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. 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...

  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. 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...

  6. 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

  7. 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.

  8. 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

  9. 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

  10. 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

  11. 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)

  12. 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

  13. 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

  14. 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.

  15. 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.

  16. 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...

  17. 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.

  18. 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...

  19. 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…

  20. 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.

  1. 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...

  2. 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

  3. 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...

  4. 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...

  5. 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.

  6. 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.

  7. 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.

  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. 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.

  10. International Development Research Centre Corporate Policy Travel

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

    André Lavoie

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

  11. Understanding Internal Capital Markets and Corporate Policies

    NARCIS (Netherlands)

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

    2009-01-01

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

  12. 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

  13. 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...

  14. 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...

  15. 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.

  16. 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

  17. 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 ...

  18. 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.

  19. 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.…

  20. 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.

  1. 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.

  2. 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

  3. 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.

  4. Corporate liquidity and dividend policy under uncertainty

    OpenAIRE

    Koussis, Nicos; Martzoukos, Spiros H.; Trigeorgis, Lenos

    2016-01-01

    We examine optimal liquidity (retained earnings) and dividend choice incorporating debt financing with risk of default and bankruptcy costs as well as growth options under revenue uncertainty. We revisit the conditions for dividend policy irrelevancy and the broader role of retained earnings and dividends. Retained earnings have a net positive impact on firm value in the presence of growth options, high external financing costs and low default risk. High levels of retained earnings enhance de...

  5. 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.

  6. 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....

  7. 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?

  8. 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...

  9. 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.

  10. 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...

  11. 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.

  12. 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...

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

    International Nuclear Information System (INIS)

    1979-12-01

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

  14. 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

  15. 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...

  16. 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

  17. 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…

  18. 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.

  19. 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.

  20. 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.

  1. 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

  2. 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.

  3. 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...

  4. 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.

  5. 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.

  6. 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...

  7. 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 ...

  8. 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 ...

  9. 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…

  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. 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.

  12. 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...

  13. 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...

  14. 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.

  15. 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

  16. 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.

  17. 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)

  18. 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

  19. 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 ...

  20. 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...

  1. 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...

  2. 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.

  3. [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.

  4. 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...

  5. 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.

  6. 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.

  7. 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.…

  8. 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

  9. Same strategy different industry: corporate influence on public policy.

    Science.gov (United States)

    Shelley, Donna; Ogedegbe, Gbenga; Elbel, Brian

    2014-04-01

    In March 2013 a state judge invalidated New York City's proposal to ban sales of sugar-sweetened beverages larger than 16 ounces; the case is under appeal. This setback was attributable in part to opposition from the beverage industry and racial/ethnic minority organizations they support. We provide lessons from similar tobacco industry efforts to block policies that reduced smoking prevalence. We offer recommendations that draw on the tobacco control movement's success in thwarting industry influence and promoting public health policies that hold promise to improve population health.

  10. 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

  11. 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.

  12. 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.

  13. 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.

  14. 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)

  15. 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.

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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

  1. 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

  2. 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…

  3. 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.

  4. 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

  5. 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

  6. 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...

  7. 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…

  8. 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...

  9. 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...

  10. 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

  11. 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.

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

    Science.gov (United States)

    2010-11-17

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

  13. 75 FR 20518 - Special Conditions: Cirrus Design Corporation Model SF50 Airplane; Full Authority Digital Engine...

    Science.gov (United States)

    2010-04-20

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

  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 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…

  16. 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.

  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. Permission and Authorization in Policies for Virtual Communities of Agents

    NARCIS (Netherlands)

    G. Boella (Guido); L.W.N. van der Torre (Leon)

    2005-01-01

    htmlabstractWe study the design of policies for virtual communities of agents based on peer-to-peer systems or the grid infrastructure. In a virtual community agents can play both the role of resource consumers and the role of resource providers. Moreover, the agents remain in control of their

  19. 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.

  20. 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.

  1. 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.

  2. 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.

  3. 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.

  4. 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...

  5. Developing Public Policy in Romania: Focusing Responsability, Authority and Capacity

    Directory of Open Access Journals (Sweden)

    David C. RINGSMUTH

    2002-02-01

    Full Text Available The model of foreign friends visiting fellow democracies to observe and participate in the civic culture, has a long and distinguished tradition. Tocqueville’s visit to and observations of the United States nearly 200 years ago provide a lofty exemplar to which few could pretend to or attempt to duplicate or approach. Nothing in the following observations is meant to make such a pretense1 My journey in Romania has been and will be substantially less noted and notable, but my observations are offered with similar intentions. Rather they are meant in the spirit and offered with the hope that they might, in some small way, begin to make a contribution to the dialogue about the development of democracy and democratic institutions in Romania. In particular, here, I am concerned with Romania’s ability, will and means to develop public policy.

  6. 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...

  7. 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.

  8. 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...

  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. 75 FR 76952 - Grant of Authority for Subzone Status; Lam Research Corporation (Wafer Fabrication Equipment...

    Science.gov (United States)

    2010-12-10

    ... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1724] Grant of Authority for Subzone... United States, to expedite and encourage foreign commerce, and for other purposes,'' and authorizes the... benefit and is in the public interest; Whereas, the City of San Jose, California, grantee of Foreign-Trade...

  11. 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...

  12. 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.

  13. 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.

  14. 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

  15. 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…

  16. 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...

  17. Re-Packaging FPIC: Contesting the Shape of Corporate Responsability,Sate Authority, and Indigenous Governance

    Directory of Open Access Journals (Sweden)

    David Szablowski

    2010-12-01

    Full Text Available In this paper, I propose to examine how rival global governmentalprojects are asserted and contested by decentralized networks thatlink actors operating at different scales. I argue that Tsing’s notionof «travelling packages» provides a useful way of conceptualizingthe means by which elements of these projects are diffused, translated,taken up, and adapted into different localities around theworld. I explore these dynamics in relation to the contestation of agovernance model based on the principle that the free, prior andinformed consent (FPIC of an indigenous people is required toauthorize actions that may affect upon indigenous territory or indigenousrights. Through the assertion of different versions of FPIC,networked actors are contesting the nature and shape of corporatesocial responsibility, the authority of the state, and the significanceof indigenous governance. I propose to explore the implicationsof different packaging strategies on the contestation between rivalgovernance models and on their propensity for uptake in local sites.

  18. 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.

  19. 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.…

  20. Corporate Governance, Essential Lever of the Policy for Stockholders Wealth Maximization and its Contemporary Complements

    Directory of Open Access Journals (Sweden)

    Liliana Feleaga

    2006-10-01

    Full Text Available After the Second World War, in USA and in the capitalist Europe, a new economic growth regime emerges, known under the name of: the “ford regime”. This regime is based on four main institutional issues: the “ford” wage proportion – which organises the sharing of productivity gains; the active economic policies – budget and monetary ones; the “providence” status – given by a social security system based on social classes and generations’ solidarity; financial systems – meant to ensure the financing of the productive capital accumulation through bank credits. Beginning with the 70’s, the international finances raised their powers within a globalization context. The financial globalization is a process of capital markets’ interaction both at a national and international level – a fact that leads to a world unified cash flow market. Corporate governance is often presented as one of the key institutions of the new capitalism. The theoretical and classical hypothesis, which lies at the base of the Anglo-Saxon governance model, is the one saying that a company’s managers and shareholders have opposite interests. The managers are seeking to take advantage of their status and financial powers because of the inside-business information they hold, all by damaging the shareholders. The “agency theory” is meant either to explain and detail the organisational models as ways to solve conflicts or reduce involved costs (all leading to a “positive agency theory” -PAT, or to allow the reduction of these conflicts’ costs (leading to a “normative/prescriptive agency theory”. The new corporate governance models have as objective the reduction of the informational asymmetry, and of guiding the business leaders towards managing the company in the interests of the shareholders by placing all operations in the area of maximising the value per share. Beyond this approach, many countries adopt a governance model where the

  1. 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

  2. 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 ...

  3. 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…

  4. 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.

  5. 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...

  6. 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.

  7. Four Case Studies on Corporate Social Responsibility: Do Conflicts Affect a Company’s Corporate Social Responsibility Policy?

    Directory of Open Access Journals (Sweden)

    Cristina A. Cedillo Torres

    2012-11-01

    Full Text Available This article studies four multinationals (Apple, Canon, Coca-Cola, Walmart in relation to their CSR reporting. It will present a general outlook of the company's profile and its compliance with CSR standards. The article will focus on conflict situations concerning the social and environmental CSR practices of the four companies. Coca-Cola was criticized for over-exploiting and polluting water resources in India. Apple, Canon and Walmart were involved in social CSR issues. Walmart was caught using child labour in Bangladesh and has faced gender discrimination charges. In 2010 the media reported on suicides at Foxconn, one of Apple's biggest suppliers. And although Canon did not mention any employee stress-related problems at its factories, they nevertheless occurred.This article will discuss the different CSR issues that emerged within the mentioned multinationals. It will provide a comparison of the companies' CSR reporting before and after the problematic events occurred. The case studies show whether the multinationals acted before a conflict emerged or adapted their CSR policy when the problem was already widely known. Thus, it analyses whether the companies adopted clear and quantifiable policies after the issues occurred. The conclusion points out that the companies not only reported on CSR but that they also adopted long-term commitments. The findings also suggest that the conflicts may have contributed to the adoption of these multinationals' CSR commitments.

  8. 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

  9. 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...

  10. 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...

  11. 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.

  12. 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.

  13. 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...

  14. 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.

  15. 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.

  16. 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.

  17. 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.

  18. 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.

  19. 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.

  20. European Union's Policy on Corporate Social Responsibility and Opportunities for the Maritime Industry

    DEFF Research Database (Denmark)

    Skovgaard, Jan

    2014-01-01

    The European Commission encourages EU member states to promote corporate social responsibility (CSR) among national industries. Several EU member states have responded by legislation on CSR reporting and CSR action plans and strategies. This paper discusses the profitability of CSR and addresses...

  1. Policy Analyses on the Effectiveness of the National University Corporation Act: What Has Changed since 2004?

    Science.gov (United States)

    Mizuta, Kensuke; Yanagiura, Takeshi

    2008-01-01

    (Purpose) While numerous data and research indicate that the fiscal practice of institutions has been influenced by National University Corporation Act (NUCA), what exactly the effect NUCA has had on institutions is not known beyond anecdotal experiences and stories. The contribution of this paper is to provide hard evidence on such institutional…

  2. 75 FR 44224 - Grant of Authority for Subzone Status; Yankee Candle Corporation (Candles and Gift Sets); Whately...

    Science.gov (United States)

    2010-07-28

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

  3. 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.

  4. 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...

  5. 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

  6. 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

  7. 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.

  8. 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.

  9. How do Managerial Successions Shape Corporate Financial Policies in Family Firms?

    DEFF Research Database (Denmark)

    Amore, Mario Daniele; Minichilli, Alessandro; Corbetta, Guido

    2011-01-01

    Despite recent evidence on the importance of chief executive officer (CEO) successions in family firms, we still know little about the differences in corporate strategies entailed by family and professional managers around transition. We investigate the consequences of managerial successions...... financing: the increase in debt is particularly pronounced for young firms, firms with a high level of investment, and firms in which the controlling family maintains a dominant representation on the board of directors. Examining the importance of financial flexibility, we find that the increase in debt...

  10. 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.

  11. 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…

  12. 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.

  13. 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.

  14. 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…

  15. 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.

  16. 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

  17. Corporate Language: The Blind Spot of Language Policy? Reflections on France's Loi Toubon

    Science.gov (United States)

    Saulière, Jérôme

    2014-01-01

    This article looks at France's Loi Toubon, which mandates the use of French in private companies, to illustrate how macro-level language planning reaches a dead end if it fails to consider local contexts and involve micro-level agents. The motivations, limitations and contradictions of France's language policy in relation to companies are…

  18. 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

  19. 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

  20. Vaccine Wastage Assessment After Introduction of Open Vial Policy in Surat Municipal Corporation Area of India.

    Science.gov (United States)

    Patel, Prakash B; Rana, Jayesh J; Jangid, Sunil G; Bavarva, Neha R; Patel, Manan J; Bansal, Raj Kumar

    2015-12-08

    As per the vaccine management policy of the Government of India all vaccine vials opened for an immunization session were discarded at the end of that session, irrespective of the type of vaccine or the number of doses remaining in the vial prior to 2013. Subsequently, open vial policy (OVP) was introduced in 2013 and should reduce both vaccine wastage as well as governmental healthcare costs for immunization. This study evaluates the vaccine wastage after introduction of the OVP and its comparison with the previous study of vaccine wastage in Surat city before implementation of OVP. It needs to mention that the vaccine policy for this period under comparison was uniform except for the OVP. Information regarding vaccine doses consumed and children vaccinated during immunization sessions of 24 urban health centers (UHCs) of Surat city were retrieved for the period of January 1st, 2014 to March 31st, 2014. The data were analyzed to estimate vaccine wastage rate (WR) and vaccine wastage factor (WF). In order to assess the impact of OVP, vaccine WR of this study was compared with that of previous study conducted in Surat city during January 1st, 2012 to March 31st, 2012. The vaccine WR for oral polio vaccine (OPV) has decreased from 25% to 13.62%, while the WRs for DPT, hepatitis B virus (HBV) and the pentavalent vaccine combinedly have decreased from 17.94% to 8.05%. Thus, by implementation of OVP, an estimated 747 727 doses of OPV and 343 725 doses of diphtheria, pertussis and tetanus toxoid vaccine (DPT), HBV and the pentavalent vaccines combinedly have been saved in Surat city of India in a year. The implementation of the OVP in Surat city has led to a significant lowering in the vaccine wastage, leading to savings due to lower vaccine requirements. © 2016 by Kerman University of Medical Sciences.

  1. 78 FR 21100 - Grant of Authority for Subzone Status; Dow Corning Corporation (Silicon-Based Products); Midland, MI

    Science.gov (United States)

    2013-04-09

    ... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Order No. 1893] Grant of Authority for Subzone... foreign commerce, and for other purposes,'' and authorizes the Foreign-Trade Zones Board to grant to..., and when the activity results in a significant public benefit and is in the public interest; Whereas...

  2. Elements of the corruption crime (element analysis of authority abuse and self-enrich and corporations in Indonesia)

    Science.gov (United States)

    Mandasari Saragih, Yasmirah; Medaline, Onny

    2018-03-01

    In effect the authority abuse very closely relates to the presence of invalidity (disability juridical) of a decision or government action/state officials. Sadjijono, by citing the opinion of M. Hadjon Phlipus suggests that defective judicial decision or government action/state officials generally involves three main elements, namely the element of authority, the element of the procedure and elements of substance, thus flawed judicial action state officials can be classified into three kinds, namely: disability authority, defective procedure and substance defects. The three of them are the essence of the onset authority abuse. Their acts that profitable and or self-enrich or another person or entity covering for the authority abuse or opportunity. These criteria have been expanded because there is a term for position and so on, including bribery, both among non-civil and public servants. Reciprocally with the given gifts and the promise of the new legislation, the criteria have been expanded.

  3. Signaling mechanism of corporate payout policy: A case of Indian firms

    Directory of Open Access Journals (Sweden)

    Sadaf Anwar

    2017-11-01

    Full Text Available Historically, cash dividends are the most important form of payout policy; however, they have been losing popularity relative to share repurchases. This paper examines the signaling effect of the payout decisions namely, cash dividends and share repurchases by BSE 500 index companies. It attempts to uncover the underlying forces behind the firm’s choices of payout policy in the Indian context. Using the standard ‘Event Standard Methodology’, a strong case of positive signaling is reported in case of repurchase announcements vis-a-vis cash dividend announcements. It is observed that cash dividends are not perceived by investors as positive signals as they prefer their earnings to be retained by the companies for growth prospects. In case of share repurchases, the existence of undervaluation, signaling and wealth transfer hypotheses is reported, consistent with the fact the share repurchases are welcomed by the Indian companies. The results would provide insights into the economics of the choice between cash dividends versus share repurchases as payout mechanism adopted by the sample companies. The findings would also be useful to the academia as well as industry in understanding the payout practice and the extent to which the Indian managers use the assumptions, models and decision rules regarding payout.

  4. Corporate Privacy Policy Changes during PRISM and the Rise of Surveillance Capitalism

    Directory of Open Access Journals (Sweden)

    Priya Kumar

    2017-03-01

    Full Text Available Disclosure of the NSA’s PRISM program demonstrated that Internet companies have become prime targets of government surveillance. But what role do companies themselves play in putting users’ privacy at risk? By comparing the changes in the privacy policies of ten companies—the nine in PRISM plus Twitter—I seek to understand how users’ privacy shifted. Specifically, I study how company practices surrounding the life cycle of user information (e.g. collection, use, sharing, and retention shifted between the times when companies joined PRISM and when PRISM news broke. A qualitative analysis of the changes in the privacy policies suggests that company disclosure of tracking for advertising purposes increased. I draw on business scholar Shoshana Zuboff’s conceptualization of “surveillance capitalism” and legal scholar Joel Reidenberg’s “transparent citizen” to explain the implications such changes hold for users’ privacy. These findings underscore why public debates about post-Snowden privacy rights cannot ignore the role that companies play in legitimizing surveillance activities under the auspices of creating market value.

  5. Determinants of corporate dividend payment policies: A case of the banking industry in South Africa

    Directory of Open Access Journals (Sweden)

    Jason Kasozi

    2015-10-01

    Full Text Available Dividends are of strategic importance to organisations because they form the nexus of organisations’ capital structures and have an important bearing on firm value. Consequently, this study sought to investigate factors affecting dividend policy formulations and practices of South African banks by assessing the application of ex ante dividend theory literature on these firms. Our approach followed a mixed-methods design of analysis with a behavioural stand point of eliciting responses from banking experts through a survey. Findings indicate that factors relating to financial performance, investor needs and preferences and regulatory considerations are crucial for dividend decisions among banks. Overall, findings cast doubt on signalling, clientele and catering hypotheses, yet find favourable support for agency and lifecycle theories

  6. Corporate risk tolerance and capital allocation: A practical approach to implementing an exploration risk policy

    International Nuclear Information System (INIS)

    Walls, M.R.

    1995-01-01

    Petroleum exploration companies are confronted regularly with the issue of allocating scarce capital among a set of available exploration projects, which are generally characterized by a high degree of financial risk and uncertainty. Commonly used methods for evaluating alternative investments consider the amount and timing of the monetary flows associated with a project and ignore the firm's ability or willingness to assume the business risk of the project. The preference-theory approach combines the traditional means of project valuation, net present value (NPV) analysis, with a decision-science-based approach to risk management. This integrated model provides a means for exploration firms to measure and to manage the financial risks associated with petroleum exploration, consistent with the firm's desired risk policy

  7. 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...

  8. Land-use policies and corporate investments in agriculture in the Gran Chaco and Chiquitano

    Science.gov (United States)

    le Polain de Waroux, Yann; Garrett, Rachael D.; Heilmayr, Robert; Lambin, Eric F.

    2016-01-01

    Growing demand for agricultural commodities is causing the expansion of agricultural frontiers onto native vegetation worldwide. Agribusiness companies linking these frontiers to distant spaces of consumption through global commodity chains increasingly make zero-deforestation pledges. However, production and land conversion are often carried out by less-visible local and regional actors that are mobile and responsive to new agricultural expansion opportunities and legal constraints on land use. With more stringent deforestation regulations in some countries, we ask whether their movements are determined partly by differences in land-use policies, resulting in “deforestation havens.” We analyze the determinants of investment decisions by agricultural companies in the Gran Chaco and Chiquitano, a region that has become the new deforestation “hot spot” in South America. We test whether companies seek out less-regulated forest areas for new agricultural investments. Based on interviews with 82 companies totaling 2.5 Mha of properties, we show that, in addition to proximity to current investments and the availability of cheap forestland, lower deforestation regulations attract investments by companies that tend to clear more forest, mostly cattle ranching operations, and that lower enforcement attracts all companies. Avoiding deforestation leakage requires harmonizing deforestation regulations across regions and commodities and promoting sustainable intensification in cattle ranching. PMID:27035995

  9. Land-use policies and corporate investments in agriculture in the Gran Chaco and Chiquitano.

    Science.gov (United States)

    le Polain de Waroux, Yann; Garrett, Rachael D; Heilmayr, Robert; Lambin, Eric F

    2016-04-12

    Growing demand for agricultural commodities is causing the expansion of agricultural frontiers onto native vegetation worldwide. Agribusiness companies linking these frontiers to distant spaces of consumption through global commodity chains increasingly make zero-deforestation pledges. However, production and land conversion are often carried out by less-visible local and regional actors that are mobile and responsive to new agricultural expansion opportunities and legal constraints on land use. With more stringent deforestation regulations in some countries, we ask whether their movements are determined partly by differences in land-use policies, resulting in "deforestation havens." We analyze the determinants of investment decisions by agricultural companies in the Gran Chaco and Chiquitano, a region that has become the new deforestation "hot spot" in South America. We test whether companies seek out less-regulated forest areas for new agricultural investments. Based on interviews with 82 companies totaling 2.5 Mha of properties, we show that, in addition to proximity to current investments and the availability of cheap forestland, lower deforestation regulations attract investments by companies that tend to clear more forest, mostly cattle ranching operations, and that lower enforcement attracts all companies. Avoiding deforestation leakage requires harmonizing deforestation regulations across regions and commodities and promoting sustainable intensification in cattle ranching.

  10. 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...

  11. 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.

  12. Corporate environmental policy statements in mainland China: to what extent do they conform to ISO 14000 documentation?

    Science.gov (United States)

    Chung, Shan Shan; Fryxell, Gerald E; Lo, Carlos W H

    2005-04-01

    For decades, industry has been the main source of pollution in China. Determined to make changes, the mainland Chinese authorities have decided to promote mechanisms that incorporate environmental concerns into the internal management of enterprises. This is manifested in the rapid adoption of the ISO14000 standards, including a significant increase in ISO14001 registrations in China. Thus, this study examined the environmental policy statements of 106 certified facilities in mainland China against a strict interpretation of the mandatory requirements of the ISO 14001:1996 standard and the nonmandatory ISO14004 requirements in order to shed some light on the implementation of environmental management systems in an emerging economic giant. It was decided to analyze the environmental policy statement because such a statement is a core element in the ISO system of environmental management of each facility and there are relatively clear and specific requirements on what an environmental policy statement shall include. An analysis of the contents of the environmental policy statements shows that conformance to the relevant requirements of both the mandatory ISO14001 standard and the nonmandatory ISO14004 standard is far from impressive and that the facilities in our sample seldom went beyond the minimum requirements. By using ISO14001 and ISO14004 conformance scores as the dependent variables, we found that conformity to ISO14001 and overall conformance to ISO14000 series can be explained to some extent by the degree of top management commitment, the experience with informal environmental management systems, and the form of ownership of the facilities.

  13. 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...

  14. 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.

  15. 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...

  16. 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.

  17. 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…

  18. 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 ...

  19. 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....

  20. USING THE CONCEPT OF CORPORATE SOCIAL RESPONSIBILITY IN COMPANIES WITH THE STATE TREASURY BASING ON PORT OF GDYNIA AUTHORITY SA

    Directory of Open Access Journals (Sweden)

    Agata Kaszuba

    2014-06-01

    Full Text Available The purpose of the article is to show the importance of CSR in companies with the State Treasury. It can be assumed that these companies should as the first obligatory re-porting of CSR activities, and therefore constitute a specific group of companies. Also as an example, selected in this article - Port of Gdynia Authority SA (PGA SA - due to its activity at the interface of social and economic interests with a strong focus on environ-mental protection, should be highly predisposed to the use CSR. The article identifies ar-eas in which the PGA SA implements CSR and what the barriers and needs associated with it are.

  1. 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.

  2. How to deal with legal uncertainty: Managing and Audit Authorities in Cohesion Policy

    NARCIS (Netherlands)

    Meuleman, Lysette; Brenninkmeijer, A.F.M.

    2017-01-01

    Cohesion policy (ERDF, ESF and CF) is implemented in a system of shared management. Signals received from some EU countries indicate that legal uncertainty is created for beneficiaries of cohesion policy funds due to differences in interpretation of, mostly national, regulation. This is a problem

  3. 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.

  4. 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...

  5. FY2012 National Defense Authorization Act: Selected Military Personnel Policy Issues

    Science.gov (United States)

    2012-01-05

    19 Military Regulations Regarding Marriage ...21 Use of Military Installations as Sites for Marriage Ceremonies and Participation of Chaplains and Other Military and Civilian Personnel in...111-321 called for the repeal of Title 10 U.S.C., Section 654, which served as the basis for the 1993 policy banning open homosexuality in the

  6. Secondhand Smoke Exposure and Smoke-Free Policy Support Among Public Housing Authority Residents in Rural and Tribal Settings.

    Science.gov (United States)

    Schmidt, Lisa M; Reidmohr, Alison A; Helgerson, Steven D; Harwell, Todd S

    2016-12-01

    Previous research has shown that multi-unit housing (MUH) residents are at risk of secondhand smoke (SHS) exposure, which can transfer between units. The purpose of this study was to determine SHS exposure and examine attitudes towards smoking policies among public housing authority (PHA) residents in rural and tribal settings. A self-administered questionnaire was completed by 895 adult tenants (41 % response rate) living in PHA multiunit buildings in Montana in 2013. Our primary outcome was tenant support of smoke-free policies; our secondary outcome was exacerbation of child asthma symptoms due to SHS exposure. In 2014, we used multiple logistic regression models to test associations between independent variables and outcomes of interest. The majority (80.6 %) of respondents supported having a smoke-free policy in their building, with support being significantly higher among nonsmokers [adjusted odds ratio (aOR) 4.2, 95 % confidence interval (CI) 1.5-11.6] and among residents living with children (aOR 2.9, 95 % CI 1.3-6.2). Tribal residents were as likely to support smoke-free policies as non-tribal residents (aOR 1.4; 95 % CI 0.5-4.0). Over half (56.5 %) of respondents reported SHS exposure in their home; residents in a building with no smoke-free policy in place were significantly more likely to report exposure (aOR 3.5, 95 % CI 2.2-5.5). SHS exposure was not significantly associated with asthma symptoms. There is a significant reduction in exposure to SHS in facilities with smoke-free policies and there is strong support for such policies by both tribal and non-tribal MUH residents. Opportunities exist for smoke-free policy initiatives in rural and tribal settings.

  7. 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.…

  8. OCCUPATIONAL HEALTH AND SAFETY INTEGRATION IN CORPORATE SOCIAL RESPONSIBILITY POLICIES WITHIN B.R.D. - G.S.G. ROMANIA

    Directory of Open Access Journals (Sweden)

    CODRUŢA DURA

    2014-10-01

    Full Text Available Corporate Social Responsibility can be an opportunity for integration and approach of issues related to Occupational Health and Safety, seen from a broader perspective than that of mere correlation with legislation. The present paper aims at analysing the way the growing interest, in terms of Corporate Social Responsibility, can contribute to improving the implementation of appropriate systems to prevent accidents at work within Romanian organisations. The case study that illustrates the good practices of BRD-Groupe Société Générale revealed the role of the instruments analysed as catalysts for improving the activity of occupational safety and health.

  9. Corporate Blogging For Dummies

    CERN Document Server

    Karr, Douglas

    2010-01-01

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

  10. 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...

  11. Health, Climate Change and Energy Vulnerability: A Retrospective Assessment of Strategic Health Authority Policy and Practice in England

    Directory of Open Access Journals (Sweden)

    J. Richardson B.Sc., Ph.D., RN., DipDN., CPsychol., PGCE.

    2008-01-01

    Full Text Available Background A number of policy documents suggest that health services should be taking climate change and sustainability seriously and recommendations have been made to mitigate and adapt to the challenges health care providers will face. Actions include, for example, moving towards locally sourced food supplies, reducing waste, energy consumption and travel, and including sustainability in policies and strategies. A Strategic Health Authority (SHA is part of the National Health Service (NHS in England. They are responsible for developing strategies for the local health services and ensuring high-quality performance. They manage the NHS locally and are a key link between the U.K. Department of Health and the NHS. They also ensure that national priorities are integrated into local plans. Thus they are in a key position to influence policies and practices to mitigate and adapt to the impact of climate change and promote sustainability. Aim The aim of this study was to review publicly available documents produced by Strategic Health Authorities (SHA to assess the extent to which current activity and planning locally takes into consideration climate change and energy vulnerability. Methods A retrospective thematic content analysis of publicly available materials was undertaken by two researchers over a six month period in 2008. These materials were obtained from the websites of the 10 SHAs in England. Materials included annual reports, plans, policies and strategy documents. Results Of the 10 SHAs searched, 4 were found to have an absence of content related to climate change and sustainability. Of the remaining 6 SHAs that did include content related to climate change and energy vulnerability on their websites consistent themes were seen to emerge. These included commitment to a regional sustainability framework in collaboration with other agencies in the pursuit and promotion of sustainable development. Results indicate that many SHAs in England

  12. National Systematic Legal Review of State Policies on Emergency Medical Services Licensure Levels' Authority to Administer Opioid Antagonists.

    Science.gov (United States)

    Kinsman, Jeremiah M; Robinson, Kathy

    2018-02-27

    Previous research conducted in November 2013 found there were a limited number of states and territories in the United States (US) that authorize emergency medical technicians (EMTs) and emergency medical responders (EMRs) to administer opioid antagonists. Given the continued increase in the number of opioid-related overdoses and deaths, many states have changed their policies to authorize EMTs and EMRs to administer opioid antagonists. The goal of this study is to provide an updated description of policy on EMS licensure levels' authority to administer opioid antagonists for all 50 US states, the District of Columbia (DC), and the Commonwealth of Puerto Rico (PR). State law and scopes of practice were systematically reviewed using a multi-tiered approach to determine each state's legally-defined EMS licensure levels and their authority to administer an opioid antagonist. State law, state EMS websites, and state EMS scope of practice documents were identified and searched using Google Advanced Search with Boolean Search Strings. Initial results of the review were sent to each state office of EMS for review and comment. As of September 1, 2017, 49 states and DC authorize EMTs to administer an opioid antagonist. Among the 40 US jurisdictions (39 states and DC) that define the EMR or a comparable first responder licensure level in state law, 37 states and DC authorize their EMRs to administer an opioid antagonist. Paramedics are authorized to administer opioid antagonists in all 50 states, DC, and PR. All 49 of the US jurisdictions (48 states and DC) that define the advanced emergency medical technician (AEMT) or a comparable intermediate EMS licensure level in state law authorize their AEMTs to administer an opioid antagonist. 49 out of 52 US jurisdictions (50 states, DC, and PR) authorize all existing levels of EMS licensure levels to administer an opioid antagonist. Expanding access to this medication can save lives, especially in communities that have limited

  13. Exchange of information between nuclear safety authorities: Policy of the French regulator

    International Nuclear Information System (INIS)

    Asty, Michel

    2000-01-01

    Full text: The decree setting up the Nuclear Safety Authority in 1973 entrusted it with international assignments whose objectives are still valid: - develop exchanges of information with foreign counterparts on regulatory systems and practices, on problems encountered in the nuclear safety field and on provisions made, with a view to enhancing its approach, and - becoming better acquainted with the actual operating practice of these Safety Authorities from which lessons could be learned for its own working procedures; - improving its position in the technical discussions with the French operators, since its arguments would be strengthened by practical knowledge of conditions abroad; - make known and explain the French approach and practices in the nuclear safety field and provide information on measures taken to deal with the problems encountered. This approach has several objectives: - promote the circulation of information on French positions on certain issues, such as very low level waste, for instance; - assist some countries wishing to create or modify their Nuclear Safety Authority, such as countries of the former USSR, the Central and Eastern European countries, and emerging countries on other continents; - help, when requested, foreign Safety Authorities required to issue permits for nuclear equipment of French origin; - provide the countries concerned with all relevant information on French nuclear installations located near their frontiers. Examples are given on the way the French Nuclear Safety Authority implements these objectives. (author)

  14. 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)

  15. 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 ...

  16. Navigating the Contested Terrain of Teacher Education Policy and Practice: Authors Respond to SCALE

    Science.gov (United States)

    Henning, Nick; Dover, Alison G.; Dotson, Erica; Agarwal-Rangath, Ruchi; Clayton, Christine D.; Donovan, Martha K.; Cannon, Susan O.; Cross, Stephanie Behm; Dunn, Alyssa Hadley

    2018-01-01

    Stanford Center for Assessment, Learning, and Equity (SCALE) provided a commentary on the manuscripts in the first part of this special issue, which highlighted the benefits of edTPA and the necessity for such assessment programs to improve teacher education and strengthen teaching practices. In turn, the authors responded to the SCALE commentary.…

  17. USING SPLINE FUNCTIONS FOR THE SUBSTANTIATION OF TAX POLICIES BY LOCAL AUTHORITIES

    Directory of Open Access Journals (Sweden)

    Otgon Cristian

    2011-07-01

    Full Text Available The paper aims to approach innovative financial instruments for the management of public resources. In the category of these innovative tools have been included polynomial spline functions used for budgetary sizing in the substantiating of fiscal and budgetary policies. In order to use polynomial spline functions there have been made a number of steps consisted in the establishment of nodes, the calculation of specific coefficients corresponding to the spline functions, development and determination of errors of approximation. Also in this paper was done extrapolation of series of property tax data using polynomial spline functions of order I. For spline impelementation were taken two series of data, one reffering to property tax as a resultative variable and the second one reffering to building tax, resulting a correlation indicator R=0,95. Moreover the calculation of spline functions are easy to solve and due to small errors of approximation have a great power of predictibility, much better than using ordinary least squares method. In order to realise the research there have been used as methods of research several steps, namely observation, series of data construction and processing the data with spline functions. The data construction is a daily series gathered from the budget account, reffering to building tax and property tax. The added value of this paper is given by the possibility of avoiding deficits by using spline functions as innovative instruments in the publlic finance, the original contribution is made by the average of splines resulted from the series of data. The research results lead to conclusion that the polynomial spline functions are recommended to form the elaboration of fiscal and budgetary policies, due to relatively small errors obtained in the extrapolation of economic processes and phenomena. Future research directions are taking in consideration to study the polynomial spline functions of second-order, third

  18. 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

  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. 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

  1. 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)

  2. 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.

  3. 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…

  4. Responsibility without legal authority? Tackling alcohol-related health harms through licensing and planning policy in local government.

    Science.gov (United States)

    Martineau, F P; Graff, H; Mitchell, C; Lock, K

    2014-09-01

    The power to influence many social determinants of health lies within local government sectors that are outside public health's traditional remit. We analyse the challenges of achieving health gains through local government alcohol control policies, where legal and professional practice frameworks appear to conflict with public health action. Current legislation governing local alcohol control in England and Wales is reviewed and analysed for barriers and opportunities to implement effective population-level health interventions. Case studies of local government alcohol control practices are described. Addressing alcohol-related health harms is constrained by the absence of a specific legal health licensing objective and differences between public health and legal assessments of the relevance of health evidence to a specific place. Local governments can, however, implement health-relevant policies by developing local evidence for alcohol-related health harms; addressing cumulative impact in licensing policy statements and through other non-legislative approaches such as health and non-health sector partnerships. Innovative local initiatives-for example, minimum unit pricing licensing conditions-can serve as test cases for wider national implementation. By combining the powers available to the many local government sectors involved in alcohol control, alcohol-related health and social harms can be tackled through existing local mechanisms. © The Author 2013. Published by Oxford University Press on behalf of Faculty of Public Health.

  5. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

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

  6. Designing "Real-World" trials to meet the needs of health policy makers at marketing authorization.

    Science.gov (United States)

    Calvert, Melanie; Wood, John; Freemantle, Nick

    2011-07-01

    There is increasing interest in conducting "Real-World" trials that go beyond traditional assessment of efficacy and safety to examine market access and value for money questions before marketing authorization of a new pharmaceutical product or health technology. This commentary uses practical examples to demonstrate how high-quality evidence of the cost-effectiveness of an intervention may be gained earlier in the development process. Issues surrounding the design and analysis of "Real-World" trials to demonstrate relative cost-effectiveness early in the life of new technologies are discussed. The modification of traditional phase III trial designs, de novo trial designs, the combination of trial-based and epidemiological data, and the use of simulation model-based approaches to address reimbursement questions are described. Modest changes to a phase III trial protocol and case report form may be undertaken at the design stage to provide valid estimates of health care use and the benefits accrued; however, phase III designs often preclude "real-life" practice. Relatively small de novo trials may be used to address adherence to therapy or patient preference, although simply designed studies with active comparators enrolling large numbers of patients may provide evidence on long-term safety and rare adverse events. Practical examples demonstrate that it is possible to provide high-quality evidence of the cost-effectiveness of an intervention earlier in the development process. Payers and decision makers should preferentially adopt treatments with such evidence than treatments for which evidence is lacking or of lower quality. Copyright © 2011 Elsevier Inc. All rights reserved.

  7. 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...

  8. The path to corporate responsibility.

    Science.gov (United States)

    Zadek, Simon

    2004-12-01

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

  9. 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...

  10. 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

  11. 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.

  12. 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 ...

  13. 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 ...

  14. 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 ...

  15. 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 ...

  16. 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 ...

  17. 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 ...

  18. Author Details

    African Journals Online (AJOL)

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

  19. Author Details

    African Journals Online (AJOL)

    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 ...

  20. 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 ...

  1. 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.

  2. 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 ...

  3. Author Details

    African Journals Online (AJOL)

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

  4. 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 ...

  5. 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 ...

  6. 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 ...

  7. 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 ...

  8. 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.

  9. Better parks through law and policy: a legal analysis of authorities governing public parks and open spaces.

    Science.gov (United States)

    Henderson, Ana; Fry, Christine R

    2011-01-01

    Improving parks in low income and minority neighborhoods may be a key way to increase physical activity and decrease overweight and obesity prevalence among children at the greatest risk. To advocate effectively for improved recreation infrastructure, public health advocates must understand the legal and policy landscape in which public recreation decisions are made. In this descriptive legal analysis, we reviewed federal, state, and local laws to determine the authority of each level of government over parks. We then examined current practices and state laws regarding park administration in urban California and rural Texas. We identified several themes through the analysis: (1) multiple levels of governments are often involved in parks offerings in a municipality, (2) state laws governing parks vary, (3) local authority may vary substantially within a state, and (4) state law may offer greater authority than local jurisdictions use. Public health advocates who want to improve parks need to (1) think strategically about which levels of government to engage; (2) identify parks law and funding from all levels of government, including those not typically associated with local parks; and (3) partner with advocates with similar interests, including those from active living and school communities.

  10. 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

  11. 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...

  12. The Response of Corporate Dividend Policy to The Abolition of Tax Credit in the United Kingdom (U.K.

    Directory of Open Access Journals (Sweden)

    Hardo Basuki

    2007-06-01

    This study also investigates whether individual U.K. companies respond to the 1997 abolition of tax-credit. The test results show that the majority of companies in the sample do not change their dividend policies after the abolition of tax credit. It is possible that companies are reluctant to cut their dividend payment since the existing dividend payout could be sustained in the long-run. They also avoid sending negative signals to the market. Thus, companies typically chose to keep a dividend level relatively stable following the tax change in 1997. Only the minority of the U.K. companies experience a decline in their dividend payment. This evidence supports the hypothesis that the abolition of tax credit on dividends results in a decrease in aggregate dividend payment in order to satisfy a tax clientele.

  13. 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...

  14. 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.

  15. 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.

  16. 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...

  17. 'Manage and mitigate punitive regulatory measures, enhance the corporate image, influence public policy': industry efforts to shape understanding of tobacco-attributable deforestation.

    Science.gov (United States)

    Lee, Kelley; Carrillo Botero, Natalia; Novotny, Thomas

    2016-09-20

    Deforestation due to tobacco farming began to raise concerns in the mid 1970s. Over the next 40 years, tobacco growing increased significantly and shifted markedly to low- and middle-income countries. The percentage of deforestation caused by tobacco farming reached 4 % globally by the early 2000s, although substantially higher in countries such as China (18 %), Zimbabwe (20 %), Malawi (26 %) and Bangladesh (>30 %). Transnational tobacco companies (TTCs) have argued that tobacco-attributable deforestation is not a serious problem, and that the industry has addressed the issue through corporate social responsibility (CSR) initiatives. After reviewing the existing scholarly literature on tobacco and deforestation, we analysed industry sources of public information to understand how the industry framed deforestation, its key causes, and policy responses. To analyse industry strategies between the 1970s and early 2000s to shape understanding of deforestation caused by tobacco farming and curing, the Truth Tobacco Documents Library was systematically searched. The above sources were compiled and triangulated, thematically and chronologically, to derive a narrative of how the industry has framed the problem of, and solutions to, tobacco-attributable deforestation. The industry sought to undermine responses to tobacco-attributable deforestation by emphasising the economic benefits of production in LMICs, blaming alternative causes, and claiming successful forestation efforts. To support these tactics, the industry lobbied at the national and international levels, commissioned research, and colluded through front groups. There was a lack of effective action to address tobacco-attributable deforestation, and indeed an escalation of the problem, during this period. The findings suggest the need for independent data on the varied environmental impacts of the tobacco industry, awareness of how the industry seeks to work with environmental researchers and groups to

  18. Corporate Awakening

    DEFF Research Database (Denmark)

    LaFrance, Julie; Lehmann, Martin

    2005-01-01

    Predominantly since the 1992 Rio Summit, corporations have been increasingly pursuing partnerships with public institutions including governments, international organisations and NGOs that aim to contribute to sustainable development activities. Partnerships have become more common as corporation...... public-private partnerships. These theoretical perspectives are used to gain a deeper understanding of the corporate drivers that motivated TOTAL S.A. to approach UNESCO for cooperation on community development programs in Myanmar....

  19. Creditors and Converts: The Impact of Royal Policy and Corporate Debt on the Collective Identity of Majorcan Conversos after 1391

    Directory of Open Access Journals (Sweden)

    Oeltjen, Natalie

    2013-06-01

    Full Text Available Royal correspondence of the Kingdom of Majorca reveals that “external” economic factors and royal policies forced the first generations of 1391 conversos to remain a distinct social group. Not long after the anti-Jewish violence and mass conversions of 1391, the conversos of Majorca granted a percentage of their assets to King Joan I. At the same time, the conversos and surviving Jews had to repay the creditors of the former aljama, which had been dissolved following the attack against the Jewish quarter. These two collective financial obligations required the conversos to organize themselves as a group, following the precedent of the aljama, with elected leaders who organized an internal tax collection in order to pay these debts, and who lobbied on behalf of the conversos before the king and before their creditors. This administrative structure set the foundation for the converso confraternity of Sant Miquel, founded in 1404.Un examen detallado de la correspondencia real relativa a Mallorca muestra que factores económicos «externos» y directivas políticas reales obligaron a la primera generación de conversos de 1391 a permanecer como grupo social distintivo. Poco después de producirse la violencia anti-judía y las conversiones masivas de 1391, los conversos de Mallorca tuvieron que otorgar un porcentaje de sus propiedades al rey Juan I. Al mismo tiempo, conversos y judíos supervivientes debían seguir pagando los «censalers» de la aljama de judíos que había sido disuelta tras el ataque en 1391 contra la judería. Estas dos obligaciones financieras colectivas obligaron a los conversos a organizarse, siguiendo el precedente de la aljama, como grupo con líderes elegidos que administraron la colección fiscal interna a fin de pagar esas deudas, e interviniendo a favor de los conversos ante el rey y sus acreedores. Esta estructura administrativa puso los fundamentos de la cofradía conversa de Sant Miquel, establecida en 1404.

  20. 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...

  1. Author Details

    African Journals Online (AJOL)

    Love, Alison. Vol 29, No 2 (2002) - Articles Policy-makers, the Press and Politics: Reporting a Public Policy Document Details. ISSN: 0379-0622. 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 ...

  2. Author Details

    African Journals Online (AJOL)

    van Zyl, G. Vol 38, No 1 (2008): - Articles Economic Growth, Redistribution Policy and Fiscal Policy in South Africa: An SVAR Analysis Abstract. ISSN: 1995-641X. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms and ...

  3. 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)

  4. Corporate Entrepreneurship

    DEFF Research Database (Denmark)

    Lassen, Astrid Heidemann

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

  5. Corporate Foundations

    DEFF Research Database (Denmark)

    Herlin, Heidi; Thusgaard Pedersen, Janni

    2013-01-01

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

  6. Corporate 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...

  7. Corporate Responsibility

    OpenAIRE

    World Bank

    2004-01-01

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

  8. 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.

  9. 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

  10. Corporate Governance

    Directory of Open Access Journals (Sweden)

    Dragoș-Mihail Daghie

    2011-05-01

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

  11. 41 CFR 301-71.108 - What internal policies and procedures must we establish for travel authorization?

    Science.gov (United States)

    2010-07-01

    ... and procedures must we establish for travel authorization? 301-71.108 Section 301-71.108 Public Contracts and Property Management Federal Travel Regulation System TEMPORARY DUTY (TDY) TRAVEL ALLOWANCES AGENCY RESPONSIBILITIES 71-AGENCY TRAVEL ACCOUNTABILITY REQUIREMENTS Travel Authorization § 301-71.108...

  12. 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...

  13. 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...

  14. 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.

  15. Corporal punishment.

    Science.gov (United States)

    Zolotor, Adam J

    2014-10-01

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

  16. The Latest in Vaccine Policies: Selected Issues in School Vaccinations, Healthcare Worker Vaccinations, and Pharmacist Vaccination Authority Laws.

    Science.gov (United States)

    Barraza, Leila; Schmit, Cason; Hoss, Aila

    2017-03-01

    This paper discusses recent changes to state legal frameworks for mandatory vaccination in the context of school and healthcare worker vaccination. It then discusses state laws that allow pharmacists the authority to vaccinate.

  17. 14 CFR 385.21 - Authority of the Chief, Accounting Division, Office of Budget and Policy, Federal Transit...

    Science.gov (United States)

    2010-01-01

    ... OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ORGANIZATION STAFF ASSIGNMENTS AND REVIEW OF ACTION UNDER ASSIGNMENTS Assignment of Functions to Staff Members § 385.21 Authority...

  18. SERC corporate plan 1993

    International Nuclear Information System (INIS)

    1993-03-01

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

  19. Corporate entrepreneurship

    DEFF Research Database (Denmark)

    Christensen, Karina

    2005-01-01

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

  20. Corporate Venturing

    DEFF Research Database (Denmark)

    Vintergaard, Christian

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

  1. Corporate Awakening

    DEFF Research Database (Denmark)

    LaFrance, Julie; Lehmann, Martin

    2004-01-01

    Predominantly since the 1992 Rio Summit, corporations have been increasingly pursuing partnerships with public institutions including governments, international organisations and NGOs that aim to contribute to sustainable development activities. Both the business community and public organisation...... for cooperation on community development programs in Myanmar....

  2. 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...

  3. 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...

  4. Author Details

    African Journals Online (AJOL)

    Nwoye, CD. Vol 7, No 2 (2013) - Articles Nigerian nation-building and public policy implementation: from the perspective of Habermas' discourse ethics. Abstract PDF. ISSN: 2006-6910. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's ...

  5. Author Details

    African Journals Online (AJOL)

    Matzopoulos, R. Vol 5, No 2 (2012) - Articles Conflict of interest: A tenacious ethical dilemma in public health policy, not only in clinical practice/research. Abstract PDF. ISSN: 1999-7639. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's ...

  6. Author Details

    African Journals Online (AJOL)

    Mangu, AMB. Vol 38, No 1&2 (2013) - Articles US Foreign Policy under President Barack Obama and the Promotion of Multilateralism and the Rule of Law Abstract PDF. ISSN: 0850-3907. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's ...

  7. Author Details

    African Journals Online (AJOL)

    Bach, HS. Vol 20 (2003) - Articles Environmental Education Policy Processes in the Southern African Region Abstract PDF. ISSN: 2411-5959. 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)

    Mogomotsi, Goemeone E.J.. Vol 60 (2017) - Articles Live by the gun, die by the gun: Botswana's 'shoot-to-kill' policy as an anti-poaching strategy. Abstract PDF. ISSN: 1991-3877. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners ...

  9. Author Details

    African Journals Online (AJOL)

    Chenwi, Lilian. Vol 11, No 2 (2007) - Articles Taking those with special housing needs from the doldrums of neglect: A call for a comprehensive and coherent policy on special needs housing. Abstract PDF. ISSN: 2077-4907. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors ...

  10. Author Details

    African Journals Online (AJOL)

    Neema, Clementia Murembe. Vol 4, No 2 (2016) - Articles Microcredit in Uganda: Fundamental Reform or Just another Neoliberal Policy? Abstract PDF. ISSN: 1821-8148. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms ...

  11. Author Details

    African Journals Online (AJOL)

    Miller, Paige. Vol 4, No 2 (2016) - Articles Microcredit in Uganda: Fundamental Reform or Just another Neoliberal Policy? Abstract PDF. ISSN: 1821-8148. 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 ...

  12. Author Details

    African Journals Online (AJOL)

    Zhattau, VS. Vol 2, No 2 (2013) - Articles Fiscal Policy as an Engine of Economic Growth in Nigeria Abstract PDF. ISSN: 2227-5452. 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 ...

  13. Author Details

    African Journals Online (AJOL)

    Ndubuisi, J. Vol 11, No 4 (2014) - Articles Stock Market Reactions to Fiscal Policy Shocks: Empirical Evidence From Nigeria Abstract. ISSN: 1813-2227. 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 ...

  14. Author Details

    African Journals Online (AJOL)

    Kayandabila, Y. Vol 1, No 2 (2013) - Articles Fiscal Policy and Debt Dynamic: Evidence from Tanzania Abstract PDF. ISSN: 1821-8148. 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 ...

  15. Author Details

    African Journals Online (AJOL)

    Brux, Jacqueline Murray. Vol 4, No 2 (2016) - Articles Microcredit in Uganda: Fundamental Reform or Just another Neoliberal Policy? Abstract PDF. ISSN: 1821-8148. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms and ...

  16. Author Details

    African Journals Online (AJOL)

    Idemudia, RUP. Vol 3, No 1 (2007) - Articles Combating the Menace of Transnational Human Trafficking in Nigeria: A Challenge to Public Policy. Abstract. ISSN: 0795-0632. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for Librarians · for Authors · FAQ's · More about AJOL · AJOL's Partners · Terms ...

  17. 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.

  18. 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.

  19. 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.

  20. 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

  1. 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.

  2. 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...

  3. 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...

  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. 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); ...

  6. 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 ...

  7. 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)

  8. 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.

  9. 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...

  10. Corporate Language and Corporate Talk

    DEFF Research Database (Denmark)

    Zølner, Mette

    2013-01-01

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

  11. Corporate contestability and corporate expropriation

    Directory of Open Access Journals (Sweden)

    Abdul Hadi Zulkafli

    2016-12-01

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

  12. Pharmaceuticalisation and ethical review in South Asia: issues of scope and authority for practitioners and policy makers.

    Science.gov (United States)

    Simpson, Bob; Khatri, Rekha; Ravindran, Deapica; Udalagama, Tharindi

    2015-04-01

    Ethical review by expert committee continues to be the first line of defence when it comes to protecting human subjects recruited into clinical trials. Drawing on a large scale study of biomedical experimentation across South Asia, and specifically on interviews with 24 ethical review committee [ERC] members across India, Sri Lanka and Nepal, this article identifies some of the tensions that emerge for ERC members as the capacity to conduct credible ethical review of clinical trials is developed across the region. The article draws attention to fundamental issues of scope and authority in the operation of ethical review. On the one hand, ERC members experience a powerful pull towards harmonisation and a strong alignment with international standards deemed necessary for the global pharmaceutical assemblage to consolidate and extend. On the other hand, they must deal with what is in effect the double jeopardy of ethical review in developing world contexts. ERC members must undertake review but are frequently made aware of their responsibility to protect interests that go beyond the 'human subject' and into the realms of development and national interest [for example, in relation to literacy and informed consent]. These dilemmas are indicative of broader questions about where ethical review sits in institutional terms and how it might develop to best ensure improved human subject protection given growth of industry-led research. Crown Copyright © 2014. Published by Elsevier Ltd. All rights reserved.

  13. Going Corporate

    CERN Document Server

    Kadre, Shailendra

    2011-01-01

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

  14. Corporate Foresight

    DEFF Research Database (Denmark)

    Rohrbeck, René; Gemünden, Hans Georg

    2011-01-01

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

  15. Corporate responsibility

    DEFF Research Database (Denmark)

    Jensen, Karsten Klint

    2007-01-01

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

  16. Corporate Entrepreneurship

    DEFF Research Database (Denmark)

    Lassen, Astrid Heidemann; Sørensen, Suna

    2006-01-01

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

  17. Corporate Fictions

    DEFF Research Database (Denmark)

    Staunæs, Dorthe; Søndergaard, D. M.

    2006-01-01

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

  18. 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...

  19. 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.

  20. 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.

  1. 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...

  2. 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...

  3. 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...

  4. 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

  5. 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.

  6. 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.

  7. 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.

  8. 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.

  9. 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.

  10. Evolution of Corporate Essence

    DEFF Research Database (Denmark)

    Fomcenco, Alex

    2016-01-01

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

  11. 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...

  12. 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...

  13. 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/

  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 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....

  16. 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.

  17. 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

  18. Controlling corporate influence in health policy making? An assessment of the implementation of article 5.3 of the World Health Organization framework convention on tobacco control.

    Science.gov (United States)

    Fooks, Gary Jonas; Smith, Julia; Lee, Kelley; Holden, Chris

    2017-03-08

    The World Health Organization (WHO) Framework Convention on Tobacco Control (FCTC) stands to significantly reduce tobacco-related mortality by accelerating the introduction of evidence-based tobacco control measures. However, the extent to which States Parties have implemented the Convention varies considerably. Article 5.3 of the FCTC, is intended to insulate policy-making from the tobacco industry's political influence, and aims to address barriers to strong implementation of the Convention associated with tobacco industry political activity. This paper quantitatively assesses implementation of Article 5.3's Guidelines for Implementation, evaluates the strength of Parties' efforts to implement specific recommendations, and explores how different approaches to implementation expose the policy process to continuing industry influence. We cross-referenced a broad range of documentary data (including FCTC Party reports and World Bank data on the governance of conflicts of interest in public administration) against Article 5.3 implementation guidelines (n = 24) for 155 Parties, and performed an in-depth thematic analysis to examine the strength of implementation for specific recommendations. Across all Parties, 16% of guideline recommendations reviewed have been implemented. Eighty-three percent of Parties that have taken some action under Article 5.3 have introduced less than a third of the guidelines. Most compliance with the guidelines is achieved through pre-existing policy instruments introduced independently of the FCTC, which rarely cover all relevant policy actors and fall short of the guideline recommendations. Measures introduced in response to the FCTC are typically restricted to health ministries and not explicit about third parties acting on behalf of the industry. Parties systematically overlook recommendations that facilitate industry monitoring. Highly selective and incomplete implementation of specific guideline recommendations facilitates

  19. Implementation of new policy and principles of harmonisation of nuclear emergency preparedness in conditions of emergency Response Centre of the Nuclear Regulatory Authority of the Slovak Republic

    International Nuclear Information System (INIS)

    Janko, K.; Zatlkajova, H.; Sladek, V.

    2003-01-01

    With respect to Chernobyl accident the changes in understanding of nuclear emergency preparedness have initiated a developing process resulting in an effective enhancement of conditions ensuring adequate response to nuclear or radiological accidents of emergency situations in many countries. The Slovak Nuclear Regulatory Authority (UJD) in frame of co-operations with IAEA, EC, OECD/NEA and other international organisations has actively participated in this challenging work targeting implementation of international experience and best practices in the country. The new international policy (principles declared e.g. in 'Memorandum of Understanding', IAEA, Vienna, 1997) based on experiences propagating importance of regional co-operation, harmonised approach and clear strategy for protective measures implementation in case of a nuclear or radiological accident has influenced the development also in Slovakia. The implementation process in the country was supported by changes in legal conditions regulating peaceful use of nuclear energy [1,2] including basic rules for emergency preparedness published in the second half of 1990 years. The principles of emergency preparedness in Slovakia fully support regional harmonisation and co-operation. Effective implementation of international practice and sharing of experience substantially contributed to the level of emergency response in the country and to the harmonisation of emergency response preparedness creating also conditions for an efficient regional integration. (authors)

  20. Author Details

    African Journals Online (AJOL)

    Egbe, AA. Vol 13, No 1 (2010) - Articles Corporate culture: It's impact on corporate life and business practices in Nigeria Abstract · Vol 11, No 2 (2009) - Articles Employee performance appraisal and productivity levels in selected Nigerian universities. Abstract. ISSN: 1119-443X. AJOL African Journals Online. HOW TO USE ...

  1. 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)

  2. 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...

  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. The Solar Development Corporation

    Energy Technology Data Exchange (ETDEWEB)

    Singer, C.E.

    1997-12-01

    This paper describes a proposed stand alone company, the Solar Development Corporation (SDC), to be a business development and financing entity for photovoltaic operations with the potential to be commercially sustainable. SDC will have a fully integrated policy advocacy link to the World Bank. SDC will define target countries where the potential exists for significant early market expansion. In those countries it will provide: market and business development services that will accelerate the growth of private firms and deepen the penetration of Solar Home Systems (SHS) and other rural PV applications in the market; and access to pre-commercial and parallel financing for private firms to (1) expand their capability in PV distribution businesses, and (2) strengthen their ability to provide credit to end users. SDC itself will not engage in direct financing of the final consumer. It is intended that as far as possible SDC`s finance will be provided in parallel with financing from Financial Intermediaries.

  5. 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...

  6. 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.

  7. 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.

  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. 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.

  10. Corporate Governance: A Keynote Speech

    DEFF Research Database (Denmark)

    Balling, Morten

    1998-01-01

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

  11. 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.

  12. 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)

  13. Corporate Bonds in Denmark

    DEFF Research Database (Denmark)

    Tell, Michael

    2015-01-01

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

  14. Economic Burden of Community-Acquired Pneumonia among Adults in the Philippines: Its Equity and Policy Implications in the Case Rate Payments of the Philippine Health Insurance Corporation.

    Science.gov (United States)

    Tumanan-Mendoza, Bernadette A; Mendoza, Victor L; Punzalan, Felix Eduardo R; Reganit, Paul Ferdinand M; Bacolcol, Silverose Ann A

    2015-05-01

    To determine 1) the cost of hospitalization, the 1-week postdischarge cost, the total cost, and the economic burden of community-acquired pneumonia among patients aged 19 years or older in the Philippines and 2) the difference between the estimated costs and the Philippine Health Insurance Corporation (PhilHealth) pneumonia case rate payments. The study involved two tertiary private hospitals in the Philippines. Using the societal perspective, both health care and non-health care costs were determined. A base-case analysis and sensitivity analyses were performed, and the economic burden of pneumonia was determined using PhilHealth claims. The estimated cost of hospitalization for community-acquired pneumonia-moderate risk (CAP-MR) ranged from Philippine peso (PHP) 36,153 to 113,633 (US $852-2678) and its 1-week postdischarge cost ranged from PHP1450 to 8800 (US $34-207). The cost of hospitalization for community-acquired pneumonia-high risk (CAP-HR) ranged from PHP104,544 to 249,695 (US $2464-5885) and PHP101,248 to 243, 495 (US $2386-5739) using invasive and noninvasive ventilation, respectively. The postdischarge cost for CAP-HR ranged from PHP1716 to 10,529 (US $40-248). If only health care cost was considered, the cost ranged from PHP24,403 to 89,433 for CAP-MR and PHP92,848 to 213,395 for CAP-HR. The present PhilHealth case rate payments are PHP15,000 (US $354) and PHP32,000 (US $754) for CAP-MR and CAP-HR, respectively. Based on the number of PhilHealth claims for 2012 and the estimated health care cost, the economic burden of pneumonia in 2012 was PHP8.48 billion for CAP-MR and PHP643.76 million for CAP-HR. The estimated health care cost of hospitalization is markedly higher than the PhilHealth case rate payments. As per the study results, the economic burden of pneumonia is, thus, significantly higher than PhilHealth estimates. Copyright © 2015 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights

  15. 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...

  16. 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...

  17. 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 ...

  18. 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.

  19. 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.)

  20. An econometric analysis of a regional power company and evaluation of its investment policies by using optimal control technique: The case of New York State Electric and Gas Corporation

    Science.gov (United States)

    Guney, Esat Serhat

    1997-12-01

    This study, in its first part, explores the basic parameters of a power market in a utility district. The analysis of this market, naturally, includes a demand and a supply side and the interactions between the two. The econometric model is built to simulate the system of operations of one specific utility company, namely NYSEG (New York State Electric & Gas Corporation), one of seven major Investor-Owned-Utility Companies in New York State. The company serves about 17,000 square miles, or more than one third of the state's land, and one tenth of its population. The study uses time-series data covering 1960 to 1994 for more than fifty variables. The econometric analysis performs both single equation and system estimations and yields short-run vs. long-run and direct vs. total elasticity estimates, which are crucial for any producer in the market place. In the second part of this research, an optimal control procedure is used to evaluate NYSEG's investment policies retrospectively. For control calculations, a simplified linear version of the system of equations is used. Due to its constrained nature (both by being linear and having low degrees of freedom), the optimal control component mainly serves as an educational tool in microeconomic modeling. Lastly, we performed Exploratory Data Analysis for the data we employed. This was done to justify the use of certain parametric test procedures performed in the process basically by checking whether the implicit assumptions of normality and the randomness hold.

  1. 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.

  2. Evidential Authorization*

    Science.gov (United States)

    Blass, Andreas; Gurevich, Yuri; Moskal, Michał; Neeman, Itay

    Consider interaction of principals where each principal has its own policy and different principals may not trust each other. In one scenario the principals could be pharmaceutical companies, hospitals, biomedical labs and health related government institutions. In another scenario principals could be navy fleets of different and not necessarily friendly nations. In spite of the complexity of interaction, one may want to ensure that certain properties remain invariant. For example, in the navy scenario, each fleet should have enough information from other fleets to avoid unfortunate incidents. Furthermore, one wants to use automated provers to prove invariance. A natural approach to this and many other important problems is to provide a high-level logic-based language for the principals to communicate. We do just that. Three years ago two of us presented the first incarnation of Distributed Knowledge Authorization Language (DKAL). Here we present a new and much different incarnation of DKAL that we call Evidential DKAL. Statements communicated in Evidential DKAL are supposed to be accompanied with sufficient justifications. In general, we construe the term “authorization” in the acronym “DKAL” rather liberally; DKAL is essentially a general policy language. There is a wide spectrum of potential applications of KAL. One ambitious goal is to provide a framework for establishing and maintaining invariants.

  3. Fortune 500 Corporate Headquarters

    Data.gov (United States)

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

  4. 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...

  5. Type and screen policy in the blood bank: Is AHG cross-match still required? A study at a multispecialty corporate hospital in India

    Directory of Open Access Journals (Sweden)

    Pathak Sangeeta

    2011-01-01

    Full Text Available Background: Antibodies against only about 25-28 blood group antigens are known to cause hemolytic reactions (HTRs, and red cell antibody screening should detect such clinically significant antibodies. An extension of the antibody screening test is the ′type and screen′ done to detect clinically significant antibodies, omiting the anti-human globulin (AHG cross-match. Aim: The aim of this study was to find out if the type and screen procedure is a safe method for pre-transfusion testing when compared to the AHG cross-match currently in use in India. Materials and Methods: We evaluated data from 45373 patients for whom a total of 61668 units of packed red blood cells (PRBC were cross-matched in the AHG phase using DiaMed; ID cards. An antibody screen was carried out in all the patients using the DiaMed; ID-DiaCell I+II+III. The AHG cross-match was also carried out for all recipients, irrespective of the result of the antibody screen. The results were compared to see if there were any cases where the antibody screening was negative but the AHG cross-match showed incompatibility. Results: Not a single case was found where the antibody screen was negative and AHG cross-match showed incompatibility. In 68 cases the antibody screening was positive. Out of the 68 cases, AHG cross-match was incompatible with at least one unit of PRBC in 41 cases. Conclusion: The screening cell panel adequately detected the clinically significant antibodies in the Indian population in our study. The type and screen policy can be safe, efficient, cost-effective, and beneficial to the transfusion service in India.

  6. 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...

  7. 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...

  8. Information and Corporate Cultures.

    Science.gov (United States)

    Drake, Miriam A.

    1984-01-01

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

  9. 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.

  10. 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...

  11. 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...

  12. 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.

  13. 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)

  14. 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.

  15. 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...

  16. 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...

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

    OpenAIRE

    Ajit Singh; Bruce Weisse; Alaka Singh

    2002-01-01

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

  18. 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.

  19. 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 ...

  20. 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…

  1. 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.…

  2. 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...

  3. 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....

  4. INTEGRATED CORPORATE STRATEGY MODEL

    Directory of Open Access Journals (Sweden)

    CATALINA SORIANA SITNIKOV

    2014-02-01

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

  5. 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....

  6. The Application of Choice-Based Conjoint Model to Study Government Authorities Preference: A Case of Traffic-Subsidy-Pollution Related Policy in Indonesia

    Directory of Open Access Journals (Sweden)

    Gudono Gudono

    2010-09-01

    Full Text Available According to the UN, air pollution kills more than 3 millionpeople each year (UN-Habitat 2007. Despite the magnitude ofthe impact, delays in making decisions about the environmentare quite common among governments worldwide. The purposesof this study are twofold. First, the study is to investigate therelative strength of attributes of environmental policy such asmethods of vehicle restriction, percentage of reduction in lead (and CO2 content, and percentage of subsidy reduction. Second, the study is to test government choice when it facesconservative, “scientific,” and popular policy alternatives. Toachieve both objectives this research uses an experimentalmethod. The orthogonal design is adopted for stimuli presenta-tion and conjoint analysis is used for data analysis. The re-search participants are students of an accounting graduateprogram of a state university in Java (Indonesia.The results suggest CO2/lead reduction has the strongesteffect on policy maker preference. In addition, those policymakers tend to prefer the  status quo condition which indicatesconservative views. This is demonstrated by the tendency of theirchoice on an alternative policy package which requires minimum changes compared with the existing policies (a maximumutility of 64.3 percent vs. 28.6 percent and 7.1 percent of otheralternatives. In addition, bureaucrats tend to play “safe”(namely the reduction of lead content in gasoline when thepossibility of resistance is imminence. Some consequences of theresearch findings are also discussed.   Keywords: conjoint analysis; mixed environmental; public policy; utility function

  7. 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...

  8. 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.

  9. 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 ...

  10. Business Ethics and Corporate Sustainability

    OpenAIRE

    A. Tencati; F. Perrini

    2011-01-01

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

  11. Author Details

    African Journals Online (AJOL)

    Gebreegziabher, Araya Hagos. Vol 5, No 2 (2015) - Articles Examining the Relationship between Corporate Social Responsibility and Financial Performance of Manufacturing Companies in Tigray Regional State, Ethiopia Abstract PDF. ISSN: 2410-2393. AJOL African Journals Online. HOW TO USE AJOL... for Researchers ...

  12. Author Details

    African Journals Online (AJOL)

    Ekwonwune, E. Vol 4, No 1 (2012) - Articles A Computational Analysis of the Negative Impact of Cigarette Smoking on Human Population In Imo State Abstract PDF · Vol 9, No 1 (2013) - Articles Assessing the Impact of Information Technology (WWW) on the attainment of Positive Corporate Image (PCI) to enhance ...

  13. Author Details

    African Journals Online (AJOL)

    Ijeoma, NB. Vol 2, No 3 (2013) - Articles Quality Service Delivery as a Competitive Weapon in Corporate Strategy: The Case of Zenith Bank of Nigeria Plc Abstract PDF · Vol 2, No 3 (2013) - Articles An Empirical Analysis of the Impact of Debt on the Nigerian Economy Abstract PDF. ISSN: 2227-5452. AJOL African Journals ...

  14. Author Details

    African Journals Online (AJOL)

    Aregawi, Hiwot Kebede. Vol 5, No 2 (2015) - Articles Examining the Relationship between Corporate Social Responsibility and Financial Performance of Manufacturing Companies in Tigray Regional State, Ethiopia Abstract PDF. ISSN: 2410-2393. AJOL African Journals Online. HOW TO USE AJOL... for Researchers · for ...

  15. Author Details

    African Journals Online (AJOL)

    Ewah, SOE. Vol 9, No 2 (2007) - Articles The effect of liquidation and distress in the Nigerian banking industry -: \\"The rold of Nigeria Deposit Insurance Corporation\\" Abstract · Vol 10, No 1 (2007) - Articles The synergy between strategic alliances in firms and market growth. Abstract. ISSN: 1119-443X. AJOL African Journals ...

  16. 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…

  17. 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…

  18. 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 ...

  19. 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...

  20. Corporate Finance, Incomplete Contracts, and Corporate Control

    OpenAIRE

    Patrick Bolton

    2014-01-01

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

  1. Port Authority Best Practices

    Science.gov (United States)

    Best practices for port authorities include near-port community collaboration, anti-idling policies, expanding off-peak hours, development of EMS, developing an emissions inventory, education, electric power and substituting trucking for rail or barge.

  2. 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...

  3. 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...

  4. 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.

  5. 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.

  6. The policies

    International Nuclear Information System (INIS)

    Laruelle, Ph.; Snegaroff, Th.; Moreau, S.; Tellenne, C.; Brunel, S.

    2005-01-01

    Fourth chapter of the book on the geo-policy of the sustainable development, this chapter deal with the different and international policies concerned by the problem. The authors analyze the american energy attitude and policy, the economical equilibrium facing the environmental equilibrium for the european policy, the sanctified and sacrificed nature and the japanese attitude, India and China, the great fear of the 21 century and the sustainable development in Africa. (A.L.B.)

  7. 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…

  8. The Corporate Marketing Department

    DEFF Research Database (Denmark)

    Ritter, Thomas; Eggert, Andreas; Münkhoff, Eva

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

  9. 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...

  10. 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...

  11. 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...

  12. 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....

  13. Unbundling the corporation.

    Science.gov (United States)

    Hagel, J; Singer, M

    1999-01-01

    No matter how monolithic they may seem, most companies are really engaged in three kinds of businesses. One business attracts customers. Another develops products. The third oversees operations. Although organizationally intertwined, these businesses have conflicting characteristics. It takes a big investment to find and develop a relationship with a customer, so profitability hinges on achieving economies of scope. But speed, not scope, drives the economics of product innovation. And the high fixed costs of capital-intensive infrastructure businesses require economies of scale. Scope, speed, and scale can't be optimized simultaneously, so trade-offs have to be made when the three businesses are bundled into one corporation. Historically, they have been bundled because the interaction costs--the friction--incurred by separating them were too high. But we are on the verge of a worldwide reduction in interaction costs, the authors contend, as electronic networks drive down the costs of communicating and of exchanging data. Activities that companies have always believed were central to their businesses will suddenly be offered by new, specialized competitors that won't have to make trade-offs. Ultimately, the authors predict, traditional businesses will unbundle and then rebundle into large infrastructure and customer-relationship businesses and small, nimble product innovation companies. And executives in many industries will be forced to ask the most basic question about their companies: What business are we really in? Their answer will determine their fate in an increasingly frictionless economy.

  14. Corporate Business Diplomacy

    DEFF Research Database (Denmark)

    Søndergaard, Mikael

    2014-01-01

    This article illustrates the interdisciplinary nature of the field of corporate business diplomacy using examples from academic disciplines, such as economics and political science, which can contribute to the understanding of corporate business diplomacy. Examples also show that corporate business...... diplomacy can complement business theories such as stakeholder theory and agency theory. Examples from practice show that in a broad sense, corporate business diplomacy is concerned with managing external stakeholders, while in a narrow sense, it is concerned with managing internal stakeholders....... The usefulness of an analytical research triangulation is illustrated....

  15. International Development Research Centre Corporate Policy Travel

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

    André Lavoie

    2018-04-01

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

  16. Language Policy and Corporate Law in Norway

    DEFF Research Database (Denmark)

    Sanden, Guro Refsum

    to the Norwegian language version, 36.2 % of the companies presented their financial statements in Norwegian only, while 18.9 % of the companies had been granted dispensation from the Norwegian Directorate of Taxes to deviate from the language requirement of the Accounting Act and presented their financial...... of Norway (2005) the paper investigates how the 500 largest companies in Norway comply with the language requirement of the Norwegian Accounting Act for the financial year of 2015. The results show that 44.9 % of the companies presented their financial statements in one or more foreign language in addition...

  17. 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.

  18. 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.

  19. 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.

  20. 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.

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

    African Journals Online (AJOL)

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

  2. 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...

  3. 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...

  4. 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.

  5. 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...

  6. 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...

  7. 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.

  8. Browse Author Index

    African Journals Online (AJOL)

    Buri, MM 1 - 20 of 20 Items. ISSN: 0855-5591. 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. OTHER RESOURCES... for Researchers · for Journals · for Authors · for Policy ...

  9. Author Details

    African Journals Online (AJOL)

    Waste Management Policy Implementation in South Africa: An Emerging Stakeholder Participation Paradox Abstract PDF · Vol 20 (2003) - Articles Book Review: Understanding Environmental Policy Processes: Cases from Africa Abstract PDF · Vol 23 (2006) - Articles Actor/Actant-Network Theory as Emerging Methodology ...

  10. Author Details

    African Journals Online (AJOL)

    Harunah, H B. Vol 9 (2003) - Articles Evolving national cultural policies for modern African states: Nigeria's experience and the implementation of its cultural policy at the grassroots. Abstract · Vol 10 (2004) - Articles The effects of the Nupe invasion of 1860 on Auchi indigenous names and modes of clothing. Abstract.

  11. Strategic corporate sustainability

    DEFF Research Database (Denmark)

    Grewatsch, Sylvia; Rohrbeck, René; Madsen, Henning

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

  12. Corporate design management

    NARCIS (Netherlands)

    drs. Patrick van Thiel; drs. Wil Michels

    2006-01-01

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

  13. Corporation as climate ambassador

    DEFF Research Database (Denmark)

    Trapp, Leila

    2012-01-01

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

  14. Understanding Corporate Culture.

    Science.gov (United States)

    Cluff, Gary A.

    1988-01-01

    Considers concept of corporate culture and discusses several values which can be considered when assessing corporate culture, and the "compatibility scales" used to measure them. Included are discussions of employee attitudes, work atmosphere, internal communications, management style, employment opportunity, stability, business ethics, corporate…

  15. Piercing the corporate veil

    International Nuclear Information System (INIS)

    Goodwin, L.M.

    1992-01-01

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

  16. Corporate Media Governance

    NARCIS (Netherlands)

    Kempen, Petrus Cornelis

    2011-01-01

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

  17. Reinventing Corporate Communications.

    Science.gov (United States)

    Toth, Elizabeth L.; Trujillo, Nick

    1987-01-01

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

  18. 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.

  19. 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)

  20. 76 FR 37111 - Access to Confidential Business Information by Computer Sciences Corporation and Its Identified...

    Science.gov (United States)

    2011-06-24

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

  1. 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...

  2. 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.

  3. 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...

  4. 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.

  5. 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.

  6. 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

  7. 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...

  8. 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.

  9. 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

  10. 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

  11. Author Guidelines

    Directory of Open Access Journals (Sweden)

    Yunisrina Qismullah Yusuf

    2016-03-01

    Full Text Available Guidelines for Article Submission SiELE journal accepts articles on research and development in the field of teaching and learning of English, linguistics, educational development, policy and cultural studies in education. To be considered for publication, the article should be presented in the following system: First page: include a title page with the full title of the paper (must not exceed 16 words, the author(s’ name(s, affiliation(s, phone number(s and e-mail address of the corresponding author. A brief bio-data of the author(s (maximum of 100 words is provided in this page. Second p age and subsequent page: Submissions should be between 4000-6000 (including abstract, table(s, figure(s and references in A4 size paper with margins as the following: top 3 cm, bottom 3 cm, right 2.5 cm and left 4 cm. The font is Times New Roman, size 12 and single spaced. The article should generally consist of the following sections: introduction, review of literature, method, findings, discussion and conclusion. Headings and subheadings should be presented as follows (provide a space between the headings and sub-headings. 1 INTRODUCTION 1.1 Subheading of the Content 1.1.1 Subheading of the Content For Tables, the title size is 12 and the content size is 10. Please number the tables subsequently throughout your article and the title is written above the table. For Figures, the title size is 12 and the content size (if any is 10. Please number the figures subsequently throughout your article and the title is written below the figure. The reference list should be arranged alphabetically following the guidelines of the Publication Manual of the American Psychological Association (5th ed.. See the following examples:   Book: Ellis, R. (2003. Task-based language learning and teaching. Oxford: Oxford University Press. Internet source: Andrewes, S. (2003. Group work v. whole-class activities. Retrieved October 1, 2012 from http://www.teachingenglish.org

  12. Author Guidelines

    Directory of Open Access Journals (Sweden)

    Yunisrina Qismullah Yusuf

    2015-03-01

    Full Text Available Guidelines for Article Submission SiELE journal accepts articles on research and development in the field of teaching and learning of English, linguistics, educational development, policy and cultural studies in education. To be considered for publication, the article should be presented in the following system: First page: include a title page with the full title of the paper (must not exceed 16 words, the author(s’ name(s, affiliation(s, phone number(s and e-mail address of the corresponding author. A brief bio-data of the author(s (maximum of 100 words is provided in this page. Second page and subsequent page: Submissions should be between 4000-6000 (including abstract, table(s, figure(s and references in A4 size paper with margins as the following: top 3 cm, bottom 3 cm, right 2.5 cm and left 4 cm. The font is Times New Roman, size 12 and single spaced. The article should generally consist of the following sections: introduction, review of literature, method, findings, discussion and conclusion. Headings and subheadings should be presented as follows (provide a space between the headings and sub-headings. 1 INTRODUCTION 1.1 Subheading of the content 1.1.1 Subheading of the content For Tables, the title size is 12 and the content size is 10. Please number the tables subsequently throughout your article and the title is written above the table. For Figures, the title size is 12 and the content size (if any is 10. Please number the figures subsequently throughout your article and the title is written below the figure. The reference list should be arranged alphabetically following the guidelines of the Publication Manual of the American Psychological Association (5th ed.. See the following examples: Back Matter| 79 80 | STUDIES IN ENGLISH LANGUAGE AND EDUCATION, Volume 1, Number 1, March 2014 Book: Ellis, R. (2003. Task-based language learning and teaching. Oxford: Oxford University Press. Internet source: Andrewes, S. (2003. Group work v

  13. Author Guidelines

    Directory of Open Access Journals (Sweden)

    Yunisrina Qismullah Yusuf

    2015-10-01

    Full Text Available Guidelines for Article Submission   SiELE journal accepts articles on research and development in the field of teaching and learning of English, linguistics, educational development, policy and cultural studies in education. To be considered for publication, the article should be presented in the following system: First page: include a title page with the full title of the paper (must not exceed 16 words, the author(s’ name(s, affiliation(s, phone number(s and e-mail address of the corresponding author. A brief bio-data of the author(s (maximum of 100 words is provided in this page. Second page and subsequent page: Submissions should be between 4000-6000 (including abstract, table(s, figure(s and references in A4 size paper with margins as the following: top 3 cm, bottom 3 cm, right 2.5 cm and left 4 cm. The font is Times New Roman, size 12 and single spaced. The article should generally consist of the following sections: introduction, review of literature, method, findings, discussion and conclusion. Headings and subheadings should be presented as follows (provide a space between the headings and sub-headings. 1         INTRODUCTION 1.1      Subheading of the Content  1.1.1   Subheading of the Content  For Tables, the title size is 12 and the content size is 10. Please number the tables subsequently throughout your article and the title is written above the table. For Figures, the title size is 12 and the content size (if any is 10. Please number the figures subsequently throughout your article and the title is written below the figure. The reference list should be arranged alphabetically following the guidelines of the Publication Manual of the American Psychological Association (5th ed.. See the following examples:   Book: Ellis, R. (2003. Task-based language learning and teaching. Oxford: Oxford University Press. Internet source: Andrewes, S. (2003. Group work v. whole-class activities. Retrieved October 1, 2012 from

  14. Author Guidelines

    Directory of Open Access Journals (Sweden)

    Yunisrina Qismullah Yusuf

    2014-03-01

    Full Text Available Guidelines for Article Submission   SiELE journal accepts articles on research and development in the field of teaching and learning of English, linguistics, educational development, policy and cultural studies in education. To be considered for publication, the article should be presented in the following system: First page: include a title page with the full title of the paper (must not exceed 16 words, the author(s’ name(s, affiliation(s, phone number(s and e-mail address of the corresponding author. A brief bio-data of the author(s (maximum of 100 words is provided in this page. Second page and subsequent page: Submissions should be between 4000-6000 (including abstract, table(s, figure(s and references in A4 size paper with margins as the following: top 3 cm, bottom 3 cm, right 2.5 cm and left 4 cm. The font is Times New Roman, size 12 and single spaced. The article should generally consist of the following sections: introduction, review of literature, method, findings, discussion and conclusion. Headings and subheadings should be presented as follows (provide a space between the headings and sub-headings. 1         INTRODUCTION 1.1      Subheading of the content  1.1.1   Subheading of the content  For Tables, the title size is 12 and the content size is 10. Please number the tables subsequently throughout your article and the title is written above the table. For Figures, the title size is 12 and the content size (if any is 10. Please number the figures subsequently throughout your article and the title is written below the figure. The reference list should be arranged alphabetically following the guidelines of the Publication Manual of the American Psychological Association (5th ed.. See the following examples:   Book: Ellis, R. (2003. Task-based language learning and teaching. Oxford: Oxford University Press. Internet source: Andrewes, S. (2003. Group work v. whole-class activities. Retrieved October 1, 2012 from

  15. Author Guidelines

    Directory of Open Access Journals (Sweden)

    Yunisrina Qismullah Yusuf

    2014-09-01

    Full Text Available Guidelines for Article Submission   SiELE journal accepts articles on research and development in the field of teaching and learning of English, linguistics, educational development, policy and cultural studies in education. To be considered for publication, the article should be presented in the following system: First page: include a title page with the full title of the paper (must not exceed 16 words, the author(s’ name(s, affiliation(s, phone number(s and e-mail address of the corresponding author. A brief bio-data of the author(s (maximum of 100 words is provided in this page. Second page and subsequent page: Submissions should be between 4000-6000 (including abstract, table(s, figure(s and references in A4 size paper with margins as the following: top 3 cm, bottom 3 cm, right 2.5 cm and left 4 cm. The font is Times New Roman, size 12 and single spaced. The article should generally consist of the following sections: introduction, review of literature, method, findings, discussion and conclusion. Headings and subheadings should be presented as follows (provide a space between the headings and sub-headings. 1         INTRODUCTION 1.1      Subheading of the content  1.1.1   Subheading of the content  For Tables, the title size is 12 and the content size is 10. Please number the tables subsequently throughout your article and the title is written above the table. For Figures, the title size is 12 and the content size (if any is 10. Please number the figures subsequently throughout your article and the title is written below the figure. The reference list should be arranged alphabetically following the guidelines of the Publication Manual of the American Psychological Association (5th ed.. See the following examples:   Book: Ellis, R. (2003. Task-based language learning and teaching. Oxford: Oxford University Press. Internet source: Andrewes, S. (2003. Group work v. whole-class activities. Retrieved October 1, 2012 from

  16. 75 FR 30687 - Organization; Eligibility and Scope of Financing; Funding and Fiscal Affairs, Loan Policies and...

    Science.gov (United States)

    2010-06-02

    ...; Eligibility and Scope of Financing; Funding and Fiscal Affairs, Loan Policies and Operations, and Funding... INFORMATION CONTACT: Elna Luopa, Senior Corporate Analyst, Office of Regulatory Policy, Farm Credit...

  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. Author Guidelines

    Directory of Open Access Journals (Sweden)

    Chief Editor

    2016-06-01

    , and explore the implications of your findings for future research and for clinical practice or policy. Do not repeat in detail data or other information given in other parts of the manuscript, such as in the Introduction or the Results section.Link the conclusions with the goals of the study but avoid unqualified statements and conclusions not adequately supported by the data. In particular, distinguish between clinical and statistical significance, and avoid making statements on economic benefits and costs unless the manuscript includes the appropriate economic data and analyses. Avoid claiming priority or alluding to work that has not been completed. State new hypotheses when warranted, but label them clearly. g. References i. General Considerations Related to ReferencesAuthors should provide direct references to original research sources whenever possible. References should not be used by authors, editors, or peer reviewers to promote self-interests. Although references to review articles can be an efficient way to guide readers to a body of literature, review articles do not always reflect original work accurately. On the other hand, extensive lists of references to original work on a topic can use excessive space. Fewer references to key original papers often serve as well as more exhaustive lists, particularly since references can now be added to the electronic version of published papers, and since electronic literature searching allows readers to retrieve published literature efficiently.Do not use conference abstracts as references: they can be cited in the text, in parentheses, but not as page footnotes. References to papers accepted but not yet published should be designated as “in press” or “forthcoming.” Information from manuscripts submitted but not accepted should be cited in the text as “unpublished observations” with written permission from the source.Avoid citing a “personal communication” unless it provides essential information

  19. Corporate income tax

    OpenAIRE

    Popová, Barbora

    2014-01-01

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

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

    OpenAIRE

    International Finance Corporation; U.S. Department of Commerce

    2004-01-01

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

  1. Author Guidelines

    Directory of Open Access Journals (Sweden)

    Chief Editor

    2015-12-01

    Full Text Available Author GuidelinesIJCH strictly adheres on the recommendations for the Conduct, Reporting, Editing and Publication of Scholarly Work in Medical Journals as per the standard universal guidelines given by International Committee of Medical Journal Editors (ICMJE - Recommendations for Uniform Requirements for Manuscripts. Authors are requested to visit http://www.icmje.org/index.html before making online submission of their manuscript(s.  http://www.icmje.org/recommendations/browse/manuscript-preparation/preparing-for-submission.html Preparing for SubmissionPAGE CONTENTSGeneral PrinciplesReporting GuidelinesManuscript SectionsTitle PageAbstractIntroductionMethodsResultsDiscussionReferencesTablesIllustrations (FiguresUnits of MeasurementAbbreviations and Symbols1. General PrinciplesThe text of articles reporting original research is usually divided into Introduction, Methods, Results, and Discussion sections. This so-called “IMRAD” structure is not an arbitrary publication format but a reflection of the process of scientific discovery. Articles often need subheadings within these sections to further organize their content. Other types of articles, such as meta-analyses, may require different formats, while case reports, narrative reviews, and editorials may have less structured or unstructured formats.Electronic formats have created opportunities for adding details or sections, layering information, cross-linking, or extracting portions of articles in electronic versions. Supplementary electronic-only material should be submitted and sent for peer review simultaneously with the primary manuscript.2. Reporting GuidelinesReporting guidelines have been developed for different study designs; examples include CONSORT for randomized trials, STROBE for observational studies, PRISMA for systematic reviews and meta-analyses, and STARD for studies of diagnostic accuracy. Journals are encouraged to ask authors to follow these guidelines because

  2. Corporate Politics on Polish Millennials

    OpenAIRE

    Natalia Roślik

    2017-01-01

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

  3. 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

  4. Corporate tax structure and production

    OpenAIRE

    Bernstein, Jeffrey; Shah, Anwar

    1993-01-01

    The authors provide an empirical framework for assessing the effects of tax policy on an array of producer decisions about output supplies and input demands in Mexico, Pakistan, and Turkey. They specify and estimate a dynamic production structure model with imperfect competition for selected industries in these countries. The model results suggest that tax policy affected production and investment and further that selective tax incentives such as investment tax credits, investment allowances,...

  5. 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…

  6. 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.

  7. 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…

  8. 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,…

  9. 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)

  10. Energy policy

    International Nuclear Information System (INIS)

    Forrester, J.W.

    1979-01-01

    The author places the energy problem in the context of world economy. The various obstacles encountered in the United States to spell out a viable national energy policy are cited. A certain number of practical proposals is given to lead to an 'effective policy' which would allow energy economy at the same time as energy development, that is, including nuclear energy [fr

  11. 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.

  12. 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.

  13. 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.

  14. The Orthodox parish in the Russian Empire as an object of fi scal policy of the secular and ecclesiastical authorities in the late XIX — early XX centuries

    Directory of Open Access Journals (Sweden)

    А. BEGLOV

    2014-04-01

    Full Text Available In the article the system of taxation of Orthodox parishes of the Russian Empire in the late XIX — early XX centuries is reconstructed on the new archival materials and the numerous contributions that the parishes carried out from its own funds in favor of the diocesan institutions and charitable organizations are described. Attempt are made to estimate the number of different charges, which existed in this period (the author now includes over 80 items and their size and severity for the parish budget. In this regard, it is concluded that such deductions in some cases accounted for more than half of the income of the parish churches. The author describes the reasons for turning the formally voluntary fees in favor of charitable institutions in virtually compulsory. It investigates the failed attempts of the Supreme Church leadership to reform the system of parish charges in the early XXth century, in particular, the work of the two synodal committees (active in 1905 under the chairmanship of Archbishop Nikon (Sofi yskiy and in 1909, under the chairmanship of Archbishop Anthony (Khrapovitsky. The author comes to the conclusion that these charges were not the only cause of poverty of many parishes (especially rural parishes in Central Russia, but they weakened the parish as a religious community, for the charges were a pretext for permanent discontent among the parishioners about the parish clergy and diocesan authorities. Not the last role here was played by the fact that the diocesan institutions, which were funded by the parish funds were of an estate character.

  15. 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.

  16. 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

  17. Author Details

    African Journals Online (AJOL)

    PROMOTING ACCESS TO AFRICAN RESEARCH. AFRICAN JOURNALS ONLINE (AJOL) · Journals · Advanced Search · USING AJOL · RESOURCES. Author Details. Journal Home > Advanced Search > Author Details. Log in or Register to get access to full text downloads.

  18. Author Correction

    DEFF Research Database (Denmark)

    Gröbner, Susanne N; Worst, Barbara C; Weischenfeldt, Joachim

    2018-01-01

    In this Article, author Benedikt Brors was erroneously associated with affiliation number '8' (Department of Developmental Neurobiology, St Jude Children's Research Hospital, Memphis, Tennessee, USA); the author's two other affiliations (affiliations '3' and '7', both at the German Cancer Researc...

  19. Author Details

    African Journals Online (AJOL)

    Author Details. Journal Home > Advanced Search > Author Details. Log in or Register to get access to full text downloads. ... An algorithm to retrieve Land Surface Temperature using Landsat-8 Dataset Abstract PDF. ISSN: 2225-8531.

  20. 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.

  1. 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...

  2. 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...

  3. The corporate security professional

    DEFF Research Database (Denmark)

    Petersen, Karen Lund

    2013-01-01

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

  4. Corporate Involvement in C AI

    Science.gov (United States)

    Baker, Justine C.

    1978-01-01

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

  5. Corporate Governance and Shareholder Litigation

    OpenAIRE

    Kalchev, Georgi

    2009-01-01

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

  6. Corporate risk management : an overview

    NARCIS (Netherlands)

    Oosterhof, Casper M.

    2001-01-01

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

  7. Social responsibility of corporations

    Directory of Open Access Journals (Sweden)

    Babić Jovan

    2007-01-01

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

  8. Improving Corporate Governance Practices

    OpenAIRE

    M. Huse; J. Gabrielsson; A. Minichilli

    2009-01-01

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

  9. Corporate Risk Disclosure and Corporate Governance

    Directory of Open Access Journals (Sweden)

    Kaouthar Lajili

    2009-12-01

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

  10. 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.

  11. 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...

  12. Using scientific evidence to inform public policy on the long distance transportation of animals: role of the European Food Safety Authority.

    Science.gov (United States)

    Ribò, Oriol; Candiani, Denise; Aiassa, Elisa; Correia, Sandra; Afonso, Ana; De Massis, Fabrizio; Serratosa, Jordi

    2008-01-01

    The authors review the work of the previous Scientific Committee on Animal Health and Animal Welfare and the current European Food Safety Authority (EFSA) in providing scientific advice on the welfare aspects of animal transport and the impact of this advice on the European Union (EU) regulatory framework. Through its Protocol on the Protection and Welfare of Animals, the Treaty of Amsterdam obliges European institutions to pay full regard to the welfare requirements of animals when formulating and implementing EU legislation. Regulation 1/2005 states that EU legislation should be amended to take into account new scientific evidence. Provisions for poultry, cats and dogs take into account the recommendations included in EFSA's Scientific Opinion which considers different species (poultry, deer, rabbits, dogs and cats, fish and exotic animals). Examples of the effect of the scientifically based conclusions and recommendations from the Scientific Opinion on the measures in Regulation 1/2005 are summarised and show the impact of scientific evidence on EU legislation.

  13. Using scientific evidence to inform public policy on the long distance transportation of animals: role of the European Food Safety Authority

    Directory of Open Access Journals (Sweden)

    Oriol Ribò

    2008-03-01

    Full Text Available The authors review the work of the previous Scientific Committee on Animal Health and Animal Welfare and the current European Food Safety Authority (EFSA in providing scientific advice on the welfare aspects of animal transport and the impact of this advice on the European Union (EU regulatory framework. Through its Protocol on the Protection and Welfare of Animals, the Treaty of Amsterdam obliges European institutions to pay full regard to the welfare requirements of animals when formulating and implementing EU legislation. Regulation 1/2005 states that EU legislation should be amended to take into account new scientific evidence. Provisions for poultry, cats and dogs take into account the recommendations included in EFSA's Scientific Opinion which considers different species (poultry, deer, rabbits, dogs and cats, fish and exotic animals. Examples of the effect of the scientifically based conclusions and recommendations from the Scientific Opinion on the measures in Regulation 1/2005 are summarised and show the impact of scientific evidence on EU legislation.

  14. 19 CFR 113.37 - Corporate sureties.

    Science.gov (United States)

    2010-04-01

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

  15. 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...

  16. Corporate Social Responsibility and the Millennials

    Science.gov (United States)

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

    2011-01-01

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

  17. The end of corporate imperialism.

    Science.gov (United States)

    Prahalad, C K; Lieberthal, Kenneth

    2003-08-01

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

  18. 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...

  19. Author's capabilities in author indexing

    International Nuclear Information System (INIS)

    Ooi, Shoichi

    1988-01-01

    The purpose of this paper is to provide a author capability of current author indexing practices in journal literature indexing practices in 'Journal of Nuclear Science and Technology of Japan'. This Journal employed keywords freely assigned by author and not taken from INIS Thesaurus or other vocabulary list. Author examined 413 literatures, comparing keywords assigned by the literatures' authors with descriptor's (ATOMINDEX) assigned by an experienced professional indexer. The results of the comparisons showed that the average set of terms assigned by author included about 70% of all the terms assigned to the same literature by the professional indexer. Authors eventually would contribute, for the most effective point to create reference to information is at the time of its generation. Consequently, it may be possible to transfer them easily to descriptors in every secondary information system. (author)

  20. 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.)