (IDX) and the period 2011 - 2015. There are independent variables such as earning, cash flow, free cash flow, debt, growth opportunities, investment opportunities, firm size, largest shareholder, firm risk, lagged dividend and dividend policy used as dependent variable. The study examines a total of 32 manufacture companies. After analyzing the data using the program software Eviews 9.0 by multiples regression analysis reveal that earning, cash flow, free cash flow, firm size, and lagged dividend have significant effect on dividend policy, whereas debt, growth opportunities, investment opportunities, largest shareholder, and firm risk have no significant effect on dividend policy. The results of this study are expected to be implemented by the financial managers in improving corporate profits and basic information as return on investment decisions.

  1. Enterprise systems backup and recovery a corporate insurance policy

    CERN Document Server

    de Guise, Preston

    2008-01-01

    The success of information backup systems does not rest on IT administrators alone. Rather, a well-designed backup system comes about only when several key factors coalesce-business involvement, IT acceptance, best practice designs, enterprise software, and reliable hardware. Enterprise Systems Backup and Recovery: A Corporate Insurance Policy provides organizations with a comprehensive understanding of the principles and features involved in effective enterprise backups.Instead of focusing on any individual backup product, this book recommends corporate procedures and policies that need to be established for comprehensive data protection. It provides relevant information to any organization, regardless of which operating systems or applications are deployed, what backup system is in place, or what planning has been done for business continuity. It explains how backup must be included in every phase of system planning, development, operation, and maintenance. It also provides techniques for analyzing and impr...

  2. Higher Education Policy in Australia: Corporate or Coercive Federalism?

    Science.gov (United States)

    Smart, Don

    1991-01-01

    Although the Hawke government's general strategy of corporate federalism may dominate educational policy in Australia, higher education (excluding teacher education) is an exception. Because the Commonwealth assumed full financial responsibility for higher education, it has increasingly employed coercive federalism or simply ignored the states.…

  3. Corporal Punishment in the State of Louisiana: A Descriptive Study of Policies and Practices

    Science.gov (United States)

    Broussard, Mary R.

    2014-01-01

    Louisiana is currently one of the 19 states in the United States that still allow the use of corporal punishment in public schools. The research questions that drove this study explored Louisiana-published court cases involving corporal punishment in public schools, district policies regarding the use of corporal punishment, reported instances of…

  4. Fiscal Policy Impact on the State of Circulating Capital in the Corporate Sector

    Directory of Open Access Journals (Sweden)

    Paranchuk Stepan V.

    2014-02-01

    Full Text Available The goal of the article lies in identification of impact of the fiscal policy on the state of circulating capital in the corporate sector in Ukraine and in other countries. The article underlines conceptual approaches to improvement of the state tax policy with consideration of a necessity of formation of own financial resources for formation of circulating capital by subjects of the corporate sector. It justifies scientific and practical measures on reduction of the tax load on the production capital, that is, on that part of the fixed and circulating capital, which regularly and directly participates in creation of the added value. It offers a list of tax privileges for subjects of the corporate sector that direct profit into accumulation of the own capital base, including in the part of increase of the circulating capital. Realisation of the proposed recommendations should facilitate fast accumulation of financial resources for further formation of the circulating capital in the corporate sector, since this is an indispensable condition of high efficiency of corporate finance and economic activity in general.

  5. Public Policies for Corporate Social Responsibility in Four Nordic Countries

    DEFF Research Database (Denmark)

    Midttun, Atle; Gjølberg, Maria; Kourula, Arno

    2015-01-01

    Corporate social responsibility (CSR) was historically a business-oriented idea that companies should voluntarily improve their social and environmental practices. More recently, CSR has increasingly attracted governments’ attention, and is now promoted in public policy, especially in the European......’ traditions favoring negotiated agreements and strong regulation to control corporate conduct. This article analyzes the conflicts and compatibilities arising when advanced welfare states introduce CSR, focusing on how the two traditions diverge and on how conflicts are reconciled. Empirically the study...

  6. 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

  7. The growth of corporate private hospitals in Malaysia: policy contradictions in health system pluralism.

    Science.gov (United States)

    Barraclough, S

    1997-01-01

    The rapid growth of corporate investment in the Malaysian private hospital sector has had a considerable impact on the health care system. Sustained economic growth, the development of new urban areas, an enlarged middle class, and the inclusion of hospital insurance in salary packages have all contributed to a financially lucrative investment environment for hospital entrepreneurs. Many of Malaysia's most technologically advanced hospitals employing leading specialists are owned and operated as corporate business ventures. Corporate hospital investment has been actively encouraged by the government, which regards an expanded private sector as a vital complement to the public hospital system. Yet this rapid growth of corporately owned private hospitals has posed serious contradictions for health care policy in terms of issues such as equity, cost and quality, the effect on the wider health system, and the very role of the state in health care provision. This article describes the growth of corporate investment in Malaysia's private hospital sector and explores some of the attendant policy contradictions.

  8. Corporate political strategy: incorporating the management of public policy issues into hospital strategy.

    Science.gov (United States)

    Bigelow, B; Arndt, M; Stone, M M

    1997-01-01

    Hospitals engage in a variety of strategies designed to anticipate, shape, and respond to public policy issues. This article describes corporate political strategy and argues for its need throughout a public policy issue's life cycle.

  9. Philippine Corporate Governance : Environment and Policy and their Impact on Performance and Finance

    OpenAIRE

    Cesar G. Saldaña

    2000-01-01

    The Asian Development Bank initiated a study of Corporate Governance and Finance in Selected developing Member Countries in November 1998. The objectives of the study for the Philippines are to evaluate the history and current state of corporate governance in the Philippines; establish a sound analytic basis for policy and regulatory reform measures to strengthen corporate governance of Philippine companies and recommend reform measures for the Philippine government and the Bank. It analyzes ...

  10. 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.

  11. 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.…

  12. European Policy for Corporate Social Responsibility: Governance Context, Linkage with Sustainable development and Crisis as a Policy Factor

    Directory of Open Access Journals (Sweden)

    Taliouris, Evangelos

    2018-01-01

    Full Text Available Political prerequisites for sustainable development (SD in European Union (EU and its member states are environmental innovation as well as transparency, social welfare, good governance and responsible entrepreneurship. The Europe 2020 Strategy and its indicators were a significant step in order EU, its member states and the social stakeholders to deal with crisis negative socioeconomic and environmental outcomes, but also to improve social trust. An important stakeholder towards these is European business sector. Therefore, responsible entrepreneurship via corporate social responsibility (CSR is a policy topic in EU in parallel with other policy topics such as transparency (e.g. non-financial reporting and good governance (e.g. political framework for CSR. The European business community was always a crucial stakeholder for development, but since 2001 CSR is explicitly part of European policy agenda through topics such as public procurement, responsible supply chains, anti-corruption policies, employment generation, reporting and disclosure etc. In EU the applied policy for CSR indicates different approaches and policy tools within the common policy framework and definitions. Moreover, the crisis evolution became an accelerator for CSR policy evolution and convergence between perspectives and member states. The renewed strategy in 2011, the report for CSR public policies in 2014 and the EU steps towards SD Agenda for 2030 in 2015 indicated issues such as corporate citizenship and responsible entrepreneurship as an ongoing policy process that focuses both on EU political convergence at member states level and the European business sector excellence.

  13. The Relation Between Policies concerning Corporate Social Responsibility and Philosophical Moral Theories

    OpenAIRE

    Frederiksen, Claus S.

    2009-01-01

    This paper examines the relation between policies concerning Corporate Social Responsibility (CSR) and philosophical moral theories. The objective is to determine which moral theories form the basis for CSR policies. Are they based on ethical egoism, libertarianism, utilitarianism or some kind of common-sense morality? To address this issue, I conducted an empirical investigation examining the relation between moral theories and CSR policies, in companies engaged in CSR. Based ...

  14. 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.

  15. Financial Restructuring in Banking and Corporate Sector Crises: What Policies to Pursue?

    OpenAIRE

    Stijn Claessens; Daniela Klingebiel; Luc Laeven

    2001-01-01

    We review the literature on resolving bank and corporate sector crises to identify government policies that affect the depth of a crisis and the ease and sustainability of recovery, and to analyze their fiscal cost. A consistent framework - including sufficient resources for loss-absorption and private agents facing the right framework of sticks and carrots - is the, although often missing key to successful bank and corporate restructuring. Sustainability of restructuring calls for deeper str...

  16. Is It Time for a U.S. Policy to Ban Corporal Punishment of Schoolchildren?

    Science.gov (United States)

    Breshears, Elizabeth

    2014-01-01

    This article examines corporal punishment in U.S. public schools, proposes a national conversation regarding its use, and advocates for a national policy to promote nonviolent discipline methods and prohibit corporal punishment of children in educational settings. The United States remains one of the few postmodern societies without a national…

  17. 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…

  18. Social media policies: Implications for contemporary notions of corporate social responsibility

    NARCIS (Netherlands)

    Stohl, C.; Etter, M.; Banghart, S.; Woo, D.

    Three global developments situate the context of this investigation: the increasing use of social media by organizations and their employees, the burgeoning presence of social media policies, and the heightened focus on corporate social responsibility (CSR). In this study the intersection of these

  19. CORPORATE DIVIDEND POLICY AND BEHAVIOUR: THE MALAYSIAN EVIDENCE

    Directory of Open Access Journals (Sweden)

    I. M. Pandey

    2003-01-01

    Full Text Available This study examines corporate dividend policy and behaviour of the Kuala Lumpur Stock Exchange (KLSE companies. Our results confirm the influence of industry on payout ratios. We also find that payout ratios in a given industry vary significantly across time. The results of multinomial logit analysis reveal that the KLSE companies' dividend actions are sensitive to the changes in earnings. Probabilities of dividend increases, decreases and omissions are high, respectively, with earnings increases, decreases and losses. This causes volatility in dividend payments. The KLSE firms appear to be reluctant to omit dividend except when they suffer losses. Further, using Lintner's framework and panel data regression methodology, we find evidence in favour of regular, but less stable, dividend policies being pursued by the KLSE companies. This is contrary to the experiences of companies in the developed capital markets. The results of the two-way fixed firm and time effects model reveal that there are significant differences in dividend policies across individual firms and over time.

  20. Capital Mobility, Corporate Protection, and Trade Policy

    DEFF Research Database (Denmark)

    Egerod, Benjamin Carl Krag; Justesen, Mogens Kamp

    Capital mobility and corporate lobbying are often emphasized as key drivers of international trade policy. Most empirical research on the topic, however, has focused on the industry level or some level of geographical aggregation. We address this gap by examining the role of firm-level capital...... it with financial data on the firms filing them – a total of roughly 1,000 companies from 25 WTO countries in the period 2005-2015. Using spatial autoregressive (SAR) models, we show that companies with less mobile assets are, on average, more likely to be successful when petitioning for trade protection...

  1. 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...

  2. Determinants of corporate dividend policy: evidence from romanian listed companies

    Directory of Open Access Journals (Sweden)

    Cristea Ciprian

    2017-01-01

    Full Text Available Although there is a vast literature that has investigated the dividend policies of firms from developed countries, relatively little research has been published exploring the dividend policies of firms from emerging countries. The literature regarding establishing the relationship between dividend policy and the attributes of non-financial companies listed on Romanian stock market, to the best of our knowledge, remains inexistent. The aim of this study is to identify the main factors influencing dividend policy for the non-financial companies listed on the Bucharest Stock Exchange for a period of ten years from 2007 to 2016. In order to achieve this aim, panel data were collected from the listed companies’ reports and financial statements. The study reveals that dividend policy is positively related to corporate profitability and liquidity and negatively associated with leverage, size, growth, and the state of the economy.

  3. Key drivers of 'good' corporate governance and the appropriateness of UK policy responses : final report

    OpenAIRE

    Filatotchev, Igor; Jackson, Gregory; Gospel, Howard; Allcock, Deborah

    2007-01-01

    The DTI’s Corporate Law and Governance strategy aims to promote and deliver an effective\\ud framework for corporate governance in the UK, giving confidence to investors, business, and\\ud other stakeholders to underpin the relationship between an organisation and those who hold\\ud future financial claims against that organisation. However, corporate governance involves\\ud various problems of asymmetric information and incomplete contracts that generate a need for\\ud public policy responses to ...

  4. 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

  5. Corporate Social Responsability and Organization Policy

    Directory of Open Access Journals (Sweden)

    Nicoleta CRISTACHE

    2011-11-01

    Full Text Available At a time when the world is interested in phenomena such as, ecology, environment, food safety, ozone layer depletion, famine and their effects on social responsibility initiatives are becoming increasingly well received. Even if you can not give a real dimension of the concept of social responsibility-taking as any guarantee of success, an organization must be aware that there is only a tool for maximizing the value of image design, but an essential element of long-term success in direct connection with social and environmental performance of the community. To work is to highlight the link between corporate social responsibility strategies and success in solving organizational policies company issues under restrictive conditions imposed by nouile economic, social and political.

  6. 2013 Annual Global Tax Competitiveness Ranking: Corporate Tax Policy at a Crossroads

    Directory of Open Access Journals (Sweden)

    Duanjie Chen

    2013-11-01

    Full Text Available Canada is losing its appeal as a destination for business investment. Its ability to compete against other countries for investment slipped considerably this year in our global tax competitiveness ranking, down six spots among OECD countries, and down 11 spots among the 90 countries. While many governments around the world responded to the fallout of the global recession by significantly reducing corporate tax rates, certain policy moves in Canada have us headed in the opposite direction. Canada is in danger of repelling business investment, which can only worsen current economic and fiscal challenges. Canada’s fading advantage is the result of recent anti-competitive provincial tax policies that increased the cost of investment. This includes, most notably, British Columbia’s decision to reverse the harmonization of its provincial sales tax with the federal GST, as well as recent corporate income tax rate hikes in B.C. and New Brunswick. When economic calamity strikes, and workers and their families feel the pain of lost jobs and lost wealth, politicians know they can score populist points by targeting the corporate sector. After all, corporations do not vote and they do not have a human face. News stories about major multinational corporations using tax-avoidance techniques to minimize their tax bills, only feed the populism, leaving voters believing that companies are getting away without paying a “fair share” of taxes. But when the corporate sector is targeted, it is not only supposedly wealthy capitalists who pay, but also employees, through lost wages and jobs, and working-class people who have a stake in companies through pension plans and mutual funds. On a larger scale, it is the economy that suffers. The same profit-maximizing imperative that leads companies to seek ways to reduce their tax liabilities also motivates firms to redirect investment to competing, lower-tax jurisdictions. Populist policies aimed at squeezing

  7. 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...

  8. Sustainability or profitability? How communicated motives for environmental policy affect public perceptions of corporate greenwashing

    NARCIS (Netherlands)

    de vries, G; Terwel, B; Ellemers, Naomi|info:eu-repo/dai/nl/086631276; Daamen, D.

    Companies in the energy sector face a dilemma regarding how to communicate their environmental policies to the public. Communicating that environmental policies and activities are motivated by concern for the environment could elicit positive reactions, but may also lead to accusations of corporate

  9. 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...

  10. 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...

  11. Examining the Impact of Corporate Dividend Policy On Stock Price Volatility In Singapore : Does Financial Crisis Matter?

    OpenAIRE

    Hussain, Muhammad Asjad

    2016-01-01

    One of the most puzzling and widely researched topics in the field of corporate finance is corporate dividend policy and the probable impact it has on firms’ stock price volatility. Despite years of research and extensive empirical examination of the dividend policy-stock price volatility linkage, conflicting evidence across a multitude of studies implies that no solid conclusion regarding the veracity and validity of this relationship has yet been reached. Furthermore, there is a dearth of s...

  12. Corporate social accountability: Examining the impacts of ethical purchasing policies on Canadian public institutions

    OpenAIRE

    Wood, James Lawrence

    2006-01-01

    Insufficient responsibility by corporations, where the social and environmental consequences of their practices permits abuse in the workplace, is widespread. To prevent this, Canadian universities and municipalities are developing Ethical Purchasing Policies (EPPs), but considerable uncertainty exists about how to initiate effective EPPs with corporate compliance. This project utilized an Action Research methodology to learn what questions could best be answered by experts engaged in E PP im...

  13. Making an impact: The influence of policies to reduce emissions from aviation on the business travel patterns of individual corporations

    Energy Technology Data Exchange (ETDEWEB)

    Davies, Zoe G., E-mail: z.g.davies@kent.ac.uk; Armsworth, Paul R.

    2010-12-15

    The contribution of aviation to global carbon dioxide (CO{sub 2}) emissions is projected to triple by 2050. As nations strive to meet CO{sub 2} reduction targets, policy interventions to manage the growth of emissions arising from air travel are likely. Here, we investigate the potential influence of aviation emissions reduction policies on the business travel patterns of individual corporations. Using travel data from six UK-based companies, we find that increased ticket prices can deliver substantial emissions cuts, particularly on premium class flights, and may provide strong financial incentives to seek modal and/or technological alternatives to flying. We also find that corporations from different business sectors vary in their responsiveness to a range of policy options. Finally, we examine questionnaire data to determine whether companies more broadly are going beyond compliance to mitigate their environmental impact by managing travel-related emissions voluntarily. Although many corporations are measuring and reporting emissions, only a limited number are willing to implement in-house reduction policies prior to regulation. - Research highlights: {yields}Ticket price rises can deliver substantial emissions cuts, particularly on premium class flights. {yields} Corporations from different business sectors vary in their responsiveness to policy options. {yields} Many companies measure emissions but few will apply in-house reduction policies before regulation.

  14. Making an impact: The influence of policies to reduce emissions from aviation on the business travel patterns of individual corporations

    International Nuclear Information System (INIS)

    Davies, Zoe G.; Armsworth, Paul R.

    2010-01-01

    The contribution of aviation to global carbon dioxide (CO 2 ) emissions is projected to triple by 2050. As nations strive to meet CO 2 reduction targets, policy interventions to manage the growth of emissions arising from air travel are likely. Here, we investigate the potential influence of aviation emissions reduction policies on the business travel patterns of individual corporations. Using travel data from six UK-based companies, we find that increased ticket prices can deliver substantial emissions cuts, particularly on premium class flights, and may provide strong financial incentives to seek modal and/or technological alternatives to flying. We also find that corporations from different business sectors vary in their responsiveness to a range of policy options. Finally, we examine questionnaire data to determine whether companies more broadly are going beyond compliance to mitigate their environmental impact by managing travel-related emissions voluntarily. Although many corporations are measuring and reporting emissions, only a limited number are willing to implement in-house reduction policies prior to regulation. - Research highlights: →Ticket price rises can deliver substantial emissions cuts, particularly on premium class flights. → Corporations from different business sectors vary in their responsiveness to policy options. → Many companies measure emissions but few will apply in-house reduction policies before regulation.

  15. Evolution of Government Policies on Guiding Corporate Social Responsibility in China

    Directory of Open Access Journals (Sweden)

    Yanhong Tang

    2018-03-01

    Full Text Available This paper aims to unearth the ways in which the Chinese government uses policies to guide corporate social responsibility (CSR development in China. Co-word analysis, cluster analysis, and network analysis were conducted on the relevant policy documents from 2005 to 2013 from the Chinese government. This paper illustrates the evolution of industry involvement in metagovernance of CSR, the evolution of intergovernmental relations in CSR policy formulation, and the evolution of policy relations on guiding CSR. The quantitative text analysis on policy documents reveals policy intentions and maps policy process, advancing understanding of policy orientation and evolution. The CSR reports of the same period of the State Grid in China are used as empirical evidence to validate the policy evolution. This work presents the overall evolution of the ways in which the Chinese government deployed its guiding strategy on CSR, and empirically demonstrates the organization of metagovernance maneuvered by China’s government to promote CSR development in China. It provides perspective and methods to analyze China’s networked government policies, and empirically answers the central question of metagovernance about the ways in which the organization of metagovernance is carried out.

  16. 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.

  17. Corporal Punishment in U.S. Public Schools: Prevalence, Disparities in Use, and Status in State and Federal Policy

    OpenAIRE

    Gershoff, Elizabeth T.; Font, Sarah A.

    2016-01-01

    School corporal punishment is currently legal in 19 states, and over 160,000 children in these states are subject to corporal punishment in schools each year. Given that the use of school corporal punishment is heavily concentrated in Southern states, and that the federal government has not included corporal punishment in its recent initiatives about improving school discipline, public knowledge of this issue is limited. The aim of this policy report is to fill the gap in kn...

  18. 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...

  19. 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

  20. 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...

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

    African Journals Online (AJOL)

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

  2. Vested interests in addiction research and policy. The challenge corporate lobbying poses to reducing society's alcohol problems: insights from UK evidence on minimum unit pricing.

    Science.gov (United States)

    McCambridge, Jim; Hawkins, Benjamin; Holden, Chris

    2014-02-01

    There has been insufficient research attention to alcohol industry methods of influencing public policies. With the exception of the tobacco industry, there have been few studies of the impact of corporate lobbying on public health policymaking more broadly. We summarize here findings from documentary analyses and interview studies in an integrative review of corporate efforts to influence UK policy on minimum unit pricing (MUP) of alcohol 2007-10. Alcohol producers and retailers adopted a long-term, relationship-building approach to policy influence, in which personal contacts with key policymakers were established and nurtured, including when they were not in government. The alcohol industry was successful in achieving access to UK policymakers at the highest levels of government and at all stages of the policy process. Within the United Kingdom, political devolution and the formation for the first time of a Scottish National Party (SNP) government disrupted the existing long-term strategy of alcohol industry actors and created the conditions for evidence-based policy innovations such as MUP. Comparisons between policy communities within the United Kingdom and elsewhere are useful to the understanding of how different policy environments are amenable to influence through lobbying. Greater transparency in how policy is made is likely to lead to more effective alcohol and other public policies globally by constraining the influence of vested interests. ©2013 The Authors. Addiction published by John Wiley & Sons Ltd on behalf of The Society for the Study of Addiction.

  3. Implementing a corporate-wide policy for dealing with naturally occurring radioactive material

    International Nuclear Information System (INIS)

    Woods, S.E.; Abernathy, S.E.

    1993-01-01

    With the increased environmental awareness about naturally occurring radioactive materials (NORM), many companies are adopting policies to address the exposure and contamination issues associated with this material. In developing and implementing a NORM policy, every aspect of a business must be thoroughly evaluated to determine at what point the material is encountered and what processes tend to concentrate the material. Once all areas having elevated levels of NORM are identified, the interrelationships between these areas must be evaluated. Corporate policy regarding NORM is discussed, including employee exposure, environmental contamination, facility and equipment contamination, logistics of moving between facilities covered by different regulations, existing and proposed regulations, trends of proposed regulations, disposal of NORM, training and survey equipment. 14 refs., 7 figs

  4. Supplier/customer considerations in corporate financial decisions

    Directory of Open Access Journals (Sweden)

    Jayant R. Kale

    2014-09-01

    Full Text Available Earlier research focussed on firm characteristics and the interests of financial stakeholders (shareholders and bondholders as determinants of corporate policies. Subsequent research recognized that corporate policies are determined in a broader environment that includes nonfinancial stakeholders such as suppliers, customers, labour etc. In this paper, we summarize the theoretical and empirical research that includes supplier/customer considerations in the determination of corporate policies such as capital structure, dividends, takeovers, earnings management, and product quality. We highlight the significant effect that the inclusion of supplier/customer interests has on these corporate policies.

  5. Allocation of authority in European health policy.

    Science.gov (United States)

    Adolph, Christopher; Greer, Scott L; Massard da Fonseca, Elize

    2012-11-01

    Although many study the effects of different allocations of health policy authority, few ask why countries assign responsibility over different policies as they do. We test two broad theories: fiscal federalism, which predicts rational governments will concentrate information-intensive operations at lower levels, and redistributive and regulatory functions at higher levels; and "politicized federalism", which suggests a combination of systematic and historically idiosyncratic political variables interfere with efficient allocation of authority. Drawing on the WHO Health in Transition country profiles, we present new data on the allocation of responsibility for key health care policy tasks (implementation, provision, finance, regulation, and framework legislation) and policy areas (primary, secondary and tertiary care, public health and pharmaceuticals) in the 27 EU member states and Switzerland. We use a Bayesian multinomial mixed logit model to analyze how different countries arrive at different allocations of authority over each task and area of health policy, and find the allocation of powers broadly follows fiscal federalism. Responsibility for pharmaceuticals, framework legislation, and most finance lodges at the highest levels of government, acute and primary care in the regions, and provision at the local and regional levels. Where allocation does not follow fiscal federalism, it appears to reflect ethnic divisions, the population of states and regions, the presence of mountainous terrain, and the timing of region creation. Copyright © 2012 Elsevier Ltd. All rights reserved.

  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. 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

  8. 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...

  9. 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.

  10. The Problem with the Low-Tax Backlash: Rethinking Corporate Tax Policies to Adjust for Uneven Reputational Risks

    Directory of Open Access Journals (Sweden)

    Jack M. Mintz

    2015-05-01

    Full Text Available When a major corporation is found to be paying little or no taxes, public backlash and media furor over the issue may ensue. Some governments may well be just fine with it, while others like U.S. may take steps to ensure companies pay more tax. Sometimes, companies being in a non-taxpaying position properly reflects appropriate tax policy. That explanation, however, does not sell lattés, which is why in 2012, after the British public grew outraged over the discovery that Starbucks was paying no corporate taxes in the U.K., the coffee retailer actually volunteered to just write a cheque to the government. The reputational damage to Starbucks’ brand, the company calculated, was not worth the money it was saving in avoiding taxes, even if it was doing so perfectly legally. The fear of this kind of reputational damage can foil the very taxation policies that governments design specifically as a means to tax corporations fairly, efficiently and competitively. It may be good tax policy to allow corporations various deductions, or the ability to carry forward or carry back losses, but it can be politically vexatious. U.S. President Barack Obama demonstrated that explicitly when he suggested certain American companies using so-called tax inversions to relocate their headquarters to low-tax jurisdictions, were failing in their “economic patriotism.” Yet more multinationals than ever are legally and quite appropriately using tax strategies to minimize their taxes in various jurisdictions to the point where they are paying little to no corporate tax. For some corporations, the risk of public backlash is greater than it is for others: Starbucks and Facebook, being consumer-facing companies with a great deal of brand goodwill, have a lot more at risk than do Pfizer and Oracle. This risk makes the playing field for taxation less level, jeopardizing the fundamental tax principle of horizontal equity — that those of similar means should pay similar

  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. Legal Policy Of Peoples Rights In Around Mining Corporate Post-Mining Activities

    Directory of Open Access Journals (Sweden)

    Teng Berlianty

    2015-08-01

    Full Text Available This study aims to gain an understanding of the essence of the rights of communities around post-mining corporate responsibility towards the fulfillment of the rights of communities around post-mining as well as government policies to protect the sustainability of the post-mining communities around the mining business. This type of research is a normative legal research methods using primary legal materials secondary and tertiary. With the approach of sociolegal through down the field in Gebe to get data concrete. Data were analyzed with qualitative analysis. The results showed that the essence of the rights of communities around mining operations after the mine in the form of the right to a decent life welfare the right to social security in the form of employment the guarantee of free education and healthcare for the local population as well as the right to a good environment and healthy as a guarantee of the continuity of human existence and future generations. These rights have not been fully realized post-mining. Corporate responsibility in accordance with Article 74 of Law No. 40 of 2007 on the fulfillment of the rights of communities around mining operations after the mine in the form of welfare responsibilities clothing food and shelter especially electricity and water have not been met then the social responsibility to empower communities around the mine as stakeholders as well as environmental responsibility. Legal policy such as the empowerment of communities around the mine in order to be self-sufficient after the post-mining public service policies in education and health as a form of existence of government using existing programs nationally and subordinate to the PT. Antam. as well as environmental protection policies in the form of post-mining reclamation formulated in the companys liabilities.

  13. 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…

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

    Science.gov (United States)

    Kindiki, Jonah Nyaga

    2015-01-01

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

  16. 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.

  17. A Corporate Veto on Health Policy? Global Constitutionalism and Investor-State Dispute Settlement.

    Science.gov (United States)

    Hawkins, Benjamin; Holden, Chris

    2016-10-01

    The importance of trade and investment agreements for health is now widely acknowledged in the literature, with much attention now focused on the impact of investor-state dispute settlement (ISDS) mechanisms. However, much of the analysis of such agreements in the health field remains largely descriptive. We theorize the implications of ISDS mechanisms for health policy by integrating the concept of global constitutionalism with veto point theory. It is argued that attempts to constitutionalize investment law, through a proliferation of International Investment Agreements (IIAs), has created a series of new veto points at which corporations may seek to block new policies aimed at protecting or enhancing public health. The multiplicity of new veto points in this global "spaghetti bowl" of IIAs creates opportunities for corporations to venue shop; that is, to exploit the agreements, and associated veto points, through which they are most likely to succeed in blocking or deterring new regulation. These concepts are illustrated with reference to two case studies of investor-state disputes involving a transnational tobacco company, but the implications of the analysis are of equal relevance for a range of other industries and health issues. Copyright © 2016 by Duke University Press.

  18. Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Kampf, Constance

    2007-01-01

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

  19. Operational synergy in the US electric utility industry under an influence of deregulation policy: A linkage to financial performance and corporate value

    International Nuclear Information System (INIS)

    Sueyoshi, Toshiyuki; Goto, Mika

    2011-01-01

    have examined a synergy effect between electricity and gas services in the US electric utility industry. They have compared electricity-specialized firms with diversified utility firms in their financial performance and corporate value. A problem of their study is that it has not empirically measured the operational performance of the electric utility firms. As an extension of the preceding study, this research investigates the operational performance of 104 US electric utility firms (1990-2004) by fully utilizing DEA (Data Envelopment Analysis). This study finds the three new policy implications. First, the synergy effect has not existed in the operational performance of diversified utility firms before and after the deregulation on the US electricity markets. Thus, core business concentration is more effective for electric utility firms than corporate diversification to enhance their operational performance under the current US deregulation policy. Second, the operational performance has had an increasing trend until 1996 and a decreasing trend after 1996. Thus, the US deregulation policy has been influential on their operational performance. Third, the enhancement in operational performance of electric utility firms has improved their financial performance. The improvement in financial performance has increased their corporate value. Thus, this study finds the business causality among operational performance, financial performance and corporate value in the US electric utility industry. - Research Highlights: →The synergy effect has not existed in the operational performance of diversified utility firms before and after the deregulation on the US electricity markets. →Core business concentration is more effective for electric utility firms than corporate diversification to enhance their operational performance under the current US deregulation policy. →The operational performance has had an increasing trend until 1996 and a decreasing trend after 1996.

  20. Authorization policy in a PKI environment

    Energy Technology Data Exchange (ETDEWEB)

    Thompson, Mary R.; Mudumbai, Srilekha S.; Essiari, Abdelilah; Chin, Willie

    2002-04-10

    The major emphasis of Public Key Infrastructure has been to provide a cryptographically secure means of authenticating identities. While there are a number of proposed standards for authorization structures and protocols based on X.509 or other key-based identities, none have been widely adopted. As part of an effort to use X.509 identities to provide authorization in highly distributed environments, we have developed and deployed an authorization service based on X.509 identified users and access policy contained in certificates signed by X.509 identified stakeholders. The major goal of this system, called Akenti, is to produce a usable authorization system for an environment consisting of distributed resources used by geographically and administratively distributed users.

  1. Authorization policy in a PKI environment

    International Nuclear Information System (INIS)

    Thompson, Mary R.; Mudumbai, Srilekha S.; Essiari, Abdelilah; Chin, Willie

    2002-01-01

    The major emphasis of Public Key Infrastructure has been to provide a cryptographically secure means of authenticating identities. While there are a number of proposed standards for authorization structures and protocols based on X.509 or other key-based identities, none have been widely adopted. As part of an effort to use X.509 identities to provide authorization in highly distributed environments, we have developed and deployed an authorization service based on X.509 identified users and access policy contained in certificates signed by X.509 identified stakeholders. The major goal of this system, called Akenti, is to produce a usable authorization system for an environment consisting of distributed resources used by geographically and administratively distributed users

  2. 75 FR 56487 - Loan Policies and Operations; Loan Purchases From FDIC

    Science.gov (United States)

    2010-09-16

    ...-AC62 Loan Policies and Operations; Loan Purchases From FDIC AGENCY: Farm Credit Administration. ACTION... authority to purchase from the Federal Deposit Insurance Corporation loans to farmers, ranchers, producers... Federal Deposit Insurance Corporation loans to farmers, ranchers, producers or harvesters of aquatic...

  3. Policy administration in tag-based authorization

    NARCIS (Netherlands)

    Etalle, Sandro; Hinrichs, Timothy L.; Lee, Adam J.; Trivellato, Daniel; Zannone, Nicola

    2013-01-01

    Tag-Based Authorization (TBA) is a hybrid access control model that combines the ease of use of extensional access control models with the expressivity of logic-based formalisms. The main limitation of TBA is that it lacks support for policy administration. More precisely, it does not allow

  4. 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.

  5. 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.

  6. Why media representations of corporations matter for public health policy: a scoping review

    Directory of Open Access Journals (Sweden)

    Heide Weishaar

    2016-08-01

    Full Text Available Abstract Background Media representations play a crucial role in informing public and policy opinions about the causes of, and solutions to, ill-health. This paper reviews studies analysing media coverage of non-communicable disease (NCD debates, focusing on how the industries marketing commodities that increase NCD risk are represented. Methods A scoping review identified 61 studies providing information on media representations of NCD risks, NCD policies and tobacco, alcohol, processed food and soft drinks industries. The data were narratively synthesized to describe the sample, media depictions of industries, and corporate and public health attempts to frame the media debates. Results The findings indicate that: (i the limited research that has been undertaken is dominated by a focus on tobacco; (ii comparative research across industries/risk-factors is particularly lacking; and (iii coverage tends to be dominated by two contrasting frames and focuses either on individual responsibilities (‘market justice’ frames, often promoted by commercial stakeholders or on the need for population-level interventions (‘social justice’ frames, frequently advanced by public health advocates. Conclusions Establishing the underlying frameworks is crucial for the analysis of media representation of corporations, as they reflect the strategies that respective actors use to influence public health debates and decision making. The potential utility of media research lies in the insights that it can provide for public health policy advocates about successful framing of public health messages and strategies to counter frames that undermine public health goals. A better understanding of current media debates is of paramount importance to improving global health.

  7. Public Policies for Corporate Social Responsibility in Four Nordic Countries: Harmony of Goals and Conflict of Means

    NARCIS (Netherlands)

    Midttun, A.; Gjølberg, M.; Kourula, A.; Sweet, S.; Vallentin, S.

    2015-01-01

    Corporate social responsibility (CSR) was historically a business-oriented idea that companies should voluntarily improve their social and environmental practices. More recently, CSR has increasingly attracted governments’ attention, and is now promoted in public policy, especially in the European

  8. 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.

  9. 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.…

  10. Corporate finance

    OpenAIRE

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

    2011-01-01

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

  11. 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...

  12. 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.

  13. CHOICE IN CONTEXT: RATIONALITY, CONTINGENCY AND RISK IN THE DIVIDEND POLICY

    Directory of Open Access Journals (Sweden)

    Narcis Tulbure

    2015-05-01

    Full Text Available This paper is a critical review of the recent literature regarding the dividend policy with regards to the different conceptualizations of rationality demonstrated by managers of companies or individual investors. This approach gives us the opportunity to reassess the latest contributions to dividend policy analysis and to adopt an alternative perspective to those of authors that have split the literature on dividends in the normative vs. descriptive approaches, empirical vs. theoretical contributions, according to the distinct paradigms various approaches illustrate, or according to chronological criteria. We surmise that the issue of rationality / irrationality occasions a better understanding of the latest contributions to corporate finance from the subfields of behavioral finance and of cultural finance. Such contributions challenge the premises of rational choice, one that is foundational for the neoclassic paradigm. Behavioral corporate finance and cultural corporate finance underline the role of psychological and socio-cultural factors for the dividend policy. They facilitate the emergence of notions of situated / contingent rationality considered responsible for the diverse shapes taken by the financial policies of the corporation.

  14. Vested interests in addiction research and policy. Why do we not see the corporate interests of the alcohol industry as clearly as we see those of the tobacco industry?

    Science.gov (United States)

    Casswell, Sally

    2013-04-01

    To compare the current status of global alcohol corporations with tobacco in terms of their role in global governance and to document the process by which this difference has been achieved and the consequences for alcohol control policy. Participant observation in the global political arena, review of industry materials (submissions, publications, conference presentations, websites) and review of published literature formed the basis for the current analysis. Recent events in the global political arena have highlighted the difference in perception of the alcohol and tobacco industries which has allowed alcohol corporations to participate in the global governance arena in a way in which tobacco has not been able. The transnational producers of alcohol have waged a sophisticated and successful campaign during the past three decades, including sponsorship of intergovernmental events, funding of educational initiatives, research, publications and sponsoring sporting and cultural events. A key aspect has been the framing of arguments to undermine perceptions of the extent of alcohol-related harms to health by promoting ideas of a balance of benefits and harms. An emphasis on the heaviest drinkers has been used to promote the erroneous idea that 'moderate' drinkers experience no harm and a goal of alcohol policy should be to ensure they are unaffected by interventions. This leads to highly targeted interventions towards the heaviest drinkers rather than effective regulation of the alcohol market. A sophisticated campaign by global alcohol corporations has promoted them as good corporate citizens and framed arguments with a focus on drinkers rather than the supply of alcohol. This has contributed to acceptance in the global governance arena dealing with policy development and implementation to an extent which is very different from tobacco. This approach, which obscures the contribution supply and marketing make to alcohol-related harm, has also contributed to failure by

  15. CORPORATE DIVIDEND POLICY AND SHARE PRICE VOLATILITY:A STUDY OF THE BOMBAY STOCK EXCHANGE

    OpenAIRE

    Vijayakumar, Arvind

    2012-01-01

    Purpose: The research paper aims to identify the empirical relationship between Corporate Dividend policy in India and share price volatility. Design/Methodology/Approach: A sample of 197 dividend paying companies listed on the Bombay stock exchange (BSE 500) was examined from 2006 to 2010.A panel data approach was applied to identify the relationship between price volatility against dividend yield and dividend payout ratio. Findings: The findings observe a significant relationship be...

  16. The Sphere of Authority: Governing Education Policy in Pakistan Amidst Global Pressures

    Science.gov (United States)

    Ali, Sajid

    2017-01-01

    The authority of the nation states and their capacity to govern their education policy has been reconfigured by the processes of globalisation. This paper examines recent education policy in Pakistan in order to reveal the nature of national authority in education policy-making in a challenging context. The central piece of analysis is the…

  17. FINANCE CORPORATIONS: THEORETICAL AND METHODOLOGICAL ASPECT

    OpenAIRE

    Vitaly Yu. Zaitsev; Yurii I. Fedchishin

    2015-01-01

    The article deals with the essence of corporate Finance and the principles of their organization. The characteristic of the system of corporate financial management, describes its purpose, objectives and functions. Given the definition of a financial company policy. Review the organizational structure of corporate financial management from the current position.

  18. Local authorities in the context of energy and climate policy

    International Nuclear Information System (INIS)

    Comodi, Gabriele; Cioccolanti, Luca; Polonara, Fabio; Brandoni, Caterina

    2012-01-01

    Several measures to boost the energy system towards a low-carbon future can be planned and implemented by local authorities, such as energy-saving initiatives in public buildings and lighting, information campaigns, and renewable energy pilot projects. This work analyzes the public administration's role in energy and climate policies by assessing carbon-lowering measures for properties and services managed directly by local governments in central Italy. Both short- and long-term schemes were considered in the analysis of local authority energy strategies. The MARKAL-TIMES energy model was applied to long-term energy planning to assess the effect of low-carbon initiatives on public-sector energy consumption up to 2030. Two energy scenarios were built, i.e. a Business As Usual (BAU) scenario based on current or soon-to-be-adopted national policies, and an Exemplary Public Scenario (EPS) including some further virtuous local policies suggested by local authorities. Our results show that a 20% primary energy reduction can be achieved with respect to the baseline year by means of short-term energy policies (5-year time span), while a primary energy saving of about 30% can be reached with longer-term energy policies (25-year time span), even after taking the increase in energy demand into account. This work goes to show the part that local governments can play in energy policy and their contribution to the achievement of climate goals. - Highlights: ► Assessment of Local Administration (LA) role in energy and climate policy. ► Analysis of both short-term and long-term carbon lowering measures. ► Use of MARKAL-TIMES model generator for long-term energy analysis. ► 20% primary energy reduction can be reached with short-term energy policies. ► 30% primary energy reduction can be reached with longer-term energy policies.

  19. Using research to change public policy: reflections on 20 years of effort to eliminate corporal punishment in schools.

    Science.gov (United States)

    Hyman, I A

    1996-10-01

    In the past 20 years, over half of the states have abolished corporal punishment in schools. Without the use of ethically questionable, experimental studies in which students were randomly assigned to paddlings, advocacy researchers were able to integrate the literature and experimental research on reward, punishment, and motivation, and conduct enough studies to provide sufficient data for policy changes. Further, every popular school discipline training program promotes well-proven positive and preventive techniques and punishments that do not inflict physical pain. Research on alternatives, naturalistic evidence from schools that eliminated corporal punishment, and survey research prove that schools do not need to use corporal punishment. The movement to eliminate parental spanking is at a stage similar to the beginning of the school corporal punishment debate in 1976. Even though some studies may show that moderate parental spanking may do no short-term harm, there is little scientific evidence that it is necessary. There are no data to indicate that schools which eliminated corporal punishment became any worse. The same demographic factors and political polarizations that have kept about half of American school children from the protections against paddling afforded students in almost all other Western democracies also impede the movement to eliminate parental spanking. Since we know that corporal punishment too often leads to excesses, and since we have a multitude of effective positive approaches, what is the worst thing that would happen if all Americans stopped hitting children in any setting? The same children who are hit for misbehavior would continue that misbehavior and other ineffective punishments would be used. Most parents and teachers would discover what behavioral scientists already know. A combination of reward, positive motivational techniques and appropriate, nonphysical punishments would prevent most misbehavior. Other factors being equal, in

  20. FINANCE CORPORATIONS: THEORETICAL AND METHODOLOGICAL ASPECT

    Directory of Open Access Journals (Sweden)

    Vitaly Yu. Zaitsev

    2015-01-01

    Full Text Available The article deals with the essence of corporate Finance and the principles of their organization. The characteristic of the system of corporate financial management, describes its purpose, objectives and functions. Given the definition of a financial company policy. Review the organizational structure of corporate financial management from the current position.

  1. 12 CFR 615.5010 - Funding Corporation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Funding Corporation. 615.5010 Section 615.5010... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Funding § 615.5010 Funding Corporation. (a) The Funding Corporation shall issue, market, and handle the obligations of the banks issued under section 4.2(b) through...

  2. Authorship policies of scientific journals.

    Science.gov (United States)

    Resnik, David B; Tyler, Ana M; Black, Jennifer R; Kissling, Grace

    2016-03-01

    We analysed the authorship policies of a random sample of 600 journals from the Journal Citation Reports database. 62.5% of the journals we sampled had an authorship policy. Having an authorship policy was positively associated with impact factor. Journals from the biomedical sciences and social sciences/humanities were more likely to have an authorship policy than journals from the physical sciences, engineering or mathematical sciences. Among journals with a policy, the most frequent type of policy was guidance on criteria for authorship (99.7%); followed by guidance on acknowledgments (97.3%); requiring that authors make substantial contributions to the research (94.7%); requiring that authors be accountable for the research as a whole (84.8%); guidance on changes in authorship (77.9%); requiring that authors give final approval to the manuscript (77.6%); requiring that authors draft or critically revise the manuscript (71.7%); providing guidance on corporate authorship (58.9%); prohibiting gift, guest or ghost authorship (31.7%); requiring authors to describe their contributions (5.3%); limiting the number of authors for some types of articles (4.0%) and requiring authors to be accountable for their part in the research (1.1%). None of the policies addressed equal contribution statements. Journals that do not have authorship policies should consider adopting or developing ones. Published by the BMJ Publishing Group Limited. For permission to use (where not already granted under a licence) please go to http://www.bmj.com/company/products-services/rights-and-licensing/

  3. 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...

  4. 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.

  5. 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.

  6. Financial and Economic Crisis and Corporate Finance Development

    Institute of Scientific and Technical Information of China (English)

    LI Xinhe

    2015-01-01

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

  7. 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.

  8. Does Corporate Culture Matter? An Empirical Study on Japanese Firms

    OpenAIRE

    HIROTA Shinichi; KUBO Katsuyuki; MIYAJIMA Hideaki

    2007-01-01

    Corporate culture does matter. Using Japanese firms' data from 1987-2000, we have shown that the strength of corporate culture significantly affects corporate policies such as employment policy, management structure, and financial structure. We have also confirmed that the culture and its embedding contribute to better corporate performance. These culture effects are found to be considerable in magnitude and at least as large as those of other factors. We suggest that it is important to recog...

  9. Your language or mine? or English as a lingua franca? Comparing effectiveness in English as a lingua franca and L1–L2 interactions: implications for corporate language policies

    NARCIS (Netherlands)

    Mulken, M.J.P. van; Hendriks, B.C.

    2015-01-01

    For multinational corporations, the need for efficiency and control has motivated the choice for a corporate language. However, increasing internationalisation has forced corporations to rethink their language policies to cater to the changing demands of the multicultural and multilingual workplace.

  10. 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.

  11. Turning Around Failing Schools: Policy Insights from the Corporate, Government, and Nonprofit Sectors

    Science.gov (United States)

    Murphy, Joseph

    2009-01-01

    In this article, the author reviews research from the organizational sciences to develop turnaround policy guidelines that may prove useful for policy makers and educators. The approach is an integrative review of the literature. The author employs a comprehensive process to unpack and make sense of the turnaround literature from the…

  12. Comprehensive National Cybersecurity Initiative: Legal Authorities and Policy Considerations

    Science.gov (United States)

    2009-03-10

    Separation of Powers in National Security Matters....................................................................... 10 Congressional Constraints on Executive Action ........................................................................... 15 Policy Considerations and Congressional Options........................................................................ 17 Conclusion..................................................................................................................................... 18 Author Contact

  13. 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

  14. 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...

  15. A call to action on women's health: putting corporate CSR standards for workplace health on the global health agenda.

    Science.gov (United States)

    Wofford, David; MacDonald, Shawn; Rodehau, Carolyn

    2016-11-04

    Business operates within a Corporate Social Responsibility (CSR) system that the global health community should harness to advance women's health and related sustainable development goals for workers and communities in low- and middle-income countries. Corporations and their vast networks of supplier companies, particularly in manufacturing and agribusiness, employ millions of workers, increasingly comprised of young women, who lack access to health information, products and services. However, occupational safety and health practices focus primarily on safety issues and fail to address the health needs, including reproductive health, of women workers. CSR policy has focused on shaping corporate policies and practices related to the environment, labor, and human rights, but has also ignored the health needs of women workers. The authors present a new way for global health to understand CSR - as a set of regulatory processes governed by civil society, international institutions, business, and government that set, monitor, and enforce emerging standards related to the role of business in society. They call this the CSR system. They argue that the global health community needs to think differently about the role of corporations in public health, which has been as "partners," and that the global health practitioners should play the same advocacy role in the CSR system for corporate health policies as it does for government and international health policies.

  16. Corporate coalitions and policy making in the European Union: how and why British American Tobacco promoted "Better Regulation".

    Science.gov (United States)

    Smith, Katherine Elizabeth; Fooks, Gary; Gilmore, Anna B; Collin, Jeff; Weishaar, Heide

    2015-04-01

    Over the past fifteen years, an interconnected set of regulatory reforms, known as Better Regulation, has been adopted across Europe, marking a significant shift in the way that European Union policies are developed. There has been little exploration of the origins of these reforms, which include mandatory ex ante impact assessment. Drawing on documentary and interview data, this article discusses how and why large corporations, notably British American Tobacco (BAT), worked to influence and promote these reforms. Our analysis highlights (1) how policy entrepreneurs with sufficient resources (such as large corporations) can shape the membership and direction of advocacy coalitions; (2) the extent to which "think tanks" may be prepared to lobby on behalf of commercial clients; and (3) why regulated industries (including tobacco) may favor the use of "evidence tools," such as impact assessments, in policy making. We argue that a key aspect of BAT's ability to shape regulatory reform involved the deliberate construction of a vaguely defined idea that could be strategically adapted to appeal to diverse constituencies. We discuss the theoretical implications of this finding for the Advocacy Coalition Framework, as well as the practical implications of the findings for efforts to promote transparency and public health in the European Union. Copyright © 2015 by Duke University Press.

  17. 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

  18. 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....

  19. 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.

  20. Access Control with Delegated Authorization Policy Evaluation for Data-Driven Microservice Workflows

    Directory of Open Access Journals (Sweden)

    Davy Preuveneers

    2017-09-01

    Full Text Available Microservices offer a compelling competitive advantage for building data flow systems as a choreography of self-contained data endpoints that each implement a specific data processing functionality. Such a ‘single responsibility principle’ design makes them well suited for constructing scalable and flexible data integration and real-time data flow applications. In this paper, we investigate microservice based data processing workflows from a security point of view, i.e., (1 how to constrain data processing workflows with respect to dynamic authorization policies granting or denying access to certain microservice results depending on the flow of the data; (2 how to let multiple microservices contribute to a collective data-driven authorization decision and (3 how to put adequate measures in place such that the data within each individual microservice is protected against illegitimate access from unauthorized users or other microservices. Due to this multifold objective, enforcing access control on the data endpoints to prevent information leakage or preserve one’s privacy becomes far more challenging, as authorization policies can have dependencies and decision outcomes cross-cutting data in multiple microservices. To address this challenge, we present and evaluate a workflow-oriented authorization framework that enforces authorization policies in a decentralized manner and where the delegated policy evaluation leverages feature toggles that are managed at runtime by software circuit breakers to secure the distributed data processing workflows. The benefit of our solution is that, on the one hand, authorization policies restrict access to the data endpoints of the microservices, and on the other hand, microservices can safely rely on other data endpoints to collectively evaluate cross-cutting access control decisions without having to rely on a shared storage backend holding all the necessary information for the policy evaluation.

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

    DEFF Research Database (Denmark)

    Frederiksen, Claus Strue

    2010-01-01

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

  2. Hungary : Corporate Governance Country Assessment

    OpenAIRE

    World Bank

    2003-01-01

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

  3. Social Media Policies

    DEFF Research Database (Denmark)

    Stohl, Cynthia; Etter, Michael; Banghart, Scott

    2017-01-01

    of these trends is examined through a content analysis of 112 publicly available social media policies from the largest corporations in the world. The extent to which social media policies facilitate and/or constrain the communicative sensibilities and values associated with contemporary notions of CSR...... negotiation and participation in the social responsibilities of corporations. Moreover, policies generally enact organizational communication practices that are contrary to international CSR guidelines (e.g., the UN Global Compact and other international agreements). Findings suggest that social media...... policies represent a relatively unrecognized development in the institutionalization of CSR communicative norms and practices that call into question the promising affordances of social media for the inclusion of various voices in the public negotiation of what constitutes corporate social responsibility....

  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. 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...

  6. The path to corporate responsibility.

    Science.gov (United States)

    Zadek, Simon

    2004-12-01

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

  7. A citizens' jury on regulation of McDonald's products and operations in Australia in response to a corporate health impact assessment.

    Science.gov (United States)

    Anaf, Julia; Baum, Fran; Fisher, Matthew

    2018-04-01

    1) To report outcomes from a citizens' jury examining regulatory responses to the health impacts of McDonald's Australia; 2) To determine the value of using citizens' juries to develop policy recommendations based on the findings of health impact assessment of transnational corporations (TNCs). A citizens' jury engaged 15 randomly selected and demographically representative jurors from metropolitan Adelaide to deliberate on the findings of a Corporate Health Impact Assessment, and to decide on appropriate policy actions. Jurors unanimously called for government regulation to ensure that transnational fast food corporations pay taxes on profits in the country of income. A majority (two-thirds) also recommended government regulation to reduce fast food advertising, and improve standards of consumer information including a star-ratings system. A minority held the view that no further regulation is required of the corporate fast food industry in Australia. The jury's recommendations can help inform policy makers about the importance of ending the legal profit-shifting strategies by TNCs that affect taxation revenue. They also endorse regulating the fast food industry to provide healthier food, and employing forms of community education and awareness-raising. Implications for public health: Citizens' juries can play an important role in providing feedback and policy recommendations in response to the findings of a health impact assessment of transnational corporations. © 2018 The Authors.

  8. Beyond takeovers: politics comes to corporate control.

    Science.gov (United States)

    Pound, J

    1992-01-01

    In the 1990s, politics will replace takeovers as the defining tool for corporate governance challenges, and a marketplace of ideas will replace the frenzied activity that once dominated the financial marketplace in the 1980s. In the transaction-driven market of the past, corporate raiders used junk bonds and other financial tools to take control of their targets. In the new marketplace of ideas, debate will replace debt as active shareholders press specific operating policies for their target corporations in a new politicized market for corporate control. John Pound, associate professor of public policy at the John F. Kennedy School of Government at Harvard, reports that investors are already using shadow management committees, independent director slates, and outside experts to influence management policy. Pound cites Carl Icahn's battle for control of USX as an example of the emerging trend. What began as a hostile takeover ended with a negotiated solution in which many constituencies ultimately played a role in the restructuring of the company. This political approach to governance gives management a chance to embrace a bargain that is in its long-term interest. By promoting politically based tactics, managers can generate political capital with their major investors. Managers in companies as diverse as Avon and Lockheed now meet regularly with investors, seeking their input on both financial and strategic decisions. In the new politicized market for corporate control, striking a bargain with long-term investors is ultimately in the best interest of the corporation.

  9. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

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

  10. Corporate Tax Policy, Entrepreneurship and Incorporation in the EU

    NARCIS (Netherlands)

    R.A. de Mooij (Ruud); G. Nicodè me

    2007-01-01

    textabstractIn Europe, declining corporate tax rates have come along with rising tax-to-GDP ratios. This paper explores to what extent income shifting from the personal to the corporate tax base can explain these diverging developments. We exploit a panel of European data on firm births and legal

  11. 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.

  12. Corporate social responsibility and access to policy élites: an analysis of tobacco industry documents.

    Science.gov (United States)

    Fooks, Gary J; Gilmore, Anna B; Smith, Katherine E; Collin, Jeff; Holden, Chris; Lee, Kelley

    2011-08-01

    Recent attempts by large tobacco companies to represent themselves as socially responsible have been widely dismissed as image management. Existing research supports such claims by pointing to the failings and misleading nature of corporate social responsibility (CSR) initiatives. However, few studies have focused in depth on what tobacco companies hoped to achieve through CSR or reflected on the extent to which these ambitions have been realised. Iterative searching relating to CSR strategies was undertaken of internal British American Tobacco (BAT) documents, released through litigation in the US. Relevant documents (764) were indexed and qualitatively analysed. In the past decade, BAT has actively developed a wide-ranging CSR programme. Company documents indicate that one of the key aims of this programme was to help the company secure access to policymakers and, thereby, increase the company's chances of influencing policy decisions. Taking the UK as a case study, this paper demonstrates the way in which CSR can be used to renew and maintain dialogue with policymakers, even in ostensibly unreceptive political contexts. In practice, the impact of this political use of CSR is likely to be context specific; depending on factors such as policy élites' understanding of the credibility of companies as a reliable source of information. The findings suggest that tobacco company CSR strategies can enable access to and dialogue with policymakers and provide opportunities for issue definition. CSR should therefore be seen as a form of corporate political activity. This underlines the need for broad implementation of Article 5.3 of the Framework Convention on Tobacco Control. Measures are needed to ensure transparency of interactions between all parts of government and the tobacco industry and for policy makers to be made more aware of what companies hope to achieve through CSR.

  13. Corporate social responsibility and access to policy élites: an analysis of tobacco industry documents.

    Directory of Open Access Journals (Sweden)

    Gary J Fooks

    2011-08-01

    Full Text Available Recent attempts by large tobacco companies to represent themselves as socially responsible have been widely dismissed as image management. Existing research supports such claims by pointing to the failings and misleading nature of corporate social responsibility (CSR initiatives. However, few studies have focused in depth on what tobacco companies hoped to achieve through CSR or reflected on the extent to which these ambitions have been realised.Iterative searching relating to CSR strategies was undertaken of internal British American Tobacco (BAT documents, released through litigation in the US. Relevant documents (764 were indexed and qualitatively analysed. In the past decade, BAT has actively developed a wide-ranging CSR programme. Company documents indicate that one of the key aims of this programme was to help the company secure access to policymakers and, thereby, increase the company's chances of influencing policy decisions. Taking the UK as a case study, this paper demonstrates the way in which CSR can be used to renew and maintain dialogue with policymakers, even in ostensibly unreceptive political contexts. In practice, the impact of this political use of CSR is likely to be context specific; depending on factors such as policy élites' understanding of the credibility of companies as a reliable source of information.The findings suggest that tobacco company CSR strategies can enable access to and dialogue with policymakers and provide opportunities for issue definition. CSR should therefore be seen as a form of corporate political activity. This underlines the need for broad implementation of Article 5.3 of the Framework Convention on Tobacco Control. Measures are needed to ensure transparency of interactions between all parts of government and the tobacco industry and for policy makers to be made more aware of what companies hope to achieve through CSR.

  14. 77 FR 64394 - Redelegation of Authority for Office of Field Policy and Management

    Science.gov (United States)

    2012-10-19

    ...'s decision, through the Office of Field Policy and Management leadership. Only the program Assistant... for Office of Field Policy and Management AGENCY: Office of Field Policy and Management, HUD. [[Page... Secretary for Field Policy and Management redelegates certain operational management authority to the HUD...

  15. [The contributions of local authorities to regional public health policy].

    Science.gov (United States)

    de Maria, Florence; Grémy, Isabelle

    2009-01-01

    Local authorities in France are key players in shaping public health policy by their action on the determinants of health and through their actions aimed at specific population groups. Since the public health act of 9 August 2004 establishing the first regional public health plans, their level of involvement and role continues to grow as coordinators, funders and project managers within the greater Paris metropolitan region. Their active participation in regional policy to improve population health and reduce inequalities in health has led to a better organization of the public health programs implemented (in terms of visibility, dialogue, coordination, transparency, and better awareness of context and integration of local issues). Their participation is also a source of innovation resulting in the proposal and use of new approaches (such as the development of health surveillance and observation for advising the local decision-making process). Within the current context of the "Hospitals, patients, health and territories" bill, which entrusts the governance of regional health policy to a specific agency, the role given to local authorities in this new organizational structure must be clearly defined to take into account all of their existing and potential contributions to public health policy.

  16. Health Activism Targeting Corporations: A Critical Health Communication Perspective.

    Science.gov (United States)

    Zoller, Heather M

    2017-02-01

    Health activists and health social movements have transformed medical treatment, promoted public health policies, and extended civil rights for people with illness and disability. This essay explores health activism that targets corporate-generated illness and risk in order to understand the unique communicative challenges involved in this area of contention. Arguing for greater critical engagement with policy, the article integrates policy research with social movements, subpolitics, and issue management literature. Drawing from activist discourse and multidisciplinary research, the article describes how a wide array of groups groups build visibility for corporate health effects, create the potential for networking and collaboration, and politicize health by attributing illness to corporate behaviors. The discussion articulates the implications of this activism for health communication theory, research, and practice.

  17. Corporate Governance and Tax Planning Among Non- Financial ...

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    The study examined the impact of corporate governance on tax planning of non- .... board characteristics on corporate tax avoidance (Minnick &Noga, 2010; Lanis ...... African economy; Journal of Business and Policy Research; 5(1), 110-122.

  18. CORPORATE POLICY AND STRATEGIC COMMUNICATION ON CORPORATE CULTURE

    Directory of Open Access Journals (Sweden)

    CRIVEANU Maria Magdalena

    2015-12-01

    Full Text Available In the current context, organizations should reinforce their culture so that they may be classified as strong organizations, able to face the disturbances of the external environment and meet the customers' needs. The maintenance or change of corporate culture starts from the socializing skills of actors involved in business activities. Socializing skills ensure the transmission of attitudes, values, guidelines, behavioral trends, as well as aspirations and needs, since socialization is a communication process. With this opportunity, communication claims its status as a major component of the management process, as an answer to issues in the knowledge-based era. Studies show that any form of interaction is a cultural phenomenon and a company's efficiency and performance is correlated to these issues.

  19. 7 CFR 407.8 - The application and policy.

    Science.gov (United States)

    2010-01-01

    ..., DEPARTMENT OF AGRICULTURE GROUP RISK PLAN OF INSURANCE REGULATIONS § 407.8 The application and policy. (a... applicable sales closing date on file in the insurance provider's local office. (b) FCIC or the reinsured... is excessive. The Manager of the Corporation is authorized in any crop year to extend the sales...

  20. Does corporate governance affect dividend policy: Evidence from ASEAN emerging market

    Directory of Open Access Journals (Sweden)

    Gatot Nazir Ahmad

    2015-04-01

    Full Text Available This research-work uses a survey which comes from three different countries in ASEAN region i.e Indonesian, Thiland and Malaysian. This work integrate whole data from above all countries to examine whether firms that do corporate governance practising will pay higher dividends. This study has two issues: how regulation of stock exchange affects good corporate governance and how corporate governance affects value of the firm. Using OLS regression, our finding shows that good corporate governance practices has positive sign to dividend pay out. Our finding may contribute to corporate governance literature.First, result finding support Jensen’s (1986 that states free csah flow not reduce dividends pay out. Second, integrating emprical model from three different countires in ASEAN region.

  1. Governance of sustainable development: co-evolution of corporate and political strategies

    International Nuclear Information System (INIS)

    Bleischwitz, R.; College of Europe, Bruges

    2004-01-01

    This article proposes a policy framework for analysing corporate governance toward sustainable development. The aim is to set up a framework for analysing market evolution toward sustainability. In the first section, the paper briefly refers to recent theories about both market and government failures that express scepticism about the way that framework conditions for market actors are set. For this reason, multi-layered governance structures seem advantageous if new solutions are to be developed in policy areas concerned with long-term change and stepwise internalisation of externalities. The paper introduces the principle of regulated self-regulation. With regard to corporate actors' interests, it presents recent insights from theories about the knowledge-based firm, where the creation of new knowledge is based on the absorption of societal views. The result is greater scope for the endogenous internalisation of externalities, which leads to a variety of new and different corporate strategies. Because governance has to set incentives for quite a diverse set of actors in their daily operations, the paper finally discusses innovation-inducing regulation. In both areas, regulated self-regulation and innovation-inducing regulation, corporate and political governance co-evolve. The paper concludes that these co-evolutionary mechanisms may assume some of the stabilising and orientating functions previously exercised by framing activities of the state. In such a view, the government's main function is to facilitate learning processes, thus departing from the state's function as known from welfare economics. (author)

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

    OpenAIRE

    Ajit Singh; Bruce Weisse; Alaka Singh

    2002-01-01

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

  3. Uganda tax policy reforms: A case study of Uganda revenue authority URA

    OpenAIRE

    Kato, Simon Kagambirwe

    2014-01-01

    In this study I examined the implementation of tax policy reforms at Uganda Revenue Authority. In particular, I examined the impact of the tax policy reforms implemented since the restructuring of Uganda Revenue Authority in 2005. Although Uganda's taxation system is a vital area of study, it has not gotten enough attention from researchers. This is because, in the Ugandan and generally African developing countries context, taxation involves vital and, to a large ex...

  4. Coherence in product-oriented policies and environmental management systems in the car industry

    DEFF Research Database (Denmark)

    Smink, Carla Kornelia; Nielsen, Eskild Holm

    more traditional process-oriented policies and are a challenge for companies. The article presents some of the authors  investigations on how the car industry has dealt with both process-oriented and product-oriented policies. [1] EPR refers to extending producer responsibility for products beyond......Over the last decade, product-oriented policies as Extended Producer Responsibility (EPR) and Integrated Product Policy (IPP) are more and more recognised as a target for both corporate environmental strategy and government environmental policy. These product-oriented policies are distinct from...

  5. The Disappearing State Corporate Income Tax

    OpenAIRE

    Cornia, Gary; Edmiston, Kelly D.; Sjoquist, David L.; Wallace, Sally

    2005-01-01

    This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel data to explore the importance of tax policy, tax planning, and economic factors on the trend in state corporate taxes. We find that corporate tax planning and economic factors account for much of the relative decline, and that state tax polic...

  6. Towards sustainability. Major challenges for corporate law, corporate governance and regulation

    NARCIS (Netherlands)

    van Basten-Boddin, C.; de Hoo, S.C.; Renssen, S.; Schwarz, C.A.

    2014-01-01

    This book covers the presentations held at the launching event of the Institute for Corporate Law, Governance and Innovation Policies (ICGI) at Maastricht University. Contributions are provided by Willem Lageweg (Director of MVO Nederland), Prof. Dr. Jacqueline Cramer (Director of the Utrecht

  7. The Economics of "Private Politics": Corporate Social Responsibility

    OpenAIRE

    Otto, Brøns-Petersen

    2005-01-01

    Increasingly, private corporations engage in “private politics”, or “corporate social responsibility” (CSR). In some cases, such as the infamous Enron affair, huge discrepancies between stated and actual policies have been revealed, while in others corporations seem to have been taken hostage by interest groups, even if stated and actual polices matched. The paper attempts to model the “private politics” of CSR in economic terms. On the one hand, it is assumed that corporations can generate e...

  8. Controlled by the Corporate Narrative: Obama's Education Policy, the Shock Doctrine, and Mechanisms of Capitalist Power

    Science.gov (United States)

    Lea, Virginia

    2011-01-01

    This article aims to illuminate how and why public schools have been sustained and/or strengthened as hierarchical, inequitable, and undemocratic sites that serve the corporate capitalist state. In doing so, the author draws on three theoretical ideas: the "shock doctrine," described vividly by Naomi Klein (2007); "critical…

  9. 41 CFR 102-85.5 - By what authority is the pricing policy in this part prescribed?

    Science.gov (United States)

    2010-07-01

    ... pricing policy in this part prescribed? 102-85.5 Section 102-85.5 Public Contracts and Property Management...-PRICING POLICY FOR OCCUPANCY IN GSA SPACE Pricing Policy-General § 102-85.5 By what authority is the pricing policy in this part prescribed? (a) General authority is granted in the Federal Property and...

  10. Taxes, Tariffs, and The Global Corporation

    OpenAIRE

    James Levinsohn; Joel Slemrod

    1990-01-01

    In this paper we develop some simple models of optimal tax and tariff policy in the presence of global corporations that operate in an imperfectly competitive environment. The models emphasize two important differences in the practical application of tax and tariff policy - tax, but not tariff, policy can apply to offshore output and tariff, but not tax, policy can be industry-specific. Recognizing the multinationals' production decisions are endogenous to the tax and tariff policies they fac...

  11. Vested Interests in Addiction Research and Policy The challenge corporate lobbying poses to reducing society’s alcohol problems: insights from UK evidence on minimum unit pricing

    Science.gov (United States)

    McCambridge, Jim; Hawkins, Benjamin; Holden, Chris

    2014-01-01

    Background There has been insufficient research attention to alcohol industry methods of influencing public policies. With the exception of the tobacco industry, there have been few studies of the impact of corporate lobbying on public health policymaking more broadly. Methods We summarize here findings from documentary analyses and interview studies in an integrative review of corporate efforts to influence UK policy on minimum unit pricing (MUP) of alcohol 2007–10. Results Alcohol producers and retailers adopted a long-term, relationship-building approach to policy influence, in which personal contacts with key policymakers were established and nurtured, including when they were not in government. The alcohol industry was successful in achieving access to UK policymakers at the highest levels of government and at all stages of the policy process. Within the United Kingdom, political devolution and the formation for the first time of a Scottish National Party (SNP) government disrupted the existing long-term strategy of alcohol industry actors and created the conditions for evidence-based policy innovations such as MUP. Conclusions Comparisons between policy communities within the United Kingdom and elsewhere are useful to the understanding of how different policy environments are amenable to influence through lobbying. Greater transparency in how policy is made is likely to lead to more effective alcohol and other public policies globally by constraining the influence of vested interests. PMID:24261642

  12. Female Directors on Corporate Boards: Does Female Leadership Drive Corporate Environmental Transparency?

    Directory of Open Access Journals (Sweden)

    Phua Michelle Siew Huei

    2017-01-01

    Full Text Available This paper examines the role of female directors on corporate boardroom on the extent of corporate environmental disclosure (CED of 260 Malaysian listed companies in year 2013. Resource dependence theory is utilized as the theoretical framework to explain the role of female directors on corporate boards. Content analysis is employed to gauge the extent of CED based on a self-constructed index that is derived from Global Reporting Initiatives (GRI and prior studies. Multiple regression is conducted and findings revealed that female directors– presence and female holding multiple directorships to be significant predictors of extent of CED. The findings lend support to the resource dependence theory on the contribution of board gender diversity and are useful for both policy makers and regulators.

  13. 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.

  14. Insider trading, shareholder activism, and corporate policies

    NARCIS (Netherlands)

    Cziraki, P.

    2012-01-01

    This doctoral thesis focuses on two topics that have received considerable attention from academics, regulators, and the business press over the past decades: insider trading, and shareholder activism. The first chapter evaluates proxy proposals as a corporate governance device in Europe. The second

  15. 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...

  16. Enriched namespace to support content-aware authorization policies

    International Nuclear Information System (INIS)

    Ghiselli, A; Stagni, F; Magnoni, L; Riccardo, Z

    2008-01-01

    In the near future, data on the order of hundreds of Petabytes will be spread in multiple storage systems worldwide dispersed in, potentially, billions of replicated data items. Users, typically, are agnostic about the location of their data and they want to get access by either specifying logical names or using some lookup mechanism. A global namespace is a logical layer that allows the view of data resources independently from the physical location. Usually, the naming scheme is designed to be easily interpreted by humans and it is organized into a purely user-defined directory hierarchy. Within this model, a data resource is uniquely addressed by file name and path. Nevertheless, this hierarchical structures of logical namespace lacks adequate flexibility to manage sophisticated organization of data. In particular the implicit classification of the data item derived from the path is not enough meaningful to classify data objects when different orthogonal dimensions are considered. In this paper we expose an enriched namespace able to support a new type of data access authorization policy based on tags. The tags are organized in well-defined hierarchies providing a simple representation of the domain ontology. Only authorized users can label data resources with different tags taken from the domain tag hierarchies. In this way an overlay of classical hierarchical structure of logical namespace with faceted hierarchical tags provides a semantics classification of data entities. Authorization policies defined in respect of tags are content-aware

  17. Enriched namespace to support content-aware authorization policies

    Energy Technology Data Exchange (ETDEWEB)

    Ghiselli, A; Stagni, F [INFN Ferrara, Via Saragat, 1 I44100, Ferrara (Italy); Magnoni, L; Riccardo, Z, E-mail: antonia.ghiselli@cnaf.infn.it, E-mail: luca.magnoni@cnaf.infn.it, E-mail: riccardo.zappi@cnaf.infn.it, E-mail: federico.stagni@fe.infn.it

    2008-07-15

    In the near future, data on the order of hundreds of Petabytes will be spread in multiple storage systems worldwide dispersed in, potentially, billions of replicated data items. Users, typically, are agnostic about the location of their data and they want to get access by either specifying logical names or using some lookup mechanism. A global namespace is a logical layer that allows the view of data resources independently from the physical location. Usually, the naming scheme is designed to be easily interpreted by humans and it is organized into a purely user-defined directory hierarchy. Within this model, a data resource is uniquely addressed by file name and path. Nevertheless, this hierarchical structures of logical namespace lacks adequate flexibility to manage sophisticated organization of data. In particular the implicit classification of the data item derived from the path is not enough meaningful to classify data objects when different orthogonal dimensions are considered. In this paper we expose an enriched namespace able to support a new type of data access authorization policy based on tags. The tags are organized in well-defined hierarchies providing a simple representation of the domain ontology. Only authorized users can label data resources with different tags taken from the domain tag hierarchies. In this way an overlay of classical hierarchical structure of logical namespace with faceted hierarchical tags provides a semantics classification of data entities. Authorization policies defined in respect of tags are content-aware.

  18. Companies and environmental management in the social corporative responsibility framework; Empresas y gestion ambiental en el marco de la responsabilidad social corporative

    Energy Technology Data Exchange (ETDEWEB)

    Duran Romero, G.

    2009-07-01

    With the aim of reaching a sustainable path, companies have adopted initiatives in order to get other objectives not only economics but also ecological and social ones. These are inherent values to its management and are part of the corporate social responsibility. In this global, opened and sustainable context the firms play an important role encouraging social goals. This implies to change towards a more sustainable consumption and production pattern, establish new policies and to innovate for obtaining not only more profits but to improve the quality of life. (Author) 54 refs.

  19. 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.

  20. International Development Research Centre Corporate Policy Travel

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

    André Lavoie

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

  1. Understanding Internal Capital Markets and Corporate Policies

    NARCIS (Netherlands)

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

    2009-01-01

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

  2. PENGARUH INTERDEPENDENSI MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERBANKAN

    Directory of Open Access Journals (Sweden)

    Ali Muktiyanto

    2011-12-01

    Full Text Available This study aims to examine the effect of interdependence mechanisms of corporate governance on company performance (Agrawal and Knoeber 1996. These mechanisms are: managerial ownership, institutional ownership, independent commissioner, board size, debt policy, dividend policy, market concentration, and market share with the control variables are growth, size, and firm ages. Test results on 349 firm-years using OLS regression for each mechanism and 2SLS regression for simultaneous testing indicate the presence of interdependence between the mechanisms. both parsial and simultanously; managerial ownership and dividend policy does not significantly influence on the banking efficiency. Significant positive effect of the board size and institutional ownership when tested by OLS did not recur when tested simultaneously using 2SLS. Instead, the independent commissioner when tested by 2SLS have significant negative effect but using OLS no significant effect. There are three variables of corporate governance mechanisms have consistent effect on the banking efficiency; debt policy has significant negative effect, while the market concentration and market share have significant positive effect. Different results between the tests using OLS and 2SLS emphasize the interdependence of these mechanisms is also shown that application of the policy of corporate governance mechanisms should be done carefully so that the expected performance can be achieved.

  3. Risk management and corporate value

    Directory of Open Access Journals (Sweden)

    Milan Cupic

    2015-12-01

    Full Text Available The paper presents a theoretical framework for assessing the impact of risk management on corporate value. As the relevant factors that determine this impact, the paper analyzes market imperfections and investors’ risk aversion. The results of the present research indicate that risk management contributes to an increase in corporate value if, under the influence of market imperfections, corporate risk exposure is concave. As an expression of market imperfections, the paper analyzes the costs of financial distress, agency costs, and taxation. The results of the research also indicate that the risk management policy should not aim to minimize, but rather optimize risk exposure, by taking into account the costs of risk management, investors’ risk aversion and the competitive advantage a corporation has on the relevant market.

  4. 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

  5. Credit-proofing fundamentals for a solid credit policy

    Energy Technology Data Exchange (ETDEWEB)

    Lydiatt, I. [KeySpan Energy Canada, Calgary, AB (Canada)

    2003-07-01

    This Power Point presentation presented the basics of a credit policy with reference to corporate objectives, governance, credit definitions, subjective/objective elements, quantification of full risk, management, monitoring, reporting and gate-keeping processes. Options for a credit policy were described as being approval authority grids, confidentiality issues, credit scoring, corporate risk levels, follow-up collection calling, and procedures on unapproved exposures. Recommendations for setting risk and credit limits were also presented with a note emphasizing that in the past 6 months credit evaluation processes have had to deal with the media risk, a new risk that has not been seen before. This risk can be addressed by careful monitoring of stock prices. The paper also presented recommendations for what to look for as indicators and how to deal with risk in volatile price periods. Credit tools for volatile times were described. 1 tab.

  6. Credit-proofing fundamentals for a solid credit policy

    International Nuclear Information System (INIS)

    Lydiatt, I.

    2003-01-01

    This Power Point presentation presented the basics of a credit policy with reference to corporate objectives, governance, credit definitions, subjective/objective elements, quantification of full risk, management, monitoring, reporting and gate-keeping processes. Options for a credit policy were described as being approval authority grids, confidentiality issues, credit scoring, corporate risk levels, follow-up collection calling, and procedures on unapproved exposures. Recommendations for setting risk and credit limits were also presented with a note emphasizing that in the past 6 months credit evaluation processes have had to deal with the media risk, a new risk that has not been seen before. This risk can be addressed by careful monitoring of stock prices. The paper also presented recommendations for what to look for as indicators and how to deal with risk in volatile price periods. Credit tools for volatile times were described. 1 tab

  7. Landscapes in transition: an analysis of sustainable policy initiatives and emerging corporate commitments in the palm oil industry

    OpenAIRE

    Padfield, Rory; Drew, Simon; Syayuti, Khadijah; Page, Susan; Evers, Stephanie; Campos-Arceiz, Ahimsa; Kangayatkarasu, Nagulendran; Sayok, Alex; Hansen, Sune; Schouten, Greetje; Maulidia, Martha; Papargyropoulou, Effie; Hou Tham, Mun

    2016-01-01

    markdownabstractThe recent Southeast Asian haze crisis has generated intense public scrutiny over the rate, methods and types of landscape change in the tropics. Debate has centred on the environmental impacts of large-scale agricultural expansion, particularly the associated loss of high carbon stock forest and forests of high conservation value. Focusing on palm oil—a versatile food crop and source of bioenergy—this paper analyses national, international and corporate policy initiatives in ...

  8. Questionnaire on Corporate Income Tax Subjects - Denmark

    DEFF Research Database (Denmark)

    Friis Hansen, Søren; Nielsen, Jacob Graff

    In terms of tax policy, tax harmonization or coordination of corporate taxation in the EU is usually considered from two complementary points of view: tax base and tax rate. These two perspectives structure the debate whether EU Member States, and more broadly States belonging to the same economic...... area, should harmonize or coordinate their policies in tax matters. However, little attention has been paid so far to a more basic question: who are corporate taxpayers? Are they defined in the same way over Europe? This may be explained by the fact that the vast majority of tax systems accept the same...... fundamental idea: while companies limited by shares and limited liability companies should be subject to corporate income tax (CIT), partnerships should be considered fully or partly transparent for tax purposes. This general statement is nevertheless an oversimplification of reality. Comparative law indeed...

  9. 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 ...

  10. Dual Effects of Monetary Policy on Corporate Investment%货币政策影响公司投资的双重效应研究

    Institute of Scientific and Technical Information of China (English)

    张西征; 刘志远; 王静

    2012-01-01

    In this paper, we analyze dual effects of monetary policy on corporate investment through micro level. We distinct demand effect and supply effect of monetary policy on corporate investment by panel vector auto-regression techniques ( PVAR) and the orthogonal impulse response functions, using panel data of listed companies to test hypothesized model. The results show that, monetary policy has both demand effect and supply effect on corporate investment; monetary policy has different effect on corporate's investment under different financing constraints. That is, the demand effect of lower financing constraints firms is stronger than that of higher financing constraints firms, and the supply effect of higher financing constraints firms is stronger than that of lower financing constraints firms. This research provides macro monetary policy theory with micro economic foundation.%从微观层面分析货币政策影响公司投资的双重效应,采用面板向量自回归技术,通过正交化的脉冲响应函数,区分货币政策影响公司投资的需求效应和供给效应,使用中国上市公司面板数据进行实证检验.研究结果表明,货币政策对公司投资的影响既存在需求效应又存在供给效应;对不同融资约束公司,货币政策影响其投资的双重效应存在非对称性,货币政策对低融资约束公司投资影响的需求效应强于高融资约束公司,对高融资约束公司投资影响的供给效应强于低融资约束公司.研究结果为宏观货币政策理论提供微观经济基础的支持.

  11. Modern model of integrated corporate communication

    Directory of Open Access Journals (Sweden)

    Milica Slijepčević

    2018-03-01

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

  12. Corporate equality and equity prices: Doing well while doing good?

    OpenAIRE

    Fu, Shihe; Shan, Liwei

    2009-01-01

    Two competing hypotheses, value enhancing and value discounting, state that implementing socially responsible corporate policies can have positive or negative effects on firm value. This paper tests how a specific type of social responsibility–corporate equality–affects firm value. Corporate equality is measured by the corporate equality index (CEI). This index quantifies how companies treat their gay, lesbian, bisexual, and transgender employees, consumers, and investors. Using a sample of C...

  13. The Impact of Corporate Sustainability on Organizational Processes and Performance

    OpenAIRE

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

    2014-01-01

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

  14. Assessing human rights impacts in corporate development projects

    Energy Technology Data Exchange (ETDEWEB)

    Salcito, Kendyl, E-mail: kendyl.salcito@unibas.ch [Department of Epidemiology and Public Health, Swiss Tropical and Public Health Institute, P.O. Box, CH-4002 Basel (Switzerland); University of Basel, P.O. Box, CH-4003 Basel (Switzerland); NomoGaia, 1900 Wazee Street, Suite 303, Denver, CO 80202 (United States); NewFields, LLC, Denver, CO 80202 (United States); Utzinger, Jürg, E-mail: juerg.utzinger@unibas.ch [Department of Epidemiology and Public Health, Swiss Tropical and Public Health Institute, P.O. Box, CH-4002 Basel (Switzerland); University of Basel, P.O. Box, CH-4003 Basel (Switzerland); Weiss, Mitchell G., E-mail: Mitchell-g.Weiss@unibas.ch [Department of Epidemiology and Public Health, Swiss Tropical and Public Health Institute, P.O. Box, CH-4002 Basel (Switzerland); University of Basel, P.O. Box, CH-4003 Basel (Switzerland); Münch, Anna K., E-mail: annak.muench@gmail.com [Emerging Pathogens Institute, University of Florida, Gainesville, FL 32610 (United States); Singer, Burton H., E-mail: bhsinger@epi.ufl.edu [Emerging Pathogens Institute, University of Florida, Gainesville, FL 32610 (United States); Krieger, Gary R., E-mail: gkrieger@newfields.com [NewFields, LLC, Denver, CO 80202 (United States); Wielga, Mark, E-mail: wielga@nomogaia.org [NomoGaia, 1900 Wazee Street, Suite 303, Denver, CO 80202 (United States); NewFields, LLC, Denver, CO 80202 (United States)

    2013-09-15

    Human rights impact assessment (HRIA) is a process for systematically identifying, predicting and responding to the potential impact on human rights of a business operation, capital project, government policy or trade agreement. Traditionally, it has been conducted as a desktop exercise to predict the effects of trade agreements and government policies on individuals and communities. In line with a growing call for multinational corporations to ensure they do not violate human rights in their activities, HRIA is increasingly incorporated into the standard suite of corporate development project impact assessments. In this context, the policy world's non-structured, desk-based approaches to HRIA are insufficient. Although a number of corporations have commissioned and conducted HRIA, no broadly accepted and validated assessment tool is currently available. The lack of standardisation has complicated efforts to evaluate the effectiveness of HRIA as a risk mitigation tool, and has caused confusion in the corporate world regarding company duties. Hence, clarification is needed. The objectives of this paper are (i) to describe an HRIA methodology, (ii) to provide a rationale for its components and design, and (iii) to illustrate implementation of HRIA using the methodology in two selected corporate development projects—a uranium mine in Malawi and a tree farm in Tanzania. We found that as a prognostic tool, HRIA could examine potential positive and negative human rights impacts and provide effective recommendations for mitigation. However, longer-term monitoring revealed that recommendations were unevenly implemented, dependent on market conditions and personnel movements. This instability in the approach to human rights suggests a need for on-going monitoring and surveillance. -- Highlights: • We developed a novel methodology for corporate human rights impact assessment. • We piloted the methodology on two corporate projects—a mine and a plantation.

  15. Assessing human rights impacts in corporate development projects

    International Nuclear Information System (INIS)

    Salcito, Kendyl; Utzinger, Jürg; Weiss, Mitchell G.; Münch, Anna K.; Singer, Burton H.; Krieger, Gary R.; Wielga, Mark

    2013-01-01

    Human rights impact assessment (HRIA) is a process for systematically identifying, predicting and responding to the potential impact on human rights of a business operation, capital project, government policy or trade agreement. Traditionally, it has been conducted as a desktop exercise to predict the effects of trade agreements and government policies on individuals and communities. In line with a growing call for multinational corporations to ensure they do not violate human rights in their activities, HRIA is increasingly incorporated into the standard suite of corporate development project impact assessments. In this context, the policy world's non-structured, desk-based approaches to HRIA are insufficient. Although a number of corporations have commissioned and conducted HRIA, no broadly accepted and validated assessment tool is currently available. The lack of standardisation has complicated efforts to evaluate the effectiveness of HRIA as a risk mitigation tool, and has caused confusion in the corporate world regarding company duties. Hence, clarification is needed. The objectives of this paper are (i) to describe an HRIA methodology, (ii) to provide a rationale for its components and design, and (iii) to illustrate implementation of HRIA using the methodology in two selected corporate development projects—a uranium mine in Malawi and a tree farm in Tanzania. We found that as a prognostic tool, HRIA could examine potential positive and negative human rights impacts and provide effective recommendations for mitigation. However, longer-term monitoring revealed that recommendations were unevenly implemented, dependent on market conditions and personnel movements. This instability in the approach to human rights suggests a need for on-going monitoring and surveillance. -- Highlights: • We developed a novel methodology for corporate human rights impact assessment. • We piloted the methodology on two corporate projects—a mine and a plantation. • Human

  16. Renewable energy policy for Rural Mongolia

    International Nuclear Information System (INIS)

    Oldach, R.; Bates, J.; Derrick, A.; Syngellakis, K.; Gantulga, D.; Hasnie, S.; Enebish, N.

    2004-01-01

    This paper presents a project, supported by the Asian Development Bank (ADB), which aims in part to strengthen renewable energy policy in Mongolia. The project activities focusing on policy development include compilation and summary of renewable energy projects carried out in Mongolia up to the present day, examination of experience of renewable energy power supply for remote areas in other countries, and how this can be applied to the situation in Mongolia, study of energy-related laws in Mongolia as well as in other countries and collaboration and discussions with the main stakeholders in renewable energy in Mongolia, including the Ministry of Infrastructure, the Fuel and Energy Authority, the Energy Regulatory Authority, and the Renewable Energy Corporation. The project will also carry out a workshop with national and international experts to discuss the key issues for the development of renewable energy for rural areas. A key result of the project will be the formulation of a Renewable Energy Action Plan for rural areas, based on the results of the foregoing research and the policy workshop. (authors)

  17. The Relationship Between Corporate Governance Characteristics and Credit Exposure in Banks

    DEFF Research Database (Denmark)

    Rose, Caspar

    2017-01-01

    estate loans. By employing quantitative governance variables the article finds that increased executive director remuneration is associated with increased credit risk posed by the bank’s borrowers. On the other hand, increasing the number of executive/“inside” directors is associated with a lower credit...... executive director remuneration. The policy implication is that financial authorities should be increasingly aware of insufficient corporate governance characteristics in order to prevent excessive credit risk exposure. Moreover, the article provides important insights on which corporate governance...... the “Supervision Diamond” introduced by the Danish FSA, which “external” board directors must address. It contains five thresholds for measuring a bank’s exposure to credit risks i.e. the proportion of large customers, lending growth, the ratio of lending/deposits, liquidity buffer and the proportion of real...

  18. Corporate Social Responsibility in Taiwan : A Case Study

    OpenAIRE

    葉山, 彩蘭; Sairan, Hayama

    2008-01-01

    Corporate social responsibility (CSR) has drawn increased attention from both academics and managers in Taiwan these years. Since it is getting increasingly clear that CSR policies and practices help firms develop favorable images and establish good relationship with their stakeholders, more and more Taiwanese corporations are now aware that there are real benefits to become socially responsible. In this paper, I would like to explore the framework and strategies of corporate social responsib...

  19. Corporate externalities: a challenge to the further success of prevention science.

    Science.gov (United States)

    Biglan, Anthony

    2011-03-01

    The full benefit of prevention science will not be realized until we learn how to influence organizational practices. The marketing of tobacco, alcohol, and food and corporate advocacy for economic policies that maintain family poverty are examples of practices we must influence. This paper analyzes the evolution of such practices in terms of their selection by economic consequences. A strategy for addressing these critical risk factors should include: (a) systematic research on the impact of corporate practices on each of the most common and costly psychological and behavior problems; (b) empirical analyses of the consequences that select harmful corporate practices; (c) assessment of the impact of policies that could affect problematic corporate practices; and (d) research on advocacy organizations to understand the factors that influence their growth and to help them develop effective strategies for influencing corporate externalities.

  20. Language, Policy and Power in a Transient Multilingual Workplace

    DEFF Research Database (Denmark)

    Lønsmann, Dorte; Mortensen, Janus

    and English. We view this corporate language policy as one kind of norm negotiation. We want to look at the language policy from the perspective of language socialization, as a very explicit form of language socialization in a work setting. We are interested in linking language policy with company culture...... for language choice and the social meaning associated with different ways of speaking. Our case is an international company in Denmark which has recently implemented a new language policy. The language policy focuses on the introduction of English as a corporate language and on the choice between Danish...... and ask: how is the corporate language policy used as a tool for language socialization to bring about cultural change in the company? From the perspective of ‘Language, power and politics at work’, our case also lends itself to an analysis of how corporate language policy as a kind of norm negotiation...

  1. 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

  2. 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)

  3. Corporate Responsibility as Myth and Ceremony

    DEFF Research Database (Denmark)

    Haack, Patrick; Martignoni, Dirk; Schoeneborn, Dennis

    Organizations adopt corporate responsibility (CR) policies often ceremonially, meaning that policy adoption is not substantive and lacks alignment with actual practice. Prior research in institutional theory has largely assumed as static view of adoption and suggests that a situation of opacity (i...... governance mechanism and (2) the institutional theory concepts of decoupling and (re-)coupling....

  4. Social Responsibility and Corporate Web Pages: Self-Presentation or Agenda-Setting?

    Science.gov (United States)

    Esrock, Stuart L.; Leichty, Greg B.

    1998-01-01

    Examines how corporate entities use the Web to present themselves as socially responsible citizens and to advance policy positions. Samples randomly "Fortune 500" companies, revealing that, although 90% had Web pages and 82% of the sites addressed a corporate social responsibility issue, few corporations used their pages to monitor…

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

    Science.gov (United States)

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

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Nathalie duRivage

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

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

    Science.gov (United States)

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

    2015-01-01

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

  8. Cost benefit analysis of outsourcing initiatives/strategy at water utilities corporation (Botswana) / G Mogomotsi

    OpenAIRE

    Mogomotsi, G

    2016-01-01

    After the Water Utilities Corporation adopted outsourcing as a policy initiative and operational directive various non-core functions were outsourced. This raises obvious questions as to why the Corporation suddenly decided to do this. Does the Corporation indeed benefit in terms of value addition from outsourced functions? Some of the pertinent questions include: To what extent did policy guidelines and operational measures govern the said outsourcing initiatives? What are the...

  9. Social Impact Management Plans: Innovation in corporate and public policy

    Energy Technology Data Exchange (ETDEWEB)

    Franks, Daniel M., E-mail: d.franks@uq.edu.au [Centre for Social Responsibility in Mining, The University of Queensland, Sustainable Minerals Institute, St Lucia, Brisbane, Queensland 4072 (Australia); Vanclay, Frank, E-mail: frank.vanclay@rug.nl [Department of Cultural Geography, Faculty of Spatial Sciences, The University of Groningen, P.O. Box 800, 9700 AV Groningen (Netherlands)

    2013-11-15

    Social Impact Assessment (SIA) has traditionally been practiced as a predictive study for the regulatory approval of major projects, however, in recent years the drivers and domain of focus for SIA have shifted. This paper details the emergence of Social Impact Management Plans (SIMPs) and undertakes an analysis of innovations in corporate and public policy that have put in place ongoing processes – assessment, management and monitoring – to better identify the nature and scope of the social impacts that might occur during implementation and to proactively respond to change across the lifecycle of developments. Four leading practice examples are analyzed. The International Finance Corporation (IFC) Performance Standards require the preparation of Environmental and Social Management Plans for all projects financed by the IFC identified as having significant environmental and social risks. Anglo American, a major resources company, has introduced a Socio-Economic Assessment Toolbox, which requires mine sites to undertake regular assessments and link these assessments with their internal management systems, monitoring activities and a Social Management Plan. In South Africa, Social and Labour Plans are submitted with an application for a mining or production right. In Queensland, Australia, Social Impact Management Plans were developed as part of an Environmental Impact Statement, which included assessment of social impacts. Collectively these initiatives, and others, are a practical realization of theoretical conceptions of SIA that include management and monitoring as core components of SIA. The paper concludes with an analysis of the implications for the practice of impact assessment including a summary of key criteria for the design and implementation of effective SIMPs. -- Highlights: • Social impact management plans are effective strategies to manage social issues. • They are developed in partnership with regulatory agencies, investors and community.

  10. Social Impact Management Plans: Innovation in corporate and public policy

    International Nuclear Information System (INIS)

    Franks, Daniel M.; Vanclay, Frank

    2013-01-01

    Social Impact Assessment (SIA) has traditionally been practiced as a predictive study for the regulatory approval of major projects, however, in recent years the drivers and domain of focus for SIA have shifted. This paper details the emergence of Social Impact Management Plans (SIMPs) and undertakes an analysis of innovations in corporate and public policy that have put in place ongoing processes – assessment, management and monitoring – to better identify the nature and scope of the social impacts that might occur during implementation and to proactively respond to change across the lifecycle of developments. Four leading practice examples are analyzed. The International Finance Corporation (IFC) Performance Standards require the preparation of Environmental and Social Management Plans for all projects financed by the IFC identified as having significant environmental and social risks. Anglo American, a major resources company, has introduced a Socio-Economic Assessment Toolbox, which requires mine sites to undertake regular assessments and link these assessments with their internal management systems, monitoring activities and a Social Management Plan. In South Africa, Social and Labour Plans are submitted with an application for a mining or production right. In Queensland, Australia, Social Impact Management Plans were developed as part of an Environmental Impact Statement, which included assessment of social impacts. Collectively these initiatives, and others, are a practical realization of theoretical conceptions of SIA that include management and monitoring as core components of SIA. The paper concludes with an analysis of the implications for the practice of impact assessment including a summary of key criteria for the design and implementation of effective SIMPs. -- Highlights: • Social impact management plans are effective strategies to manage social issues. • They are developed in partnership with regulatory agencies, investors and community.

  11. 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)

  12. IMPACT OF CAPITAL STRUCTURE POLICY ON VALUE OF THE FIRM – A STUDY ON SOME SELECTED CORPORATE MANUFACTURING FIRMS UNDER DHAKA STOCK EXCHANGE

    Directory of Open Access Journals (Sweden)

    Jahirul HOQUE

    2014-07-01

    Full Text Available The study is about capital structure policy and its impacts on value of the firm. The outcome of this study was both the primary and secondary data. The study was based on opinions survey of 80 respondents of the 20 manufacturing corporate firms, enlisted under Dhaka Stock Exchange. The empirical analysis of the study was limited to a period of five years ranging 2008-2012. The major findings of the study are: (i the most important determinant of capital structure policy as rated by the respondents have been financial risk , profitability, availability of fund, productivity, liquidity, operating risk, growth rate, proper timing, corporate tax, stability of sales/ investment etc, (ii the study reveals that in terms of the average positions of capital structure and financial structure during 2008-2012, Beximco pharma has ranked first followed by Square pharma, Apex Adelchi, DESCO, ACI ltd, Titas gas, Bata shoe,Aftab automobile, Reneata pharma, Square textile ltd etc,(iii as regards the value of the firm during the study period, Titas gas has obtained first rank followed by Square pharma, DESCO, Beximco pharma, BATBC, ACI, Reneta pharma, Apex Tennary, Apex Adelchi, Bata shoe and so on.(iv this study has portrayed that the independent variables namely capital structure (CS, debt to equity (DER & debt to asset (DR, fixed assets to total assets(Tangibility, earnings before interest and taxes to interest charges(ICR, financial leverage multiplier(FLM have influenced value of the firm(VF to the extent of 79.1 percent significantly. Therefore, it is recommended that the relevant firm’s authority should take proper measures in order to improve the independent variables having positive influence on value of the firms.

  13. Corporate philanthropy, political influence, and health policy.

    Directory of Open Access Journals (Sweden)

    Gary J Fooks

    Full Text Available The Framework Convention of Tobacco Control (FCTC provides a basis for nation states to limit the political effects of tobacco industry philanthropy, yet progress in this area is limited. This paper aims to integrate the findings of previous studies on tobacco industry philanthropy with a new analysis of British American Tobacco's (BAT record of charitable giving to develop a general model of corporate political philanthropy that can be used to facilitate implementation of the FCTC.Analysis of previously confidential industry documents, BAT social and stakeholder dialogue reports, and existing tobacco industry document studies on philanthropy.The analysis identified six broad ways in which tobacco companies have used philanthropy politically: developing constituencies to build support for policy positions and generate third party advocacy; weakening opposing political constituencies; facilitating access and building relationships with policymakers; creating direct leverage with policymakers by providing financial subsidies to specific projects; enhancing the donor's status as a source of credible information; and shaping the tobacco control agenda by shifting thinking on the importance of regulating the market environment for tobacco and the relative risks of smoking for population health. Contemporary BAT social and stakeholder reports contain numerous examples of charitable donations that are likely to be designed to shape the tobacco control agenda, secure access and build constituencies.Tobacco companies' political use of charitable donations underlines the need for tobacco industry philanthropy to be restricted via full implementation of Articles 5.3 and 13 of the FCTC. The model of tobacco industry philanthropy developed in this study can be used by public health advocates to press for implementation of the FCTC and provides a basis for analysing the political effects of charitable giving in other industry sectors which have an impact on

  14. The Demographics of Corporal Punishment in Texas

    Science.gov (United States)

    Phillips, Stephanie

    2012-01-01

    This dissertation examined the student discipline policies of 1,025 Texas school districts, as well as data from the Texas Education Agency's Academic Excellence Indicator System in order to identify demographic patterns regarding corporal punishment policies in Texas schools. The study also studied the relationship between a district's corporal…

  15. Corporate Environmental Responsibility in Demand Networks (summary section only)

    OpenAIRE

    Kovács, Gyöngyi

    2006-01-01

    Research on corporate responsibility has traditionally focused on the responsibilities of companies within their corporate boundaries only. Yet this view is challenged today as more and more companies face the situation in which the environmental and social performance of their suppliers, distributors, industry or other associated partners impacts on their sales performance and brand equity. Simultaneously, policy-makers have taken up the discussion on corporate responsibility from the perspe...

  16. Corporate Accountant | IDRC - International Development Research ...

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

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

  17. 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...

  18. Flexible working policies and environments in UK Local Authorities: current practice

    OpenAIRE

    Price, Ilfryn

    2001-01-01

    The research surveys the uptake of 'modern' or flexible working practices in UK Local Authorities, especially as it impacts on property and office accommodation.\\ud Nearly all permit flexible starting and finishing times for as many employees as is practical while forms of accredited hours working for at least some appropriate employees are policy in a majority. Flexible practices with property and ICT implications, working from home without a dedicated work station, formal policies, 'hot' de...

  19. 12 CFR 651.2 - Conflict-of-interest policy.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Conflict-of-interest policy. 651.2 Section 651... CORPORATION GOVERNANCE § 651.2 Conflict-of-interest policy. The Corporation shall establish and administer a conflict-of-interest policy that will provide reasonable assurance that the directors, officers, employees...

  20. The Corporation as a Political Actor

    DEFF Research Database (Denmark)

    Rasche, Andreas

    2015-01-01

    . On the other hand, European scholars have recently promoted an understanding of corporate social responsibility (CSR) emphasizing that firms often assume a political role because they increasingly provide public goods and become involved in multi-actor governance processes. This article contrasts both......This article distinguishes two approaches to study the political role of corporations. On the one hand, North American scholars have primarily understood the link between business and politics through the lens of corporate political activity (CPA) looking at how firms influence government policy...... approaches and suggests that differences in the way the political role of corporations are understood can at least, in part, be explained by the distinct nature of European/North American management scholarship as well as by the political environment in both regions. It is also suggested that both...

  1. Corporate branding in Facebook fan pages ideas for improving your brand value

    CERN Document Server

    Zamith Brito, Eliane Pereira

    2015-01-01

    In Corporate Branding in Facebook Fan Pages: Ideas for Improving Your Brand Value, the authors show how companies can improve their brand value by fostering their online corporate reputation. Communication actions on Facebook fan pages are an important tool on the road to reputation. Considering that reputation is essentially the long-term image of a brand, the book suggests strategies for improving this image in the short term by nurturing engagement with consumers. Word of mouth (WOM) is an important tool for creating and replicating the image of a trustworthy company, and these repeated images can result in a solid reputation or increased brand value. Also addressed is how company's strategies influence this process, and how online communication benefits from the integration of the manager's vision with communication policies.

  2. The Legal Policy of Corporation Legal Standing as Rechtspersoon at Indonesian Criminal Justice System

    OpenAIRE

    Maryono Maryono; Yuhelson Yuhelson

    2016-01-01

    Feature of corporation as activities-oriented for profit can lead to potential violations law or corporate crime. The criminal action corporations can arised because the impact of corporate activities arising from business contracts, product quality problems, failure of information technology systems and negligence of the administrative requirements for business licensing compliance. In other words, the legal entity of crime was often referred as corporate crime as violations committed by bus...

  3. 31st August 2011 - Government of Japan R. Chubachi, Executive Member of the Council for Science and Technology Policy, Cabinet Office, Vice Chairman, Representative Corporate Executive Officer and Member of the Board, Sony Corporation, visiting the ATLAS experimental area with Former Collaboration Spokesperson P. Jenni and Senior physicist T. Kondo.

    CERN Multimedia

    Raphaël Piguet

    2011-01-01

    31st August 2011 - Government of Japan R. Chubachi, Executive Member of the Council for Science and Technology Policy, Cabinet Office, Vice Chairman, Representative Corporate Executive Officer and Member of the Board, Sony Corporation, visiting the ATLAS experimental area with Former Collaboration Spokesperson P. Jenni and Senior physicist T. Kondo.

  4. 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.

  5. NEW SKILL DEVELOPMENT POLICY ‘SKILL INDIA’ -POSSIBILITY AND ISSUES-

    Directory of Open Access Journals (Sweden)

    Yukiko Hashimoto

    2017-06-01

    Full Text Available In India, the new skill development policy has started and expectations from stakeholders including multi-national companies, non-governmental organizations, and people who suffer from unemployment are mixed towards the training policy ‘Skill India (SI’.The government expects the country to have a drastic change to skilled nation. Corporate Social Responsibility (CSR investments in the country tend to shift from philanthropy to create new social values, e.g. skill development and social business (SB promotions with appropriate trainings for young people. The aim of this article is to find out what exactly the tendencies of Indian Corporate Social Responsibility investments regarding the new policy and issues are based on the interview data. And also it tries to find out some possibilities to make the policy work better. The author will explain and analyze the results of the survey conducted to companies and schools who are main actors to carry out the mission and discuss possible solutions based on suggestions made by CSR personnel, student trainees, school teachers, staffs including social workers

  6. The Effect of Dividend Tax Policy on Corporate Investment

    Directory of Open Access Journals (Sweden)

    Jimmy Torrez

    2006-10-01

    Full Text Available The Job Growth and Taxpayer Relief Reconciliation Act of 2003 lowered dividend taxes to the same rate as capital gains taxes in the United States using the Pecking Order Theory as a framework. This paper develops a model that examines the effect the tax cut will have on corporate investment. The model finds that the dividend rate tax cut will increase the corporate cost of capital and lower investment. Therefore, any increase in the value of the stock market from this act will simply be a response to an increase in after tax returns and not from an increase in production.

  7. 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...

  8. Corporate social responsibility: An organizational tool for survival in ...

    African Journals Online (AJOL)

    Demonstrating socially responsible behaviour has become increasingly important for corporations. The study identifies the extent of participation of the banking industries in corporate social responsibility, the bank policies as it affects CRS and the impact of the bank the on the practice of CRS. The study utilized primary ...

  9. Neoliberalism and Corporate School Reform: "Failure" and "Creative Destruction"

    Science.gov (United States)

    Saltman, Kenneth J.

    2014-01-01

    In the United States, corporate school reform or neoliberal educational restructuring has overtaken educational policy, practice, curriculum, and nearly all aspects of educational reform. Although this movement began on the political right, the corporate school model has been heralded across the political spectrum and is aggressively embraced now…

  10. [Crisis and the independence of public health policies. SESPAS report 2014].

    Science.gov (United States)

    Hernández Aguado, Ildefonso; Lumbreras Lacarra, Blanca

    2014-06-01

    Independence in the formulation of public health policies can be affected by various agents with objectives contrary to population health, such as large corporations. This lack of independence may be exacerbated by the economic crisis due to lower funding for health regulatory bodies or other measures designed to protect health. Large corporations have influenced the formulation of certain policies with an impact on health, such as those related to the tobacco industry, the chemical industry, nutrition, alcohol, pharmaceuticals, and health technology. The main areas in which these companies can influence policies are science, education, politics, and society in general. In this scenario, public health associations should take an active role in ensuring the independence of political decisions via actions such as the following: supporting strategies that guarantee the independence of public health policies and apply criteria of impartiality and transparency; rejecting those public-private partnerships launched to prevent health problems partly caused by these corporations; establishing partnerships to achieve independent training of health professionals and an institution with scientific authority in order to improve public health communication and counteract the lack of sound public health information; promoting a critical analysis of the definition of health problems and their solutions, and establishing related agendas (scientific, political and media) and alliances, so that continuing training for health professionals is independent. Copyright © 2013 SESPAS. Published by Elsevier Espana. All rights reserved.

  11. Economic policy of the monetary authorities as factor of achievement of abstract financial stability

    Directory of Open Access Journals (Sweden)

    Tashtamirov M.R.

    2016-11-01

    Full Text Available this article is devoted to the questions of the crisis phenomena in Russian economy in sector of a monetary and credit system and a role of economic policy of the monetary authorities (Bank of Russia in ensuring financial stability. Short assessment of the main macroeconomic indicators of the country economy is given. The author is describing the actions of economic management regarding monetary control. It is inexpedient that the Central Bank for carrying out the tough restriction policy directed to oppression of economic development and further primitivizing of national economy. It is offered to transform monetary policy for ensuring anti-recessionary actions exiting the stagnating condition.

  12. 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...

  13. Economics, Corporate Sustainability and Social Responsibility

    OpenAIRE

    Tisdell, Clement A.

    2008-01-01

    It is often argued that corporate sustainability requires a corporation to make a profit, to act in a socially responsible manner and to engage in policies that are environmentally sustainable. This is sometimes called the corporation’s triple bottom line. In this paper it is argued that in practice profitability or more general maintaining economic variability constitutes a corporation’s bottom line and that it is limited by this consideration in showing social responsibility and in acting w...

  14. CSR 2.0 and the new era of corporate citizenship

    OpenAIRE

    Camilleri, Mark Anthony

    2017-01-01

    Why should you choose this book? This publication is primarily intended to academia, including post graduate students pursuing research degrees. It explores the core aspects of contemporary corporate strategies, public policies and practices that create value. This publication is a concise and authoritative guide on the business case for corporate social responsibility (CSR). It provides a thorough understanding on the theoretical underpinnings of corporate social responsibility, business ...

  15. 75 FR 75649 - Policy Clarifying Definition of “Actively Engaged” for Purposes of Inspector Authorization

    Science.gov (United States)

    2010-12-06

    ...-1060] Policy Clarifying Definition of ``Actively Engaged'' for Purposes of Inspector Authorization... Flight Standards Management System Order 8900.1. DATES: The comment period for the Notice of Proposed... 5, 2010 the FAA published a Notice of Proposed Policy, entitled Policy Clarifying Definition of...

  16. Coal Corporation of Victoria annual report 1986

    Energy Technology Data Exchange (ETDEWEB)

    1986-01-01

    Information is presented on operations, strategic planning, brown coal production and finance. Divisional reports are presented for the following divisions of the Coal Corporation of Victoria: marketing, technical marketing and special projects, research and development, and corporate services. The activities of the technical marketing and special projects division are discussed under the following headings: the coal for industry programme, the Brown Coal Liquefaction (Victoria) Pty. Ltd. project, dried brown coal activities, and resource development planning and policy activities. The corporation is currently conducting research into the following areas: ion exchange materials, activated carbons, and horticultural and agricultural applications of brown coal.

  17. 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...

  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. Inclusive Education and ELT Policies in Colombia: Views from Some "PROFILE" Journal Authors

    Science.gov (United States)

    Robayo Acuña, Lina María; Cárdenas, Melba Libia

    2017-01-01

    This article reports on a study aimed at exploring inclusive policies in the teaching of English as a foreign language in Colombia, as evidenced in the articles published in the "PROFILE" Journal by Colombian authors. The use of the documentary research method and critical discourse analysis showed that some policies--mainly The National…

  20. Managing Corporate Responsibility Globally and Locally

    DEFF Research Database (Denmark)

    Brown, Dana; Knudsen, Jette Steen

    2012-01-01

    Corporate Responsibility (CR) is today an essential component of corporate global strategy. CR can bolster the institutional context for market expansion fill institutional voids or facilitate market entry as a component of non-market strategy. Yet, in fulfilling these functions, CR may need...... to be highly sensitive to local contexts. How can transnational firms organize CR so as to maximize efficiencies from globalization and to minimize the fragmentation of corporate organizational cultures? provide a framework for analyzing the way that corporations coordinate global and local functions. We build...... on this framework in a case study of Novo Nordisk and its approach to determining global and local CR policies and procedures with regard to its China and US subsidiaries. Our findings suggest that it is important for companies to define a common set of organizational norms. In addition, CR need to be sensitive...

  1. Toxicity potentials from waste cellular phones, and a waste management policy integrating consumer, corporate, and government responsibilities

    International Nuclear Information System (INIS)

    Lim, Seong-Rin; Schoenung, Julie M.

    2010-01-01

    Cellular phones have high environmental impact potentials because of their heavy metal content and current consumer attitudes toward purchasing new phones with higher functionality and neglecting to return waste phones into proper take-back systems. This study evaluates human health and ecological toxicity potentials from waste cellular phones; highlights consumer, corporate, and government responsibilities for effective waste management; and identifies key elements needed for an effective waste management strategy. The toxicity potentials are evaluated by using heavy metal content, respective characterization factors, and a pathway and impact model for heavy metals that considers end-of-life disposal in landfills or by incineration. Cancer potentials derive primarily from Pb and As; non-cancer potentials primarily from Cu and Pb; and ecotoxicity potentials primarily from Cu and Hg. These results are not completely in agreement with previous work in which leachability thresholds were the metric used to establish priority, thereby indicating the need for multiple or revised metrics. The triple bottom line of consumer, corporate, and government responsibilities is emphasized in terms of consumer attitudes, design for environment (DfE), and establishment and implementation of waste management systems including recycling streams, respectively. The key strategic elements for effective waste management include environmental taxation and a deposit-refund system to motivate consumer responsibility, which is linked and integrated with corporate and government responsibilities. The results of this study can contribute to DfE and waste management policy for cellular phones.

  2. Toxicity potentials from waste cellular phones, and a waste management policy integrating consumer, corporate, and government responsibilities.

    Science.gov (United States)

    Lim, Seong-Rin; Schoenung, Julie M

    2010-01-01

    Cellular phones have high environmental impact potentials because of their heavy metal content and current consumer attitudes toward purchasing new phones with higher functionality and neglecting to return waste phones into proper take-back systems. This study evaluates human health and ecological toxicity potentials from waste cellular phones; highlights consumer, corporate, and government responsibilities for effective waste management; and identifies key elements needed for an effective waste management strategy. The toxicity potentials are evaluated by using heavy metal content, respective characterization factors, and a pathway and impact model for heavy metals that considers end-of-life disposal in landfills or by incineration. Cancer potentials derive primarily from Pb and As; non-cancer potentials primarily from Cu and Pb; and ecotoxicity potentials primarily from Cu and Hg. These results are not completely in agreement with previous work in which leachability thresholds were the metric used to establish priority, thereby indicating the need for multiple or revised metrics. The triple bottom line of consumer, corporate, and government responsibilities is emphasized in terms of consumer attitudes, design for environment (DfE), and establishment and implementation of waste management systems including recycling streams, respectively. The key strategic elements for effective waste management include environmental taxation and a deposit-refund system to motivate consumer responsibility, which is linked and integrated with corporate and government responsibilities. The results of this study can contribute to DfE and waste management policy for cellular phones. 2010 Elsevier Ltd. All rights reserved.

  3. 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.

  4. R and D policy of the Hungarian Atomic Energy Authority

    International Nuclear Information System (INIS)

    Berki, Tamas; Macsuga, Geza; Neubauer, Istvan

    2010-01-01

    The Hungarian Atomic Energy Authority (HAEA) is authorised by the prescriptions of the law on Atomic Energy to support research and development activities in those scientific and technical areas, which primarily contribute to performing the nuclear safety regulatory responsibility and improving effectiveness and efficiency of licensing, inspection and assessment activities. HAEA's Research and Development program is an essential one: it is run on significant financial resources and with the involvement of a wide range of Technical Support Organisations (TSO). Therefore appropriate priorities have to be applied and directions have to be followed when decisions are made on activities to be supported by the HAEA. These priorities and strategic directions for the R and D activities are defined in the Research and Development Policy of HAEA, which was lastly revised in 2008. The report introduces the summary evaluation and major results of R and D activities sponsored by the HAEA in the previous 2005-2008 cycle and the directions and general elements of the R and D Policy of the ongoing period 2009-2012. (author)

  5. 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...

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

    Science.gov (United States)

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

    2004-01-01

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

  7. The State of the Corporation

    DEFF Research Database (Denmark)

    Hein Jessen, Mathias

    Today it has become commonplace to claim the demise of the power of the democratic nation-state due to globalization, neoliberal policies and the increasing power of transnational entities (UN, EU, IMF, WTO, World Bank) and multinational corporations. This view, however, prevalent in both public...

  8. Corporate social responsibility: the role of public policy: a systematic literature review of the effects of government supported interventions on the corporate social responsibility (CSR) behaviour of enterprises in developing countries

    NARCIS (Netherlands)

    Ingram, V.; de Grip, K.; de Ruyter de Wildt, M.; Ton, G.; Douma, M.; Boone, K.; van Hoeven, H.

    2013-01-01

    Corporate social responsibility (CSR) focuses on creating social and environmental value in addition to economic performance: people, planet and profit (or Triple P). Public authorities are increasingly supporting companies that choose to do so. What has become of the Dutch government’s efforts to

  9. The Corporal Punishment of Minorities in the Public Schools

    Science.gov (United States)

    Northington, Cynthia

    2007-01-01

    Corporal punishment is still legal under various circumstances in the United States public schools. This practice is specified in the discipline policies of cities and towns in roughly twenty-two states. Corporal punishment usually takes the form of paddling with wooden paddles or sticks by school administrators with the consent of the parents.…

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

    Directory of Open Access Journals (Sweden)

    Branko Matić

    2010-07-01

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

  11. 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...

  12. Policies and interventions on employment relations and health inequalities.

    Science.gov (United States)

    Quinlan, Michael; Muntaner, Carles; Solar, Orielle; Vergara, Montserrat; Eijkemans, Gerry; Santana, Vilma; Chung, Haejoo; Castedo, Antía; Benach, Joan

    2010-01-01

    The association between certain increasingly pervasive employment conditions and serious health inequalities presents a significant policy challenge. A critical starting point is the recognition that these problems have not arisen in a policy vacuum. Rather, policy frameworks implemented by governments over the past 35 years, in conjunction with corporate globalization (itself facilitated by neoliberal policies), have undermined preexisting social protection policies and encouraged the growth of health-damaging forms of work organization. After a brief description of the context in which recent developments should be viewed, this article describes how policies can be reconfigured to address health-damaging employment conditions. A number of key policy objectives and entry points are identified, with a summary of policies for each entry point, relating to particular employment conditions relevant to rich and poor countries. Rather than trying to elaborate these policy interventions in detail, the authors point to several critical issues in relation to these interventions, linking these to illustrative examples.

  13. Corporate social responsibility in Japan from the Edo period to the Fukushima nuclear accident

    International Nuclear Information System (INIS)

    Rolland-Piegue, E.

    2011-01-01

    Behind an apparently universal adherence to corporate social responsibility, differences in approaches are lurking with roots in distinct traditions of thought. Japanese business values date back to merchants during the Edo period and to the pioneers of Japanese capitalism during the Meiji period. They have always emphasized the diversity of all the parties - and not just shareholders - who contribute to a company's prosperity and should share in the benefits. Imported from Europe in 2003, corporate social responsibility was quickly institutionalized by Japanese firms that want to comply with international standards. This concept, Japanese-style, barely touches on social questions, which are referred to traditional values; but focuses instead on environmental issues and consumer protection. Non governmental organizations are not very active in Japan, and the state refuses to take a leading role even though its pro-business policy supports corporate social responsibility and should help, for example, diffuse the new standard, Iso-26000. Since March 2011, a new phase, laden with uncertainty, has started. The most devastating earthquake since World War II and the crisis at the Fukushima Daiichi nuclear power station should lead the Japanese to raise fundamental questions about what they expect from firms and public authorities. (author)

  14. Building trust : corporations and their stakeholders

    International Nuclear Information System (INIS)

    Chin, R.I.

    1998-01-01

    The issue of corporate responsibility in terms of societal, economic and environmental matters within the petrochemical sector and the role played in this area by the Council on Economic Priorities (CEP) was discussed. CEP is a non-profit research organization whose mission is to analyse the social and environmental records of corporations in an effort to influence corporate behaviour. CEP campaigns for more communication, more social disclosure and environmentally cleaner corporations. The campaign for cleaner corporations, (C-3), began in 1992 as a public awareness campaign to list the worst environmental performers in the U.S. In the C-3 process, CEP provides recommendations to listed companies and de-lists those which have improved their environmental and social performance. The focus in 1997 was on the petrochemical industry. The overall ranking of 15 major petrochemical companies was provided, along with two case histories illustrating the C-3 process from 'listing' to 'delisting'. Measures used in determining environmental performance for a company include their environmental management policy, environmental impact, environmental reporting and communications, product stewardship and stakeholder relations

  15. Corporate governance : disclosure on directors’ remuneration in Malaysia – is it adequate?

    OpenAIRE

    Wong, Irene Ling Chiong

    2014-01-01

    Ever since numerous corporate failures that shaken the faith and confidence of the public, the introduction of good corporate governance mechanism has swept the world off their feet. A sound corporate governance mechanism not only encourages proper management of risk, but at the same time, promotes effective performance. A vital part of corporate governance, directors’ remuneration has gain considerable focus from the policy makers, academics, media and public over the years. The measurements...

  16. THE EFFECTS OF ENTERPRISE ACCOUNTING POLICIES REGARDING DEPRECIATIONS UPON THE RESULTS AND CORPORATE TAXES

    Directory of Open Access Journals (Sweden)

    Sorin, Grigorescu

    2013-01-01

    Full Text Available Depreciation and net results define the self-financing ability of an enterprise and any change in depreciations generates reverse effects upon a corporate tax. That is why the measurement and depreciation system of assets must be correlated with capital maintenance. In the event of depreciation, accounting policies may envisage the choice of one of the depreciation methods, for example straight-line, accelerated or degressive methods of depreciation. Choosing a method of depreciation involves an accounting option. The present article includes a comparative approach of depreciation methods and their implications upon the results and profit taxes, comprising own perspectives and opening new research prospects. The question can be “Which method is the best to use?”. The answer depends on enterprise objectives, on the “aggressiveness” used when it wants to approach fiscal management.

  17. Corporate Policies and Procedures on Advertising & Promotion. Report of the Sub-Council on Advertising and Promotion of the National Business Council for Consumer Affairs.

    Science.gov (United States)

    National Business Council for Consumer Affairs, Washington, DC.

    This report is the result of efforts to encourage thoughtful individual corporate action in maintaining up-to-date internal policies and procedures relating to the functions of advertising and promotion. Information for the report was gathered by sending letters to the chief executives of major national advertisers requesting a personal review of…

  18. Defensive Changes in Corporate Payout Policy: Share Repurchases and Special Dividends.

    OpenAIRE

    Denis, David J

    1990-01-01

    This paper examines defensive payouts announced in response to hostile corporate control activity. The evidence indicates that the announcement of defensive share repurchases is associated with an average negative impact on the share price of the target firm. In contrast, special dividend payments generally increase the wealth of target-firm shareholders. Regardless of payout type, those firms remaining independent after the outcome of the corporate control contest experience an abnormal shar...

  19. 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...

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

    Directory of Open Access Journals (Sweden)

    Dinh TRAN NGOC HUY

    2013-12-01

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

  1. 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.

  2. Exploring the Institutionalization of Corporate Responsibility

    DEFF Research Database (Denmark)

    Haack, Patrick; Schoeneborn, Dennis

    2015-01-01

    by drawing on the prominent management practice of corporate responsibility. Our paper contributes to the development of a general theory of decoupling and institutionalization by examining the boundary conditions under which organizations adopt ceremonially or implement substantively a policy. We discuss...

  3. Prevalence of corporal punishment among students in Washington State schools.

    Science.gov (United States)

    Grossman, D C; Rauh, M J; Rivara, F P

    1995-05-01

    To determine the prevalence of corporal punishment in Washington State and the factors associated with its use in Washington elementary and secondary schools. Cross-sectional mail survey performed during the summer of 1992. All elementary and secondary schools in the state of Washington. One thousand eighteen schools (47%) responded to the survey, of which 80% were publicly funded and 63% were located in urban areas. The study sample closely resembled the profile of all schools in the state. Almost 11% of participating schools permitted corporal punishment at the time of the survey and 3.2% reported its actual use during the 1991-1992 school year, resulting in an estimated prevalence of 7.2 incidents per 1000 students per year. Sixteen percent of corporal punishment actions occurred in schools not permitting its use. Ninety percent of public schools relied on district policy regarding corporal punishment. School characteristics associated with the use of corporal punishment included rural location (crude odds ratio, 2.2; 95% confidence interval, 1.5 to 3.4), enrollment of less than 500 students (crude odds ratio, 1.7; 95% confidence interval, 1.1 to 2.7), and kindergarten to eighth-grade or kindergarten to 12th-grade enrollment (crude odds ratio, 2.5; 95% confidence interval, 1.6 to 3.9). The lack of a statewide ban on school corporal punishment at the time of this survey was associated with the continued use of corporal punishment against children in districts that continued to permit it. School policies against corporal punishment were associated with much lower prevalence. Continued efforts are needed to enact and enforce laws in the remaining states that have not yet banned corporal punishment.

  4. THE RISK OF FRAUD WITHOUT IMPLEMENTATION OF THE PILLARS OF CORPORATE GOVERNANCE AT THE LEVEL OF CREDIT INSTITUTIONS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    VLAD MARIANA

    2013-02-01

    Full Text Available In this article, the authors seek to emphasize the risk factors that may occur due to not implementing or faultyimplementation of corporate governance for credit institutions, and its role in fraud prevention and detection. To avoidinappropriate governance, top management should have special preoccupations for the development of strategies,developing internal control policies by which to determine and evaluate the risks of the organization. Corporategovernance starts with a broad range of beneficiaries (stakeholders who contribute with resources to an organization(investments, taxes, charitable contributions, etc. Those members are the direct and indirect beneficiaries of theorganizational unit to be regulated. Corporate governance involving several parties: the leadership board, the internalauditors or those of the external environment. In some cases, regulatory authorities or professional associations,contribute to this process.

  5. Economic Motives for Adopting LGBT-Related Workplace Policies

    OpenAIRE

    Sears, Brad; Mallory, Christy; Hunter, Nan

    2011-01-01

    The past decade has seen a large increase in the number of corporations adopting LGBT-related workplace policies.  This study evaluates the economic impact of non-discrimination and benefits policies by analyzing the extent to which economic reasons motivate corporations to adopt such policies.  This study reviews statements issued when adopting such policies by the top 50 Fortune 500 companies and the top 50 federal government contractors.  Overall, we find that almost all of top 50 Fortune ...

  6. 77 FR 13137 - Draft Policy on Consultation with Alaska Native Claims Settlement Act Corporations

    Science.gov (United States)

    2012-03-05

    ... availability and request for comments. SUMMARY: The Department of the Interior is requesting comments on its... limited to: 1. ANCSA Corporation land, water areas and resources; 2. The ability of an ANCSA Corporation... the Department's discretion to engage in consultation. ANCSA Corporation--Any Alaska Native village...

  7. Churchill Falls (Labrador) Corporation Limited and Twin Falls Power Corporation Limited : 1997 auditors` report and financial statements

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-02-01

    The consolidated balance sheet of Churchill Falls (Labrador) Corp. Ltd., and Twin Falls Power Corp. Ltd. for the year 1997 were presented by the Corporation`s auditors, certifying that the statements of income and retained earnings and changes in financial position at year-end were accurate and free of material errors. A summary of significant accounting policies was also provided. In the auditors` view the financial statements from 1997 reflect the financial position of the companies accurately. Corresponding data from 1996 were included to allow for comparisons. tabs.

  8. Studies in Convergence? Post-Crisis Effects on Corporate Rescue and the Influence of Social Policy: The EU and the USA

    OpenAIRE

    Gant, JLL

    2016-01-01

    The financial crisis and the sovereign debt crisis that it precipitated in a number of peripheral EU Member States heralded massive changes in insolvency, corporate rescue and employment protection policies. The US and the EU both suffered greatly in the wake of the crisis, but their recoveries have occurred along very different tracks. The US has managed to regain much of its position in terms of relative growth and the UK has outpaced the recoveries of those European countries that are memb...

  9. 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)

  10. Corporate Wellness Programs: Implementation Challenges in the Modern American Workplace

    Directory of Open Access Journals (Sweden)

    Bahaudin G. Mujtaba

    2013-01-01

    Full Text Available Being healthy is important for living well and achieving longevity. In the business realm, furthermore, employers want healthy employees, as these workers tend to be more productive, have fewer rates of absenteeism, and use less of their health insurance resources. This article provides an overview of corporate “wellness” efforts in the American workplace and the concomitant challenges which employers will confront in implementing these programs. Consequently, employers and managers must reflect upon wellness policies and objectives, consult with professionals, and discuss the ramifications thereof prior to implementation. The authors herein explore how employers are implementing policies that provide incentives to employees who lead “healthy” lifestyles as well as ones that impose costs on employees who lead “unhealthy” lifestyles.The distinctive contribution of this article is that it proactively explores wellness program implementation challenges and also supplies “best practices” in the modern workplace, so employers can be better prepared when they promulgate wellness policies, and then take practical steps to help their employees become healthier and thereby help to reduce insurance costs. The article, moreover, addresses how wellness policy incentives—in the form of “carrots” as well as penalties—in the form of “sticks” could affect employees, especially “non-healthy” employees, as well as employers, particularly legally. Based on the aforementioned challenges, the authors make practical recommendations for employers and managers, so that they can fashion and implement wellness policies that are deemed to be legal, ethical, and efficacious.

  11. A critical review of corporate governance reforms in Malaysia

    Directory of Open Access Journals (Sweden)

    Ahmad Al-Hiyari

    2017-03-01

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

  12. 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

  13. 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...

  14. 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...

  15. 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.

  16. Sharing our energies. Corporate social responsibility report 2002

    International Nuclear Information System (INIS)

    2003-05-01

    This document assesses the results of the group Total initiatives in the domain of the corporate social responsibility, for the year 2002. It presents the society policy and actions concerning: the ethics as a foundation of broader corporate, the environment stewardship and the safety enhancement, the equity and diversity of the labor relations and human resources, the broader responsibility to society and communities, the financial performance and a group portrait. (A.L.B.)

  17. Corporate social responsibility report 2003. Sharing our energies

    International Nuclear Information System (INIS)

    2004-05-01

    This document assesses the results of the group Total initiatives in the domain of the corporate social responsibility, for the year 2003. It presents the society policy and actions concerning: the ethics as a foundation of broader corporate, the environment stewardship and the safety enhancement, the equity and diversity of the labor relations and human resources, the broader responsibility to society and communities, the financial performance and a group portrait. (A.L.B.)

  18. When Corporate Social Responsibility (CSR) Meets Organizational Psychology: New Frontiers in Micro-CSR Research, and Fulfilling a Quid Pro Quo through Multilevel Insights.

    Science.gov (United States)

    Jones, David A; Willness, Chelsea R; Glavas, Ante

    2017-01-01

    Researchers, corporate leaders, and other stakeholders have shown increasing interest in Corporate Social Responsibility (CSR)-a company's discretionary actions and policies that appear to advance societal well-being beyond its immediate financial interests and legal requirements. Spanning decades of research activity, the scholarly literature on CSR has been dominated by meso- and macro-level perspectives, such as studies within corporate strategy that examine relationships between firm-level indicators of social/environmental performance and corporate financial performance. In recent years, however, there has been an explosion of micro-oriented CSR research conducted at the individual level of analysis, especially with respect to studies on how and why job seekers and employees perceive and react to CSR practices. This micro-level focus is reflected in 12 articles published as a Research Topic collection in Frontiers in Psychology (Organizational Psychology Specialty Section) titled "CSR and organizational psychology: Quid pro quo." In the present article, the authors summarize and integrate findings from these Research Topic articles. After describing some of the "new frontiers" these articles explore and create, the authors strive to fulfill a "quid pro quo" with some of the meso- and macro-oriented CSR literatures that paved the way for micro-CSR research. Specifically, the authors draw on insights from the Research Topic articles to inform a multilevel model that offers multiple illustrations of how micro-level processes among individual stakeholders can explain variability in meso (firm)-level relationships between CSR practices and corporate performance. The authors also explore an important implication of these multilevel processes for macro-level societal impact.

  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. Driving Corporate Social Responsibility (CSR) through the ...

    African Journals Online (AJOL)

    The corporate social responsibility (CSR) movement can be described as a bundle of trends ... important role to play in the creation of an enabling CSR environment. ... policy requiring the implementation of socially responsible practices by the ...

  1. 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

  2. Corporate governance and stock price performance of firms during the crisis

    DEFF Research Database (Denmark)

    Farooq, Omar; Chetioui, Youssef

    2012-01-01

    This paper examines the impact of corporate governance mechanisms on stock price performance of firms in the MENA region, i.e. Morocco, Egypt, Saudi Arabia, United Arab Emirates, Jordan, Kuwait, and Bahrain, during the recent financial crisis. Using dividend policy, choice of auditors, and transa......This paper examines the impact of corporate governance mechanisms on stock price performance of firms in the MENA region, i.e. Morocco, Egypt, Saudi Arabia, United Arab Emirates, Jordan, Kuwait, and Bahrain, during the recent financial crisis. Using dividend policy, choice of auditors......, and transactional complexity as proxies for corporate governance, we document better stock price performance for firms with superior governance mechanisms. Our results show that firms with one of the big-four auditors, firms paying dividends, and firms with lower transactional complexity are associated...

  3. Corporate practices and health: a framework and mechanisms.

    Science.gov (United States)

    Madureira Lima, Joana; Galea, Sandro

    2018-02-15

    The Global Burden of Disease estimates that approximately a third of deaths worldwide are attributable to behavioural risk factors that, at their core, have the consumption of unhealthful products and exposures produced by profit driven commercial entities. We use Steven Lukes' three-dimensional view of power to guide the study of the practices deployed by commercial interests to foster the consumption of these commodities. Additionally, we propose a framework to systematically study corporations and other commercial interests as a distal, structural, societal factor that causes disease and injury. Our framework offers a systematic approach to mapping corporate activity, allowing us to anticipate and prevent actions that may have a deleterious effect on population health. Our framework may be used by, and can have utility for, public health practitioners, researchers, students, activists and other members of civil society, policy makers and public servants in charge of policy implementation. It can also be useful to corporations who are interested in identifying key actions they can take towards improving population health.

  4. Origins of executive pay & corporate governance reform codes : Essays on an institutional approach to corporate governance

    NARCIS (Netherlands)

    Otten, J.A.

    2007-01-01

    Typically corporate governance is analyzed and understood on the basis of agency theory. This theory is not only the dominant one in academic research, it is also understood as the dominant lens by which policy makers and practitioners ought to see the field. Nevertheless, in order to provide more

  5. 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...

  6. Daybreak - a corporation plan of development and capacitation; Amanecer - un plan corporativo de desarollo y capacitacion

    Energy Technology Data Exchange (ETDEWEB)

    Pellegrini, Enzo [REPSOL Yacimientos Petroliferos Fiscales S.A. (Argentina)

    2000-07-01

    The current growth in production investments is motivating a war for talent which demands from companies a serious compromise to the recruiting of personnel as well as development and training policies that will build: technical competencies related to teamwork; high tech tools and knowledge; general training that will nourish employability in an increasingly competitive environment. Repsol YPF Group, within its Corporate Plan for Development and Training, implemented Plan Amanecer. Following is a general outline of the Plan. (author)

  7. The Effects of Globalisation on Corporate Communication

    DEFF Research Database (Denmark)

    Sanden, Guro Refsum

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

  8. Common and conflicting interests in the engagements between conservation organizations and corporations.

    Science.gov (United States)

    Robinson, John G

    2012-12-01

    The conservation community increasingly views the corporate sector as a positive force for conservation. Collaborations between corporations and nongovernmental conservation organizations (NGOs) seek to mitigate the negative effects of corporate activities and augment positive conservation outcomes. I reviewed the establishment of corporate social responsibility (CSR) policies by corporations; the emerging focus on environmental practices and sustainability; and the history of engagement between corporations and nongovernmental organizations. I considered the ethical and reputation vulnerabilities of these collaborations, which depend especially on the financial nature of the relationship and reviewed how CSR approaches have influenced corporate practices. I concluded that whereas CSR practices can act to mitigate negative environmental impact, to date they have had limited positive effect on biodiversity conservation. ©2012 Society for Conservation Biology.

  9. Corporate plan 1992/93 to 1996/97

    International Nuclear Information System (INIS)

    1992-04-01

    The NRPB Corporate Plan for 1992/93 to 1996/97 is presented. The programme areas include international standards and policy, national standards and policy, dosimetry of radionuclides, physical dosimetry, evaluation of radiation risks, environmental studies, assessment of controlled releases, accident assessment and emergency planning, exposure of the population, occupational exposure to ionising radiations, non-ionising radiations, technical services to radiation users, radiation protection advisory service, training and central technical services. (UK)

  10. Gifts and corporate influence in doctor of pharmacy education.

    Science.gov (United States)

    Piascik, Peggy; Bernard, Daphne; Madhavan, Suresh; Sorensen, Todd D; Stoner, Steve C; TenHoeve, Tom

    2007-08-15

    To explore the nature of corporate gifts directed at PharmD programs and pharmacy student activities and the perceptions of administrators about the potential influences of such gifts. A verbally administered survey of administrative officials at 11 US colleges and schools of pharmacy was conducted and responses were analyzed. All respondents indicated accepting corporate gifts or sponsorships for student-related activities in the form of money, grants, scholarships, meals, trinkets, and support for special events, and cited many advantages to corporate partner relationships. Approximately half of the respondents believed that real or potential problems could occur from accepting corporate gifts. Forty-four percent of respondents agreed or strongly agreed that corporate contributions could influence college or school administration. Sixty-one percent agreed or strongly agreed that donations were likely to influence students. Corporate gifts do influence college and school of administration and students. Policies should be in place to manage this influence appropriately.

  11. 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)

  12. CEO Compensation and Disclosure Policy

    OpenAIRE

    Zhang, Weijia; Zhang, Kun

    2016-01-01

    This paper examines the relationship between CEO compensation and disclosure policy related to corporate governance information within S&P 500 index. Our sample consists of 456 companies for the period from 2005 to 2015. Most previous researchers mainly put their attention on various corporate governance characteristics such as board size, board independence, and executive ownership when analysing CEO compensation. Our paper extends the previous study by dividing corporate governance into...

  13. 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.

  14. Currency Crisis, Monetary Policy and Corporate Balance Sheet Vulnerabilities

    NARCIS (Netherlands)

    Eijffinger, S.C.W.; Goderis, B.V.G.

    2005-01-01

    This paper studies how the exposure of a country's corporate sector to interest rate and exchange rate changes affects the probability of a currency crisis.To analyze this question, we present a model that defines currency crisis as situations in which the costs of maintaining a fixed exchange rate

  15. Tax policy at the outskirts of EU

    DEFF Research Database (Denmark)

    Vesterø Jensen, Carsten; Nielsen, Søren Bo

    2003-01-01

    of Greenland's tax system, the paper's special focus will be on the corporate tax systemand its interplay with personal taxation, as well on as the system of import duties. In particular, wecarry out computations of effective marginal and average corporate tax rates, as well as average effectivetax burdens...... on consumption, labour income and capital income, and compare these to similarmeasures for EU countries. In addition, we outline how Greenland's economic policy in other areasinterferes with tax policy. Especially fishery regulation, management of government-owned companies,and housing policy have major...

  16. Social business in multinational corporations: an analysis of marketing practices

    Directory of Open Access Journals (Sweden)

    Thiago José de Chaves

    2017-04-01

    Full Text Available Social business (SB as a category of organization that seeks to create long-term economic and social value for the majority of the people has attracted the attention of policy-makers, practitioners, and scholars. Some authors highlight the role that multinational corporations (MNCs have in mitigating social and environmental problems by offering products and services to meet the demands of lower-income populations. Based on a discussion of social business and such initiatives inside MNCs, this article investigates how the Brazilian subsidiaries of two large MNCs (Coca-Cola and Danone are performing SB in a developing country. More specifically, we focused on how they are using their marketing know-how to achieve the desired results. The cases were chosen based on their global relevance, reach, and representativeness in SB efforts. Our study has shown that their social initiatives are linked to the corporate mission, values and strategies, and that they aim to achieve social transformation in connection to their core business. Our goal is to contribute both to academic research and to future initiatives in Brazil and other developing countries.

  17. Open for Business or Opening Pandora’s Box? A Constructive Critique of Corporate Engagement in Water Policy: An Introduction

    Directory of Open Access Journals (Sweden)

    Nick Hepworth

    2012-10-01

    Full Text Available The corporate world is waking to the realisation that improved water management is fundamental for future prosperity and human well-being. This special issue explores aspects of its response: from the application of an array of analytical tools such as water footprint accounting, risk filters and standards; water use efficiencies; derivatives and insurance mechanisms; to collaborative infrastructure and watershed projects; stakeholder engagement and attempts to influence water governance at all scales. Drawing on the papers in this issue the motivations for this new agenda are traced and its potential in helping to unlock some of our most intractable water challenges, or to open a Pandora’s box of controversies are considered. Key concerns include the potential for diverging corporate and public interests; policy and regulatory capture; privileging of economic over social perspectives; process inequities; displacement of existing water management priorities, and the risks of misguided interventions which undermine institutional and hydrological sustainability. Reflecting on these and the state of research on the topic eight priorities for a constructive response are discussed: closing the legitimacy gap; evaluating outcomes; reviewing evaluative tools; representation and inclusiveness; conceptual and methodological groundwork; outreach; and involvement and mobilisation. In conclusion, corporate engagement on water has great potential as both a progressive or reactionary force. Debate, research, scrutiny and action are urged to differentiate the 'good', the 'bad' and the 'ugly' and to pose fundamental questions about sustainability and equity.

  18. 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...

  19. Proactive Corporate Environmental Responsibility and Financial Performance: Evidence from Chinese Energy Enterprises

    Directory of Open Access Journals (Sweden)

    Ying Jiang

    2018-03-01

    Full Text Available With increasing concerns about environmental issues and the advancement of China’s “going global” strategy, a new issue-proactive corporate social responsibility has emerged. Proactive corporate environmental responsibility refers to business actions that go beyond regulatory requirements for supporting sustainable environmental development. This study examines the role of proactive corporate environmental responsibility on corporate financial performance in the Chinese energy industry by the multi-variables regression analysis of panel data. Using data of 264 firm-year observations from 2009–2014 in the energy industry, the results showed that Proactive corporate environmental responsibility has a positive effect on corporate financial performance passing the endogeneity test. The results also demonstrate that private ownership has stronger promotion on the relationship between proactive corporate environmental responsibility and corporate financial performance. This study helps to increase the body of knowledge about proactive corporate environmental responsibility of the emerging economy, provides insights into the corporate environmental responsibility practice, and government environmental regulation and policy.

  20. 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...

  1. 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.

  2. 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

  3. Requirements of health policy and services journals for authors to disclose financial and non-financial conflicts of interest: a cross-sectional study.

    Science.gov (United States)

    Khamis, Assem M; Hakoum, Maram B; Bou-Karroum, Lama; Habib, Joseph R; Ali, Ahmed; Guyatt, Gordon; El-Jardali, Fadi; Akl, Elie A

    2017-09-19

    The requirements of the health policy and services journals for authors to report their financial and non-financial conflicts of interest (COI) are unclear. The present article aims to assess the requirements of health policy and services journals for authors to disclose their financial and non-financial COIs. This is a cross-sectional study of journals listed by the Web of Science under the category of 'Health Policy and Services'. We reviewed the 'Instructions for Authors' on the journals' websites and then simulated the submission of a manuscript to obtain any additional relevant information made available during that step. We abstracted data in duplicate and independently using a standardised form. Out of 72 eligible journals, 67 (93%) had a COI policy. A minority of policies described how the disclosed COIs of authors would impact the editorial process (34%). None of the policies had clear-cut criteria for rejection based on the content of the disclosure. Approximately a fifth of policies (21%) explicitly stated that inaccurate or incomplete disclosures might lead to manuscript rejection or retraction. No policy described whether the journal would verify the accuracy or completeness of authors' disclosed COIs. Most journals' policies (93%) required the disclosure of at least one form of financial COI. While the majority asked for specification of source of payment (71%), a minority asked for the amount (18%). Overall, 81% of policies explicitly required disclosure of non-financial COIs. A majority of health policy and services journal policies required the disclosure of authors' financial and non-financial COIs, but few required details on disclosed COIs. Health policy journals should provide specific definitions and instructions for disclosing non-financial COIs. A framework providing clear typology and operational definitions of the different types of COIs will facilitate both their disclosure by authors and reviewers and their assessment and management by

  4. 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...

  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. When Corporate Social Responsibility (CSR) Meets Organizational Psychology: New Frontiers in Micro-CSR Research, and Fulfilling a Quid Pro Quo through Multilevel Insights

    Science.gov (United States)

    Jones, David A.; Willness, Chelsea R.; Glavas, Ante

    2017-01-01

    Researchers, corporate leaders, and other stakeholders have shown increasing interest in Corporate Social Responsibility (CSR)—a company’s discretionary actions and policies that appear to advance societal well-being beyond its immediate financial interests and legal requirements. Spanning decades of research activity, the scholarly literature on CSR has been dominated by meso- and macro-level perspectives, such as studies within corporate strategy that examine relationships between firm-level indicators of social/environmental performance and corporate financial performance. In recent years, however, there has been an explosion of micro-oriented CSR research conducted at the individual level of analysis, especially with respect to studies on how and why job seekers and employees perceive and react to CSR practices. This micro-level focus is reflected in 12 articles published as a Research Topic collection in Frontiers in Psychology (Organizational Psychology Specialty Section) titled “CSR and organizational psychology: Quid pro quo.” In the present article, the authors summarize and integrate findings from these Research Topic articles. After describing some of the “new frontiers” these articles explore and create, the authors strive to fulfill a “quid pro quo” with some of the meso- and macro-oriented CSR literatures that paved the way for micro-CSR research. Specifically, the authors draw on insights from the Research Topic articles to inform a multilevel model that offers multiple illustrations of how micro-level processes among individual stakeholders can explain variability in meso (firm)-level relationships between CSR practices and corporate performance. The authors also explore an important implication of these multilevel processes for macro-level societal impact. PMID:28439247

  7. ASPECTS REGARDING CORPORATE MANDATORY AND VOLUNTARY DISCLOSURE

    Directory of Open Access Journals (Sweden)

    Popa Adina

    2008-05-01

    Full Text Available The paper highlights theoretical aspects regarding corporate mandatory and voluntary disclosure. Since financial and business reporting are important information sources for different stakeholders, especially for publicly traded companies, the business reporting is increasingly oriented to the need of different users. In order to make rational investment decisions, users of corporate annual and interim reports require an extensive range of information. The increasing needs of the users persuade different international bodies and researchers to investigate the improvements that can be done in business reporting. The results of those studies usually were different reporting models. Because voluntary dimension of corporate disclosure involve the manifestation of free choice of the firm and its managers, we have considered as necessary to achieve a theoretical analysis of the main costs and profits of the voluntary disclosure policy.

  8. The network of global corporate control.

    Science.gov (United States)

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

    2011-01-01

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

  9. The concept of the conservative operating policy

    International Nuclear Information System (INIS)

    Idita, S.A.

    1997-01-01

    In the context of the nuclear operating environment, the conservative operating policy is one that promotes a culture of moderation and caution. This policy requires compliance with the intent of the Reactor Operation Licence (ROL) and adherence with the limitations stipulated in the facility Operating Policies and Principles (OPP). While ROL is the document prescribing the laws governing the operation and maintenance the OPP are the statements defining the boundaries within which the facility will be operated. A conservative operating policy, that is well understood by all plant facility personnel provides assurance that plant operation and maintenance will be carried out in compliance with approved operating and maintenance procedures. In an abnormal plant operating situation where OPP's may be challenged, the provision of 'Abnormal Plant Operating Procedures' (APOP's) will stipulate actions designed to return the plant to a condition where normal procedures can be followed i.e. acceptably within OPP limitations. When in a NPP an operating scenario will develop where the the situation is not covered by normal approved operating procedures a conservative operating policy will empower the duty Shift Supervisor (SS) to initiate actions that will move the plant in the 'safe direction'. The paper enumerates the decisions which the SS has to make in order to ensure that the reactor power is correctly controlled, the reactor fuel remains cooled and the radioactivity remains contained. It is stressed that a corporate operating policy will be of little use if its existence is known only by corporate management. To be effective, and to be instrumental in the promotion of a facility safety culture, the conservative operating philosophy must be known about and fully understood by all personnel working at a nuclear facility. It is up to management to 'get the word out' and lead by example. (author)

  10. Corporate social responsibility in Islam

    OpenAIRE

    Elasrag, Hussein

    2015-01-01

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

  11. Australian Geography and the Corporate Management Paradigm.

    Science.gov (United States)

    Powell, J. M.

    1990-01-01

    Criticizes the intrusion into Australian higher education of the corporate management model. Considers the implications of this mechanization for geography instruction. Notes centralizing tendencies and merger policies with the corresponding market imperatives of efficiency and accountability. Argues that this produces employable manpower but does…

  12. Policy development: a more formal systems approach process

    CSIR Research Space (South Africa)

    Greeff, AP

    2011-09-01

    Full Text Available Policy developers in corporate and governance roles are often developing policies by means of policy development cycles that typically resemble a system life cycle approach. Although policy development cycles often vary, depending on the applicable...

  13. 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...

  14. Teachers' Attitude towards Corporal Punishment: Elementary ...

    African Journals Online (AJOL)

    Despite the plethora of policy and legal instruments banning corporal punishment (CP) in schools and the sea of knowledge about the negative consequences of CP in children, CP occupies a significant place in the scheme of affairs of schools across the globe. Ethiopia too is not an exception. Teachers' attitude towards ...

  15. America’s Battle for Media Democracy: The Triumph of Corporate Libertarianism and the Future of Media Reform

    Directory of Open Access Journals (Sweden)

    Victor Pickard

    2014-11-01

    Full Text Available This contribution is a recording of the CAMRI research seminar held at the University of Westminster on November 19, 2014, in which Victor Pickard presented his book "America’s Battle for Media Democracy: The Triumph of Corporate Libertarianism and the Future of Media Reform": http://www.cambridge.org/gb/academic/subjects/politics-international-relations/american-government-politics-and-policy/americas-battle-media-democracy-triumph-corporate-libertarianism-and-future-media-reform Why do American media have so few public interest regulations? How did the American media system become dominated by a few corporations, and why are structural problems like market failures routinely avoided in media policy discourse? By tracing the answers to many of these questions back to media policy battles in the 1940s, Victor Pickard explains how this happened and why it matters today. Drawing from extensive archival research, the book uncovers the American media system’s historical roots and normative foundations. His book charts the rise and fall of a forgotten media reform movement to recover alternatives and paths not taken. As much about the present and future as it is about the past, the book proposes policies for remaking media based on democratic values for the digital age. Victor Pickard is an assistant professor at the Annenberg School for Communication at the University of Pennsylvania. Previously he taught media studies at NYU and the University of Virginia, and he worked on media policy in Washington, D.C. as a Senior Research Fellow at the media reform organization Free Press, the public policy think tank the New America Foundation, and Congresswoman Diane Watson’s office. He has published numerous journal articles and book chapters on the history and political economy of media institutions and media reform activism. His op-eds on media policy debates and the future of journalism have appeared in news outlets like The Guardian, The Seattle

  16. Codifying the corporate opportunity doctrine: The (UK Companies Act 2006

    Directory of Open Access Journals (Sweden)

    John Lowry

    2012-04-01

    Full Text Available Part 10 of the UK Companies Act 2006 codifies the fiduciary and common law duties of directors as a means of addressing the key policy considerations which underpinned the company law reform project launched by the Labour Government in 1998. Focusing on the core fiduciary duty of loyalty and its corporate law manifestation in the form of the ‘corporate opportunity doctrine’, the article critically examines whether the statutory language adequately captures the totality of the duty as developed in the case law. It concludes that the formalistic language of the relevant provisions neither encompasses the breadth of the pre-existing jurisprudence nor addresses the policy objectives of the reform exercise.

  17. The manufacture of lifestyle: the role of corporations in unhealthy living.

    Science.gov (United States)

    Freudenberg, Nicholas

    2012-05-01

    Recently, researchers have debated two views on the connection between lifestyle and health. In the first, health-related lifestyles including tobacco and alcohol use, diet, and physical activity are seen as primary influences on health. In the second, social stratification is the dominant influence with lifestyles simply markers of social status. Neither approach leads to interventions that can reverse the world's most serious health problems. This article proposes that corporate practices are a dominant influence on the lifestyles that shape patterns of health and disease. Modifying business practices that promote unhealthy lifestyles is a promising strategy for improving population health. Corporations shape lifestyles by producing and promoting healthy or unhealthy products, creating psychological desires and fears, providing health information, influencing social and physical environments, and advancing policies that favor their business goals. Public officials and health professionals can promote health by advocating policies to modify these corporate practices.

  18. 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...

  19. Corporate Social Responsibility Management System: A Beverage Industry Case Study

    OpenAIRE

    Almeida, Rita; David, Fátima; Abreu, Rute

    2017-01-01

    This research aims to analyse policies inherent to the Corporate Social Responsibility Management System (CSRMS) of a company that produce diet and light beverage, iced teas, juice drinks and bottled waters. This management system is based on Corporate Social Responsibility (CSR) as “concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis” (EC, Green paper – Promotin...

  20. Corporate Social Responsibility and Workers' Well-being in Nigerian ...

    African Journals Online (AJOL)

    impacts of corporate social responsibility on the well-being of workers in the ... policies have been the healthcare, education, security, housing, agriculture, arts and tourism, sports, charity organization, religion, social clubs, government ...

  1. Some issues in ownership structure and corporate governance

    Directory of Open Access Journals (Sweden)

    K.A. Darshana Lakmal

    2014-10-01

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

  2. International Comparisons on Internal Labor Markets and Corporate Performance

    Directory of Open Access Journals (Sweden)

    Joonmo Cho

    2003-12-01

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

  3. Corporate Corruption in Russian Regions

    OpenAIRE

    Ledeneva, A. V.

    2011-01-01

    To understand corporate corruption in Russia and to develop both effective anti-corruption policies at the macro level and anti-corruption strategies at the firm level one has to move beyond the predominant paradigm and to disaggregate its measurement. This article outlines the results of a pilot survey of CEOs of leading companies operating in the Russian regions with regard to their use of informal practices.

  4. Protestant fundamentalism and attitudes toward corporal punishment of children.

    Science.gov (United States)

    Grasmick, H G; Bursik, R J; Kimpel, M

    1991-01-01

    The present research demonstrates what others have suspected: Protestant fundamentalism is closely linked to favorable attitudes toward corporal punishment of children in the home and the school. The relationship persists with controls for socioeconomic and demographic variables. Three explanations of the greater support for corporal punishment among people affiliated with fundamentalist denominations are tested. Greater personal religiosity and adherence to a punitive image of God account for very little of the relationship. Instead, the emphasis on biblical literalness among fundamentalists appears to be a major source of their advocacy of corporal punishment. Given the potential political effectiveness of fundamentalist churches, the policy implications of these findings present a difficult challenge for those who have called for the prohibition of corporal punishment of children as a crucial step toward reducing the level of violence in our society.

  5. Public opinion, risk to reputation: The essentials of societal corporate governance?

    Directory of Open Access Journals (Sweden)

    Catherine Malecki

    2012-12-01

    seems necessary for efficient corporate governance. Yet, CSR has given an additional power to social and environmental information which may, because it affects a more important spectrum (stakeholders…, cause a more important prejudice, whereas CRS is an "integral part" of corporate governance. Thus, in France, as pointed out in recital 10 of the policy 2006/46/CE but above all, as pointed out in article 53 of the said Grenelle 1 law (n° 2009-967 of the 3rd August 2009, “the quality of information regarding the way in which companies consider the social and environmental consequences of their activity and the access to this information constitutes essential conditions of good corporate governance”. The SRI funds also attempt to control the factors of reputation risk. Practitioner/Policy Implications: The multiple vehicles of public opinion regarding corporate governance : in fact, CSR, largely consisting in the “reporting” of social and environmental values therefore on “societal communication”, which potentially contains so many possible public opinions to be expressed, may be “additions” to individual opinions. CSR rests on a true discourse which seems, to certain authors, removed from reality: “the reports on corporate social responsibility, summary document between the “say” and “do”, appear as a support of speech which, removed from the real situation, tends first and foremost, to show the “good faith” of organisations. Societal corporate e-governance with the aid of the internet further weakens the concept of societal reputation.

  6. 48 CFR 27.302 - Policy.

    Science.gov (United States)

    2010-10-01

    ... its domestic subsidiaries and affiliates within the corporate structure of which the contractor is a... REQUIREMENTS PATENTS, DATA, AND COPYRIGHTS Patent Rights under Government Contracts 27.302 Policy. (a...), Presidential Memorandum on Government Patent Policy to the Heads of Executive Departments and Agencies dated...

  7. Corporal Punishment in U.S. Public Schools: Prevalence, Disparities in Use, and Status in State and Federal Policy. Social Policy Report. Volume 30, Number 1

    Science.gov (United States)

    Gershoff, Elizabeth T.; Font, Sarah A.

    2016-01-01

    School corporal punishment is currently legal in 19 states, and over 160,000 children in these states are subject to corporal punishment in schools each year. Given that the use of school corporal punishment is heavily concentrated in Southern states, and that the federal government has not included corporal punishment in its recent initiatives…

  8. 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…

  9. Corporate governance in Balkan financial institution, case of Albania

    Directory of Open Access Journals (Sweden)

    Rezart Dibra

    2013-06-01

    Full Text Available Corporate governance has at its backbone a set of transparent relationships between an institution’s management, its board, shareholders and other stakeholders. In this article, in the first part, the nature and purpose of corporate governance has been discussed with special emphasis on the problems of banks in the field of corporate governance. Corporate governance involves regulatory and market mechanisms, and the roles and relationships between a company’s management, its board, its shareholders and other stakeholders, and the goals for which the corporation is governed. Lately, corporate governance has been comprehensively defined as "a system of law and sound approaches by which corporations are directed and controlled focusing on the internal and external corporate structures with the intention of monitoring the actions of management and directors and thereby mitigating agency risks which may stem from the misdeeds of corporate officers. The financial crisis exposed flaws throughout financial markets and prompted much investigation into the way banks work. The ‘2008 crisis in the financial industry, among other causes, brought to light the conflict of interest between achieving aggressive results by the executives in order to obtain bonuses and the long-term risk associated with the commercial company in its business. This paper focuses on one line of investigation—the corporate governance of banks. It examines why governance of banks differs from governance of nonfinancial firms and where the governance of banks failed during the crisis; it also offers recommendations for improving the governance system. Bank governance has been the topic of much recent academic work and policy discussion (Senior Supervisors Group 2008, 2009; Walker Report 2009; Committee of European Banking Supervisors 2010. Because of their contemporaneous nature, there has been little connection between the academic approach and policy analysis. The purpose of

  10. 'Maximising shareholder value': a detailed insight into the corporate political activity of the Australian food industry.

    Science.gov (United States)

    Mialon, Melissa; Swinburn, Boyd; Allender, Steven; Sacks, Gary

    2017-04-01

    To gain deeper insight into the corporate political activity (CPA) of the Australian food industry from a public health perspective. Fifteen interviews with a purposive sample of current and former policy makers, public health advocates and academics who have closely interacted with food industry representatives or observed food industry behaviours. All participants reported having directly experienced the CPA of the food industry during their careers, with the 'information and messaging' and 'constituency building' strategies most prominent. Participants expressed concern that food industry CPA strategies resulted in weakened policy responses to addressing diet-related disease. This study provides direct evidence of food industry practices that have the potential to shape public health-related policies and programs in Australia in ways that favour business interests at the expense of population health. Implications for public health: This evidence can inform policy makers and public health advocates and be used to adopt measures to ensure that public interests are put at the forefront as part of the policy development and implementation process. © 2017 The Authors.

  11. 12 CFR 651.3 - Implementation of policy.

    Science.gov (United States)

    2010-01-01

    ... material conflicts of interest involving its directors, officers, and employees to: (1) Shareholders... documents supplied to them. (b) The Corporation shall make available to any shareholder, investor, or potential investor, upon request, a copy of its policy on conflicts of interest. The Corporation may charge...

  12. A Look Inside Corporate Employee Volunteer Programs.

    Science.gov (United States)

    Benjamin, Ellen J.

    2001-01-01

    A survey of 15 corporate volunteer program managers found that administration was complicated by limited staff time and lack of clear policies; employee preferences and incentives/rewards had a higher priority than impact on customers and community; feedback on program results was mostly informal; and 73% reported no measurement process. (Contains…

  13. CEP energy policy : Policy 917

    International Nuclear Information System (INIS)

    2002-10-01

    Some of the environmental challenges facing the world in the twenty-first century are energy and global warming. Vital human needs such as warmth, light and transportation require energy, which is also required in the production of goods. Absent from the debate concerning the energy industry and its efforts to stop climate change is the voice of energy workers. Previous policies from the Communications, Energy and Paperworkers Union of Canada (CEP) were replaced by this policy document. After providing a brief introduction, the document tackled global challenge: climate change. The following section dealt with global challenge: corporate rule. Canada's energy industries were examined from the workers' perspective, and the state of Canada's energy reserves was discussed. From national policies to national betrayal was the title of the following section of the document. Energy de-regulation and privatization was discussed, and an argument was made for a Canadian energy policy. The industrial policy was explored, as was the environment. A transition to sustainability was examined. refs

  14. 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

  15. Corporate against corporate management

    OpenAIRE

    Runcev, Nikolce; Krstev, Boris; Golomeova, Mirjana

    2010-01-01

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

  16. Technology Transfer in Poland: An Investment of U.S. Government, U.S. Corporate, and Polish Government Strategies

    National Research Council Canada - National Science Library

    Hays, Susan

    1998-01-01

    This case study examines how U.S. Government (USG) policy, U.S. corporate policy, and Polish government policy affect the strategy of technology transfer of military and/or dual-use technologies in Poland...

  17. The post-2015 landscape: vested interests, corporate social responsibility and public health advocacy.

    Science.gov (United States)

    Herrick, Clare

    2016-09-01

    This paper explores the tensions between UN calls for private sector engagement in the post-2015 landscape and public health opposition to those 'harm industries' that are 'corporate vectors of disease' for the mounting global non-communicable disease burden. The UN's support for public-private partnership has provided industries with 'vested interests' in the propagation of unhealthy behaviours with new opportunities for the strategic alignment of their corporate social responsibility (CSR) endeavours with the post-2015 sustainable development agenda. This has galvanised public health advocates to place pressure on the World Health Organisation to formalise their ambiguous stance towards private sector involvement in public policy formation and the resultant 'conflicts of interest'. This paper critically examines the 'gathering storm' between this 'anti-corporate movement' and the alcohol industry in the increasingly politicised domain of CSR. Drawing on the example of SABMiller's Tavern Intervention Program, the paper argues that CSR represents a profound threat to the sanctity and moral authority of the public health worldview. Questions therefore need to be asked about whether the public health-led path of industry non-association will necessarily result in health improvements or just a further retrenchment of the ideological faultlines explored in the paper. © 2016 Foundation for the Sociology of Health & Illness.

  18. 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.

  19. IMPACT OF CORPORATE GOVERNANCE AND FIRM-LEVEL CONTROL VARIABLES ON DIVIDEND POLICY OF SERVICE TRADE SECTOR OF MALAYSIA

    Directory of Open Access Journals (Sweden)

    Agha Jahanzeb

    2016-09-01

    Full Text Available This paper empirically investigates the impact of corporate governance factors (i.e. board size, board independence and CEO ownership and firm-level control variables (i.e. firm size, firm growth and firm profitability on the dividend payout policy among the service sector companies of Malaysia that are listed on Bursa Malaysia. Ordinary least square model was used to estimate the results. Sample consisted of 113 service sector firms from the period of 2009 to 2013. The results show that the profitable companies with large boards and less growth tend to pay higher dividends. Findings can be interpreted as that the profitable companies are sharing their profits with their shareholders in terms of dividends to give positive message to the market.

  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. 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 ...

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

    Directory of Open Access Journals (Sweden)

    Eko Suyono

    2016-07-01

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

  3. Corporate social responsibility and organizational identity in post-crisis economy

    Directory of Open Access Journals (Sweden)

    Diana Andreia HRİSTACHE

    2013-01-01

    Full Text Available Today, building up organizational identity in post-crisis economy becomes a bet, as we are looking for new interpretative coordinates.First of all, we have to take into account the ability to communicate. Second in line, as an extension of the above mentioned ability, we have to highlight the corporate social responsibility (CSR.Nowadays, the road map of modern business environment can be identified only by a new philosophy of business administration. This is the result of try and error and/or success of companies, greater or smaller companies, about their ability to develop a dialogue with their own audience and corporate communities.This dialogue involves approaching the role of the social corporate responsibility (CSR, to create the fundamentals of public policies of modern organizations.Therefore, the new corporate identity, which is the object of our study, we believe it to be the result of the intensive development of corporate communication and the responsible approach of companies to the global issues of the world.

  4. 11 CFR 114.10 - Nonprofit corporations exempt from the prohibitions on making independent expenditures and...

    Science.gov (United States)

    2010-01-01

    ... Federal Elections FEDERAL ELECTION COMMISSION GENERAL CORPORATE AND LABOR ORGANIZATION ACTIVITY § 114.10... through accounting records that paragraph (c)(4)(ii) of this section is satisfied, has a written policy... 26 U.S.C. 501(c)(4). (d) Permitted corporate independent expenditures and electioneering...

  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. Exploring corporate social responsibility and organisational commitment within a retail organisation

    Directory of Open Access Journals (Sweden)

    Jerelene Soobramoney

    2016-11-01

    Full Text Available Organisations have difficulty retaining employees who have the necessary talent, skills and knowledge to give the company a competitive edge in a global market, thus emphasising the need for organisational commitment. The objective of the study was to explore the relationship between corporate social responsibility and organisational commitment within a South African retail organisation. Corporate social responsibility has a positive influence on consumer behaviour and can contribute to corporate success because CSR activities enhance an organisation’s image. Research has indicated that corporate social responsibility is related to an employee’s commitment. The Corporate Social Responsibility Scale and the Organisational Commitment Scale were administered to a non-probability sample of 171 employees from a population of 268 employees in the human resources department of a retail company. Person’s correlation analysis was used to determine the relationship between corporate social responsibility and organisational commitment. This study provided insight into the corporate social responsibility of the organisation. Managers and practitioners in the human resources may use these findings for the development of corporate social responsibility policies and practices in order to build employee commitment

  7. 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...

  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. 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...

  10. 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...

  11. 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...

  12. Corporate Social Responsibility (CSR in India: A Review

    Directory of Open Access Journals (Sweden)

    Neelmani Jaysawal

    2015-11-01

    Full Text Available Corporate Social Responsibility (CSR is a concept, which states that Private Corporation or public organization has a responsibility to society. It minimizes the cost as well as risks thereby, increasing the brand value and reputation of the company. According to Bowen, “CSR refers to the obligations of businessmen to pursue those policies to make those decisions or to follow those lines of relations which are desirable in terms of the objectives and values of our society.” The CSR activities need to be in tune with effective strategic policies so that the aim of sustainable environmental, social and economic progress may be achieved. Methodology: This paper is based on qualitative research design consisting of review of literature through secondary sources of data collection. The data has been examined through content analysis process from various books, newspaper articles and journals. This paper seeks to explain various initiatives taken in the field of CSR along with some key challenges.

  13. 12 CFR 563.161 - Management and financial policies.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Management and financial policies. 563.161... ASSOCIATIONS-OPERATIONS Financial Management Policies § 563.161 Management and financial policies. (a)(1) For... corporation must be well managed and operate safely and soundly. Each also must pursue financial policies that...

  14. 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.

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

    Science.gov (United States)

    Vukich, John A

    2009-07-01

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

  16. 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....

  17. An Anatomy of Authority: The Bologna and ASEM Education Secretariats as Policy Actors and Region Builders

    Science.gov (United States)

    Dang, Que Anh

    2018-01-01

    This paper examines the sources of authority behind the Bologna and ASEM secretariats' technocratic appearance and administrative routines, and argues that they are transnational policy actors in their own right. By drawing on principal-agent theory and the concept of "authority," it offers an alternative framework for understanding the…

  18. Local and Regional Authorities as Resources for Implementing Universal Design Policy in Norway.

    Science.gov (United States)

    Lund, Einar

    2016-01-01

    The municipalities and regional authorities are in general resources for achieving national goals. Their management and works are crucial to the development and implementation of Universal Design. Through several programmes, national authorities have worked for activating the local and regional levels. The results are visible. We can see a long-term national strategy to help make society accessible to everyone and prevent discrimination. Participating municipalities and regional authorities are now able to create their own policy and strategies and implement solutions. The national programs have involved interested and motivated municipalities. All the 18 counties in Norway have been involved more or less in different periods and the same with up to a third of the about good 400 municipalities.

  19. Energy modelling platforms for policy and strategy support

    International Nuclear Information System (INIS)

    Dyner, I.

    2000-01-01

    The energy field has been dominated by 'hard' modelling approaches by researchers from engineering and economics discipline. The recent trend towards a more liberalised environment moves away from central planning to market-based resource allocation, leading to the creation and use of strategic tools, with much 'softer' specifications, in the 'system-thinking' tradition. This paper presents the use of system dynamics in a generalised way, to provide a platform for integrated energy analysis. Issues of modularity and policy evolution are important in the design of the modelling platform to facilitate its use, and reuse. Hence the concepts of a platform, rather than a model, has to be implemented in a coherent way if it is to provide sustained value for ongoing support to both government policy and corporate strategy. (author)

  20. 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.

  1. 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 ...

  2. 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 ...

  3. 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 ...

  4. 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.

  5. 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.

  6. 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)

  7. Granting authority to a new policy. A community benefit services policy becomes part of the general business strategy.

    Science.gov (United States)

    Karibo, J

    1994-05-01

    Bon Secours Health System's new strategic plan and community benefit services policy integrates the planning, budgeting, evaluating, and reporting of community benefit services into management processes at the same level of authority as other operational activities. The strategic plan of Bon Secours Health System, headquartered in Marriottsville, MD, documents the system's mission, operating principles, vision, and five goals, one of which is to improve the communities' health status. The community benefit services operating policy requires that the Bon Secours Health System chief executive officer (CEO) and each local system CEO and nursing home administrator form a multidisciplinary local work group to be responsible for community benefit services. Each local work group assesses the needs of its community within the framework of the annual planning process. Determining what services are needed and how to deliver them is relatively easy. The difficult task is determining which of the many needs to address. What a community lacks may be the result of poor or inadequate public policy. For example, its priority may not be healthcare. In these situations healthcare providers may be best able to serve the community by providing indirect support to social service providers or by advocating for change. The community benefit services operating policy provides a standard approach to match the community's priority needs with the institution's resources and produce a measurable improvement in health status.

  8. 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.

  9. Analysis of social responsibility practices and actions. A case study in Cun corporation. Magdalena region

    Directory of Open Access Journals (Sweden)

    Devinso Jiménez Sierra

    2016-11-01

    Full Text Available The project will analyze the policies, practices and social responsibility plans of the Unified Regional Higher Education Corporation Magdalena today, in order to promote corporate memory related to CSR through a measurement model based on eight indicators related to changing economic, social and environmental stakelholders practices. The analysis also seeks to measure the correlation between CSR practices implemented and perceived levels of the most influential stakeholders of the corporation.

  10. 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...

  11. Public health, academic medicine, and the alcohol industry's corporate social responsibility activities.

    Science.gov (United States)

    Babor, Thomas F; Robaina, Katherine

    2013-02-01

    We explored the emerging relationships among the alcohol industry, academic medicine, and the public health community in the context of public health theory dealing with corporate social responsibility. We reviewed sponsorship of scientific research, efforts to influence public perceptions of research, dissemination of scientific information, and industry-funded policy initiatives. To the extent that the scientific evidence supports the reduction of alcohol consumption through regulatory and legal measures, the academic community has come into increasing conflict with the views of the alcohol industry. We concluded that the alcohol industry has intensified its scientific and policy-related activities under the general framework of corporate social responsibility initiatives, most of which can be described as instrumental to the industry's economic interests.

  12. The Corporate Sector Purchase Programme (CSPP)

    DEFF Research Database (Denmark)

    Hallett, Andrew Hughes

    Large-scale asset purchase programmes are a form of monetary policy in which market interest rates are reduced by different amounts at different maturities – and lower them at the long rates that affect investment and consumption decisions. They are designed to stimulate spending by increasing...... liquidity, raising asset prices, creating wealth effects, lowering borrowing costs and increasing investment. Corporate bond purchases (CSPP) are complementary to, not an alternative to standard QE policies. They increase the impact of QE policies; widen the pool of (potentially) high quality assets...... that can be used (itself a risk reducing measure that reduces the pressure on reserves); and make it easier to steer economic performance by reducing risk premia, that is sectoral or regional interest spreads. That not only reduces average borrowing costs; it delivers better economic performance where...

  13. Strengthening the management of ESA - the Inter-Directorate Reform of Corporate and Risk Management

    Science.gov (United States)

    Feustel-Büechl, Jörg; Arend, Harald; Derio, Eric; Infante, Giovanni; Kreiner, Gerhard; Phaler, Jesse; Tabbert, Michael

    2007-02-01

    ESA has undertaken the Inter-Directorate Reform of Corporate and Risk Management to strengthen the Agency's internal operations. The reform was completed at the end of 2006, encompassing five dedicated projects on Risk Management, Agency-Wide Controlling System, Project Plan and Integrated Project Review, General Budget Structure and Charging Policy, and Corporate Information Systems. It has contributed to improved management of the Agency's internal operations by engaging all internal stakeholders in a common objective, introducing improvements to planning and management methods, elaborating consolidated information structures and tools, contributing to enhanced transparency and accountability, and by providing qualified new policies, processes and tools.

  14. 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 ...

  15. 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 ...

  16. 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 ...

  17. Transnational Corporate Ties: A Synopsis of Theories and Empirical Findings

    Directory of Open Access Journals (Sweden)

    Michael Nollert

    2015-08-01

    Full Text Available In general, corporations are not isolated actors in an economic “war of all against all” but members of corporate networks of global reach. Although the literature on globalization emphasizes the increasing economic power of these networks and postulates the formation of a transnational capitalist class, there is still a lack of empirical findings. The article starts with a review of theoretical perspectives (resource dependence, social capital, coordination of markets, financial hegemony, class hegemony, inner circle, and transnational capitalist class which focuses on the functions and structures of corporate interlocks at the national and the transnational level. The subsequent section offers an outline of empirical studies concerning transnational corporate networks. These analyses of corporate ties (interlocking directorates, financial participations and policy group affiliations suggest the emergence of transnational economic elites whose members, however, have not lost their national identity. In the final section, the theoretical perspectives will be assessed and some prospects are sketched out. Finally, it will be argued that the disintegration of the world society, which is considerably driven by rent-seeking corporate networks, can only be restrained if a potential global regulatory agency will be anchored in a post-Washington consensus.

  18. Is Dealing with Climate Change a Corporation's Responsibility? A Social Contract Perspective.

    Science.gov (United States)

    Unsworth, Kerrie L; Russell, Sally V; Davis, Matthew C

    2016-01-01

    In this paper, we argue that individuals - as members of society - play an important role in the expectations of whether or not companies are responsible for addressing environmental issues, and whether or not governments should regulate them. From this perspective of corporate social responsibility as a social contract we report the results of a survey of 1066 individuals. The aim of the survey was to assess participants' belief in anthropogenic climate change, free-market ideology, and beliefs around who is responsible for dealing with climate change. Results showed that both climate change views and free market ideology have a strong effect on beliefs that companies are responsible for dealing with climate change and on support for regulatory policy to that end. Furthermore, we found that free market ideology is a barrier in the support of corporate regulatory policy. The implications of these findings for research, policy, and practice are discussed.

  19. 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,…

  20. 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.

  1. 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...

  2. 'Paper profits': Fair value accounting, dividends, and corporate governance

    NARCIS (Netherlands)

    Goncharov, I.; van Triest, S.

    2009-01-01

    We examine the impact of upward fair value adjustments on dividend policies in Russia, where corporate governance is weak. We discuss the case of the utility company Unified Energy System (UES), which abolished its dividends (including mandatory preferred dividends) after reporting a record profit

  3. National Renewable Energy Policy in a Global World

    Science.gov (United States)

    Jeong, Minji

    Increasing trade of renewable energy products has significantly contributed to reducing the costs of renewable energy sources, but at the same time, it has generated protectionist policies, which may negatively affect the trend of the cost reduction. Although a few recent studies examined the rise of renewable energy protectionism and trade disputes, they are limited in addressing the conflict between the original goal of traditional renewable energy policies and the new protectionist policies under the globalized renewable energy industry. To fill this gap, this dissertation explores how the globalized renewable energy industry has changed national renewable energy policies. Through three analyses, three aspects of the globalized renewable energy industry are examined: the rise of multinational corporations, international interactions among actors, and the changes of the global and domestic market conditions. First analysis investigates how multinational renewable energy corporations have affected national policies. A content analysis of the annual reports of 15 solar photovoltaic multinational corporation shows that solar multinationals have been influenced by national policies and have adapted to the changes rather than having attempted to change national policies. Second analysis examines how diverse actors have framed renewable energy trade issues through a network analysis of the Chinese solar panel issue in the United States. The result shows that the Chinese solar panel issue was framed differently from the traditional environmental frame of renewable energy, being dominated by multinational corporations headquartered in other countries. Third analysis explores what has caused the increasing diversity in national renewable energy policies through the case studies of the U.S. and South Korea. The result reveals that the globalization of solar industry has affected the diversification of solar policies in two countries by generating both challenges, which

  4. Corporate social responsibility practices in the Nigerian oil sector: The case of Royal Dutch Shell

    Science.gov (United States)

    Rwabizambuga, Alexis

    The thesis contributes to the perspective on the role of stakeholder engagement in negotiating corporate social responsibility (CSR) policies and practices in developing country context. It critically examines the role of societal pressures as drivers of Shell's CSR agenda, and explores the forms of relationships existing between Shell and its stakeholders in Nigeria, as the company implements its CSR programme, both in the light of its strategic business objectives and of its social responsibilities and environmental liabilities. Furthermore, it examines the role of government in the oil MNCs' CSR agenda, and explores the conditions under which the government, in its dual role as business partner and as state authority, promotes CSR policies and practices in Nigeria. Shell's CSR policies and practices in Nigeria were examined under the theoretical lenses of the resource-based view perspective extended to notions of legitimacy and the licence to operate. Additionally, the stakeholder engagement perspective was applied as the theoretical framework for examining Shell's stakeholder engagement, and the role of the company's stakeholders in negotiating its current CSR policies and practices in Nigeria. Data collection was undertaken during field research in Nigeria. The evidence presented is drawn from individual interviews with corporate executives at Shell Nigeria, Shell International, several stakeholders in the Nigerian oil sector, and from an online survey conducted in 2005 on Shell Nigeria's stakeholders. Both quantitative and qualitative methods were used throughout the analysis presented in the thesis. The research findings suggest that the relationship between the firm's pursuit of the social licence to operate through CSR initiatives and stakeholder engagement is more complex than assumed. It adds to the understanding of the dynamics of a MNC's stakeholder engagement in the local context. It highlights the various interdependencies that develop between

  5. 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 ...

  6. 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 ...

  7. 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 ...

  8. 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 ...

  9. 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 ...

  10. 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 ...

  11. 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.

  12. Language Policy

    DEFF Research Database (Denmark)

    Lauridsen, Karen M.

    2008-01-01

    Like any other text, instructive texts function within a given cultural and situational setting and may only be available in one language. However, the end users may not be familiar with that language and therefore unable to read and understand the instructions. This article therefore argues...... that instructive texts should always be available in a language that is understood by the end users, and that a corporate communication policy which includes a language policy should ensure that this is in fact the case for all instructive texts....

  13. 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.

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

    Directory of Open Access Journals (Sweden)

    Christiana Fara Dharmastuti

    2015-04-01

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

  15. 75 FR 4391 - Update to Notice of Financial Institutions for Which the Federal Deposit Insurance Corporation...

    Science.gov (United States)

    2010-01-27

    ... FEDERAL DEPOSIT INSURANCE CORPORATION Update to Notice of Financial Institutions for Which the...: Federal Deposit Insurance Corporation. ACTION: Update listing of financial institutions in liquidation... 12 U.S.C. 1825(b)(2) and 28 U.S.C. 2410(c). The policy statement and an initial listing of financial...

  16. 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 ...

  17. 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.

  18. 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 ...

  19. 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…

  20. 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…

  1. 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.

  2. 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…

  3. 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)

  4. Evaluation of Customer’s Creditworthiness as the Instrument of Corporate Trade Credit Policy

    Directory of Open Access Journals (Sweden)

    Anna Wodyńska

    2009-01-01

    Full Text Available For many small and medium companies trade credit availability is a factor which determines their existence. Financial meaning of trade credit increases with freedom of its granting or taking. Trade credit is the most convenient way of financing activity, thats why stipulating terms and conditions of its granting to borrowers is a significant element of credit policy. The policy adopted by a company should indicate directions and sales barriers so that the firm can maintain and improve its market position. In order to evaluate customers creditworthiness, to specify repayment period, credit amount, rate of interest and repayment schedule (installments it is indispensable to establish an appropriate system. The key to success in granting a trade credit is selection of appropriate business partners. The system of customers verification should give an answer to the question whether the company with which we do business or we intend to do so in the future is creditworthy and the decision about allowing a trade credit should be a result of well thought out credit policy. The author of present article indicates basic methods and tools of contractor creditworthiness evaluation, and she also proposed a payers creditworthiness evaluation sheet, which can be applied to build such a system.

  5. Identification and Evaluation of Factors of Dividend Policy

    Directory of Open Access Journals (Sweden)

    Sead Omerhodžić

    2014-06-01

    Full Text Available Dividend policy determines the ratio between the earnings distributed to shareholders and the earnings retained in the company. Even though retained earnings are one of the most important funding sources used for financing corporate growth, the accrued dividends represent stakeholders' cash flows. Should the cash be reinvested in business operations or should it be paid out to investors in equity? The decision might seem simple, but it provokes a surprising number of controversies. Despite thorough theoretical and empirical analyses aimed to explain their omnipresence, dividends remain one of the biggest puzzles in corporate finances. This paper starts by determining the term of dividend and stating the types of dividends. This is followed by a discussion on dividend policy and optimal dividend policy and an analysis of factors that managers should have in mind when forming dividend policy. Considerable attention is given to the leading dividend theories which try to answer the question about the role of dividends in maximizing the value of a corporation, as well as to practical instructions offered to managers in an attempt to achieve this goal. Other related issues are also discussed, such as dividend reinvestment plans, stockdividends, and share repurchase. Finally, two surveys are presented. The aim of conducting the surveys was to determine the attitudes of managers on dividend policy and to identify factors which the managers viewed as decisive when establishing a concrete dividend policy.

  6. Gender Quotas for Corporate Boards

    OpenAIRE

    Elomäki, Anna

    2017-01-01

    Gender quotas for corporate boards can be seen as a way of drawing attention to gendered power within the economy as well as a way to democratize the economy, yet the debate about them has focused on the economic and business benefits of gender equality rather than on gender justice or democracy. This article examines how women’s under-representation in economic decision-making was constituted as an economic problem in the European Union’s gender-equality policies and how the economization of...

  7. 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

  8. 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.

  9. 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.

  10. Russia's Eastern Energy Policy: A Chinese Puzzle for Rosneft

    International Nuclear Information System (INIS)

    Poussenkova, Nina

    2013-04-01

    In the past decade Russia set a strategic goal: to develop the Eastern vector of its energy policy and strengthen oil and gas cooperation with the Asia-Pacific countries. While dialogue on gas with China was stalled, Rosneft, the country's number-one oil company, made a breakthrough in petroleum relations. Rosneft received credits from Chinese banks against guaranteed supplies of oil; lobbied for the construction of a spur to China from the Eastern Siberia-Pacific Ocean pipeline system; dramatically increased oil exports to China; let CNPC and Sinopec enter the Russian upstream; cooperated with them abroad; sold some of its shares to CNPC, and consolidated its position in China's downstream. The state company is fulfilling the government's strategic plans on the diversification of markets for hydrocarbons and the development of the East of the country, while simultaneously influencing state energy policy. Rosneft has its own long-term plans to become an international energy corporation and it is pursuing the internationalization of its business, including in the Asia-Pacific markets. Yet thanks to China, Rosneft is also supporting its short-term corporate interests: the first two loans were used to pay for the acquisition of Yukos, and now it plans to attract the Chinese money to buy TNK-BP. Therefore, the key question remains: Do its corporate interests correspond to the long-term goals of Russia, in so far as they place the country in a position of dependence on China? (author)

  11. 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...

  12. Corporate Social Responsibility and Tax Planning : Rules and Principles

    NARCIS (Netherlands)

    Gribnau, Hans; Salter, David; Oats, Lynne

    2016-01-01

    Taxpayers have to plan their tax affairs to plan their life or develop their business strategy. Often tax planning is encouraged and intended by tax legislation. Tax incentives are often used to steer (corporate) citizens’ behaviour to achieve all kind of policy goals. In this way, the tax

  13. The personal liability of directors for corporate fault: the South ...

    African Journals Online (AJOL)

    user

    A fundamental to the general policy in South African insolvency law is that the .... insured is a company or a close corporation being wound up and unable to pay its debts, s 156 ..... Wunsh T "Trading and business trusts" 1986 SALJ 561-582.

  14. 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...

  15. COMPARATIVE ANALYSIS BETWEEN THE TRADITIONAL MODEL OF CORPORATE GOVERNANCE AND ISLAMIC MODEL

    Directory of Open Access Journals (Sweden)

    DAN ROXANA LOREDANA

    2016-08-01

    Full Text Available Corporate governance represents a set of processes and policies by which a company is administered, controlled and directed to achieve the predetermined management objectives settled by the shareholders. The most important benefits of the corporate governance to the organisations are related to business success, investor confidence and minimisation of wastage. For business, the improved controls and decision-making will aid corporate success as well as growth in revenues and profits. For the investor confidence, corporate governance will mean that investors are more likely to trust that the company is being well run. This will not only make it easier and cheaper for the company to raise finance, but also has a positive effect on the share price. When we talk about the minimisation of wastage we relate to the strong corporate governance that should help to minimise waste within the organisation, as well as the corruption, risks and mismanagement. Thus, in our research, we are trying to determine the common elements, and also, the differences that have occured between two well known models of corporate governance, the traditional Anglo – Saxon model and also, the Islamic model of corporate governance.

  16. 'Being hit was normal': teachers' (unchanging perceptions of discipline and corporal punishment

    Directory of Open Access Journals (Sweden)

    D Sagree Govender

    2014-06-01

    Full Text Available Global and national concerns that corporal punishment is still being used, openly in certain milieus and surreptitiously in others, suggests that education stakeholders need to take cognisance of teachers' perceptions and experiences that influence their classroom discipline in the context of changing curriculum policies and legislation. This study was guided by research objectives that explored, firstly, teachers perceptions of their past experiences of corporal punishment and, secondly, their perceptions of their disciplinary techniques since the abolition of corporal punishment. Through a qualitative research methodology of semi-structured interviews, data were collected from seven primary school teachers in KwaZulu-Natal. Teachers' perceptions of their experiences and practices of corporal punishment were explored through two dimensions of the Foucauldian concept of bio-power, namely, disciplinary power and governmentality. The findings show that although all teachers experienced corporal punishment negatively when they were pupils, their responses to the abolition of corporal punishment were varied, multiple and complex. Recommendations for further research include exploring the resilience of authoritarian teaching approaches and teacher professional development of learner-centred approaches to curb teacher frustration that contributes to their use of corporal punishment.

  17. Relations between Corporate Social Responsibility and Engineering Ethics

    Science.gov (United States)

    Yasui, Itaru

    Environmental responsibility of corporations has been changed drastically in the last 20 years. In 1980s, pollution prevention was the main mandate for corporations and in 1990s global scale environmental issues such as global warming must be also considered by at least industries. In the year of 2000, United Nations decided to make a challenge towards sustainability of human activities on the Earth, and since then, every corporation must take this concept into account when policy for its own business is described. Within this framework, some companies have succeeded to be evaluated as “environmental conscious companies” and enjoyed success also in their business. The reality of sustainability is very complex and any company must consider rather long future, say more than 30 years, in the strategy of its operation. All engineers should watch the direction and the norm carefully, which their own company is now aiming at, with enough knowledge regarding the trend of total human activities in relation to the limitation of the Earth.

  18. The environmental education program and the corporative social responsibility: a case study of the Nuclear Fuel Factory (FCN) in Resende/RJ

    International Nuclear Information System (INIS)

    Ribeiro, Adriana A.A.; Silva, Ana Cristina L.; Pires, Flávia Cristina A.C.

    2017-01-01

    The Environmental Education Program (Programa de Educação Ambiental - PEA) of the Nuclear Fuel Factory (Fábrica de Combustível Nuclear - FCN) started in 2014 as part of the condition imposed by the Brazilian Environmental Regulatory Authority (IBAMA) for environmental licensing. The PEA for the local community aims to clarify the population about issues involving the company's activities and address potential environmental impacts that these activities may cause. The PEA for workers (PEAT) aims to promote environmental awareness, encourage good environmental practices and reinforce the importance of safety at work. By enlisting the participation of the employees and the local population, the study allowed the identification of the main issues of environmental aspects. Based on such research, the PEA prioritized the activities carried out at FCN and considered the following topics: environmental impacts, natural resources, waste generation, biodiversity, public policies, job generation and increase of real income and conservation units. The aim of this work is to share strategies and participative methodology as well as the achievements. In the context of the Corporative Social Responsibility, the implementation of the PEA is part of the company policy in accordance with its code of the ethics to support corporative programs with special focus on environmental preservation and the appreciation of the human being, besides providing transparent and true information to internal and external publics. The results in 2015 and 2016 demonstrated a participative management between the FCN and the local population in the districts of Areias/SP, Itatiaia/RJ and Resende/RJ. Besides that, the PEA enables to strengthen the corporative relations, to maintain a dialogue with the local community and to spread out the knowledge about nuclear technology. (author)

  19. The environmental education program and the corporative social responsibility: a case study of the Nuclear Fuel Factory (FCN) in Resende/RJ

    Energy Technology Data Exchange (ETDEWEB)

    Ribeiro, Adriana A.A.; Silva, Ana Cristina L.; Pires, Flávia Cristina A.C., E-mail: adriana@inb.gov.br, E-mail: anaclsilva@inb.gov.br, E-mail: flaviapires@inb.gov.br [Indústrias Nucleares do Brasil (INB), Resende, RJ (Brazil)

    2017-07-01

    The Environmental Education Program (Programa de Educação Ambiental - PEA) of the Nuclear Fuel Factory (Fábrica de Combustível Nuclear - FCN) started in 2014 as part of the condition imposed by the Brazilian Environmental Regulatory Authority (IBAMA) for environmental licensing. The PEA for the local community aims to clarify the population about issues involving the company's activities and address potential environmental impacts that these activities may cause. The PEA for workers (PEAT) aims to promote environmental awareness, encourage good environmental practices and reinforce the importance of safety at work. By enlisting the participation of the employees and the local population, the study allowed the identification of the main issues of environmental aspects. Based on such research, the PEA prioritized the activities carried out at FCN and considered the following topics: environmental impacts, natural resources, waste generation, biodiversity, public policies, job generation and increase of real income and conservation units. The aim of this work is to share strategies and participative methodology as well as the achievements. In the context of the Corporative Social Responsibility, the implementation of the PEA is part of the company policy in accordance with its code of the ethics to support corporative programs with special focus on environmental preservation and the appreciation of the human being, besides providing transparent and true information to internal and external publics. The results in 2015 and 2016 demonstrated a participative management between the FCN and the local population in the districts of Areias/SP, Itatiaia/RJ and Resende/RJ. Besides that, the PEA enables to strengthen the corporative relations, to maintain a dialogue with the local community and to spread out the knowledge about nuclear technology. (author)

  20. Hydro-Quebec's environmental policy

    International Nuclear Information System (INIS)

    1996-10-01

    Hydro-Quebec established a new environmental policy on August 1, 1996. A summary of the policy was presented. According to this policy statement the utility undertakes to recognize the environmental implications of its activities and assumes responsibilities for these implications by integrating them into its corporate decision-making processes. The following general principles and means of implementation have been highlighted: (1) sustainable development, (2) strict, responsible environmental management, (3) environmental research, (4) enhancement of activities and facilities, (5) information, consultation and dialogue, and (6) environmental responsibility of Hydro-Quebec personnel, subsidiaries and business partners

  1. The Role of Corporate Zakat on Optimal Capital Structure Policy: Evidence from Malaysian Firms

    Directory of Open Access Journals (Sweden)

    Abrapuspa Ghani Talattov

    2016-02-01

    Full Text Available In the finance literature, the relationship between capital structure and firm value has been extensively investigated, both theoretically and empirically. The main issue on corporate finance is how firms dealing with the important decision of capital structure. In this study, a model of capital structure is formulated in which corporate tax and zakat payment exist by firms into the consideration of combination of debt and equity. The theoretical model as shown by comparative statics prove the implication which is negatively relationship between leverage of the firm and the corporate zakat payment. Meanwhile, the empirical evidence reveals several implication as follows, (1 tax deduction reduces the current liability item relative to the firms that prefer equity financing, (2 the significant of zakat is consistent with the theoretical model that zakat would encourage firm to issue more equity than debt, (3 the strong significant relationship between return on assets with the leverage are the leading indicator of capital structure in all models.

  2. International Development Research Centre Corporate Policy Travel

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

    André Lavoie

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

  3. Corporate Culture in Developing Professionalism of Human Resources in LEMHANNAS RI

    Directory of Open Access Journals (Sweden)

    Paula Theresia Ekowati Purwaning Utami

    2012-08-01

    Full Text Available Based on a case study by Lemhannas RI, this work attempts to discuss the relation of professionalism of human resources and corporate culture. The change and growth of corporate culture in an organization requires strong commitment from those involved in it. Corporate culture should be continually developed through a persistent socialization, partnership and supervision programs. The right management of human resources, which follows the basis of management, will give a great contribution when applied well. In addition, policy evaluation on corporate culture should include structural and cultural aspects and be conducted in several steps, including identification of goals and ways of completing them, measurement of relevant information activities, analysis of data for a conclusion and recommendation. The recommendation is a crucial step that needs a special attention for the restructurization of culture for better results. This study concludes that interaction between structure and culture is a key and pre-condition for the growth of a better and conducive corporate culture for accomplishing the goals of organization.

  4. THE ROLE AND PLACE TRANSNATIONAL CORPORATIONS IN GLOBALIZATION

    Directory of Open Access Journals (Sweden)

    Lytvynenko Kristina

    2018-01-01

    Full Text Available Introduction. At present, transnational corporations (TNCs are leading the world economy. Each year, the number of TNCs increases, which increases their share in the global economy as a whole. The largest investment projects in the world are concentrated in such corporations, which are a major impetus for the development of countries in which all the capacities of transnational corporations are located. Through the structure of TNCs there are financial and commodity flows that are crucial for the development and improvement of the world economy. The above shows that the study and further research of transnational corporations in the globalization processes is an actual topic of the present. Purpose. The purpose of the paper is to study the peculiarities and trends of the activities of transnational corporations in the conditions of globalization of the world economy. Results. The basis of the new global economic system are TNCs that have large financial resources, implement advanced technologies, have significant spatial markets and conduct an active, globally, investment policy. Conclusions. A transnational corporation is part of the world economy, which is subject to the laws of the development of TNCs and reflects the reciprocal impact on the world economy, a product of globalization processes. The direct relationship between TNCs and the process of globalization comes from the study of the stages of the evolution of transnational corporations. The role of TNCs in the modern world is intensifying, in this connection, the role of national economies is falling, which leads to a conflict of interest between multinational corporations and states. Such conflicts can have a bad effect on the state of the economy and the stability of the state. Therefore, it is necessary to regulate the activities of TNCs. Modern activity of transnationalization has acquired many new features, it can affect not only the world economy, but also the country

  5. Hydro-Quebec report of activities of the Corporate Ombudsman - 1998

    Energy Technology Data Exchange (ETDEWEB)

    1999-01-01

    The Corporate Ombudsman of Hydro-Quebec is an independent, neutral and objective professional whose terms of office is to act as a mediator in Hydro-Quebec's internal disputes between managers, specialists and clerical employees. It acts as an advisor in promoting settlements. This report covers the Corporate Ombudsman's handling of the complaints filed during 1998, which will be remembered as the year of the ice storm. The report also describes the development of the Corporate Ombudsman and includes several finding and proposes recommendations for improving the work climate, correcting problem situations and avoiding future disputes. In 1998, a total of 149 complaints were received by the Corporate Ombudsman. This report presented the distribution of those complaints by job group and sex, as well as by age and by sex. The most serious problems were violence in the workplace, managerial stress, and mental health problems, all of which have impacts on the work climate. The Corporate Ombudsman cannot change the utility's policies or directives, but makes sure that they are applied fairly and equitably and in such a way as to respects basic human rights. 10 figs.

  6. Hydro-Quebec report of activities of the Corporate Ombudsman - 1998

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-12-01

    The Corporate Ombudsman of Hydro-Quebec is an independent, neutral and objective professional whose terms of office is to act as a mediator in Hydro-Quebec`s internal disputes between managers, specialists and clerical employees. It acts as an advisor in promoting settlements. This report covers the Corporate Ombudsman`s handling of the complaints filed during 1998, which will be remembered as the year of the ice storm. The report also describes the development of the Corporate Ombudsman and includes several finding and proposes recommendations for improving the work climate, correcting problem situations and avoiding future disputes. In 1998, a total of 149 complaints were received by the Corporate Ombudsman. This report presented the distribution of those complaints by job group and sex, as well as by age and by sex. The most serious problems were violence in the workplace, managerial stress, and mental health problems, all of which have impacts on the work climate. The Corporate Ombudsman cannot change the utility`s policies or directives, but makes sure that they are applied fairly and equitably and in such a way as to respects basic human rights. 10 figs.

  7. 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)

  8. A conjoint analysis of corporate preferences for the sectoral crediting mechanism: a case study of Shanxi Province in China

    NARCIS (Netherlands)

    Gao, S.; Smits, M.; Wang, C.

    2016-01-01

    It is crucial to understand corporate preferences in designing and planning new market-based instruments. Using the method of conjoint analysis, this paper evaluates corporate preferences for policy alternatives of the sectoral crediting mechanism aiming at supporting its discussions and

  9. Information security policies and procedures a practitioner's reference

    CERN Document Server

    Peltier, Thomas R

    2004-01-01

    INFORMATION SECURITY POLICIES AND PROCEDURES Introduction Corporate Policies Organizationwide (Tier 1) Policies Organizationwide Policy Document Legal Requirements Duty of Loyalty Duty of Care Other Laws and Regulations Business Requirements Where to Begin? Summary Why Manage This Process as a Project? Introduction First Things First: Identify the Sponsor Defining the Scope of Work Time Management Cost Management Planning for Quality Managing Human Resources Creating a Communications Plan Summary Planning and Preparation Introduction Objectives of Policies, Stand

  10. Corporate tax in an international environment – Problems and possible remedies

    Directory of Open Access Journals (Sweden)

    Kari Seppo

    2015-09-01

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

  11. Emerging strategic corporate social responsibility partnership initiatives in agribusiness

    DEFF Research Database (Denmark)

    Pötz, Katharina Anna; Haas, Rainer; Balzarova, Michaela

    2012-01-01

    Over the past 20 years the concept of Corporate Social Responsibility (CSR) has gained momentum in business practices and strategies. In the agribusiness sector, the need for CSR integration has recently triggered a number of private sector led initiatives that should contribute to sustainable...... we analyse the Sustainable Agriculture Initiative (SAI) platform and its principles. We conclude that over the past 5 years agribusiness corporations have become more pro-active in addressing sustainability concerns, and mainstream initiatives start to compete with the traditional niche markets...... development, we advise scholars, policy makers, and managers to not only address questions about legitimacy and stakeholder involvement, but also take strategic objectives into account....

  12. AN INTRODUCTION TO BEHAVIORAL CORPORATE FINANCE

    Directory of Open Access Journals (Sweden)

    Turcan Radu

    2012-12-01

    Full Text Available The purpose of this paper is to reflect the behavioral aspects that govern corporations. The paper briefly presents some of the main pillars of behavioral corporate finance: management, closed – end funds puzzle, dividends and the importance of aggregate earnings releases. The first pillar consists in a brief presentation of the behavioral factors related to the management of corporations, such as the fact that independent directors are not that independent as they should be, they do not have the prerequisite expertise for assessing complex financial risks, the importance of ethics and having a corporate culture that nurtures doing the right thing above anything else and the fact that CEO’s decisions reflect in good part, their personal style rather than a set of criteria determined by the company. In the second part of the paper, it is treated the puzzle why would investors buy a closed-end fund at its IPO price, knowing that it is likely to fall to a discount, when they could buy instead an open-end fund that is guaranteed always to trade at par and some mentions about the way that dividend policy may be influenced by managers “catering” to the demands of investors and also the effects of aggregate earnings announcements over the market returns.

  13. 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.

  14. 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.

  15. Substate federalism and fracking policies: does state regulatory authority trump local land use autonomy?

    Science.gov (United States)

    Davis, Charles

    2014-01-01

    State officials responsible for the regulation of hydraulic fracturing (fracking) operations used in the production of oil and gas resources will inevitably confront a key policy issue; that is, to what extent can statewide regulations be developed without reducing land use autonomy typically exercised by local officials? Most state regulators have historically recognized the economic importance of industry jobs and favor the adoption of uniform regulatory requirements even if these rules preempt local policymaking authority. Conversely, many local officials seek to preserve land use autonomy to provide a greater measure of protection for public health and environmental quality goals. This paper examines how public officials in three states-Colorado, Pennsylvania, and Texas-address the question of state control versus local autonomy through their efforts to shape fracking policy decisions. While local officials within Texas have succeeded in developing fracking ordinances with relatively little interference from state regulators, Colorado and Pennsylvania have adopted a tougher policy stance favoring the retention of preemptive oil and gas statutes. Key factors that account for between state differences in fracking policy decisions include the strength of home rule provisions, gubernatorial involvement, and the degree of local experience with industrial economic activities.

  16. The Corporate Code of Ethics at Home, Far Away and in Between : Sociomaterial Translations of a Traveling Code

    OpenAIRE

    Babri, Maira

    2016-01-01

    Corporate codes of ethics (CCEs) have become increasingly prevalent as overarching ethical guidelines for multinational corporations doing business around the globe. As formal documents, governing corporations’ work, policies, and ways of doing business, CCEs are meant to guide all business activities and apply to all of the corporation’s employees, suppliers, and business partners. In multinational corporations, this means that diverse countries, cultures, and a myriad of heterogeneous actor...

  17. 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' ...

  18. Generating global brand equity through corporate social responsibility to key stakeholders

    NARCIS (Netherlands)

    Torres, Anna; Bijmolt, Tammo H. A.; Tribo, Josep A.; Verhoef, Peter

    In this paper, we argue that corporate social responsibility (CSR) to various stakeholders (customers, shareholders, employees, suppliers, and community) has a positive effect on global brand equity (BE). In addition, policies aimed at satisfying community interests help reinforce the credibility of

  19. Public Health, Academic Medicine, and the Alcohol Industry’s Corporate Social Responsibility Activities

    Science.gov (United States)

    Robaina, Katherine

    2013-01-01

    We explored the emerging relationships among the alcohol industry, academic medicine, and the public health community in the context of public health theory dealing with corporate social responsibility. We reviewed sponsorship of scientific research, efforts to influence public perceptions of research, dissemination of scientific information, and industry-funded policy initiatives. To the extent that the scientific evidence supports the reduction of alcohol consumption through regulatory and legal measures, the academic community has come into increasing conflict with the views of the alcohol industry. We concluded that the alcohol industry has intensified its scientific and policy-related activities under the general framework of corporate social responsibility initiatives, most of which can be described as instrumental to the industry’s economic interests. PMID:23237151

  20. Islamic Corporate Social Responsibility (i-CSR Framework from the Perspective of Maqasid al- Syariah and Maslahah

    Directory of Open Access Journals (Sweden)

    Faizah Darus

    2013-06-01

    Full Text Available The rationale behind the establishment of Islamic organisations globally is based on the precept that Islamic organisations’ practices are conducted in accordance with the strict values and principles of Syariah. In line with this premise, the Corporate Social Responsibility (CSR policies and practices of Islamic organisations should be underpinned by Islamic laws and principles as revealed in the Qur’an and the Sunnah. Drawing on the doctrine of Maqasid alSyariah and the concept of Maslahah, this study proposes an Islamic CSR (i-CSR conceptual framework that will align the CSR policies and practices of Islamic organisations with the principles and values of Islam. The two conceptions are integrated with the CSR dimensions resulting in the prioritization of CSR practices based on Syariah principles. This study provides a structured approach to CSR policies and practices for Islamic organisations to ensure full compliance with Islamic principles.  Such a conceptual framework would be of interest to Islamic organisations worldwide and regulatory authorities in countries that are hosts to Islamic organisations to improve CSR policies, practices and disclosure on the part of Islamic organisations.

  1. NRPB corporate plan

    International Nuclear Information System (INIS)

    Clarke, Roger

    1995-01-01

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

  2. 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...

  3. Creative Process: Its Use and Extent of Formalization by Corporations.

    Science.gov (United States)

    Fernald, Lloyd W., Jr.; Nickolenko, Pam

    1993-01-01

    This study reports creativity policies and practices used by Central Florida corporations. Survey responses (n=105) indicated that businesses are using a variety of creativity techniques with usage greater among the newer companies but that these techniques are not yet a formal part of business operations. (DB)

  4. Evaluation of a medication order writing standards policy in a regional health authority

    Science.gov (United States)

    Raymond, Colette B.; Coates, Jan; Woloschuk, Donna M. M.

    2013-01-01

    Background: The Winnipeg Regional Health Authority (WRHA) implemented a medication order writing standards (MOWS) policy (including banned abbreviations) to improve patient safety. Widespread educational campaigns and direct prescriber feedback were implemented. Methods: We audited orders within the WRHA from 2005 to 2009 and surveyed all WRHA staff in 2011 about the policy and suggestions for improving education and compliance. Results: Overall, orders containing banned abbreviations, acronyms or symbols numbered 2261/8565 (26.4%) preimplementation. After WRHA-wide didactic education, the proportion declined to 1358/5461 (24.9%) (p = 0.043) and then, with targeted prescriber feedback, to 1186/6198 (19.1%) (p < 0.0001). A survey of 723 employees showed frequent violations of the MOWS, despite widespread knowledge of the policy. Respondents supported ongoing efforts to enforce the policy within the WRHA. Nonprescribers were significantly more likely than prescribers to agree with statements regarding enhancing compliance by defining prescriber/transcriber responsibilities and placing sanctions on noncompliant prescribers. Discussion: Education, raising general awareness and targeted feedback to prescribers alone are insufficient to ensure compliance with MOWS policies. WRHA staff supported ongoing communication, improved tools such as compliant preprinted orders and reporting and feedback about medication incidents. A surprising number of respondents supported placing sanctions on noncompliant prescribers. Conclusion: Serial audits and targeted interventions such as direct prescriber feedback improve prescription quality in inpatient hospital settings. Education plus direct prescriber feedback had a greater impact than education alone on improving compliance with a MOWS policy. Future efforts at the WRHA to improve compliance will require an expanded focus on incentives, resources and development of action plans that involve all affected staff, not just prescribers

  5. 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.

  6. Students’ Perceptions of Forest Industry’s Corporate Social Responsibility – A Comparative Analysis of Finland, China and the USA

    OpenAIRE

    Raitanen, Piritta

    2009-01-01

    The phenomenal globalization of business is the main incentive for the study of business ethics and Corporate Social Responsibility (CSR). With an increase in transnational trade over the past decades, an understanding of acceptable business practices across cultural boundaries is particularly important. Public concern for global issues such as climate change, raw material procurement, human rights, labor policies and corporate governance has significantly increased. Business corporations are...

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

    International Nuclear Information System (INIS)

    1997-03-01

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

  8. Sustainability and Convergence: The Future of Corporate Governance Systems?

    Directory of Open Access Journals (Sweden)

    Daniela M. Salvioni

    2016-11-01

    Full Text Available In today’s world, a sustainable approach to corporate governance can be a source of competitive advantage and a long-term success factor for any firm. Sustainable governance requires that the board of directors considers economic, social and environmental expectations in an integrated way, no matter what ownership structure and formal rules of corporate governance apply to the company: this mitigates the traditional differences between insider and outsider systems of corporate governance. Previous studies failed to consider the contribution of sustainability in the process of corporate governance convergence. Therefore, the aim of this article is to fill the gap in the existing literature by means of a qualitative analysis, supporting the international debate about convergence of corporate governance systems. The article describes the evolution of outsider and insider systems in the light of the increasing importance of sustainability in the board’s decision-making and firm’s operation to satisfy the needs of all the company’s stakeholders. According to this, a qualitative content analysis developed with a directed approach completes the theoretical discussion, demonstrating that sustainability can bring de facto convergence between outsider and insider corporate governance systems. The article aims to be a theoretical starting point for future research, the findings of which could also have practical implications: the study encourages the policy makers to translate the sustainable business best practices into laws and recommendations, strengthening the mutual influence between formal and substantial convergence.

  9. Bangladesh pharmaceutical policy and politics.

    Science.gov (United States)

    Reich, M R

    1994-06-01

    An analysis of the politics of Bangladesh pharmaceutical policy in the 1980s shows how significant health policy reforms in developing countries depend on political conditions both inside and outside the country. Bangladesh's drug policy of 1982 illustrates that governments can sometimes change public policy in ways unfavourable to multinational corporations, while the failed health policy reform of 1990 shows that reforms unfavourable to powerful domestic interest groups can be more difficult to achieve, even contributing to a government's downfall. The case provides evidence of basic changes in how the international agenda for health policy is set, especially the growing role of non-governmental organizations in international agencies and national policy debates. Understanding the political patterns of policy reform in Bangladesh has important implications for strategies to affect health policy in developing countries.

  10. 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.

  11. 45 CFR 1643.5 - Recipient policies and recordkeeping.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Recipient policies and recordkeeping. 1643.5 Section 1643.5 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION RESTRICTION ON ASSISTED SUICIDE, EUTHANASIA, AND MERCY KILLING § 1643.5 Recipient policies and...

  12. Corporate plan 1978

    International Nuclear Information System (INIS)

    1978-04-01

    The CEGB Corporate Plan is intended as a background document for those in the industry and as a basis for discussions with the Department of Energy on investment programmes and energy policy generally. It contains the most recent information on actions taken or agreed, on remaining problems and an options for further action on these problems. Following an introduction summarising the CEGB's objectives and recent progress the issues are discussed under the following main headings: energy policy background; medium term plans; the year ahead; options, actions and conclusions. Appendices include: three energy scenarios, one a reference case by the Department of Energy, and two CEGB scenarios which identify a credible range of future electricity demands; 1978 capital investment proposals; and medium term forecasts for demand and plant position at winter peak, and for bulk costs and unit sales. The board intends to continue to develop a suitable long term nuclear strategy which includes thermal reactors and the development of the fast reactor as a viable option. (U.K.)

  13. The Limits of Corporate Social Responsibility: Techniques of Neutralization, Stakeholder Management and Political CSR

    OpenAIRE

    Lee, Kelley; Fooks, Gary; Gilmore, Anna; Collin, Jeff; Holden, Chris

    2012-01-01

    : Since scholarly interest in corporate social responsibility (CSR) has primarily focused on the synergies between social and economic performance, our understanding of how (and the conditions under which) companies use CSR to produce policy outcomes that work against public welfare has remained comparatively under-developed. In particular, little is known about how corporate decision-makers privately reconcile the conflicts between public and private interests, even though this is likely to ...

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

    Directory of Open Access Journals (Sweden)

    Sahar E-Vahdati

    2018-02-01

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

  16. THE CRITICAL ANALYSIS OF LIMITED SOUTH ASIAN CORPORATE GOVERNANCE STANDARDS AFTER FINANCIAL CRISIS

    Directory of Open Access Journals (Sweden)

    Dinh Tran Ngoc Huy

    2015-12-01

    Full Text Available After the recent global crisis, corporate scandals and bankruptcy in US and Europe, there is some certain evidence on weak corporate governance, risk management and audit system. The 2009 India Code of Corporate Governance also revealed that during the crisis time, there are certain weaknesses although corporate structure is fairly durable. Hence, this paper chooses a different analytical approach and among its aims is to give some systematic opinions. First, it classifies limited South Asian representative corporate governance (CG standards into two (2 groups: India and Malaysia latest CG principles covered in group 1 and, group 2, including corporate governance principle from Thailand and Indonesia, so-called relative good CG group, while it uses ACCA and OECD and ICGN principles as reference. Second, it, through analysis, identifies differences and advantages between above set of standards which are and have been used as reference principles for many relevant organizations. Third, it establishes a selected comparative set of standards for South Asian representative corporate governance system in accordance to international standards. Last but not least, this paper covers some ideas and policy suggestions.

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

    Directory of Open Access Journals (Sweden)

    Editinete André da Rocha Garcia

    2018-02-01

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

  18. Industrial District as a Corporation

    Directory of Open Access Journals (Sweden)

    Reza MOHAMMADY GARFAMY

    2011-03-01

    Full Text Available This paper provides a comparison study of industrial districts in two European countries, Spain and Sweden, using the conceptual framework of corporation. The relevance of this approach is based on the specific qualities that the industrial districts have, including the preexisting conditions, local traditions, products and production characteristics, marketing strategies, local policies and present challenges. The findings indicate the ways in which different patterns of inter-firm relationships, organization of production and dynamics of local alliances have shaped divergent regional responses to the industrial construction.

  19. Generating Global Brand Equity through Corporate Social Responsibility to Key Stakeholders

    NARCIS (Netherlands)

    Torres Lacomba, Anna; Atribo, Jo; Bijmolt, Tammo H.A.

    2010-01-01

    In this paper we argue that socially responsible policies have positive short-term and long-term impact on equity of global brands. We find that corporate social responsibility towards all stakeholders, whether primary (customers, shareholders, employees and suppliers) or secondary (community), have

  20. 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)

  1. 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.

  2. 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 ...

  3. 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

  4. 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.

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

    Directory of Open Access Journals (Sweden)

    Koncipko Natal'ja Vladimirovna

    2015-08-01

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

  6. 78 FR 61404 - Stellus Capital Investment Corporation, et al.; Notice of Application

    Science.gov (United States)

    2013-10-03

    ... funds in portfolio companies. Applicants: Stellus Capital Investment Corporation (the ``Company..., 100 F St. NE., Washington, DC 20549-1090. Applicants: Robert T. Ladd, Stellus Capital Investment... investment objective, investment policies, investment position, capital available for investment, and other...

  7. 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)

  8. 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...

  9. 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)

  10. 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.

  11. 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...

  12. 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.

  13. Pathways of undue influence in health policy-making: a main actor's perspective.

    Science.gov (United States)

    Hernández-Aguado, Ildefonso; Chilet-Rosell, Elisa

    2018-02-01

    It is crucial to know the extent to which influences lead to policy capture-by which the policy-making process is shifted away from the public interest towards narrow private interests. Using the case study of Spain, our aim was to identify interactions between public administration, civil society and private companies that could influence health policies. 54 semistructured interviews with key actors related to health policy. The interviews were used to gather information on main policy actors as well as on direct and subtle influences that could modify health policies. The analysis identified and described, from the interviewed persons' experiences, both the inappropriate influences exerted on the actors and those that they exerted. Inappropriate influences were identified at all levels of administration and policy. They included actions for personal benefits, pressure for blocking health policies and pressure from high levels of government in favour of private corporations. The private sector played a significant role in these strategies through bribery, personal gifts, revolving doors, negative campaigns and by blocking unfavourable political positions or determining the knowledge agenda. The interviewees reported subtle forms of influence (social events, offers of technical support, invitations, etc) that contributed to the intellectual and cultural capture of health officials. The health policy decision-making processes in Spain are subject to influences by stakeholders that determine a degree of policy capture, which is avoidable. The private sector uses different strategies, from subtle influences to outright corruption, taking advantage in many cases of flexible legislation. © Article author(s) (or their employer(s) unless otherwise stated in the text of the article) 2018. All rights reserved. No commercial use is permitted unless otherwise expressly granted.

  14. Sharing knowledge in technology deficient environments : Individual workarounds amid corporate restrictions

    NARCIS (Netherlands)

    Ou, C.X.J.; van Hillegersberg, J.; Spiekermann, S.

    2013-01-01

    In this paper, we draw on socio-technical theory to explore how Chinese professionals engage in informal knowledge focused activities facilitated by guanxi networks in the face of restrictive corporate IT policies. Following a short review of the global and Chinese literature on knowledge management

  15. 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...

  16. Carbon capture and storage as a corporate technology strategy challenge

    International Nuclear Information System (INIS)

    Bowen, Frances

    2011-01-01

    Latest estimates suggest that widespread deployment of carbon capture and storage (CCS) could account for up to one-fifth of the needed global reduction in CO 2 emissions by 2050. Governments are attempting to stimulate investments in CCS technology both directly through subsidizing demonstration projects, and indirectly through developing price incentives in carbon markets. Yet, corporate decision-makers are finding CCS investments challenging. Common explanations for delay in corporate CCS investments include operational concerns such as the high cost of capture technologies, technological uncertainties in integrated CCS systems and underdeveloped regulatory and liability regimes. In this paper, we place corporate CCS adoption decisions within a technology strategy perspective. We diagnose four underlying characteristics of the strategic CCS technology adoption decision that present unusual challenges for decision-makers: such investments are precautionary, sustaining, cumulative and situated. Understanding CCS as a corporate technology strategy challenge can help us move beyond the usual list of operational barriers to CCS and make public policy recommendations to help overcome them. - Research highlights: → Presents a corporate technology strategy perspective on carbon capture and storage (CCS). → CCS technology is precautionary, sustaining, cumulative and situated. → Decision-makers need to look beyond cost and risk as barriers to investment in CCS.

  17. The Current Status and Future Prospects of Corporate e-Learning in Korea

    Directory of Open Access Journals (Sweden)

    Cheolil Lim

    2007-03-01

    Full Text Available Corporate e-Learning in Korea has grown rapidly over the previous six years (2000-2005. This study argues that the main cause of this heightened interest in corporate e-Learning in Korea was not that companies needed to provide high-quality training programs through the Internet, but rather that the government took initiative to transform the state into an information-based society. The policies for quantitative growth with minimum levels of quality and uniformity have been dominant and have resulted in the lack of diverse e-Learning types for authentic practices in workplaces. This paper suggests that in order to cope with the new competency requirements of employees, corporate e-Learning should be guided both by governmental support and by company initiative.

  18. Do Investor Preferences Drive Corporate Dividend Policy?

    Directory of Open Access Journals (Sweden)

    Konieczka Przemysław

    2014-10-01

    Full Text Available This research paper aims at assessing whether managers adapt their dividend policies to the changing preferences of investors, as predicted by the catering theory of dividends. To answer this question, we used an modified approach based on the method proposed by Baker and Wurgler [2004a] in their studies on dividend catering.

  19. Corporate compliance: framework and implementation.

    Science.gov (United States)

    Fowler, N

    1999-01-01

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

  20. The Impact of Customers’ Perception of CSR on Corporate Brand Loyalty: The Case of the Romanian Mobile Telecom Industry

    Directory of Open Access Journals (Sweden)

    Ovidiu Ioan Moisescu

    2015-06-01

    Full Text Available The goal of the current research is to analyze the impact of customers’ perceptions of corporate social responsibility (CSR on their loyalty towards mobile telecommunication companies within the particular socio-cultural and economic context of one of the largest national markets of Central and Eastern Europe. In order to achieve this goal, a survey was conducted among a sample of 1,464 mobile telecommunication customers from the urban area of Romania. The findings point out the fact that Romanian mobile telecom customers’ loyalty is not significantly impacted by how they perceive their service suppliers’ responsibilities with regard to their employees or economic success, while their perceptions of companies’ responsibilities towards customers, public authorities, the environment, community development, and sponsorship have a significant impact on corporate brand loyalty. The findings have managerial implications in what concerns the appropriate implementation and communication of CSR policies by mobile telecommunication companies from the region in order for them to enhance their customer’s loyalty.

  1. 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...

  2. Pricing strategies and levels and their impact on corporate profitability

    Directory of Open Access Journals (Sweden)

    Deonir De Toni

    Full Text Available Abstract Price policy definition is one of the most important decisions in management as it affects corporate profitability and market competitiveness. Despite the importance that prices take in organizations, it appears that this element has not received proper attention by many academics and marketers since it represents, according to estimates, less than 2% of the papers on leading journals in the field. Thus, the aim of this study was to propose and test a theoretical model showing the impacts of pricing policy on corporate profitability. To this end, 150 companies in the metal-mechanic sector situated in the Northeast of Rio Grande do Sul State, Brazil were studied, integrating customer value-based pricing strategies, competition-based pricing strategies and cost-based pricing strategies with price levels (high and low and performance with respect to profitability. The results indicate that the profitability of the surveyed companies is positively affected by value-based pricing strategy and high price levels while it is negatively affected by low price levels. Such findings indicate that pricing policies influence the profitability of organizations and therefore, a more strategic look at the pricing process may constitute one aspect that cannot be overlooked by managers.

  3. Firm Entry Dynamics and Taxation of Corporate Profits : Evidence from Europe (Replaced by DP 2009-61)

    NARCIS (Netherlands)

    Da Rin, M.; Di Giacomo, M.; Sembenelli, A.

    2008-01-01

    Can tax policy foster the creation of new companies? To answer this question, we assemble a novel country-industry level panel database with entry data of European companies between 1997 and 2004. We compute effective tax rates and explore the effect of corporate taxation policy on entry rates at

  4. 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.

  5. 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...

  6. 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

  7. 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.

  8. 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.

  9. 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.

  10. Geopolitics and the corporate investment decision

    International Nuclear Information System (INIS)

    Boulos, A.J.

    1996-01-01

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

  11. 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...

  12. Corporate Social Responsibility and Labour Agency

    DEFF Research Database (Denmark)

    Lund-Thomsen, Peter; Coe, Neil M.

    2015-01-01

    to which the measures advocated in a new, emerging policy paradigm on CSR in GPNs enabled labour agency at Nike’s main football supplier factory in Pakistan. We argue that while such CSR policies can create enhanced space for labour agency, that potential agency is also shaped (i) by wider economic forces......This article examines the circumstances under which corporate social responsibility (CSR) initiatives facilitate and/or constrain labour agency in global production networks (GPNs). Using a case study of Nike’s CSR approach in the football manufacturing industry of Pakistan, we explore the extent...... within the global economy and (ii) relationships with local/national actors and regulatory frameworks. Understanding the intersection of these dimensions becomes vital to interpreting the potential for, and activation of, labour agency within CSR-influenced GPNs....

  13. 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...

  14. 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.

  15. 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.

  16. 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...

  17. 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)…

  18. New prospects in EU environmental policies. The Integrated Product Policy (IPP)

    International Nuclear Information System (INIS)

    Carnimeo, G.; Iraldo, F.

    2000-01-01

    The Integrated Product Policy - IPP - is becoming one of the top priorities for the European Commission within the framework of the product-oriented environmental policies. Rather than a new policy, this is an innovative approach aimed at co-originated existing and forthcoming environmental policies, in order to manage in an integrated way and minimise the impacts connected with the whole product life-cycle. The underlying life-cycle guideline requires the management of each phase by considering what happens in all the other phases. What clearly emerges from a research carried out by Iefe Bocconi is, on the one hand, the effectiveness of co-operation and networking between all the actors involved in the product environmental management within the different phases of its life cycle (policy makers, producers, retailers, consumers, NGOs, etc.) and, on the other, the opportunity of developing an integrated management of both environmental policy instruments and corporate management tools [it

  19. Scaling up Corporate Social Investments in Education: Five Strategies That Work. Global Views. Policy Paper 2012-01

    Science.gov (United States)

    van Fleet, Justin W.

    2012-01-01

    Scaling up good corporate social investment practices in developing countries is crucial to realizing the "Education for All" and "Millennium Development Goals". Yet very few corporate social investments have the right mix of vision, financing, cross-sector engagement and leadership to come to scale. Globally, 67 million…

  20. The Impact of the FOMC's Monetary Policy Actions on the growth of Credit Risk: the Monetary Policy - Liquidity Paradox

    OpenAIRE

    Kwamie Dunbar

    2008-01-01

    Credit risk is influenced by interest rates and market liquidity. This paper examines the direct and indirect impacts of unexpected monetary policy shifts on the growth of corporate credit risk, with the aim of quantifying the size and direction of the response. The results surprisingly indicate that monetary policy and liquidity impulses move counter to each other in their effects on credit risk ("The monetary policy-liquidity paradox"). The analysis indicates that while contractionary monet...