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Sample records for research rept corporate

  1. The Research Frontier in Corporate Governance

    DEFF Research Database (Denmark)

    Ahrens, Thomas; Filatotchev, Igor; Thomsen, Steen

    2011-01-01

    in our knowledge of corporate governance and is likely to lead of a rethink of central concepts like shareholder value, debt governance, and management incentives (2) what do we know and what do we need to how about the impact of national institutions on corporate governance? (3) What research questions......In this paper we attempt to identify the research frontier in corporate governance using three different approaches: (1) what challenges does the financial crisis 2007–2009 pose for corporate governance research? We show that the financial crisis is a huge natural experiment which has exposed gaps...

  2. The equiatomic intermetallics REPtCd (RE = La, Ce, Pr, Nd, Eu) and magnetic properties of CeAuCd

    Energy Technology Data Exchange (ETDEWEB)

    Johnscher, Michael; Niehaus, Oliver; Poettgen, Rainer [Muenster Univ. (Germany). Inst. fuer Anorganische und Analytische Chemie; Tappe, Frank [Hochschule Hamm-Lippstadt, Hamm (Germany)

    2015-06-01

    The cadmium intermetallics REPtCd (RE = La, Ce, Pr, Nd, Eu) and CeAuCd were synthesized by induction-melting of the elements in sealed niobium ampoules followed by annealing in muffle furnaces. The samples were characterized by powder X-ray diffraction. The structures of CePtCd (ZrNiAl type, P anti 62m, a = 763.8(6), c = 409.1(4) pm, wR2 = 0.0195, 298 F{sup 2} values, 14 variables) and EuPtCd (TiNiSi type, Pnma, a = 741.3(2), b = 436.4(1), c = 858.0(4) pm, wR2 = 0.0385, 440 F{sup 2} values, 20 variables) were refined from single-crystal data. The REPtCd structures exhibit three-dimensional networks of corner- and edge-sharing Cd rate at Pt{sub 2/6}Pt{sub 2/3} and Cd rate at Pt{sub 4/4} tetrahedra, which leave cages for the rare earth atoms. Temperature-dependent magnetic susceptibility data of CeAuCd reveal a paramagnetic to antiferromagnetic phase transition at T{sub N} = 3.7(5) K.

  3. The equiatomic intermetallics REPtCd (RE = La, Ce, Pr, Nd, Eu) and magnetic properties of CeAuCd

    International Nuclear Information System (INIS)

    Johnscher, Michael; Niehaus, Oliver; Poettgen, Rainer

    2015-01-01

    The cadmium intermetallics REPtCd (RE = La, Ce, Pr, Nd, Eu) and CeAuCd were synthesized by induction-melting of the elements in sealed niobium ampoules followed by annealing in muffle furnaces. The samples were characterized by powder X-ray diffraction. The structures of CePtCd (ZrNiAl type, P anti 62m, a = 763.8(6), c = 409.1(4) pm, wR2 = 0.0195, 298 F 2 values, 14 variables) and EuPtCd (TiNiSi type, Pnma, a = 741.3(2), b = 436.4(1), c = 858.0(4) pm, wR2 = 0.0385, 440 F 2 values, 20 variables) were refined from single-crystal data. The REPtCd structures exhibit three-dimensional networks of corner- and edge-sharing Cd rate at Pt 2/6 Pt 2/3 and Cd rate at Pt 4/4 tetrahedra, which leave cages for the rare earth atoms. Temperature-dependent magnetic susceptibility data of CeAuCd reveal a paramagnetic to antiferromagnetic phase transition at T N = 3.7(5) K.

  4. Research on Corporal Punishment Effectiveness: Contributions and Limitations.

    Science.gov (United States)

    Hapkiewicz, Walter G.

    A review of research literature on corporal punishment reveals that the incidence of corporal punishment has increased over the last twenty years and that it is widely used in some local school districts. Because it is limited by ethical problems, research cannot answer many questions about the direct and indirect effects of corporal punishment.…

  5. Els nous reptes del transport amb autocar a Catalunya: guanyar clientela al vehicle privat

    OpenAIRE

    Herrán Sánchez, Lluís

    1992-01-01

    Les empreses catalanes de transport col·lectiu amb autocar s'enfronten als canvis que comporta la integració en el nou mercat europeu, canvis que vindran més per l'adaptació a un mercat en creixement i cada cop més exigent, que no pas per la competència que pugui representar l'entrada d'empreses estrangeres. Oferir serveis de qualitat, tecnificar la gestió empresarial i guanyar clientela al competidor immediat, el vehicle privat, són els principals reptes que ha de superar el sector.

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

    Directory of Open Access Journals (Sweden)

    Alex Kostyuk

    2018-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Przemysław Zbierowski

    2016-09-01

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

  8. Research in Corporate Communication: An Overview of an Emerging Field.

    Science.gov (United States)

    van Riel, Cees B. M.

    1997-01-01

    Provides an overview of research in corporate communication, focusing on achievements found in the international academic literature in both communication and business school disciplines. Gives three key concepts in such research: corporate identity, corporate reputation, and orchestration of communication. Advocates an interdisciplinary approach…

  9. 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...

  10. Benchmarking study of corporate research management and planning practices

    Science.gov (United States)

    McIrvine, Edward C.

    1992-05-01

    During 1983-84, Xerox Corporation was undergoing a change in corporate style through a process of training and altered behavior known as Leadership Through Quality. One tenet of Leadership Through Quality was benchmarking, a procedure whereby all units of the corporation were asked to compare their operation with the outside world. As a part of the first wave of benchmark studies, Xerox Corporate Research Group studied the processes of research management, technology transfer, and research planning in twelve American and Japanese companies. The approach taken was to separate `research yield' and `research productivity' (as defined by Richard Foster) and to seek information about how these companies sought to achieve high- quality results in these two parameters. The most significant findings include the influence of company culture, two different possible research missions (an innovation resource and an information resource), and the importance of systematic personal interaction between sources and targets of technology transfer.

  11. Monogràfic "VII Congrés Internacional Internet, Dret i Política: Neutralitat de la Xarxa i altres reptes per al futur d’Internet"

    Directory of Open Access Journals (Sweden)

    Miquel Peguera (coord.

    2012-03-01

    Full Text Available

    Presentació introductòria del monogràfic dedicat al VII Congrés Internacional Internet, Dret i Política (IDP 2011: Neutralitat de la Xarxa i altres reptes per al futur d'Internet.

  12. Corporate governance research in "the rest of the world"

    OpenAIRE

    K.R. Balachandran; A. Dossi; W.A. Van der Stede

    2010-01-01

    The United States has led the way in academic corporate governance research. This is not unwelcome, nor should it be gullibly criticized or impulsively dismissed. Even if such research inarguably takes place both within a given academic tradition, as well as within a particular institutional corporate governance context, we stand to learn a lot from it despite any such contextual strictures. Insightful, cutting-edge, and innovative research should be invaluable wherever it initiates....

  13. Toxicology research projects directory, 1978. Monthly repts

    International Nuclear Information System (INIS)

    1978-01-01

    The Toxicology Research Projects Directory is a monthly publication of ongoing research projects in toxicology and related fields selected from the files of the Smithsonian Science Information Exchange (SSIE). Each issue lists toxicology-related research projects reported to SSIE during the one-month period preceding that issue. Each of the summaries is categorized by scientific discipline and assigned a unique identification number for cross-referencing from the Directory Indexes--Subject, Investigator, Performing Organization, Supporting Agency, and Master Grant Number. The thirteenth issue consists of Cumulative Indexes for the entire volume with referencing to projects in all of the previous twelve issues. The emphasis of the Directory is on the manifestations of the exposure of man and animals to toxic substances. Projects are classified by toxic agents, research orientation, and areas of environmental concern

  14. Undergraduate Research: Three Institutions' Success Stories. Research Corporation Annual Report, 1999.

    Science.gov (United States)

    Research Corp., Tucson, AZ.

    This annual report describes the 1999 activities of Research Corporation, a foundation that supports research programs at colleges and universities in the United States and Canada. It focuses on three primarily undergraduate institutions, two private and one public, that are active producers of published research and students going into the…

  15. The Link between Corporate Environmental and Corporate Financial Performance—Viewpoints from Practice and Research

    Directory of Open Access Journals (Sweden)

    Anne Bergmann

    2016-11-01

    Full Text Available For more than 40 years, a tremendous number of studies have empirically explored the relationship between Corporate Environmental Performance (CEP and Corporate Financial Performance (CFP. This study considers the relationship from a new perspective—via a qualitative research approach based on expert interviews. First, practitioners are queried for their view on the link between CEP and CFP and how to measure it. Since the vast majority see a positive relationship, this study contributes with a new form of evidence that it pays to be green. The chosen qualitative approach also allows a more detailed analysis of underlying cause-and-effect mechanisms. For instance, interviewed practitioners emphasize a direct and indirect impact from CEP on CFP. Second, the study conducts interviews with experts from research and associations (non-practitioners and compares the viewpoints of the two interview groups. One prevalent difference refers to the fact that non-practitioners do not focus on the two impact levels. Moreover, business experts perceive the link between CEP and CFP as much less complex and reveal more pragmatically oriented considerations. The study then discusses how the interview results and identified differences can be used to direct future research and to support corporations in their move towards sustainability.

  16. 75 FR 22407 - Versar, Inc. and Syracuse Research Corporation; Transfer of Data

    Science.gov (United States)

    2010-04-28

    ... fulfill the obligations of the contract. DATES: Versar, Inc. and its subcontractor, Syracuse Research... subcontractor, Syracuse Research Corporation, have been awarded a contract to perform work for OPP, and access... Requirements Under Contract No. EP-W-10-004, Versar, Inc. and its subcontractor, Syracuse Research Corporation...

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

    OpenAIRE

    Przemysław Zbierowski

    2016-01-01

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

  18. Recapturing the corporate environmental management research agenda

    DEFF Research Database (Denmark)

    Ulhøi, John Parm; Madsen, Henning

    2009-01-01

    of corporate environmental management, and to identify any new critical and innovative research which moves beyond the compliance and certification approach. It discusses the threatening effects of consumption and industrialization which the decision makers worldwide have continuously face during the past....

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

    OpenAIRE

    Etty Murwaningsari

    2009-01-01

    This research aims to identify the influence of Good Corporate Governance, represented by institutional ownership and managerial ownership, on Corporate Social Responsibility and Corporate Financial Performance, and also to observe the possible influence of Corporate Social Responsibility on Corporate Financial Performance. This research examines 126 manufacturing companies which are listed in Indonesian Stock Exchange (ISX) and have issued an audited financial statement for 2006. The statist...

  20. A research agenda for international corporate social responsibility

    NARCIS (Netherlands)

    Putten, van der F.P.

    2005-01-01

    This paper builds on a recent article by Elisabet Garriga and Domènec Melé, in which they provided an overview of the main approaches in current CSR (Corporate Social Responsibility) research. It applies their general approach to CSR research aimed specifically at the international level, and

  1. 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...

  2. Transnational corporations and health: a research agenda.

    Science.gov (United States)

    Baum, Frances Elaine; Margaret Anaf, Julia

    2015-01-01

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

  3. Modification of General Research Corporation (GRC) Dynatup 8200 Drop Tower Rebounding Brake System

    Science.gov (United States)

    2016-08-01

    Rebounding Brake System by David Gray, Robert Kaste, and Bradley Lawrence Approved for public release; distribution is...Research Laboratory Modification of General Research Corporation (GRC) Dynatup 8200 Drop Tower Rebounding Brake System by David Gray and...Research Corporation (GRC) Dynatup 8200 Drop Tower Rebounding Brake System 5a. CONTRACT NUMBER 5b. GRANT NUMBER 5c. PROGRAM ELEMENT NUMBER 6

  4. The Impact of Sustainability Practices on Corporate Financial Performance: Literature Trends and Future Research Potential

    Directory of Open Access Journals (Sweden)

    Ali Alshehhi

    2018-02-01

    Full Text Available This paper presents an analysis of the literature concerning the impact of corporate sustainability on corporate financial performance. The relationship between corporate sustainable practices and financial performance has received growing attention in research, yet a consensus remains elusive. This paper identifies developing trends and the issues that hinder conclusive consensus on that relationship. We used content analysis to examine the literature and establish the current state of research. A total of 132 papers from top-tier journals are shortlisted. We find that 78% of publications report a positive relationship between corporate sustainability and financial performance. Variations in research methodology and measurement of variables lead to the divergent views on the relationship. Furthermore, literature is slowly replacing total sustainability with narrower corporate social responsibility (CSR, which is dominated by the social dimension of sustainability, while encompassing little to nothing of environmental and economic dimensions. Studies from developing countries remain scarce. More research is needed to facilitate convergence in the understanding of the relationship between corporate sustainable practices and financial performance.

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

    OpenAIRE

    Ahmed, Hameed; Najam, Ali

    2006-01-01

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

  6. 75 FR 43162 - Tetrahedron, Inc., with Subcontractors: Syracuse Research Corporation; Tox Path, Inc; and...

    Science.gov (United States)

    2010-07-23

    ... obligations of the contract. DATES: Tetrahedron, Inc., and its subcontractors: Syracuse Research Corporation... contract to perform work for OPP, and access to this information will enable Tetrahedron, Inc., and its... Contract No. EP-W-10-013, Tetrahedron, Inc., and its subcontractors: Syracuse Research Corporation, Tox...

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

    Directory of Open Access Journals (Sweden)

    Etty Murwaningsari

    2009-01-01

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

  8. A RESEARCH ON CORPORATE SOCIAL RESPONSIBILITY PERCEPTIONS OF MARITIME FACULTY STUDENTS

    OpenAIRE

    KAYA ÖZBAĞ, Gönül

    2017-01-01

    Corporate Social Responsibility(CSR) concept has attracted considerable interest in recent years byresearchers and practitioners. Due to an increased awareness of theneed for CSR this study examines corporate social responsibility perceptions ofmaritime faculty students (MFS).  MFSwere chosen for this research since these students are usually employed by aninternational organization and have diffuculties in interpreting ethical issuesin a business context because of...

  9. Semiconductor Research Corporation: A Case Study in Cooperative Innovation Partnerships

    Science.gov (United States)

    Logar, Nathaniel; Anadon, Laura Diaz; Narayanamurti, Venkatesh

    2014-01-01

    In the study of innovation institutions, it is important to consider how different institutional models can affect a research organization in conducting or funding successful work. As an industry collaborative, Semiconductor Research Corporation (SRC) provides an example of a privately funded institution that leverages the inputs of several member…

  10. MONITORING AND ASSESSING THE RESEARCH ON CORPORATE SOCIAL RESPONSIBILITY PUBLISHED IN ROMANIAN ECONOMIC JOURNALS

    Directory of Open Access Journals (Sweden)

    Mariana-Cristina GĂNESCU

    2013-11-01

    Full Text Available The present paper aims to evaluate the interest of Romanian economic journals towards issues related to corporate social responsibility. The research began with drafting a list of Romanian economic journals, according to official classifications. We used content analysis to determine the characteristics of articles that address the issue of corporate social responsibility, based on the following criteria: number of articles whose titles include the term „corporate social responsibility”, ratio of pages devoted to CSR issues in the total number of pages, type of research, geographical area of research, authors’ affiliation, CSR issues being addressed. The research results helped create an indicator that measures the interest of Romanian economic journals towards issues related to CSR. According to the values of this indicator, we ranked the analysed publications.

  11. Knowledge, loyalty and the dividual corporate researcher body

    DEFF Research Database (Denmark)

    Møhl, Perle; Simonsen, Anja

    It could be assumed that in order to analyze a complex and highly contentious assemblage such as a border world where a multitude of different actors, technological practices, epistemes, and political, commercial and individual interests are at play, nothing would be more obvious than a collabora...... a dividual corporate researcher body where positions can be upheld and where knowledge can be protected because not shared. As a result, our corporate researcher body becomes dividual, a body with organs that operate independently of each other....... on at the border, where some people try to filter movement and manage flows while others try to circumvent or breach such filters, and where biometric technologies are taken into use and altered for both purposes, we could operate through a simple division of knowledge labour. We are thus doing as a group what we...... maintain a checkpoint somewhere along the Schengen border. And we learn things about our interlocutors’ ruses and stratagems. For example about profiling socks. And about where to buy a “clean fake” passport. And we come to question the obviousness of sharing knowledge. In this paper we analyze the chains...

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

    Directory of Open Access Journals (Sweden)

    Hanna Kim

    2015-03-01

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

  13. Research in corporate communication: An overview of an emerging field

    NARCIS (Netherlands)

    C.B.M. van 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

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

    Directory of Open Access Journals (Sweden)

    Cristina GĂNESCU

    2014-06-01

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

  15. Corporate entrepreneurship in organisational life-cycle

    OpenAIRE

    Duobienė, Jurga

    2013-01-01

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

  16. 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.

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

    DEFF Research Database (Denmark)

    Ulhøi, John Parm; Welford, Richard

    2000-01-01

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

  18. Corporate social responsibility, corporate reputation and employee engagement

    OpenAIRE

    Ali, Imran; Ali, Jawaria Fatima

    2011-01-01

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

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

    OpenAIRE

    Spear, Sara; Roper, Stuart

    2013-01-01

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

  20. 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...

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

    Directory of Open Access Journals (Sweden)

    Salmah Pattisahusiwa

    2017-06-01

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

  2. Organizational Effectiveness = Corporate Performance? Why and How Two Research Traditions Need to be Merged

    NARCIS (Netherlands)

    Glunk, U.; Wilderom, C.P.M.

    1996-01-01

    Organizational effectiveness and corporate performance research seem to deal with the same core construct: organizational effectiveness/performance.However, both research traditions have produced separate bodies of literature and have developed different strengths and weaknesses.Organizational

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

    Directory of Open Access Journals (Sweden)

    Ayoib Che Ahmad

    2003-01-01

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

  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. Serendipity: Genesis of the Electrochemical Instrumentation at Princeton Applied Research Corporation

    Science.gov (United States)

    Flato, J. B.

    2007-01-01

    Princeton Applied Research Corporation (PAR) was a small electronic instrument company in early 1960s but once they entered electrochemistry they were very successful. Since then they have developed and designed successful instruments with their tremendous knowledge and have made great contribution to the field of analytical chemistry.

  6. Corporate sustainability and inclusive development: highlights from international business and management research

    NARCIS (Netherlands)

    Kourula, A.; Pisani, N.; Kolk, A.

    Sustainability has attracted increasing attention from business scholars as corporations have started to take more responsibility for their environmental, social, and development impacts. In this review, we focus on the latest sustainability-related research published in the international business

  7. Bridging Corporate and Organizational Communication

    DEFF Research Database (Denmark)

    Christensen, Lars Thøger; Cornelissen, Joep

    2011-01-01

    organizational communication as well. We provide a formative and critical review of research on corporate communication as a platform for highlighting crucial intersections with select research traditions in organizational communication to argue for a greater integration between these two areas of research....... Following this review, we relax the assumptions underlying traditional corporate communication research and show how these dimensions interact in organizational and communication analysis, thus, demonstrating the potential for a greater cross-fertilization between the two areas of research. This cross......The theory and practice of corporate communication is usually driven by other disciplinary concerns than the field of organizational communication. However, its particular mind-set focusing on wholeness and consistency in corporate messages increasingly influence the domain of contemporary...

  8. Nuclear research and development: a program of the Atomic Energy Corporation of South Africa Limited

    International Nuclear Information System (INIS)

    Sonnekus, D.

    1985-01-01

    The research and development activities of the Atomic Energy Corporation of South Africa are briefly discussed. The activities consists of the following components: geotecnics, research and development, reactor development, research reactor, radiation technology, post-reactor fuel service, safety, research computers and library service

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

    Science.gov (United States)

    Stolz, Ingo Stephan

    2012-01-01

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

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

    OpenAIRE

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

    2013-01-01

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

  11. Approaching a Conceptual Framework for Research on Sustainability Performance in Corporate Value Chains

    DEFF Research Database (Denmark)

    Kjærgaard, Thomas

    variations of stakeholder engagement and adopt a value chain narrative in their sustainability reporting. Multi-stakeholder reporting standards like the Global Reporting Initiative (GRI) and the UN Global Compact (UNGC) are adopted by corporations across industries, but only target sustainability issues...... in supply- and value chains to a limited extent. Though, this article proposes that the ongoing work towards new standards for integrated sustainability reporting represents a unique opportunity for increasing the presence of supply- and value chain perspectives in reporting in a way that facilitates a more...... optimal use of sustainability reports as a primary data source in research. Hence, this article proposes a conceptual framework for research on sustainability performance in corporate value chains, which potentially increases the future contributions to both the literature let alone practice. Different...

  12. Corporate Risk Disclosure and Corporate Governance

    Directory of Open Access Journals (Sweden)

    Kaouthar Lajili

    2009-12-01

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

  13. Corporations as social contractors : a study on corporate social responsibility

    OpenAIRE

    Kalstad, Marius Aas

    2007-01-01

    This thesis takes up the issue of the role of business in today s society, in the form of Corporate Social Responsibility (CSR). The research question is: Do corporations/does business have responsibilities beyond maximising profit for owners? Social contract theory, as presented by Hobbes and Locke, is used to morally justify a corporate responsibility that goes beyond the traditional business responsibility of maximising profit for stolckholders. Further, the stakeholder model is proscribed...

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

    OpenAIRE

    Cristina Ganescu; Laura Dindire

    2014-01-01

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

  15. Corporate Business Diplomacy

    DEFF Research Database (Denmark)

    Søndergaard, Mikael

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Oliver S. Crocco

    2017-04-01

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

  17. 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); ...

  18. 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?...

  19. 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?...

  20. The Potential of Bootstrapping Research for Advancing the Understanding of the Role of Resources in Corporate Entrepreneurship

    OpenAIRE

    Winborg, Joakim

    2015-01-01

    Over the years we have seen an increased interest in businesses and in research for how to create conditions for entrepreneurship in established businesses (referring to corporate entrepreneurship). From research we know that access to and use of resources is critical for realizing corporate entrepreneurship activities. Even though the role of resources has been examined this conceptual paper identifies areas in need of development. The aim of the paper is to introduce and use insights from r...

  1. 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...

  2. 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.

  3. 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

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

    OpenAIRE

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

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Dewi Damayanti

    2017-10-01

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

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

    Directory of Open Access Journals (Sweden)

    Alena Kocmanová

    2011-01-01

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

  7. 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...

  8. Update on radon-mitigation research in schools. Rept. for 1988-Aug 91

    International Nuclear Information System (INIS)

    Leovic, K.W.; Craig, A.B.; Harris, D.B.

    1991-01-01

    The paper is an overview of research by EPA's Air and Energy Engineering Research Laboratory (AEERL) on radon mitigation in 47 schools since 1988. The structural and heating, ventilating, and air-conditioning (HVAC) system characteristics of the research schools are presented, along with the mitigation techniques implemented in the schools. Research discussed includes recent and on-going projects in Colorado, Maine, Maryland, Ohio, South Dakota, Tennessee, and Virginia. Initial research focussed on the application of active subslab depressurization (ASD) to school buildings, and recent research has emphasized the ability and limitations of using HVAC systems to reduce radon levels in schools. A goal of future projects is to compare the effectiveness of the two techniques in the same building. Slab-on-grade is the most prevalent substructure in AEERL's research schools and, depending on pressure field extension, ASD systems have been recommended for radon control in many of them. In schools where they have been installed, ASD systems have performed well and are currently being evaluated for long-term performance. The distribution of HVAC system types in these schools is about a third central air handling systems, a third unit ventilators, and a third that do not supply conditioned outdoor air (i.e., fan coil units or radiant heat)

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

    OpenAIRE

    Nor Azizah Zainal Abidin; Halimah @ Nasibah Ahmad

    2007-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Bistra VASSILEVA

    2009-01-01

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

  11. De Ratio van Corporate Governance

    NARCIS (Netherlands)

    A. de Jong (Abe)

    2006-01-01

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

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

    OpenAIRE

    Pérez Ruiz, Andrea

    2015-01-01

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

  13. Convergence of Corporate and Public Governance

    Directory of Open Access Journals (Sweden)

    Gérard Hirigoyen

    2013-06-01

    Full Text Available By analyzing the differences between the corporate and public governance, theoretical and empirical research seems to indicate that the two domains of governance are far too different to share any common aspect. However, in this particular research, it has been argued that public governance is an application of corporate governance. Thus, the research question entails the description and analysis of this possible convergence of the two. Extensive research from literature on corporate governance has been undertaken to establish a relationship between the boards process and the roles that acts as a framework to bridge the gap separating corporate governance from public governance. Corporate governance, at a global level, exists in the for-profit as well as nonprofit organizations. Thus, the definition of this concept needs to be viewed from “an innovative” eye, considering the relationship between the process of the board and roles as characteristic of the public organization and private ones. As the private as well as public organizations are an application of corporate governance, the difference between the two gets narrowed. For the purpose of this research, the case of the French hospitals’ board has been taken into consideration. The members of the public board have been considered for the board process to perform their roles.

  14. Corporal punishment.

    Science.gov (United States)

    Bauman, L J; Friedman, S B

    1998-04-01

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

  15. 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.

  16. 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...

  17. Corporate governance and the audit committee as part of Corporate Social Responsibility

    OpenAIRE

    Mancilla Rendón María Enriqueta; Saavedra García María Luisa

    2015-01-01

    The purpose of this paper is to study the principles of the international standard ISO 26000, and the relation between social responsibility and internal control rules management organizations establish their business and relationship with Corporate Social Responsibility the board of directors and the audit committee to strengthen corporate trust and manage corporate risk. The research is based on a survey of companies listed on the Mexican stock market, in 2011. The variables have been studi...

  18. Corporate Reputation and the Discipline of Organizational Communication

    DEFF Research Database (Denmark)

    Remke, Robyn

    2013-01-01

    Corporate reputation and organizational communication research share some points of theoretical and conceptual overlap, even if the term “corporate reputation” is rarely used within organizational communication scholarship. These shared interests align around theoretical and empirical questions...... related to the core corporate reputation concept. This chapter attempts to highlight these overlaps and offers suggestions as to how organizational communication research can contribute to the understanding of corporate reputation. Specifically, the chapter focuses on the noteworthy overlap of empirical...... interests within organizational communication and corporate reputation research that relates to organizational identity and identification and leadership. Arguing an organizational communicative framework explicates theoretical aspects of corporate reputation that more traditional management and business...

  19. Analysis of SATU Indonesia award activities, one of Astra’s corporate social responsibility (CSR) programs as corporate communications media for society

    OpenAIRE

    I.W., Lely Fachrul; Salamah, Ummi

    2017-01-01

    Corporate social responsibility (CSR) program is a form of corporate social responsibility in reducing the impact of its business activities, which in its implementation is supported by CSR corporate communication strategy to run effectively. The aim of the research is to analyze the implementation of SATU Indonesia Award activities, one of Astra's corporate social responsibility (CSR) program and measure the reputation of Astra corporation for the society. This research uses qualitative rese...

  20. Analysis of VSAM Research at Carnegie Mellon University and the Sarnoff Corporation: Potential Application to Small Unit Operations

    National Research Council Canada - National Science Library

    Dion-Schwarz, Cynthia

    1999-01-01

    This paper summarizes an analysis of the Video Surveillance and Monitoring (VSAM) research being conducted by researchers at Carnegie Mellon University and the Sarnoff Corporation under the Defense Advanced Research Projects Agency...

  1. Hazardous Waste Cleanup: IBM Corporation-TJ Watson Research Center in Yorktown Heights, New York

    Science.gov (United States)

    IBM Corporation -TJ Watson Research Center is located in southern Yorktown near the boundary separating the Town of Yorktown from the Town of New Castle. The site occupies an area of approximately 217 acres and adjoins land uses are predominantly residenti

  2. Corporate governance – research of key indicators on market of processing industry in the Czech Republic via cluster analysis

    Directory of Open Access Journals (Sweden)

    Iveta Šimberová

    2012-01-01

    Full Text Available The discussion on corporate governance has oriented on practical problems, including corporate fraud, the abuse of managerial power and social irresponsibility. Contemporary cognition implicates the fact that the questions regarding to corporate governance are very actual especially in relation to company competitiveness, company performance and sustainability of success (long term viability. Paper is focused to the current questions regarding to the definition of corporate governance, looking for the appropriate conceptual framework and identification of key corporate governance indicators in selected industrial market in the Czech Republic via cluster analysis. The scientific aim is looking for the appropriate key indicators in processing industry as a base for the corporate governance performance measurement. The presentations of the results in the paper are just part of selected results in the framework of the elaborated research project titled “Construction of Methods for Multifactor Assessment of Company Complex Performance in Selected Sectors”.

  3. Hybrid corporate governance: a choice for Poland?

    OpenAIRE

    Samól, Katarzyna A.

    2014-01-01

    The purpose of the research investigation is to consider the potential opportunities through which corporate governance may be developed to better suit the developing commercial culture within Poland. In order to do this, I formulate the following research questions: ‘What are the weaknesses of the Polish corporate governance system?’, ‘What changes should be made to corporate governance in Poland?’, and ‘Is a hybrid corporate governance model a choice for Poland?’ The concept of hybridisatio...

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

    Directory of Open Access Journals (Sweden)

    Oscar Licandro

    2017-01-01

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

  5. 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)

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

    Directory of Open Access Journals (Sweden)

    Nor Azizah Zainal Abidin

    2007-01-01

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

  7. 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.

  8. Research findings can change attitudes about corporal punishment.

    Science.gov (United States)

    Holden, George W; Brown, Alan S; Baldwin, Austin S; Croft Caderao, Kathryn

    2014-05-01

    Positive attitudes toward the use of corporal punishment (CP) predict subsequent spanking behavior. Given that CP has frequently been associated with behavior problems in children and child maltreatment, this prevention work was designed to test whether adults' attitudes could be changed by informing participants about the research findings on problematic behaviors associated with CP. Two random assignment studies are reported. In Study 1, we tested whether an active reading condition would result in more attitude change than a passive condition. With a sample of 118 non-parent adults, we found that after reading very brief research summaries on the problems associated with CP, there was a significant decrease in favorable attitudes toward CP. Contrary to expectations, the magnitude of the change was comparable for active and passive processing conditions. In Study 2, we extended our approach to a sample of 520 parents and included a control group. A significant decrease in positive attitudes toward spanking was observed in the intervention group, but no change for the control group. Parents who were unaware of the research showed more change after reading the summaries. Thus, these studies demonstrate that a brief and cost-effective approach to raise awareness of research findings can reduce positive attitudes toward CP. Implications for prevention and intervention are discussed. Copyright © 2013. Published by Elsevier Ltd.

  9. THE IMPACTS OF CORPORATE REPUTATION AND SERVICE QUALITY ON CUSTOMER SATISFACTION: A RESEARCH AT SHOPPING MALLS IN ISTANBUL

    Directory of Open Access Journals (Sweden)

    Adnan Duygun

    2016-08-01

    Full Text Available Retailing, with the growing number of Shopping Malls, is a booming sector. The main purpose of this study is to develop and test a model to reveal the influence of corporate reputation and service quality on customer satisfaction in retail sector. The study employs RepTrak scale to measure the corporate reputation and retail service quality scale (RSQS to measure the retail service quality. The results reveal that corporate reputation has no effect on customer satisfaction. Physical appearance and materials, communication and problem solving that factors of retail service quality, are proved to have an effect on customer satisfaction. Moreover, the results exhibit that there ise a significant and positive relationsihip between corporate reputation and retail service quality. The study also makes recomandations and suggestions for further researchs.

  10. Beer production enteprises corporate social responsibility research in colleges

    OpenAIRE

    Išoraitė, Margarita

    2013-01-01

    The article analyzes the concept of corporate social responsibility, more importantly, corporate social responsibility in Lithuanian politics. Many references are given according to the main reasons why CSR issues are of strategic importance: it is a natural stage of development organizations in the light of changing public expectations; exhaustion of natural resources have become the limiting factor in the development activities; environmental problems have become global in scale; there is a...

  11. 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.

  12. Proceedings of the Conference on Industry and Day Care (Urban Research Corporation, Chicago, 1970).

    Science.gov (United States)

    Urban Research Corp., Chicago, IL.

    This booklet of conference proceedings reflects the efforts of the Urban Research Corporation to continue conversation between industry and day care specialists. A group of 175 industry representatives, early childhood specialists, community agency representatives, and day care operators and franchisers convened to discuss their mutual concerns.…

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

    Directory of Open Access Journals (Sweden)

    Ismawati Haribowo

    2016-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Jaja Suteja

    2017-12-01

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

  15. Convergence of Corporate and Public Governance

    OpenAIRE

    Gérard Hirigoyen; Radhoine Laouer

    2013-01-01

    By analyzing the differences between the corporate and public governance, theoretical and empirical research seems to indicate that the two domains of governance are far too different to share any common aspect. However, in this particular research, it has been argued that public governance is an application of corporate governance. Thus, the research question entails the description and analysis of this possible conve...

  16. A bibliometric analysis of 30 years of research and theory on Corporate Social Responsibility and Corporate Social Performance

    NARCIS (Netherlands)

    de Bakker, F.G.A.; Groenewegen, P.; den Hond, F.

    2005-01-01

    Social responsibilities of businesses and their managers have been discussed since the 1950s. Yet no consensus about progress has been achieved in the corporate social responsibility/corporate social performance literature. In this article, we seek to analyze three views on this literature. One view

  17. 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.

  18. 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.

  19. Lithuanian corporate tax accounting improvement solutions

    OpenAIRE

    Bružauskas, Valentinas; Stončiuvienė, Neringa

    2012-01-01

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

  20. Causal factors of corporate crime in Taiwan: qualitative and quantitative findings.

    Science.gov (United States)

    Mon, Wei-Teh

    2002-04-01

    Street crimes are a primary concern of most criminologists in Taiwan. In recent years, however, crimes committed by corporations have increased greatly in this country. Employing the empirical approach to collect data about causal factors of corporate crime, the research presented in this article is the first systematic empirical study concerning corporate crime in Taiwan. The research sample was selected from a corporation with a criminal record of pollution caused by the release of toxic chemicals into the environment and a corporation with no criminal record. Questionnaire survey and interviews of corporate employees and managers were conducted, and secondary data were collected from official agencies. This research indicated the causal factors of corporate crime as follows: the failure of government regulation, lack of corporate self-regulation, lack of public concern about corporate crime, corporate mechanistic structure, and the low self-control tendency of corporate managers.

  1. GOOD CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE

    Directory of Open Access Journals (Sweden)

    I Gusti Ayu Purnamawati

    2017-04-01

    Full Text Available This research explained the relationship between Good Corporate Governance mechanism to company’s value, and the extent disclosure of Corporate Social Responsibility as moderation variable. Hierarchical regression analysis was used to examine modernization impact in the relationship between dependent and independent variable. Sample gathering was undertaken from 2012 to 2014. Tobin’s Q was used to assess the company’s value. Whereas Good Corporate Governance mechanism that was proxy by the number of managerial ownership and institutional ownership quantity was taken from ownership scale existed in company financial report. Extent measurement of Corporate Social Responsibility expressing was carried out by calculating each company’s CSR Index. This research used 44 samples of manufacturing companies meeting the criteria of purposive sampling. The testing of moderation effect and the main effect in the research was done using hierarchical regression analysis. The result showed that there were positive and significant relationship between GCG mechanism and company value, whereas between CSR extent disclosure and company value there was insignificant result. For examining the moderation impacts, CSR extent disclosure succeeded to moderate the relationship between managerial ownership and company value, but the extent of CSR expression did not succeed in moderating the relationship between institutional ownership and company value.

  2. 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...

  3. 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:.

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

    Science.gov (United States)

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

    2017-01-01

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

  5. 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.

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

    Directory of Open Access Journals (Sweden)

    Dongmin Lee

    2016-12-01

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

  7. 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)

  8. Quality of Institutions and Import Substitution of Capital: Cross-country Research on the Corporate Bond Markets

    Directory of Open Access Journals (Sweden)

    Teplova Tamara V.

    2017-06-01

    Full Text Available We have analyzed the institutional determinants of local currency (LCY corporate bond markets development during the period of 2010–2016 on a cross–country sample. We have considered a wide range of indicators of the quality of the institutional environment including the Heritage Foundation's Index of Economic Freedom, the World Bank’s indicators of the development of political and legal institutions, the World Economic Forum’s indicators of corporate culture, the development and regulation of financial markets. Unlike most previous studies, we have tested not only static regression models (multifactor linear regressions but also dynamic models based on the generalized method of moments (GMM, which allows to solve the problem of endogeneity of variables. The sample consists of 420 quarterly observations on 15 emerging markets, which were the leaders by the issuance volume of corporate bonds in the pre–crisis 2013. The results show that the low quality of institutional environment as well as macroeconomic and financial instability stimulate the growth of the share of LCY corporate bonds in the total issuance volume. In the periods of instability, local currency corporate bonds become less attractive for foreign investors, therefore, issuers are forced to raise capital in the domestic market, i.e. to realize the import substitution of capital. We rank factors by the significance of their influence on the explained variable. The most significant factors in both static and dynamic model specifications are the World Bank’s indicators of regulatory quality and rule of law. A decline in sovereign credit ratings also gives impetus to the development of LCY corporate bond markets. The results of our research show that more developed stock markets suppress the growth of LCY corporate bond markets: equity corporate bonds are competing financing sources for companies from developing countries. On the contrary, a developed banking sector

  9. Comparison of Corporate Image a nd Patient Loyalty Perceptions of Outpatients and Inpatients: Example of a Training and Research Hospital in Ankara

    Directory of Open Access Journals (Sweden)

    Ömer Rıfkı Önder

    2014-12-01

    Full Text Available The purpose of this study is to determine the level of corporate image and patient loyalty of outpatients and inpatients who get services from a hospital and to evaluate the relationship between corporate images’ factors and patient loyalty. Totally 600 patients from a training and research hospitals in Ankara, formed the study sample. As a result, outpatients’ loyalty and image perceptions found medium level; while inpatients’ level found high. In addition, the effect of corporate image factors on patient loyalty was determined that there is a statistically significant , strong and positive correlation and 83% of patient loyalty is explained by corporate image factors. Based on the research findings, making improvements especially in quality and also physical, communication, social responsibility factors can obtain loyal patients. It is suggested to adopt different strategies to outpatients and inpatients while implementing these improvements.

  10. Corporate Governance Disclosure in Malaysia

    OpenAIRE

    ONG, Wei Jiin

    2006-01-01

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

  11. LITERATURE REVIEW ON CORPORATE GOVERNANCE - FIRM PERFORMANCE RELATIONSHIP

    Directory of Open Access Journals (Sweden)

    Pintea Mirela-Oana

    2015-07-01

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

  12. CORPORATE REBRANDING OF GRAMEDIA STORE (CORPORATE REBRANDING DI GRAMEDIA STORE

    Directory of Open Access Journals (Sweden)

    Natasha Helena Kairupan

    2016-10-01

    Full Text Available Abstract. The purposes of this research are to determine the stages of analysis, planning, and evaluation of corporate rebranding process of Gramedia Book Store to be Gramedia Store to rise stakeholder’s awareness. The method used is descriptive qualitative with positivism paradigm. The technique of collecting data through in-depth interview, observation, and literature study. The result of this research showed the analysis stage by analyzing the market through insights and foresights, brand audit through SWOT analysis, and identifying opportunities. The planning stage is by determine the purpose of the planning process and then determine the target audience, consist of external and internal customer. The planning of external customer by renaming and change of corporate identity, and marketing planning using communication channel (above the line and below the line. The planning of internal customer by Brand Induction, training, inspiration briefing at store, and innovation competition. The evaluation of rebranding process of Gramedia Store is having a focus group discussion with customer, media monitoring, and presentation to BOD. Keywords : Process, Corporate Rebranding, Stakeholder Awareness, Corporate Identity, Gramedia Store Abstrak.Tujuan penelitian ini adalah untuk mengetahui bagaimana tahapan analisis, perencanaan, dan evaluasi proses corporate rebranding Gramedia Book Store menjadi Gramedia Store untuk meningkatkan stakeholder awareness. Pendekatan yang digunakan adalah kualitatif dengan paradigma positivisme dan jenis studi deksriptif. Teknik pengumpulan data yang dilakukan melalui wawancara mendalam, observasi, dan studi pustaka. Berdasarkan hasil penelitian, tahapan analisis dilakukan dengan menganalisis pasar melalui insights dan foresights, audit merek dengan analisis SWOT, dan mengidentifikasi peluang. Dalam tahapan perencanaan dengan menentukan tujuan kemudian menentukan target audiens, yaitu eksternal dan internal. Perencanaan

  13. Realizing the value of Family Business Identity as Corporate Brand Element — A Research Model

    OpenAIRE

    Blombäck, Anna

    2011-01-01

    Recent publications among family business scholars reveal an emerging interest to investigate questions related to marketing communications and brand management. An underlying question for this research is whether, how, and under what circumstances the portrayal of a family business identity influences corporate brand equity. Research in brand management clarifies the importance of learning how consumer behavior is influenced by brand leveraging beyond the core product or company. Such knowle...

  14. A RESEARCH ON RELATIONSHIP BETWEEN CORPORATE GOVERNANCE RATINGS OF BANKS LISTED IN ISTANBUL STOCK EXCHANGE (BIST) CORPORATE GOVERNANCE INDEX AND SOME OF THEIR CHARACTERISTICS

    OpenAIRE

    Ozlem I. Koc

    2014-01-01

    Capital Markets Board of Turkey principles of corporate governance consist of four categories: Shareholders, Public Disclosure and Transparency, Stakeholders, Board of Directors. The corporate governance rating is determined by the rating institutions incorporated by Capital Markets Board of Turkey in its list of rating agencies as a result of their assessment of the company's compliance with the corporate governance principles. Publicly held corporations are listed in BIST Corporate Governan...

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

    Science.gov (United States)

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

    2017-01-01

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

  16. The Danish Model of Corporate Citizenship

    DEFF Research Database (Denmark)

    Rendtorff, Jacob Dahl

    2017-01-01

    , but the corporation also engages in research to manufacture related medicines and to find a cure for the disease. Novo Nordisk is a company that considers good corporate citizenship and CSR as fundamental for a management strategy. The company also works with stakeholder communication as important for corporate self-perception...... identity, image, and self-perception. Moreover, values of balance are also connected with external stakeholders in the sense that they contribute to the formation and identification of ethical integrity as a central component of organizational identity. Novo Nordisk is a large multinational corporation...

  17. Corporate plan 1989

    International Nuclear Information System (INIS)

    1988-12-01

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

  18. CSR INTEGRATION INTO THE CORPORATE STRATEGY

    Directory of Open Access Journals (Sweden)

    Patrizia GAZZOLA

    2014-12-01

    Full Text Available The aim of this research paper is to develop a model for the integration of ethics and Corporate Social Responsibility (CSR into the company strategy as a source of competitive advantages. CSR is an organization's obligation to consider the interests of their customers, employees, shareholders, communities and to consider the social and environmental consequences of their business activities. By integrating CSR into the corporate strategy and stakeholder management, organizations can ensure that the increasing of shareholder value doesn’t overshadow the need to behave ethically to their stakeholders. The research is based on the theoretical framework that supports a thesis of beneficial impact of the development and implementation of CSR plan: by planning out CSR as part of a corporate strategy, companies can achieve the ultimate goal of creating both social value and corporate value.

  19. Reduction of Asymmetric Information through Corporate Governance Mechanisms

    DEFF Research Database (Denmark)

    Holm, Claus; Schøler, Finn

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

  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 Governance Quality in Selected Transition Countries

    Directory of Open Access Journals (Sweden)

    Danila Djokic

    2017-12-01

    Full Text Available Important questions that concern the notion of good corporate governance focus on what good corporate governance is, who benefits from good corporate governance, and how corporate governance quality can be measured. The aim of our study was to broaden our understanding of the role of standards and codes of good corporate governance in improving governance practices.We found that not only formal regulations, standards, and governance codes, but also corporate governance indices-which make the assessment of companies’ governance practices possible-are important in measuring and improving governance quality. The results of the research based on the SEECGAN Index methodology indicated that mandatory requirements and voluntary recommendations of high governance standards had a positive impact on the corporate governance practice in Slovenia.

  2. 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...

  3. Current Debates in Corporate Social Responsibility: An Agenda for Research

    Directory of Open Access Journals (Sweden)

    David Crowther

    2007-06-01

    Full Text Available Corporate Social Responsibility (CSR has a particular prominence at this point in time, featuring heavily in the discourses of both academe and business. The understanding of what is meant by CSR continues to evolve as a consensus is reached. Nevertheless some important debates continue – or are commencing – which need to be resolved. It is the purpose of this paper to highlight these as some of the current debates within the CSR community – and hence form a significant part of an agenda for research in the area. Specifically we focus upon three key areas for the management of business, namely setting standards for reporting, identifying and implementing sustainable practice, and the management of risk.

  4. Aircraft Icing Handbook. (Update)

    Science.gov (United States)

    1993-01-01

    Report 1946-1947, U. S. Air Material Command Tech. Rept. 5676. Findeisen , W., *Meteorological Commentary of D (air) 1209, Icing,* Germany, Reichsamt fur...Wetterdienst, Forschungs-und Krfahrungsberichte, Ser. a, No. 29, 1943. Findeisen , W., *Meteorological-Physical Limitations of Icing on the Atmosphere...Apparatus for Measurement,’ Harvard - Mt. Washington Icing Research Report 1946-1947, U. S. Air Material Command Tech. Rept. 5676.. Findeisen , W., "The

  5. Corporate Foresight: Antecedents and Contributions to Innovation Performance

    DEFF Research Database (Denmark)

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

    In this paper we explore the current understanding of corporate foresight as a system for creating understandings of possible futures, factors that drive the need and usage of corporate foresight as well as how corporate foresight can contribute to a firm’s innovation performance. Drawing upon...... still limited research on corporate foresight, we find that 1) there is still little consensus on the concept of corporate foresight, 2) the need for corporate foresight can originate from both internal and external factors, and 3) innovation performance can be positively influenced by a number...

  6. 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...

  7. Engaged anthropology and corporate volunteering

    Directory of Open Access Journals (Sweden)

    Natália Blahová

    2015-12-01

    Full Text Available The aim of this paper is to present engaged anthropology and its methodological tools with a specific perspective of the research field and the position of the researcher with regard to research subjects. The study focuses on corporate volunteering as one of the forms of collaboration between the non-profit and the private sectors seeking solutions to social problems and community development. Volunteering projects contribute to the interlinking of the knowledge, skills, experience and resources of corporate employees and the representatives of the non-profit or the public sector. It is a part of the philanthropic strategy of companies which are willing to present themselves as entities responsible towards the environment in which they run their business, and towards their employees, partners and customers. Engaged anthropology can bring, through its methodological tools, a new perspective of corporate volunteering. Community-based participatory research on the process of knowledge creation includes all partners on an equal basis and identifies their unique contribution to problem solution and community development.

  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. 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...

  10. Corporate visual identity: a case in hospitals.

    Science.gov (United States)

    Alkibay, Sanem; Ozdogan, F Bahar; Ermec, Aysegul

    2007-01-01

    This paper aims to present a perspective to better understand corporate identity through examining the perceptions of Turkish patients and develop a corporate visual identity scale. While there is no study related to corporate identity research on hospitals in Turkey as a developing country, understanding consumer's perceptions about corporate identity efforts of hospitals could provide different perspectives for recruiters. When the hospitals are considered in two different groups as university and state hospitals, the priority of the characteristics of corporate visual identity may change, whereas the top five characteristics remain the same for all the hospitals.

  11. Competitive advantage and corporate communications

    Directory of Open Access Journals (Sweden)

    Mitić Sanja

    2013-01-01

    Full Text Available Strategic importance of corporate communications and its role in the development of competitive advantage has attracted interest of numerous researchers in the fields of organization, management, marketing and public relations. Recent studies particularly emphasise the growing importance of soft factors, such as reputation in the development of competitive advantage. Concept of reputation is strongly connected with stakeholder theory, which stresses the importance of corporate communications for competitive advantage of firms. The paper focuses on competitive advantage and the link among strategy, reputation and corporate communications.

  12. Corporate Disruption in the Science of Machine Learning

    OpenAIRE

    Work, Sam

    2016-01-01

    This MSc dissertation considers the effects of the current corporate interest on researchers in the field of machine learning. Situated within the field's cyclical history of academic, public and corporate interest, this dissertation investigates how current researchers view recent developments and negotiate their own research practices within an environment of increased commercial interest and funding. The original research consists of in-depth interviews with 12 machine learning researchers...

  13. Corporate governance attributes, firm characteristics and the level of corporate disclosure: Evidence from the Indian listed firms

    Directory of Open Access Journals (Sweden)

    Sunil Nandi

    2013-01-01

    Full Text Available This study investigates the association between firm characteristics, corporate governance attributes and the level of corporate disclosure of listed firms in India. The research paper has been based on a sample of 60 firms listed in the Bombay Stock Exchange (BSE / National Stock Exchange (NSE during the study period from 2000-01 to 2009-10. The study has used the Standard & Poor (2008 model for measuring the level of corporate disclosure. To examine the association between explanatory variables and the level of corporate disclosure, multiple regression model has been used. The results suggest a positive relationship between board size, ratio of audit committee members to total board members, family control, CEO duality, firm size, profitability, liquidity and the extent of corporate disclosure. However, the degree of corporate disclosure is negatively related to board composition, leverage and age of the firm.

  14. 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.

  15. Corporate Responsibility

    DEFF Research Database (Denmark)

    Waddock, Sandra; Rasche, Andreas

    2015-01-01

    We define and discuss the concept of corporate responsibility. We suggest that corporate responsibility has some unique characteristics, which makes it different from earlier conceptions of corporate social responsibility. Our discussion further shows commonalities and differences between corporate...... responsibility and related concepts, such as corporate citizenship and business ethics. We also outline some ways in which corporations have implemented corporate responsibility in practice....

  16. Corporate social responsibility audit: Theoretical aspects

    Directory of Open Access Journals (Sweden)

    Artem Koldovskyi

    2015-08-01

    Full Text Available This paper puts a conceptual framework to outline research for corporate social responsibility (CSR audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpretation of the corporate social responsibility audit. This paper examines the corporate social responsibility audit as a composition of four categories - management system audits, on-site audits, verbal probability expressions (VPE audits and technology audits. The paper concludes suggests to systematize multiple audits so that they can be conduct in three types of audits - environmental management audits covering in-house companies, environmental technology audits of products, and environmental audits of sites, including non-manufacturing sites and non-consolidated subsidiaries.

  17. Regulatory and institutional challenges of corporate governance in ...

    African Journals Online (AJOL)

    Regulatory and institutional challenges of corporate governance in post banking consolidation Nigeria. ... PROMOTING ACCESS TO AFRICAN RESEARCH ... From a banking industry perspective, good corporate governance demands

  18. Development of Corporate Governance Performance Indicators for Czech Manufacturing Companies

    Directory of Open Access Journals (Sweden)

    Pavláková Docekalová Marie

    2015-03-01

    Full Text Available Effective corporate governance is a key element in achieving long-term success for any company. The codes of conduct that corporate governance adopts directly determine the sustainability of business activities. With this in mind, this paper aims to demonstrate the results of research that identifies a set of key indicators of corporate governance performance. The presented research is quantitative. In order to identify key performance indicators, factor analysis was employed. It was found that corporate governance performance is influenced by two factors. For the first factor, the relationship between corporate governance and stakeholders is measured by key indicators: percentage of women within CG, contributions to political parties, politicians and related institutions and number of complaints received from stakeholders. The second factor, strategy & compliance, is generated from the following: percentage of strategic objectives met and total number of sanctions for breaching the law. This research aims to assist both academic and corporate practitioners who want to improve corporate governance performance and, through the use of key performance indicators, support the transparency and sustainability of their business.

  19. Corporate citizenship : Cultural antecedents and business benefits

    NARCIS (Netherlands)

    Maignan, I.S.J.; Ferrell, O.C.; Hult, G.T.M.

    The article explores the nature of corporate citizenship and its relevance for marketing practitioners and academic researchers. Specifically, a conceptualization and operationalization of corporate citizenship are first proposed. Then, an empirical investigation conducted in two independent samples

  20. 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...

  1. Flexible Work Styles in the Corporate Research Center.

    Science.gov (United States)

    Baker, Katherine

    2000-01-01

    Explores the appropriateness for flexible work schedules for corporate librarians and provides insight into the benefits of flexible work arrangements in other industries. Highlights include technological changes that have changed roles and made resources available electronically; telecommuters; job sharing; and the effects of flexible…

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

    Directory of Open Access Journals (Sweden)

    Zhanna Sergeyevna Belyayeva

    2011-03-01

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

  3. Euphemisms and Hypocrisy in Corporate Philanthropy

    DEFF Research Database (Denmark)

    la Cour, Anders; Kromann, Joakim

    2011-01-01

    philanthropic while remaining economically responsible. In this situation, some researchers have argued, corporations run the risk of being caught out as hypocrites. Through an analysis of the corporate social responsibility reports of the biggest multinational corporations, this article shows how the risk...... of hypocrisy is managed communicatively through the use of euphemisms. The article argues that the use of euphemisms makes it possible to communicate both economically and philanthropically without manifest contradictions. Euphemisms, however, are also risky in their own right....

  4. Corporate social responsibility audit: Theoretical aspects

    OpenAIRE

    Artem Koldovskyi

    2015-01-01

    This paper puts a conceptual framework to outline research for corporate social responsibility (CSR) audit based on the analysis of current CRS literature and audit models as implementation of CSR. It is intended to make clear the phenomena about the relationship between audit, implementation of business ethics principles and corporate governance. However, most studies do not take into account modify CSR audit. This paper reports part of a research we carried out on the theoretical interpreta...

  5. Corporate municipal governance for effective and efficient public service delivery in South Africa.

    Directory of Open Access Journals (Sweden)

    Paulin Mbecke

    2014-10-01

    Full Text Available This research acknowledges the current service delivery chaos manifested through numerous protests justifying the weakness of the “Batho Pele” good governance principles to facilitate, improve and sustain service delivery by local governments. The success of corporate governance in corporate companies and state owned enterprises is recognised prompting suggestions that local governments should too adopt corporate governance principles or King III to be effective. The research reviews the King III and literature to ascertain the lack of research on corporate governance in local governments in South Africa. Considering the particular set-up of local governments, the research doubts the successful application of King III in local governments. Through critical research theory, the current service delivery crisis in local governments in South Africa is described. The success of corporate governance systems in the United Kingdom and Australian local governments justify the need for a separate corporate municipal governance system as a solution to the crisis. A specific change of legislation and corporate governance guidelines is necessary to address the uniqueness of local governments. Hence, corporate municipal governance should be compulsory and based on ten standardised good governance principles via a code of corporate governance and a corporate governance framework responding to specific prerequisites for success

  6. CORPORATE GOVERNANCE MECHANISMS AND EARNINGS MANAGEMENT: A STATE OF THE ART

    Directory of Open Access Journals (Sweden)

    Vladu Alina Beattrice

    2015-07-01

    Full Text Available Extant research have for long identified that corporate governance has the potential to affect both financial performance and the opportunistic behavior of managers. Studies on the influence of corporate governance mechanisms on firm performance do not often assess the possibility that reported earnings can be misrepresented by managers with the scope of achieving various objectives. This paper examines the relationship between corporate governance mechanisms and earnings management practices. According to prior empirical studies in the field, corporate governance can reduce the extent of manipulative practices and increase the quality of financial reporting. As stated above, this study examined prior research investigating different corporate governance mechanisms that can have negative impact on earnings management practices. In this regard the legal system and the effects of takeover were examined as external mechanisms of corporate governance on manipulative behavior of managers. Internal mechanisms of corporate governance were also assessed. Board independence was found to enhance certain monitoring behaviors of managers while an audit committee can oversee the internal control for financial reporting and the quality of financial information. This paper contributes to corporate governance literature by providing detailed reviews of different corporate governance mechanisms on the most documented practice of creative accounting: earnings management. Limits of the current research are explored as well as the scope for future research.

  7. APL: a corporate strategy.

    Science.gov (United States)

    Fox, J; Nyatanga, L; Ringer, C; Greaves, J

    1992-06-01

    This paper is based on, and summarises, papers read at the second annual international conference of Nurse Education Tomorrow held at the University of Durham (UK) September 1991. To this end this paper will offer: Some Accreditation of Prior Learning (APL) definition and process as reflected in the literature available. A distinction will be made between APL and Accreditation of Prior Experiential Learning (APEL) although the procedures and processes for assessing them will be shown to be the same. A brief outline of corporate strategy, as it applies to APL, will be given to form the basis for logical demonstration of how Derbyshire Institute of Health and Community Studies has employed such a corporate strategy. Insights developed and gained from APL research currently being undertaken through the college of nursing and midwifery will be used to inform the development and nature of corporate strategy. A flowchart of the operationalisation of the corporate strategy is offered as an integrative summary of how all the APL ideas have had a positive cumulative effect. The paper finishes by highlighting the possible strengths and limitations of APL corporate strategy.

  8. Women on the corporate board of directors and corporate sustainability disclosure

    Directory of Open Access Journals (Sweden)

    Emeldah M. Modiba

    2017-09-01

    Full Text Available This research examined whether an improved participation of women in the board of directors has any relationship with sustainability disclosure. Accordingly, the objective of this research was to examine the relationship between the number of women on the board of directors and social investment disclosure and energy disclosure in the sample of companies. The paper used a quantitative approach and data were collected from the archives of sustainability reports of five companies that formed the sample. The panel-data regression analysis was used in data arrangement. Five sample of companies over five years produced a (5 x 5 panel resulting in 25 observations. Data was tested at an alpha of 0.05. Results from all the analysis showed a P value below the research alpha (P < 0,05 indicating a significant relationship. Therefore, findings from the panel-data regression analysis disclosed a positive relationship between the number of women on the board of directors and corporate disclosure on social investment and energy consumption. Further analysis also disclosed that women on the board of directors are related with the overall number of women employees in the company. The paper concludes that within the sample of companies, women on the board of directors may influence sustainability disclosure such as energy and social investment. Women on the board of directors might also assist the companies to achieve gender equity employment goals. The research recommends that given the unique social and environmental proclivity of women, the corporate should recruit more women in the boards to enhance accelerated corporate sustainability performance. Further research using expanded number of companies is recommended.

  9. Pengaruh Corporate Governance terhadap Efektifitas Mekanisme Pengurang Masalah Agensi

    Directory of Open Access Journals (Sweden)

    Zaenal Arifin

    2009-03-01

    Full Text Available The main objective of this research is to investigate whether there are a significant influence between corporate governance and effectiveness of agency-problem-reducing mechanism. The corporate governance is concern on all stakeholder interest while the agency variables are concern only on one of the most important stakeholders’ that is the stockholders. In theory, there should be a significant relationship between the corporate governance and the effectiveness of agency-problem-reducing mechanism. Using all manufacturing companies listed in Jakarta Stock Exchange during 2001 - 2004, this research found that corporate governance influence the effectiveness of debt mechanism in reducing agency problem. The other mechanism, dividend and independent board of director, do not effective to reduce agency problem and the corporate governance does not influence the effectiveness of these two mechanisms. Key words: agency problem, corporate governance, dividend, debt, independent Board of director

  10. The Suggestion of Some Comparative European Group Corporate Governance Standards after Financial Crisis, Corporate Scandals and Manipulation

    OpenAIRE

    Dinh Tran Ngoc, Huy

    2016-01-01

    In past few years, corporate scandals and bankruptcy in US and Europe and other parts of the world show some certain evidence on weak corporate governance, weak internal control system and weak audit. Though there are a few researches which have been done in the field of international corporate governance standards, we believe that this field with more rooms to explore. Therefore, this paper chooses a different analytical approach and among its aims is to give some systematic opinions. Fir...

  11. Intelligence analysis in corporate security

    Directory of Open Access Journals (Sweden)

    Manojlović Dragan

    2014-01-01

    Full Text Available Located in the survey indicate that the protection of a corporation, its internal and external interest from the perspective of quality data for intelligence analysis and the need for kroporacije and corporate security. Furthermore, the results indicate that the application is not only practical knowledge of intelligence analysis, but also its scientific knowledge, provides epistemologically oriented critique of traditional techniques undertaken in corporate security in connection with the analysis of the challenges, risks and threats. On the question of whether it can and should be understood only as a form of corporate espionage, any aspect of such a new concept in the theory and practice of corporate security, competitive intelligence activities, as well as an activity or involves a range of different methods and techniques meaningful and expedient activities to be implemented integrally and continuously within corporate security, given the multiple responses to the work. The privatization of intelligence activities as an irreversible process that was decades ago engulfed the western hemisphere, in the first decade of the third millennium has been accepted in Europe, in the sense that corporations at national and multinational levels of system intelligence analysis used not only for your safety but also for the competition, and nothing and less for growth companies and profits. It has become a resource that helps control their managers in corporations to make timely and appropriate decisions. Research has shown that intelligence analysis in corporate security one factor that brings the diversity of the people and give corporations an advantage not only in time, but much more on the market and product.

  12. Competitive advantage and corporate communications

    OpenAIRE

    Mitić Sanja; Ognjanov Galjina

    2013-01-01

    Strategic importance of corporate communications and its role in the development of competitive advantage has attracted interest of numerous researchers in the fields of organization, management, marketing and public relations. Recent studies particularly emphasise the growing importance of soft factors, such as reputation in the development of competitive advantage. Concept of reputation is strongly connected with stakeholder theory, which stresses the importance of corporate communications ...

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

    Directory of Open Access Journals (Sweden)

    Felichesmi Selestine Lyakurwa

    2013-11-01

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

  14. Perspectives of Corporate Governance in Croatian Banking Sector

    Directory of Open Access Journals (Sweden)

    Tea Golja

    2011-01-01

    Full Text Available Financial market of any country firstly has to be “secure”, but although financial market is regulated and monitored, we were witnesses of bad examples (Island. So, globally all aspects of corporate governance became interesting: ownership; nature of activities; liquidity ratios, etc. The goal of this paper is to give perspectives of corporate governance in Croatian banking sector. The results of the research conducted in October 2010 are presented. The situation regarding corporate governance issues in banks is highlighted. According to the research in Croatian banks in the future corporate governance should give more attention to responsiveness; equity; efficiency and effectiveness; and on accountability. Mentioned principles are not clearly defined and recognizable. These will assure differentiation on market and trust of all stakeholders.

  15. Hubungan antara Corporate Governance dan Variabel Pengurang Masalah Agensi

    Directory of Open Access Journals (Sweden)

    Zaenal Arifin

    2009-08-01

    Full Text Available The main objective of this research is to investigate whether there are a significant relationship be¬tween corporate governance and agency-problem-reducing variables. The corporate governance is concern on all stakeholders’ interest while the agency variables are concern on one of the most important stakeholders’ that is the stockholders-interest. Theoretically, there should be a significant relationship between the corporate govern¬ance and the agency-problem-reducing variables. Using 52 Indonesian listed companies in 2001 that had been investigated by Indonesian Institute for Corporate Governance (IICG for the companies’ practice of corporate governance and presented on SWA Magazine, this research found that no relationship between the corporate governance and the agency-problem-reducing variables. There are some possible explanations for this finding. First, reducing agency problems does not perceived (by investor affecting the companies’ practice of corporate governance. Second, the bonding mechanisms to reduce the free cash flows by increasing the dividend payment or increasing the debt and monitoring by the independent board of directors are not an effective mechanism to re¬duce agency problems. So these mechanisms do not correlate to the companies’ practice of corporate govern¬ance. Third, the score of corporate governance released by IICG are not valid. Further investigations are needed to find the true explanation.Key words: Corporate Governance, Masalah Agensi

  16. A review of research on corporate social responsibility in the banking sector

    Directory of Open Access Journals (Sweden)

    Yenni Viviana Duque Orozco

    2012-07-01

    Full Text Available This paper reviews the studies on corporate social responsibility (CSR in the banking sector. It seeks to identify the main issues analyzed in this regard in scientific literature, as well as the methodologies used, through an extensive review of research articles, books and book chapters published in the Scopus and Journal Citation Index (previously ISI databases between 1998 and 2011. Results show a high interest among researchers in studying the dissemination of CSR in the banking sector using quantitative and qualitative methods; however, phenomena such as the perception of stakeholders in regards to the social and environmental performance of banks, the impact of CSR practices in the local or national development in developing countries (especially in Latin America and the sector’s responsibility in bankarization have not been addressed in depth.

  17. Corporate Social Responsibility for Sustainability

    Directory of Open Access Journals (Sweden)

    Wojciech Przychodzeń

    2014-06-01

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

  18. Corporate actors in Western European television news

    NARCIS (Netherlands)

    Verhoeven, P.

    2009-01-01

    News about corporations can be understood as an interdependent relationship among the public relations function, organizational logic and the logic of the media. This research addresses the visibility and role of corporate actors in Western European public television news. A quantitative content

  19. FOUNDER’S SYNDROME AT THE BACKSTAGE OF AGENCY THEORY: A THREAT TO CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY

    Directory of Open Access Journals (Sweden)

    Şafak GÜNDÜZ

    2018-04-01

    Full Text Available Agency theory studies have had almost no attention to antecedents of the causes leading agent-principal problem. As there is yet no consensus over what constitutes a perfectly working corporate governance mechanism, this discursive analysis tries to draw attention to the hidden reason of agent-principal problem in order to help the constitution of healthy corporate governance with corporate social responsibility. The purpose is to put forward that Founder’s Syndrome could be one of the reasons behind agency problem and a threat to corporate governance and corporate social responsibility. This paper is the first to extend Agency Theory by associating it with a syndrome analysing the psychological and behavioural instigations of it, which fills the void in literature. A theoretical lens to enhance organizations’ ability to be the corporate social responsibility-focused by overcoming Founder’s Syndrome is provided bearing implications especially for organisational behaviour researchers.

  20. Corporate governance and control in Russian banks

    OpenAIRE

    Vernikov, Andrei

    2007-01-01

    The Working Paper examines peculiarities of the Russian model of corporate governance and control in the banking sector. The study relies upon theoretical as well as applied research of corporate governance in Russian commercial banks featuring different forms of ownership. We focus on real interests of all stakeholders, namely bank and stock market regulators, bank owners, investors, top managers and other insiders. The Anglo-American concept of corporate governance, based on agency theor...

  1. Practical application of corporate governance principles in a developing country: A case study

    OpenAIRE

    Wanjiru Gachie; Desmond Wesley Govender

    2017-01-01

    The importance of examining corporate governance in organisations cannot be overemphasised. Corporate governance failure which has resulted from weak corporate governance systems has highlighted the need for research aimed at contributing to the improvement and reform of corporate governance at business, national and international level. A review of corporate governance mechanisms and their practical application in two retail companies in South Africa was undertaken. The research question tha...

  2. Relevance of Corporate Governance in Nigerian Banks | Akinyomi ...

    African Journals Online (AJOL)

    Relevance of Corporate Governance in Nigerian Banks. ... PROMOTING ACCESS TO AFRICAN RESEARCH ... Although corporate governance is of general interests to the Nigerian public, that of the banking industry is of particular interest ...

  3. Corporate Divestiture and Performance: An Institutional View

    DEFF Research Database (Denmark)

    Flickinger, Miriam; Zschoche, Miriam

    2018-01-01

    support for corporate diversification is relatively low. During these periods, there is a high rate of divestitures. The high divestiture activity legitimizes this corporate action and leads to a positive reaction of the stock market to new divestiture announcements. This means that individual evaluations...... of the possiblep erformance outcomes of divestments are not the only factor determining the stock market reaction to a corporate divestiture announcement. Rather, investors might consider the perceived institutionalization of this corporate action when making their purchasing decisions. Using a meta......In this study, we investigate how the institutional environment affects shareholders’ reaction to a firm’s announcement of divestitures. Traditionally, divestiture research has adhered to a financial economics perspective, in which shareholders anticipate certain economic outcomes from corporate...

  4. THE IMPACT OF CORPORATE GOVERNANCE QUALITY ON COMPANIES

    Directory of Open Access Journals (Sweden)

    IONESCU ALIN

    2015-08-01

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

  5. Exploring Consumer Associations between Corporate Reputation, Corporate Sustainability and Product Attributes within Utilitarian Market Contexts

    OpenAIRE

    Garry, Tony; Harwood, Tracy

    2016-01-01

    Much of the extant literature proposes that contemporary motivated consumers assess, evaluate and differentiate firms based not only on their corporate reputation (CR), but also on their corporate sustainability (CS) strategy. However, research that examines the interrelationship and cognitive associations between CR, CS strategy and a firm’s product attributes among consumer stakeholders remains scant. To address this gap, we take a holistic perspective that draws on pertinent literature to ...

  6. 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.

  7. 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.

  8. Linking corporate strategy and supply chain management

    OpenAIRE

    Hofmann, Erik

    2009-01-01

    Purpose of this paper: The paper researches the linkages between corporate and supply chain strategy. It represents a stage of an on-going research initiative aimed at providing a framework for understanding systematically the integration of corporate strategy making and supply chain management. Design/methodology/approach: The paper engaged itself in the theory/literature related to strategic and supply chain management. Four generic levels of strategy are linked to supply chain ma...

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

    OpenAIRE

    Murwaningsari, Etty

    2010-01-01

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

  10. A meta-analysis of the published research on the affective, cognitive, and behavioral effects of corporal punishment.

    Science.gov (United States)

    Paolucci, Elizabeth Oddone; Violato, Claudio

    2004-05-01

    The present study is a meta-analysis of the published research on the effects of corporal punishment on affective, cognitive, and behavioral outcomes. The authors included 70 studies published between 1961 and 2000 and involving 47,751 people. Most of the studies were published between 1990 and 2000 (i.e., 53 or 68%) and were conducted in the United States (65 or 83.3%). Each of the dependent variables was coded, and effect sizes (ds) were computed. Average unweighted and weighted ds for each of the outcome variables were .35 and .20 for affective outcomes, .33 and .06 for cognitive outcomes, and .25 and .21 for behavioral outcomes, respectively. The analyses suggested small negative behavioral and emotional effects of corporal punishment and almost no effect of such punishment on cognition. Analyses of several potentially moderating variables, such as gender or socioeconomic status, and the frequency or age of first experience of corporal punishment, the relationship of the person administering the discipline, and the technique of the discipline all had no affect on effect size outcome. There was insufficient data about a number of the moderator variables to conduct meaningful analyses. The results of the present meta-analysis suggest that exposure to corporal punishment does not substantially increase the risk to youth of developing affective, cognitive, or behavioral pathologies.

  11. Corporate social responsibility in hospitality

    Directory of Open Access Journals (Sweden)

    Snježana Gagić

    2016-01-01

    Full Text Available Responsible management of global hospitality companies increasingly recognizes how important are concerns about the society, the environment as well as all stakeholders in maintaining a good market position. In Serbia, the concept of corporate social responsibility is relatively unknown and insufficiently researched in all business areas, especially in the hospitality industry where small businesses are dominated. The papers task is to present particular activities that demonstrate social responsibility to employees, customers-guests, local communities as well as the environment. The paper aims to highlight the benefits of adopting the principles of corporate social responsibility and innovation applied in catering enterprises as an example of good corporate social responsibility practices.

  12. Nonprofit Communications from a Corporate Communications Viewpoint

    Science.gov (United States)

    Cross, Ava

    2006-01-01

    Nonprofit organizations, such as social service agencies, charities, and hospitals, plan and prepare communications that are vital to their missions. Although not corporations, these organizations produce news releases, newsletters, and annual reports that are similar to those created in the corporate sector. In this research project for a course…

  13. Corporate social responsibility and psychological contract: towards ...

    African Journals Online (AJOL)

    There is growing concern about the activities of business in society. Much attention is drawn to the changing nature of the relationship between corporations and society which has increased the demand for organisations to recognise their corporate social responsibility (CSR). This research explores an understanding of the ...

  14. Crystal Structure, Spectroscopic Investigations, and Physical Properties of the Ternary Intermetallic REPt2Al3 (RE = Y, Dy–Tm and RE2Pt3Al4 Representatives (RE = Tm, Lu

    Directory of Open Access Journals (Sweden)

    Fabian Eustermann

    2018-04-01

    Full Text Available The REPt2Al3 compounds of the late rare-earth metals (RE = Y, Dy–Tm were found to crystallize isostructural. Single-crystal X-ray investigations of YPt2Al3 revealed an orthorhombic unit cell (a = 1080.73(6, b = 1871.96(9, c = 413.04(2 pm, wR2 = 0.0780, 942 F2 values, 46 variables with space group Cmmm (oC48; q2pji2hedb. A comparison with the Pearson database indicated that YPt2Al3 forms a new structure type, in which the Pt and Al atoms form a [Pt2Al3]δ− polyanion and the Y atoms reside in the cavities within the framework. Via a group-subgroup scheme, the relationship between the PrNi2Al3-type structure and the new YPt2Al3-type structure was illustrated. The compounds with RE = Dy–Tm were characterized by powder X-ray diffraction experiments. While YPt2Al3 is a Pauli-paramagnet, the other REPt2Al3 (RE = Dy–Tm compounds exhibit paramagnetic behavior, which is in line with the rare-earth atoms being in the trivalent oxidation state. DyPt2Al3 and TmPt2Al3 exhibit ferromagnetic ordering at TC = 10.8(1 and 4.7(1 K and HoPt2Al3 antiferromagnetic ordering at TN = 5.5(1 K, respectively. Attempts to synthesize the isostructural lutetium compound resulted in the formation of Lu2Pt3Al4 (Ce2Ir3Sb4-type, Pnma, a = 1343.4(2, b = 416.41(8, c = 1141.1(2 pm, which could also be realized with thulium. The structure was refined from single-crystal data (wR2 = 0.0940, 1605 F2 values, 56 variables. Again, a polyanion with bonding Pt–Al interactions was found, and the two distinct Lu atoms were residing in the cavities of the [Pt3Al4]δ– framework. X-ray photoelectron spectroscopy (XPS measurements were conducted to examine the electron transfer from the rare-earth atoms onto the polyanionic framework.

  15. 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

  16. 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.

  17. Determinant of The Corporate Environmental Disclosure: Study on Jakarta Islamic Index

    Directory of Open Access Journals (Sweden)

    Yulianti Yulianti

    2016-07-01

    Full Text Available The issue about corporate environment disclosure nowadays is increasing. This research aims to analyze the influence of firm size, leverage, proportion of independent commissioners, corporate secretary and firm age to corporate environmental disclosure. Thirteen companies that listed at Jakarta Islamic Index during 2011-2014 are used as sample. Data was analyzed using multiple regression technique. The independent variables are firm size, leverage, and proportions of independent commissioners, corporate secretary, and firma age. The result shows that simultaneously all independent variables have significant influence to corporate environmental disclosure. Whereas partially, firm size and firm age have significantly influence to corporate environmental disclosure. The implication of this research is the larger of the firm size and the longer firm will make a better corporate environmental disclosure in companies that listed at Jakarta Islamic Index.DOI: 10.15408/aiq.v8i2.3158

  18. Corporate Governance and Share Price: Evidence from listed Firms ...

    African Journals Online (AJOL)

    Corporate Governance and Share Price: Evidence from listed Firms in Nigeria. ... PROMOTING ACCESS TO AFRICAN RESEARCH ... Most companies in Nigeria adopt corporate governance practices without really knowing the resultant ...

  19. Corporate Governance for A.S.E. Listed Firms

    Directory of Open Access Journals (Sweden)

    Tellidou Theognosia

    2016-03-01

    Full Text Available The present paper focuses on the level of compliance and application of corporate governance from the corporations listed in the Athens Stock Exchange (A.S.E. and attempts to highlight improvements from the adoption of best practices suggested by corporate governance recent trends worldwide. In order for the research to be conducted, a series of qualitative and quantitative variables were used, as derived from the financial statements of 162 public companies. A more extensive analysis regarding the level of compliance with corporate governance was conducted in 25 companies with the highest and 25 corporations with the lowest score, whose classification in these positions was the result of a rating system that was created for this purpose.

  20. 75 FR 29722 - Foreign-Trade Zone 18-San Jose, CA; Application for Subzone; Lam Research Corporation (Wafer...

    Science.gov (United States)

    2010-05-27

    ... DEPARTMENT OF COMMERCE Foreign-Trade Zones Board [Docket 36-2010] Foreign-Trade Zone 18--San Jose, CA; Application for Subzone; Lam Research Corporation (Wafer Fabrication Equipment Manufacturing); Fremont, Newark, and Livermore, CA An application has been submitted to the Foreign-Trade Zones Board (the Board) by the City of San Jose, grantee of...

  1. 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...

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

    African Journals Online (AJOL)

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

  3. Corporate spirituality as organizational praxis

    NARCIS (Netherlands)

    drs. Eelco van den Dool

    2009-01-01

    A methodology for doing research into corporate spirituality should enable us to deal with the religious component of spirituality instead of trying to separate spirituality from religious beliefs, as the positivist school proposes. Waaijman’s phenomenological-dialogical research cycle enables us to

  4. Corporate Financial Assistance for Child Care. The Conference Board Research Bulletin No. 177.

    Science.gov (United States)

    Friedman, Dana

    Described are four different corporate initiatives that help employees pay for work-related child care expenses: vouchers, discounts, flexible benefit programs and comprehensive cafeteria plans, and flexible spending accounts with salary reduction. Several other options, such as corporate contributions to community programs, subsidizing on-site…

  5. CORPORATE SOCIAL RESPONSIBILITY IMPACTS ON SUSTAINABLE HUMAN DEVELOPMENT

    Directory of Open Access Journals (Sweden)

    Kerstin Anstätt

    2016-06-01

    Full Text Available The goal of this article is to critically analyze the findings of the first, recently published, studies about Corporate Social Responsibility (CSR impacts on Sustainable Human Development (SHD. We aim at deriving conclusions for effective CSR strategies and at identifying consequences for management and research. As CSR claims to create value for corporations and for society, we argue that the people-centered Capability Approach (CA is promising to provide neglected and much needed insights how corporate activities affect individuals and communities. Based on a survey of recent literature addressing CSR impacts on SHD, we highlight CSR potentials to improve average well-being in multiple dimensions of SHD. Moreover, we critically assess challenges and limitations of CSR as a strategy to preserve and foster SHD. For instance, studies have shown that, despite CSR-driven well-being increases, social capital, relational capabilities and collective agency may become challenged by corporate strategies. Moreover, corporate environmental impacts have been found to be less often addressed by both, companies and SHD researchers. Resulting inequality and fairness issues have been identified as causes of violence against corporations even in the presence of total well-being improvements. We conclude that companies should strategically take into account a comprehensive range of factors driving and hampering SHD to account for their whole portfolio of corporate opportunities and risks. This requires evaluating CSR impacts instead of only focusing on CSR inputs and outputs. Thereby, corporations can mitigate their risks, improve their stakeholder trust and strengthen their competitiveness.

  6. Top management motivation in global corporations

    Directory of Open Access Journals (Sweden)

    Dmytro Lukianenko

    2015-11-01

    Full Text Available The article explores economic localization, socialization and development intellectualization processes. The research is focused on the relevant problem implying formation and development of human resources at organizations as a key factor of their competitiveness. Based on generalizing modern theoretical motivational models a comprehensive analysis of the motivation system for top management of corporations within the paradigm of global management has been carried out. Special attention is paid to the phenomenon of global business personification and virtualization, as well as to the formation of new financial and nonfinancial incentives for top managers. Practices of effective incentives for the contemporary key corporate management actors have been studied. A comprehensive country-based comparative analysis of key tools for financial and non-financial corporate incentives for top managers within the system of long-term, short-term and regulatory criteria and parameters has been performed. Based on summarizing academic studies and empirical evidence of the leading multinational corporations a motivational model for top management of corporations has been grounded and suggested for practical implementation in Ukraine with the said model accounting for the corporations' basic needs, financial status and interests as well as for countryspecific and regional features.

  7. Corporate Governance in PT Lippo Karawaci Tbk

    Directory of Open Access Journals (Sweden)

    Retno Kusumastuti

    2012-06-01

    Full Text Available When mismanagement and misuse run rampant in giant corporations, as in the case of Enron in 2001, good corporate governance becomes mandatory. From the perspective of the agency theory, the separation of capital owners and management must lead to strictly applied good corporate governance. The purpose is to eliminate any disadvantages to the corporation's objective, namely providing added values to all relevant parties. The agency theory also covers two aspects: agency issues and agency costs. The research uses the qualitative approach and data is gathered through extensive interview, secondary data, and bibliography study. Key persons among the sources are selected based on specific criteria. Data validity is obtained through the triangulation technique, and the samples used are PT Lippo Karawaci Tbk and subsidiaries. The results show that governance practices are unique in each corporation, in accordance with their characteristics.

  8. Corporate identity as a factor of corporate security

    OpenAIRE

    Perelygina, Elena

    2011-01-01

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

  9. A review of Dutch corporate sustainable development reports

    NARCIS (Netherlands)

    Asif, Muhammad; Searcy, C.; dos Santos, Paulo; Kensah, D.K.

    2013-01-01

    There is increasing pressure on corporations for sustainability reporting. However, current patterns in corporate sustainability reporting are not well understood. Additional research is needed to identify the contents of current reports and to provide a basis for improvement. The aim of this

  10. Junior Faculty of Color in the Corporate University: Implications of Neoliberalism and Neoconservatism on Research, Teaching and Service

    Science.gov (United States)

    Osei-Kofi, Nana

    2012-01-01

    In higher education today, an overwhelming acceptance of neoliberal and neoconservative ideologies that advance corporate logics of efficiency, competition and profit maximization is commonplace. Market-driven logics and neoconservative ideals shape decision-making about what is taught, how material is taught, who teaches, who does research, who…

  11. The effects of corporate restructuring on hospital policymaking.

    Science.gov (United States)

    Alexander, J A; Morlock, L L; Gifford, B D

    1988-01-01

    Hospital corporate restructuring is the segmentation of assets or functions of the hospital into separate corporations. While these functions are almost always legally separated from the hospital, their impact on hospital policymaking may be far more direct. This study examines the effects of corporate restructuring by community hospitals on the structure, composition, and activity of hospital governing boards. In general, we expect that the policymaking function of the hospital will change to adapt to the multicorporate structure implemented under corporate restructuring, as well as the overlapping boards and diversified business responsibilities of the new corporate entity. Specifically, we hypothesize that the hospital board under corporate restructuring will conform more to the "corporate" model found in the business/industrial sector and less to the "philanthropic" model common to most community hospitals to date. Analysis of survey data from 1,037 hospitals undergoing corporate restructuring from 1979-1985 and a comparison group of 1,883 noncorporately restructured hospitals suggests general support for this hypothesis. Implications for health care governance and research are discussed. PMID:3384671

  12. The effects of corporate restructuring on hospital policymaking.

    Science.gov (United States)

    Alexander, J A; Morlock, L L; Gifford, B D

    1988-06-01

    Hospital corporate restructuring is the segmentation of assets or functions of the hospital into separate corporations. While these functions are almost always legally separated from the hospital, their impact on hospital policymaking may be far more direct. This study examines the effects of corporate restructuring by community hospitals on the structure, composition, and activity of hospital governing boards. In general, we expect that the policymaking function of the hospital will change to adapt to the multicorporate structure implemented under corporate restructuring, as well as the overlapping boards and diversified business responsibilities of the new corporate entity. Specifically, we hypothesize that the hospital board under corporate restructuring will conform more to the "corporate" model found in the business/industrial sector and less to the "philanthropic" model common to most community hospitals to date. Analysis of survey data from 1,037 hospitals undergoing corporate restructuring from 1979-1985 and a comparison group of 1,883 noncorporately restructured hospitals suggests general support for this hypothesis. Implications for health care governance and research are discussed.

  13. United States Air Force Graduate Student Research Program. Program Technical rept. Volume 3

    Science.gov (United States)

    1988-12-01

    patients with coronary artery disease routinely have continuous LV pressures recorded, applying the nuclear stethoscope concurrently will allow...research project. 73-3 I. INTRODUCTION: Bone defects can result from removal of bone from donor sites, diseased bone, excision of tumors, pathologic...large body of data which has clearly documented the existence of a " respiratory burst" of metabolic activity associated with phagocytosis El]. The

  14. Practical application of corporate governance principles in a developing country: A case study

    Directory of Open Access Journals (Sweden)

    Wanjiru Gachie

    2017-03-01

    Full Text Available The importance of examining corporate governance in organisations cannot be overemphasised. Corporate governance failure which has resulted from weak corporate governance systems has highlighted the need for research aimed at contributing to the improvement and reform of corporate governance at business, national and international level. A review of corporate governance mechanisms and their practical application in two retail companies in South Africa was undertaken. The research question that informed the study was: What is the nature of corporate governance mechanisms in the South African retail sector? The research design entailed analysis of secondary data, namely Annual Reports and other pertinent documents, and document analysis was used to show what is accessible to the ordinary share/stake-holder and what is not. Data analysis was conducted both qualitatively and quantitatively. With regard to corporate governance mechanisms, the results and discussion show that the two companies have not yet complied with the King II and III codes. Recommended strategies to strengthen corporate governance mechanisms in the South African retail sector should include a commitment to risk disclosure and revamping of the corporate governance structure of the ‘whole’ system.

  15. Characteristic corporate culture of the Telkom way 135

    Science.gov (United States)

    Utami, D. A.; Noviyanti

    2018-01-01

    The corporate globalization brought an attention consequence related to the global perspective balancing against local flexibility. It also made local Organizations to keeps aware to both continuously and fast global changing and development in order to maintain its existences. One of the things need to be strengthened was the strong corporate culture, which is acceptable, understood and applied culture by every single member of the corporate. This study was aimed to describe characteristics of The Telkom Way 135 corporate culture and its implementation in PT. Telekomunikasi Indonesia Tbk., Regional Division V East Java. It was descriptive research with a qualitative approach and conducted it by observation, documentation, and documentation techniques. Data validity was conducted using credibility, transmittable, dependable and special criteria. Results of the study are as follows; the characteristic of The Telkom Way 135 corporate culture is an integral corporate culture. Also, by combination of this characteristic, corporate culture could classify into the strong and adaptive corporate culture so that it able to supports PT. Telkom to win the external adaptation and reached its internal integration if there is a harmonization between the corporate culture’s characteristics with the managerial practices.

  16. Corporate Identity as a Factor of Corporate Security

    Directory of Open Access Journals (Sweden)

    Elena B. Perelygina

    2011-01-01

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

  17. Corporate Social Responsibility through Education and Sport.

    Directory of Open Access Journals (Sweden)

    Irina-Eugenia Iamandi

    2014-12-01

    Full Text Available Starting from the need to tackle in a sustainable way the new economic and social requirements particularly induced by the recent financial crisis, corporate social responsibility (CSR is one envisaged solution at community and organizational level, because of its win-win strategic potential. More than that, acknowledging the economic impact of strongly supporting social domains like education and sport, the European Union (EU has designed new measures for developing the human potential during 2014-2020 period. Following these two rationales, the main research objective is to emphasize the relationship between CSR and corporate support for educational and sport projects of top performing companies in Romania, Bulgaria and Croatia in the post-crisis period. Four main issues are investigated in detail regarding the corporate support for education and sport areas through CSR initiatives, namely existence of corporate involvement, forms of commitment, reasons for engagement, and main beneficiaries of implication. The research methodology focuses on empirical and analytical perspectives, while the results show new facets and implications of CSR initiatives in education and sport domains, but also a set of similarities and differences between the analysed EU countries. Economic and social impacts are also examined, as well as future research directions.

  18. The Chief Officer of Corporate Social Responsibility

    DEFF Research Database (Denmark)

    Strand, Robert

    2013-01-01

    of Management Review, 33(2):404–424, 2008) ‘‘Implicit & Explicit CSR’’ article. And third, I show that corporations with a CSR TMT position are three times more likely to be included in the Dow Jones Sustainability Index (DJSI) than corporations with none. A range of further research opportunities stemming from...

  19. 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...

  20. 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...

  1. 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 ...

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

    Science.gov (United States)

    Zoller, Heather M

    2017-02-01

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

  3. Corporate strategy revisited: A view from complexity theory

    OpenAIRE

    Caldart, Adrian; Ricart, Joan E.

    2003-01-01

    Despite its long tradition and well known contributions, corporate strategy research is yet far from being mature. This paper proposes an innovative framework that approaches the field from the theoretical perspective provided by complexity theory. We propose to see the corporate level of the organization as the driver, pacer and framer of the overall firm's evolution process. Drive is provided by the cognitive representation of the corporate fitness landscape that is implicit in the firm's c...

  4. 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

  5. The Employees of Baby Boomers Generation, Generation X, Generation Y and Generation Z in Selected Czech Corporations as Conceivers of Development and Competitiveness in their Corporation

    Directory of Open Access Journals (Sweden)

    Bejtkovský Jiří

    2016-12-01

    Full Text Available The corporations using the varied workforce can supply a greater variety of solutions to problems in service, sourcing, and allocation of their resources. The current labor market mentions four generations that are living and working today: the Baby boomers generation, the Generation X, the Generation Y and the Generation Z. The differences between generations can affect the way corporations recruit and develop teams, deal with change, motivate, stimulate and manage employees, and boost productivity, competitiveness and service effectiveness. A corporation’s success and competitiveness depend on its ability to embrace diversity and realize the competitive advantages and benefits. The aim of this paper is to present the current generation of employees (the employees of Baby Boomers Generation, Generation X, Generation Y and Generation Z in the labor market by secondary research and then to introduce the results of primary research that was implemented in selected corporations in the Czech Republic. The contribution presents a view of some of the results of quantitative and qualitative research conducted in selected corporations in the Czech Republic. These researches were conducted in 2015 on a sample of 3,364 respondents, and the results were analyzed. Two research hypotheses and one research question have been formulated. The verification or rejection of null research hypothesis was done through the statistical method of the Pearson’s Chi-square test. It was found that perception of the choice of superior from a particular generation does depend on the age of employees in selected corporations. It was also determined that there are statistically significant dependences between the preference for eterogeneous or homogeneous cooperation and the age of employees in selected corporations.

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

    Directory of Open Access Journals (Sweden)

    Kozlov Vladimir Aleksandrovich

    2015-07-01

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

  7. Determinants of Corporate Performance: A Study on Furniture Companies in Jepara Indonesia

    Directory of Open Access Journals (Sweden)

    Amron A.

    2015-03-01

    Full Text Available The aims of this research were to analyze corporate performance through learning orientation, leader’s characteristics, market orientation, and innovation in furniture industries in Jepara, Indonesia. The samples in this research were 110 small and medium enterprises. Based on SEM analysis results, the seven research hypothesis used were; (1 learning orientation has significant effect on corporate performance; (2 learning orientation has significant effect on innovation; (3 leader’s characteristics do not have significant effect on corporate performance; (4 leader’s characteristics have significant effect on innovation; (5 market orientation has significant effect on innovation; (6 market orientation has significant effect on corporate performance; (7 Innovation does not have significant effect on corporate performance. After the test and analysis, it was found that five out of the seven hypotheses were accepted and two out of them were rejected.

  8. 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...

  9. 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.

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

    Directory of Open Access Journals (Sweden)

    D Sagree Govender

    2014-06-01

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

  11. 78 FR 51053 - Airworthiness Directives; Beechcraft Corporation and Hawker Beechcraft Corporation

    Science.gov (United States)

    2013-08-20

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

  12. Platinum triangles in the Pt/Al framework of the intermetallic REPt6Al3 (RE = Ce-Nd, Sm, Gd, Tb) series

    International Nuclear Information System (INIS)

    Eustermann, Fabian; Stegemann, Frank; Renner, Konstantin; Janka, Oliver

    2017-01-01

    The compounds of the REPt 6 Al 3 series (RE = Ce-Nd, Sm, Gd, Tb) were obtained by reaction of the elements via arc-melting. They were characterized by powder and single-crystal X-ray diffraction (NdPt 6 Al 3 : wR = 0.0432, 759 F 2 values, 33 variables) as well as by magnetic susceptibility measurements. The isostructural compounds crystallize with a new structure type in the trigonal crystal system with space group R anti 3c, twelve formula units in the unit cell, and lattice parameters of a = 752-755 and c = 3882-3945 pm. The crystal structure can be described by different slabs stacked along [001]. One layer features Pt 3 triangles, centering the cavities of a flat honeycomb RE layer that are arranged in a..ABCA ' B ' C ' .. sequence. The other layer consists of condensed hexagonal [Pt 6 Al 6 ] prisms, centered by Pt atoms, separating the before mentioned slabs. Magnetic measurements revealed that all rare-earth atoms are in the trivalent oxidation state, however, due to the low lanthanoide content magnetic ordering phenomena were observed only at low temperatures [SmPt 6 Al 3 : T C = 5.0(1) K; GdPt 6 Al 3 : T C = 7.3(1) K; TbPt 6 Al 3 : T N = 3.6(1) K]. (copyright 2017 WILEY-VCH Verlag GmbH and Co. KGaA, Weinheim)

  13. Corporate entrepreneurship - Distilling the concept

    Directory of Open Access Journals (Sweden)

    Colene Hind

    2015-07-01

    Full Text Available Background: Corporate entrepreneurship (CE is credited for many positive organisational outcomes, including systemic growth and increased revenue. Several terms associated with CE, including strategic renewal, corporate venturing and intrapreneurship are frequently used interchangeably and often confuse scholars, researchers and practitioners. The lack of clarity about the exact meaning of these terms is detrimental to the synergy in the current body of knowledge and the development of models involving these concepts. Objective: The aim of this paper was to describe CE as a unique concept, distinguishable from related concepts. Methodology: Several definitions of CE as well as the related terms were dissected, to identify core elements associated with each of them. The validity of these comprehensive definitions was tested by requesting 68 master’s degree students to classify the definitions. Inter-rater reliabilities were calculated in order to assess the level of agreement in the classification of the constructs. Results: The results indicate that CE is difficult to distinguish from strategic renewal and corporate venturing, but that intrapreneurship seems to be better defined and separate from the other constructs. Conclusion: These results emphasise the conceptual confusion that exists around CE and the need for further clarification of terminology. KEY WORDS Corporate entrepreneurship, strategic renewal, corporate venturing, intrapreneurship.

  14. Aspects of Global Health Issues: Diseases, Natural Disasters, and Pharmaceutical Corporations and Medical Research.

    Science.gov (United States)

    Brown, Geraldine

    2016-01-01

    Global health issues are concerns of all public health officials throughout the world. This entails reviewing aspects such as the impact of poverty and the lack of access to quality health care, ignored global killers such as Diseases (Infectious diseases-Malaria, HIV/AIDS), Natural Disasters (Earthquakes, Tsunamis, Floods, and Armed Conflict), Health in the Media, and the Involvement of Pharmaceutical Corporations and Medical Research. These issues are challenges to many needless deaths. Global initiatives are not advancing as they should, such as access to drugs and medications, which some are political.

  15. Exploring work-related issues on corporate sustainability.

    Science.gov (United States)

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

    2015-01-01

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

  16. Model for Managing Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Tamara Vlastelica Bakić

    2015-05-01

    Full Text Available As a crossfuncional process in the organization, effective management of corporate social responsibility requires a definition of strategies, programs and an action plan that structures this process from its initiation to the measurement of end effects. Academic literature on the topic of corporate social responsibility is mainly focused on the exploration of the business case for the concept, i.e., the determination of effects of social responsibility on individual aspects of the business. Scientific research so far has shown not to have been committed to formalizing management concept in this domain to a satisfactory extent; it is for this reason that this paper attempts to present one model for managing corporate social responsibility. The model represents a contribution to the theory and business practice of corporate social responsibility, as it offers a strategic framework for systematic planning, implementation and evaluation of socially responsible activities and programs.

  17. 78 FR 52982 - Experian, Experian US Headquarters: Corporate Departments (Finance, HRMD, Contracts, Corporate...

    Science.gov (United States)

    2013-08-27

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

  18. USERS NEEDS: A PREMISE FOR CORPORATE REPORTING CHANGE

    OpenAIRE

    Farcas Teodora Viorica

    2015-01-01

    The topic of corporate reporting is very actual being subject of preoccupation of the main international regulatory and professional organisms in the accounting area. Hence, our study targets a priority research area. Its main objective is to discuss the concept of user needs and to emphasize how the needs of users of corporate financial reports have developed in time and how these needs are the main factors influencing the actual changes in the framework of the corporate reporting. In the no...

  19. 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...

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

    Directory of Open Access Journals (Sweden)

    Imran Shafique

    2018-03-01

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

  1. 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...

  2. PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN KARAKTERISTIK CORPORATE GOVERNANCE PADA SEKTOR FINANSIAL

    Directory of Open Access Journals (Sweden)

    Saskiya Rahma Wardhani

    2011-05-01

    Full Text Available The aim of this research is to examine the relation of corporate governance and corporate socialresponsibility disclosure on public companies listed at the Jakarta Stock Exchange. Disclosureof corporate social responsibility was measured by using modified Hackton and Milne’s(1996 indicators. This research predicts that corporate social disclosure is determined by thecharacteristics of corporate governance i.e. size of the board of commissioners; independentcommissioners, independent audit committees, government ownership, and presence of womenthe board of commissioners. Company size and profitability is used as control variables. Thissample consists of companies in financial sector. There are 45 companies fulfilling the samplingcriterion. The data were then analyzed using multiple regression analysis. The results indicatedthat the size of the board of commissioners, government ownership, independent audit committee,and company size had a positive and significant relation on the disclosure of corporate socialresponsibility; but the independent commissioners, the presence of women in the board ofcommissioners, and profitability did not have a significant relationship.

  3. School corporal punishment in global perspective: prevalence, outcomes, and efforts at intervention.

    Science.gov (United States)

    Gershoff, Elizabeth T

    2017-03-01

    School corporal punishment continues to be a legal means of disciplining children in a third of the world's countries. Although much is known about parents' use of corporal punishment, there is less research about school corporal punishment. This article summarizes what is known about the legality and prevalence of school corporal punishment, about the outcomes linked to it, and about interventions to reduce and eliminate school corporal punishment around the world.

  4. Women on boards and corporate social responsibility

    Directory of Open Access Journals (Sweden)

    Francesca Gennari

    2016-02-01

    Full Text Available Data by EU Commission show a low representation of women on boards. The scope of this article is to read contemporary and according to a managerial approach the possible causes of this situation: the availability of skills possessed by women to cover top positions, the presence of binding or self-regulatory rules and the corporate culture towards CSR approach. Our research is focused on EU countries, where the gender equality on board is currently matter of attention and regulatory interventions. We conclude that the scarce presence of women in the boardrooms is not ascribable to a scarcity of expertise, but it is associated with a social background and a corporate culture not inspired by corporate global responsibility values. Regulatory interventions may accelerate the consciousness of gender balance on boards, but without companies’ commitment in CSR matters and without a clear vision of corporate global responsibility (including economic, social and environmental aspects, they tend to become additional tasks in the management of corporate compliance risk.

  5. The quest to make accessibility a corporate article of faith at Microsoft: case study of corporate culture and human resource dimensions.

    Science.gov (United States)

    Sandler, Leonard A; Blanck, Peter

    2005-01-01

    This case study examines efforts by Microsoft Corporation to enhance the diversity of its workforce and improve the accessibility and usability of its products and services for persons with disabilities. The research explores the relation among the Americans with Disabilities Act of 1990, corporate leadership, attitudes and behaviors towards individuals with disabilities, and dynamics that shape organizational culture at Microsoft. Implications for Microsoft, other employers, researchers, and the disability community are discussed. 2005 John Wiley & Sons, Ltd.

  6. 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...

  7. Clarity and ambiguity in strategic corporate communication

    DEFF Research Database (Denmark)

    Gulbrandsen, Ib Tunby

    2017-01-01

    as they are decoupled from the strategy itself. Research limitations/implications – As the findings are based on a study of the understanding and practice of corporate communication strategy in one concrete organization, the study points to the need for additional explorations and examinations of ambiguity in strategic...... how they perceived the writing, reading and enactment of their organization’s new corporate communication strategy. Findings – The analysis reveals the presence of both clarity and ambiguity in the employees’ understanding of the strategy. Both in terms of formulation and implementation. For instance...... corporate communication. Originality/value – Despite numerous studies on the presence of ambiguity in strategy making in the neighbouring field of strategic management, the majority of strategic corporate communication literature largely treats ambiguity as something that should be absent. This has caused...

  8. Clarity and ambiguity in strategic corporate communication

    DEFF Research Database (Denmark)

    Gulbrandsen, Ib Tunby

    2018-01-01

    as they are decoupled from the strategy itself. Research limitations/implications – As the findings are based on a study of the understanding and practice of corporate communication strategy in one concrete organization, the study points to the need for additional explorations and examinations of ambiguity in strategic...... how they perceived the writing, reading and enactment of their organization’s new corporate communication strategy. Findings – The analysis reveals the presence of both clarity and ambiguity in the employees’ understanding of the strategy. Both in terms of formulation and implementation. For instance...... corporate communication. Originality/value – Despite numerous studies on the presence of ambiguity in strategy making in the neighbouring field of strategic management, the majority of strategic corporate communication literature largely treats ambiguity as something that should be absent. This has caused...

  9. The Optimization of Capital Structure in Maximizing Profit and Corporate Value

    Directory of Open Access Journals (Sweden)

    Kharisya Ayu Effendi

    2017-05-01

    Full Text Available The purpose of this research was to determine the optimal capital structure which could maximize profits and corporate value. The benefits of this research were companies knew clearly that optimal capital structure could maximize profits and corporate value. The method used was quantitative descriptive analysis. Moreover, the data used was secondary data in the Jakarta Islamic Index (JII from 2011 to 2015. The results of this research are companies which have optimal capital structure are in line with the trade-off theory models. The capital structure is optimal if the debt levels are to a certain extent so that the corporate value will increase . However, if the debt limit passes the certain degree, profit and corporate value will decrease. Meanwhile, pecking order theory in this research does not conform and cannot be said to be optimal, because of the low debt level describing the opposite result with the theory as low profits.

  10. The Predictors of Parental Use of Corporal Punishment

    Science.gov (United States)

    Grogan-Kaylor, Andrew; Otis, Melanie D.

    2007-01-01

    Corporal punishment has been the focus of considerable study over the past decade. Some recent research suggesting that the use of corporal punishment may have significant long-term negative effects on children has prompted increasing exploration and interest in the issue. We used tobit regression analysis and data from the 2000 National…

  11. Corporate Social Responsibility and Sustainability: Tourist Enterprises of Cantabria

    OpenAIRE

    Garrido Palacio, Fernando

    2011-01-01

    Currently, corporate social responsibility is seen as a factor to take into account for the sustainable development of the enterprises. This research provides an approach on this matter, defining the socially responsible activities developed in the tourism industry through sustainable development theory and stakeholder's theory. This study is made on a qualitative research methodology, based on case study. The analysis shows that corporate social responsibility is a multidimensional const...

  12. Children-Engaging Social and Environmental Initiatives as Determinants of Corporate Reputation

    Directory of Open Access Journals (Sweden)

    Ingrida Smaiziene

    2016-02-01

    Full Text Available Objective:  The paper aims to explore children-engaging social and green initiatives as determinants of corporate reputation.  Research Design & Methods: The research data were collected by means of a consumer survey (n=354 in Lithuania. During the research, consumers’ perception and attitudes towards companies which take children-engaging social and environmental initiatives were surveyed. Findings: The research findings indicate that consumers tend to agree that companies implementing children-engaging CSR initiatives contribute to the development of children as responsible citizens. However, consumers have a different attitude towards companies which implement children-engaging environmental initiatives and companies which take children-engaging social initiatives.  Implications & Recommendations: The research results suggest that consumers form opinions about the company not only by assessing the company’s behaviour towards them, but also by assessing the corporate performance targeted at children. Therefore, companies should consider children-engaging CSR as determinants of corporate reputation. Contribution & Value Added: The paper provides some empirical evidence on how CSR practices targeted at children may affect corporate reputation.

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

    Science.gov (United States)

    Biglan, Anthony

    2011-03-01

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

  14. Company engagement with nongovernmental organizations from a corporate responsibility perspective

    OpenAIRE

    Kourula, Arno

    2009-01-01

    Organizations from a Corporate Responsibility Perspective Purpose – This doctoral dissertation examines the relationship between corporations and nongovernmental organizations (NGOs). The key research question of the thesis is the following: Why and how do companies engage with nongovernmental organizations to demonstrate corporate responsibility in different institutional contexts? The most important motives for engaging with NGOs include gaining legitimacy and knowledge, managing risk, impr...

  15. 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...

  16. Involving Corporate Functions: Who Contributes to Sustainable Development?

    Directory of Open Access Journals (Sweden)

    Stefan Schaltegger

    2014-05-01

    Full Text Available A large body of literature claims that corporate sustainable development is a cross-functional challenge, which requires all functional units to be involved. However, it remains uncertain to what extent and in which way different corporate functions are actually involved in corporate sustainability management. To bridge this research gap, our paper draws on a concept of involvement introduced in the field of consumer behavior. Based on this previous research, our paper distinguishes two components of involvement: first, a cognitive-affective component, incorporating being affected by sustainability issues and being supportive of corporate sustainability; and second, a behavioral component, represented by the application of sustainability management tools. We use this concept to empirically analyze the involvement of corporate functions in sustainability management and find considerable differences in large German companies. Whereas public relations and strategic management are heavily involved, finance, accounting and management control appear not to be involved. A multinomial logistic regression shows that the cognitive-affective component significantly influences the behavioral component, with a functional unit being affected influencing the application of tools the most. Building on the model proposed, the paper provides implications on how to increase a functional unit’s involvement in sustainability management.

  17. THE ROLE AND PLACE TRANSNATIONAL CORPORATIONS IN GLOBALIZATION

    Directory of Open Access Journals (Sweden)

    Lytvynenko Kristina

    2018-01-01

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

  18. Reduction of Asymmetric Information through Corporate Governance Mechanisms

    DEFF Research Database (Denmark)

    Holm, Claus; Schøler, Finn

    2010-01-01

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

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

    Science.gov (United States)

    Agada, John

    1996-01-01

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

  20. Corporate branding with the help of corporate real estate

    NARCIS (Netherlands)

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

    2009-01-01

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

  1. CSR 2.0 and the new era of corporate citizenship

    OpenAIRE

    Camilleri, Mark Anthony

    2017-01-01

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

  2. Customers' values, beliefs on sustainable corporate performance, and buying behavior

    NARCIS (Netherlands)

    Collins, Christy M.; Steg, Linda

    Sustainable corporate performance (SCP) requires balancing a corporation's economic, social, and environmental performance. This research explores values, beliefs about the importance of SCP, and buying behaviors of supermarket customers from within a stakeholder framework. Beliefs about the

  3. Visualization technology in neuropsychological research: A case study on corporal imaginary

    Directory of Open Access Journals (Sweden)

    Heidi Figueroa Sarriera

    2013-11-01

    Full Text Available Psychology, as a discipline, adopts a dualistic imaginary of the body: as a porous yet closed boundary. Therefore, accessing the "truth" of the subject requires all sorts of techniques and tools. The psychological discourse often considers these devices in exteriority of the subject. As a counterpoint, I propose that the artifacts are a constituent part of the corporal imaginary. The argument compares the Skinner Air Crib and Gesell’s Laboratory, two inventions of the mid-twentieth century, and a XXI century neuropsychological research about the location of the self. In the first two cases, the body is constructed as a porous barrier that participates within hygienic parameters, both operating and optimizing individual performance and military metaphors that has shaped social policy practices. The discussion of the neuropsychological research, as a case study, does not intend to question the results of the research from the neuropsychological field. It points towards those understandings and assumptions that reveal the connection of the neuropsychological discourse with its cultural context. Special attention is paid to gender construction, ways of mediating scientific knowledge, the hybridity between the neuropsychological reductionism of the scientific framing and the entertainment industry; as well as to the new forms of identity formation and the complementarity of the visuals and performance in the contemporary scene. 

  4. Corporate philanthropy in the Czech and Slovak Republics

    Czech Academy of Sciences Publication Activity Database

    Hanousek, J.; Kočenda, E.; Svítková, Katarína

    2010-01-01

    Roč. 60, č. 2 (2010), s. 102-121 ISSN 0015-1920 R&D Projects: GA MŠk LC542 Institutional research plan: CEZ:AV0Z70850503 Keywords : corporate philanthropy * corporate giving * sponsoring * economic transformation * tax treatment Subject RIV: AH - Economics Impact factor: 0.278, year: 2010 http://journal.fsv.cuni.cz/storage/1181_102-121---hanousek.pdf

  5. Mitigating Dissent: A Grounded Formal Theory of Two Hidden Routines from Corporate Social Irresponsibility to Corporate Social Responsibility

    OpenAIRE

    Chen, Zhili

    2013-01-01

    The study of Corporate Social Responsibility (CSR) has exhausted its primary analytic framework based on corporate social performance, stakeholder theory and business ethics, and needs to re-orient its centre from business to society. Given this direction, a formal grounded theory is adopted to embrace a pluralistic perspective in the research. Instead of trying to fix the definition responsibility and irresponsibility, this paper captures the dynamics of the ir/responsible continuum and trie...

  6. The Origin and Constitution of Facilities Management as an integrated corporate fuction

    DEFF Research Database (Denmark)

    Jensen, Per Anker

    2008-01-01

    Purpose – To understand how facilities management (FM) has evolved over time in a complex public corporation from internal functions of building operation and building client and the related service functions to become an integrated corporate function. Design/methodology/approach – The paper...... is based on results from a research project on space strategies and building values, which included a major longitudinal case study of the development of facilities for the Danish Broadcasting Corporation (DR) over time. The research presented here included literature studies, archive studies...... and a fully integrated corporate Facilities Management function are established. Research limitations/implications – The paper presents empirical evidence of the historical development ofFMfrom one case and provides a deeper understanding of the integration processes that are crucial to FM and which can...

  7. An Analysis of Corporal Punishment Practices in the State of Georgia

    Science.gov (United States)

    Broussard, Jessie

    2014-01-01

    Most research concludes that corporal punishment in schools does not lead to better student behavior, more respect for teachers, or higher scores on the Achievement Composite Test (ACT). In addition, some research points to the conclusion that corporal punishment of children is associated with Post-Traumatic Stress Disorder, which can include such…

  8. EMPLOYEES’ RIGHTS IN THE CORPORATE GOVERNANCE CONTEXT

    Directory of Open Access Journals (Sweden)

    Andrei Emil Moise

    2014-11-01

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

  9. Relating corporate social investment with financial performance

    OpenAIRE

    Kgabo L. Kobo; Collins C. Ngwakwe

    2017-01-01

    Previous researchers have found conflicting results between CSI and firm financial performance. This paper moves this debate further by examining the extent to which corporate social investment (CSI) relates with corporate financial performance (CFP) from a developing country perspective. The main aim of the paper was to determine the relationship between CSI, stock price, sales turnover and return on equity (ROE) amongst the socially responsible investing (SRI) companies in the Johannesburg ...

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

    Science.gov (United States)

    Anderson, S; Payne, M A

    1994-04-01

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

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

    Directory of Open Access Journals (Sweden)

    Ignacio Rodríguez del Bosque

    2013-01-01

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

  12. Entrepreneurial Tournaments: Towards Disclosing the Rivalry Process Among Corporate Entrepreneurs

    Directory of Open Access Journals (Sweden)

    Mohammad Zarei

    2017-01-01

    Full Text Available The notons and motvatons of inter-organisatonal rivalries among employees have to some extent been highlighted by classical theories of management such as tournament theory. However, employees’ and entrepreneurs’ compettons are fundamentally different in patern. Based on the doctrine of entrepreneurship, entrepreneurial compettons are essental for a productve economy. Even so, there have been few in-depth holistc atempts to understand the rivalry process among corporate entrepreneurs. During the last three decades, various fragmented studies have been conducted from different standpoints to clarify the process of corporate entrepreneurship (CE. Nevertheless, considerable room remains for developing a model of the rivalry process with respect to entrepreneurial actvites within large and complex organisatons. Hence, the main contributon of the research can be claimed as investgatng and formulatng the rivalry process. For this purpose, a systematc qualitatve grounded theory methodology (GTM was used. During a fve-month period, corporate entrepreneurs from one of the chief Iranian research insttutes were systematcally interviewed. Based on the research results, in additon to endorsing the existence of such a rivalry process among corporate entrepreneurs, the GTM model extends the literature of CE by examining the previously unaddressed part of the process, i.e., disclosing the corporate entrepreneurs’ implemented strategies, among other blocks of the theory.

  13. Implicações do conhecimento corporal no comportamento sexual Corporal knowledge implications in sexual behavior

    Directory of Open Access Journals (Sweden)

    Fernando Luiz Cardoso

    2009-12-01

    Full Text Available A pesquisa almejou identificar e comparar aspectos da corporeidade e sexualidade de homens (n=54 e mulheres (n = 54 com distintas orientações sexuais e de gênero, participantes do "I Jogos da Diversidade" realizado em Florianópolis, em julho de 2006, mediante aplicação anônima do Questionário de Identidade Corporal - QIC. Os principais objetivos deste estudo foram identificar as diferenças em termos de corporeidade e sexualidade entre homens e mulheres, o perfil sexual de homens e mulheres, bem como o perfil da satisfação corporal e sexual para cada sexo. Os participantes que afirmam gostar do corpo tendem a considerá-lo fisicamente bonito e proporcional, como também causar boa impressão. Participantes que relatam sentir satisfação corporal tendem a encontrar-se sexualmente satisfeitos, porém ao se controlar o sexo biológico, a correlação é verificada apenas entre os homens, os quais também demonstram tendência a ter maior intimidade corporal enquanto as mulheres valorizam carícias íntimas preliminares. Participantes com parceiro fixo chegam mais rápido ao orgasmo, embora reações corporais sejam percebidas mais comumente entre as mulheres.This research aimed to identify and compare the corporeity and sexuality aspects of male (n = 54 and female (n = 54 participants with distinct sexual and gender orientations at the I Floripa Diversity Games, in Florianópolis, July/ 2006, using the Questionnaire of Body Identity - QIC anonymously. The main objectives of this study were to identify the differences in terms of corporeity and sexuality among men and women; women`s and men's sexual profile, as well as the profile of the corporal and sexual satisfaction for each sex. Participants who affirm to like their body tended to consider themselves beautiful and proportional and believe that they cause good impression. Participants with corporal satisfaction tended to be also sexually satisfied, however, when we controlled the sex

  14. Organisational Social Capital through Corporate Social Performance

    Directory of Open Access Journals (Sweden)

    Adrian Henorel Niţu

    2014-01-01

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

  15. Organisational Social Capital through Corporate Social Performance

    Directory of Open Access Journals (Sweden)

    A.H. Niţu

    2014-06-01

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

  16. Relationship of corporal punishment and antisocial behavior by neighborhood.

    Science.gov (United States)

    Grogan-Kaylor, Andrew

    2005-10-01

    To examine the relationship of corporal punishment with children's behavior problems while accounting for neighborhood context and while using stronger statistical methods than previous literature in this area, and to examine whether different levels of corporal punishment have different effects in different neighborhood contexts. Longitudinal cohort study. General community. 1943 mother-child pairs from the National Longitudinal Survey of Youth. Internalizing and externalizing behavior problem scales of the Behavior Problems Index. Parental use of corporal punishment was associated with a 0.71 increase (Pcorporal punishment and children's externalizing behavior problems was not dependent on neighborhood context. The research found no discernible relationship between corporal punishment and internalizing behavior problems.

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

    Science.gov (United States)

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

    2012-01-01

    Objectives: Corporal punishment is still widely practiced around the globe, despite the large body of child development research that substantiates its short- and long-term consequences. Within this context, this paper examined the relationship between parental use of corporal punishment and youth externalizing behavior with a Chilean sample to…

  18. 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...

  19. THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN MONGOLIAN BUSINESS SECTOR

    OpenAIRE

    Oyungerel Tudev; Lkhagvasuren Erhembayar

    2011-01-01

    The global aspirations regarding Corporate Social Responsibility remain far from being met in many developing countries today. More specifically, research regarding Mongolian companies´ social responsibility behaviour is missing and, from overall observation the performance is weak. This research is principally focused on explaining existing conflicts about the comprehension or understanding of just what Corporate Social Responsibility means from a theoretical perspective, and precisely, with...

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

    DEFF Research Database (Denmark)

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

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Leonel Cezar Rodrigues

    2009-12-01

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

  2. TELAAH ENTERPRISE RISK MANAGEMENT MELALUI CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN

    Directory of Open Access Journals (Sweden)

    Daniel T H Manurung

    2016-12-01

    Full Text Available Abstract: Assessing Enterprise Risk Management through Corporate Governance and Ownership Concentration. The purpose of this research is to determine the influence of corporate governance and concentrated of ownership with enterprise risk management. This research uses multiple regression analysis as a testing tool. The sample that is used in this study is 50 manufacturing companies which is listed in the Indonesia Stock Exchange. The year that is used as the basis of sampling is 2013-2014. The result of this reseacrh is a significant effect on corporate governance in Enterprise risk management. While, variable of concentration of ownership has no significant influence in enterprise risk management.

  3. THE EFFECT OF CORPORATE GOVERNANCE DISCLOSURE ON INVESTOR REACTIONS WITH PROFITABILITY AS MODERATING VARIABLE

    Directory of Open Access Journals (Sweden)

    Hariadi K.L.

    2017-08-01

    Full Text Available The aim of this research is to understand how Corporate Governance affects investor’s reaction in capital market by profitability as a moderating variable. This research uses secondary data obtained from Indonesian Stock Exchange. Investor’s reaction is measured by Cumulative Abnormal Return, which happened around the time of annual report publication. Corporate Governance are measured by Institutional ownership, ownership by board of commissioner, audite commite, and independent commissioner. Profitability as moderating variabel is measured by Return on Asset. This research was done to 25 companies which were listed in Indeks LQ 45 in Indonesian Stock Exchange during 2015-2016. Data analysis techniques used in this research are regresion analysis and moderated regresion analysis (MRA. The result shows that corporate governance (Institutional ownership, ownership by board of commissioner, audite commite, and independent commissioner negatively affect Cumulative Abnormal Return. Profitability as a moderating variable was able to explain the relationship of corporate governance (ownership by board of commissioner and audite commite affect significantly to Cumulative Abnormal Return partially. Corporate governance does not have any impact to Cumulative Abnormal Return value, because of the implementation of corporate governance in Indonesia is not provide optimum results mean while in the process of considering corporate governance practices take time to know the benefits.

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

    Directory of Open Access Journals (Sweden)

    Ika Siti Rochmah

    2017-01-01

    Full Text Available This study aims to investigate whether theree has been a change in the level of corporate social responsibility (CSR disclosure and to examine whether corporate governance attributes influence CSR disclosure in corporate annual report of Indonesian public listed companies(PLCs. The annual reports of 115 PLC for two years (2011 and 2012 were analysed using content analysis. Multiple regression analysis was utilized to determine factors influencing CSR disclosure in annual reports. Consistent with expectations, the paired sample t-test showed that there was an increase (significant at the 1 percent level in the extent of CSR disclosure. The multiple regression analysis revealed that audit committee effectiveness and company’s size were positively associated with the extent of CSR disclosure (significant at 5 per cent level. The findings appear to suggest that The Indonesian Capital Market and Financial Institutions Supervisory Agency (Bapepam LK effforts in promoting CSR through the release of Regulation No X.K.6 in 2012 have had some positive impact on CSR disclosure in annual report. The results also suggest that the involvement of audit committee through its effectiveness in overseeing company’s financial reporting could lead to better concern in corporate social activities and hence disclosure in annual reports. This study however, has limitation that should be considered in interpreting the results. The regression model documented an R2 of 21.4 percent, which indicates that almost 80 percent of factors influencing CSR disclosure in Indonesian PLC have not been captured by the model. These other factors may perhaps be indentified in the next research.

  5. Mekanisme Corporate Governance dan Kecurangan Laporan Keuangan [Mechanisms of Corporate Governance and Financial Statement Fraud

    Directory of Open Access Journals (Sweden)

    Fitri Ismiyanti

    2015-09-01

    Full Text Available The purpose of this research is to examine factors that may affect fraud on financial statements that could encourage the emergence of corruption by management. This research uses banks as an industry sample because the banking industry is highly regulated and should report their financial statement to a central bank. Meanwhile, banks still frequently have fraudulent financial statements. Good corporate governance mechanisms indicated that banks have the capability to detect fraud in financial statements. This research focuses on testing factors that may affect the financial statements fraud which lead to the corruption of management. The data used in this research is financial statement data. Corporate governance mechanisms tested in this study are the number of commissioners, percentage of independent directors, number of commissioners meeting, percentage of largest share ownership, managerial ownership, long tenure of commissioners, and type of auditor. This research found that the number of commissioners and managerial ownership affects management's fraud, while the number of independent directors, the number of commissioners meeting, a long tenure managing director, large share ownership, and the type of auditor has no effect on fraud.

  6. Exploring the boundaries of corporate social responsibility and innovation

    DEFF Research Database (Denmark)

    Maier, Maximilian; Brem, Alexander; Kauke, Matthias

    2016-01-01

    into the corporate strategy and its linkages to innovation. On the basis of a systematic literature review, a conceptual framework is developed. This framework categorises socio-political stakeholders and identifies other relevant stakeholders on the basis of a theoretical typology. Finally, dialogue strategies...... are examined regarding their fit within the corporate innovation process. In this regard, stakeholder collaboration is suggested as the appropriate strategy of engaging strategically significant stakeholders. The paper concludes with implications, limitations and further research suggestions.......Corporate social responsibility (CSR) and innovation are common keywords in management research and practice. Both of them are understood in different ways. To discover the boundaries of CSR and innovation, this paper sheds light on the traditional view of CSR, with a focus on its (CSR) integration...

  7. Attitudes mediate the intergenerational transmission of corporal punishment in China.

    Science.gov (United States)

    Wang, Fang; Wang, Meifang; Xing, Xiaopei

    2018-02-01

    This research aimed to examine the intergenerational transmission of corporal punishment and the role of parents' attitudes toward corporal punishment in the transmission processes in Chinese societies. Based on social-cognitive theory, it was hypothesized that parents' attitudes toward corporal punishment would mediate the transmission of corporal punishment. Seven hundred and eighty-five fathers and eight hundred and eleven mothers with elementary school-age children (data collected in winter 2009) were recruited through convenience sampling techniques. The Chinese version of Parent-Child Conflict Tactics Scale (CTSPC) and Attitude toward Physical Punishment Scale (ATPP) were used as the main assessment tools to measure parents' corporal punishment experiences in childhood, current use of corporal punishment and attitudes toward corporal punishment. Findings revealed that the strength of intergenerational transmission of corporal punishment was strong and parents' attitudes toward corporal punishment played a mediating role in the continuity of corporal punishment for both fathers and mothers in China. The findings highlighted the role of attitudes in the intergenerational transmission of corporal punishment within the Chinese cultural context and also suggested the need for intervention programs to focus on modification of maladaptive attitudes toward what is appropriate and effective discipline. Copyright © 2017 Elsevier Ltd. All rights reserved.

  8. CSR – more than corporate storytelling?

    Directory of Open Access Journals (Sweden)

    Udo Braendle

    2013-05-01

    Full Text Available Since the subject of corporate social responsibility (CSR gained sufficient attention of the researchers over the last 25 years, numerous attempts were globally made to examine the nature of the relationship between the corporate social responsibility of company and its financial performance (FP. The literature in this area is scattered, the findings are heterogeneous and do not provide a clear answer if CSR goes beyond corporate storytelling. In our meta-analysis of more than 135 studies we try to bring a structure in this discussion. In analyzing the literature over the last decades we find a strong correlation between CSR and financial performance. Based on our findings we present implications in discussing how “good CSR” can be fostered. We focus on the financial sector.

  9. The Dynamics of the Economic-Financial Performance of the Corporate System of National Economy

    Directory of Open Access Journals (Sweden)

    Riabokin Taras V.

    2017-02-01

    Full Text Available The article is aimed at analyzing the dynamics of the economic-financial performance of the national corporate system, identifying trends in its development. An allocation of the corporate system as a structured object and its research will contribute to understanding of the dynamic properties of the corporate system itself, its actors, and the economy as a whole. An analysis of the dynamics of the economic-financial performance of the corporate system of national economy has been carried out. The national accounts of Ukraine for 2008-2015, in particular, in the sectors of both non-financial and financial corporations as the major subsystems of the corporate system, have been analyzed. Trends as to releasing goods and services, intermediate consumption, gross value added, and net value added, incomes, savings, net lending (+, and net borrowing (-, have been highlighted. Future researches should address a deeper analysis of the performance indicators of individual corporations, the corporate structures, constituting a part of the core corporate system, including the financial core, as well as efficiency of the State administration of national economy

  10. THE CORPORATE GOVERNANCE IMPACT ON BANKING PERFORMANCE INCREASE

    Directory of Open Access Journals (Sweden)

    Mariana G. BUNEA

    2013-12-01

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

  11. The Veterans Affairs's Corporate Data Warehouse: Uses and Implications for Nursing Research and Practice.

    Science.gov (United States)

    Price, Lauren E; Shea, Kimberly; Gephart, Sheila

    2015-01-01

    The Department of Veterans Affairs Veterans Healthcare Administration (VHA) is supported by one of the largest integrated health care information systems in the United States. The VHA's Corporate Data Warehouse (CDW) was developed in 2006 to accommodate the massive amounts of data being generated from more than 20 years of use and to streamline the process of knowledge discovery to application. This article describes the developments in research associated with the VHA's transition into the world of Big Data analytics through CDW utilization. The majority of studies utilizing the CDW also use at least one other data source. The most commonly occurring topics are pharmacy/medications, systems issues, and weight management/obesity. Despite the potential benefit of data mining techniques to improve patient care and services, the CDW and alternative analytical approaches are underutilized by researchers and clinicians.

  12. The Mechanisms for the State Supporting the Development of Corporations

    Directory of Open Access Journals (Sweden)

    Riabokin Taras V.

    2017-01-01

    Full Text Available The main aim of the article is the theoretical substantiation of the necessity to build an efficient mechanism for the State supporting the corporate development, taking account of the main national and corporate interests. As result of processing and analyzing the available scientific-methodological and practical approaches to development of corporations and the State impact on this process, the phased scheme of the corporate development has been proposed, defining the main corporate and national priorities in each of the stages. On the basis of the administrative, fiscal, and monetary methods, the key directions for coordination of development of the individual corporations have been allocated and a mechanism for the State support has been proposed, implementation of which will provide to harmonize the public and the corporate interests, achieve the total recovery of the national economy. It has been pointed out to the need of creating on the basis of the powerful corporations an effective system of the corporate social responsibility as one of the main directions for harmonization of the national and the corporate interests. Promising directions for further research will be solving the problems associated with the long-term investment in the corporate development, determining and then minimizing the major risks at the stage of appearance of corporations at the international level.

  13. Speaking of Corporate Social Responsibility

    NARCIS (Netherlands)

    Liang, H.; Marquis, C.; Renneboog, L.D.R.; Li Sun, Sunny

    2014-01-01

    We argue that the language spoken by corporate decision makers influences their firms’ social responsibility and sustainability practices. Linguists suggest that obligatory future-time-reference (FTR) in a language reduces the psychological importance of the future. Prior research has shown that

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

    Directory of Open Access Journals (Sweden)

    Alena Kocmanová

    2016-09-01

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

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

    NARCIS (Netherlands)

    Kolk, A.; Pinkse, J.

    2010-01-01

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

  16. Managing corporate identity: an integrative framework of dimensions and determinants

    NARCIS (Netherlands)

    Cornelissen, Joep; Elving, Wim

    2003-01-01

    Although there has been an enduring interest in corporate identity and image management, there is relatively little systematic empirical research on the topic. Large due to the diffuse interpretations, and dubious denotation that have characterized the subject of corporate identity so far, the

  17. CORPORATE GOVERNANCE- A TRANSPARENCY INDEX FOR THE ROMANIAN LISTED COMPANIES

    Directory of Open Access Journals (Sweden)

    Cuc Sunhilde

    2009-05-01

    Full Text Available The purpose of this research is to analyze the corporate governance information disclosed by Romanian listed companies on the internet, with the objective of assessing the extent and the influence of several corporate characteristics on the level of infor

  18. Corporate political activities, religiosity and corporate decision making

    OpenAIRE

    Low, Yik Pui

    2017-01-01

    Motivated by the recent increase in corporate political spending and the Supreme Court’s decision in allowing firms to freely use their treasury funds for political purposes (Citizens United v Federal Election Commission, 2010), this study examines the impact of corporate political activity (CPA) on its decision making. CPA is defined as the firm’s total annual lobbying expenses arising from the engagement of internal and external lobbyists while corporate decision making is measured in terms...

  19. Retention of underrepresented groups in corporate agribusinesses: Assessing the intentions of underrepresented groups to remain working for corporate agribusinesses

    OpenAIRE

    Wright, Brielle Simone

    2014-01-01

    It is projected that the majority population will become the minority population by 2050. In order to serve the needs of an ethnically diverse U.S. population, corporate agribusinesses are encouraged to employ an ethnically diverse workforce. The purpose of this research was to understand how attitudes, subjective norms, and perceived behavioral control in the workplace affects the intent of underrepresented groups to remain in working for their current corporate agribusiness. In current agr...

  20. The role of corporate governance in preventing economic crises

    Directory of Open Access Journals (Sweden)

    Marek Matuszak

    2012-12-01

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

  1. Corporate Bonds in Denmark

    DEFF Research Database (Denmark)

    Tell, Michael

    2015-01-01

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

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

    DEFF Research Database (Denmark)

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

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

  3. Corporate Restructuring and Bondholder Wealth

    NARCIS (Netherlands)

    Renneboog, L.D.R.; Szilagyi, P.G.

    2006-01-01

    Abstract: This paper provides an overview of existing research on how corporate restructuring affects the wealth of creditors. Restructuring is defined as any transaction that affects the firm’s underlying capital structure. Thus, it reaches well beyond asset restructuring and includes transactions

  4. Corporate Restructuring and Bondholder Wealth

    NARCIS (Netherlands)

    Renneboog, L.D.R.; Szilagyi, P.G.

    2006-01-01

    This paper provides an overview of existing research on how corporate restructuring affects the wealth of creditors.Restructuring is defined as any transaction that affects the firm's underlying capital structure.Thus, it reaches well beyond asset restructuring and includes transactions such as

  5. Corporate Psychopaths: They exist and degrade the organizational climate

    Directory of Open Access Journals (Sweden)

    João Batista Turrioni

    2016-07-01

    Full Text Available Abstract: This Article discusses the corporate psychopath subject, a term that refers to psychopaths of performance in the workplace. The research is justified by the need for organizations to maintain positive organizational climate in the pursuit of productivity and competitiveness. Research indicates that after the judicial prisons and asylums is within organizations that these personalities cause enormous damage. The study aims to identify the action of corporate psychopath within organizations and its consequences to the organizational climate. To this end it carried out a literature review and a quantitative research with employees of public and private companies. It was observed that these personalities exist within organizations, are identified by colleagues and actually cause inconvenience and loss to businesses. It is the management of people trying to prevent their entry in the companies or developing a strong organizational culture that becomes a barrier to the operation of these personalities. Keywords: Psychopath, Corporate Psychopath, Climate Organizational, People Management

  6. Supporting documents for LLL area 27 (410 area) safety analysis reports, Nevada Test Site

    Energy Technology Data Exchange (ETDEWEB)

    Odell, B. N. [comp.

    1977-02-01

    The following appendices are common to the LLL Safety Analysis Reports Nevada Test Site and are included here as supporting documents to those reports: Environmental Monitoring Report for the Nevada Test Site and Other Test Areas Used for Underground Nuclear Detonations, U. S. Environmental Protection Agency, Las Vegas, Rept. EMSL-LV-539-4 (1976); Selected Census Information Around the Nevada Test Site, U. S. Environmental Protection Agency, Las Vegas, Rept. NERC-LV-539-8 (1973); W. J. Hannon and H. L. McKague, An Examination of the Geology and Seismology Associated with Area 410 at the Nevada Test Site, Lawrence Livermore Laboratory, Livermore, Rept. UCRL-51830 (1975); K. R. Peterson, Diffusion Climatology for Hypothetical Accidents in Area 410 of the Nevada Test Site, Lawrence Livermore Laboratory, Livermore, Rept. UCRL-52074 (1976); J. R. McDonald, J. E. Minor, and K. C. Mehta, Development of a Design Basis Tornado and Structural Design Criteria for the Nevada Test Site, Nevada, Lawrence Livermore Laboratory, Livermore, Rept. UCRL-13668 (1975); A. E. Stevenson, Impact Tests of Wind-Borne Wooden Missiles, Sandia Laboratories, Tonopah, Rept. SAND 76-0407 (1976); and Hydrology of the 410 Area (Area 27) at the Nevada Test Site.

  7. Sustainability and business: what is green corporate image?

    Science.gov (United States)

    Bathmanathan, Vathana; Hironaka, Chikako

    2016-03-01

    Green corporate image is reckon to be the driving factor in the current business setups. Stakeholder’s green perception of the firm encourages growth of businesses. Organisation is moving from conventional businesses to running businesses with sustainable agenda that creates values to their brand. This paper analyses several green corporate image initiatives and concepts by various researches and shares how this can be essential for business.

  8. Corporate philanthropy in the Czech and Slovak Republics

    Czech Academy of Sciences Publication Activity Database

    Hanousek, Jan; Kočenda, Evžen; Svítková, K.

    2010-01-01

    Roč. 60, č. 2 (2010), s. 102-121 ISSN 0015-1920 R&D Projects: GA ČR GA402/09/1595; GA MŠk LC542 Institutional research plan: CEZ:MSM0021620846 Keywords : corporate philanthropy * corporate giving * sponsoring * economic transformation * tax treatment Subject RIV: AH - Economics Impact factor: 0.278, year: 2010 http://journal.fsv.cuni.cz/storage/1181_102-121---hanousek.pdf

  9. 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....

  10. Earnings management, corporate governance and expense sticki

    Directory of Open Access Journals (Sweden)

    Shuang Xue

    2016-03-01

    Full Text Available Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Defining small positive profits or small earnings increases as earnings management, we observe significant expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub-sample. When we divide expenses into R&D, advertising and other general expenses, we find that managers control expenses mainly by decreasing general expenses. We further examine corporate governance’s effect on expense stickiness. Using factor analysis, we extract eight main factors and find that good corporate governance reduces expense stickiness. Finally, we investigate the interaction effects of earnings management and corporate governance on expense stickiness. The empirical results show that good corporate governance can further reduce cost stickiness, although its effect is not as strong as that of earnings management.

  11. Blind Pretesting and Student Performance in an Undergraduate Corporate Finance Course

    Science.gov (United States)

    2015-09-28

    Blind Pretesting and Student Performance in an Undergraduate Corporate Finance Course Brian C. Paynea U.S. Air Force Academy Thomas C...testing effect can be applied to an introductory corporate finance course. Prior research on the testing effect has been used non-quantitative subject...80840. Email: thomas.omalley@usafa.edu. Tel: 719.333.8259. Fax: 713.333.9715. 1 INTRODUCTION Corporate finance courses have long

  12. Corporate Entrepreneurship: Sensing and Seizing Opportunities for a Prosperous Research Agenda

    NARCIS (Netherlands)

    J.J.P. Jansen (Justin)

    2011-01-01

    textabstractStrategic and corporate entrepreneurship have been widely acknowledged by scholars and executives alike as an effective means of revitalizing organizations to improve performance. Spurring entrepreneurial behavior and exploration within established organizations, however, remains a big

  13. 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....

  14. Different perceptions of company leaders: Corporate social responsibility in Brazil and India

    Directory of Open Access Journals (Sweden)

    Mônica Cavalcanti Sá de Abreu

    2015-05-01

    Full Text Available This article evaluates corporate social responsibility strategies and efforts to implement them in a Brazilian oil and gas multinational and an Indian steel multinational. Qualitative research was conducted through interviews with executives of both companies, and a content analysis and comparison of approaches to corporate social responsibility and engagement with stakeholders were made. The evidence from this research shows that the type of corporate social responsibility adopted by each company depends on the ethical values, socio-economic environment, legal and institutional framework of the country in which the firm operates.

  15. TELAAH ENTERPRISE RISK MANAGEMENT MELALUI CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN

    OpenAIRE

    Daniel T H Manurung; R Wedi Rusmawan Kusumah

    2016-01-01

    Abstract: Assessing Enterprise Risk Management through Corporate Governance and Ownership Concentration. The purpose of this research is to determine the influence of corporate governance and concentrated of ownership with enterprise risk management. This research uses multiple regression analysis as a testing tool. The sample that is used in this study is 50 manufacturing companies which is listed in the Indonesia Stock Exchange. The year that is used as the basis of sampling is 2013-2014. ...

  16. Corporate culture an underestimated intangible asset for the information society

    OpenAIRE

    Kaupp, Désirée

    2018-01-01

    First of all, this paper focuses on different definitions and theories associated with corporate culture. As the term corporate culture is not clearly defined and definitions are rather vague, the most appropriate and proper definitions with respect to the research question will be presented in the first chapter. In addition, the first chapter also aims at identifying the correlation between value and corporate culture and lays the foundation for the second chapter. Within the second part, I ...

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

    Science.gov (United States)

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

    2012-01-01

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

  18. The Corporate Connection: Effective Company Research Is Just Like People Research--On a Larger Scale.

    Science.gov (United States)

    Kourofsky, Carolyn E.

    1992-01-01

    To cultivate companies for fund raising, the college development officer should focus on appropriate people, understand giving trends, follow mergers and acquisitions, and note corporate differences in giving patterns. Annual reports can reveal company self-image, help identify individuals, and illuminate the company's fiscal situation. However,…

  19. Corporate Governance: An Indian\\ud Perspective-Disparities in Theory\\ud and Reality

    OpenAIRE

    Jakkal, Raj Madhukar

    2013-01-01

    2013 dissertation for MBA in Finance. Selected by academic staff as a good example of a masters level dissertation. \\ud \\ud This paper investigates the corporate governance problems within\\ud India. The purpose of this research study is to investigate current state of\\ud corporate governance and find solutions for problems in corporate\\ud governance practices followed within organisations in India. Therefore, an\\ud effort is made to reveal how adoption and implementation of good corporate\\ud ...

  20. The Perception of Money as a Motivator in the Hulhumale' Development Corporation Ltd., Maldives

    OpenAIRE

    Shahid, Mohamed

    2006-01-01

    This research looks at the content of motivation within a government owned organization, the Hulhumale' Development Corporation Ltd, operating in the Maldives. The primary objective of this research is on exploring the perception of money as a motivator within the corporation. Secondary objectives are: to look into the current motivational level in the corporation, to identify other motivational factors and opportunities for improvement. The literature review covers the Principles of Scientif...

  1. Characteristic and analysis of structural elements of corporate social responsibility

    Directory of Open Access Journals (Sweden)

    J. S. Bilonog

    2015-04-01

    Full Text Available In this article attention is focused on social responsibility of business and on necessity to estimate its condition in Ukraine. Materials regarding elements and the principles of corporate social responsibility are structured. On this basis unification of quantitative elements of business social responsibility is offered according to which it is possible to carry out the analysis of the non­financial reporting. It is proposed to use not only quantitative techniques of data analysis but also refer to the qualitative ones. As a result of this, the analysis of social reports will be more productive and would minimize subjectivity of the researcher or representatives of the company which are responsible for presenting the information to the general public. The basic principles by which the companies can realize the strategy of corporate social responsibility are considered. Due to the empirical analysis of corporate reports expediency to use specified elements is proved. Reports of the companies in producing and non­productive sector are analyzed in more detail; features of displaying information on corporate social responsibility are defined. The attention to need of carrying out monitoring researches in the sphere of the corporate social reporting is updated.

  2. CORPORATE SOCIAL RESPONSIBILITY AND COMPANIES’ REPUTATION

    Directory of Open Access Journals (Sweden)

    Patrizia GAZZOLA

    2014-06-01

    Full Text Available The aim of this research paper is to analyze in what way Corporate Social Responsibility (CSR is capable of enhancing corporate reputation. In the past companies often thought to business and society as being in opposition, but in these days external pressure for CSR continues to grow and numerous organizations monitor, rank, and report social performance. Sometimes the legal, business and reputation risks are great for companies engaging in practices deemed unacceptable. Socially responsible behaviors can increase a company's value in that they can increase the degree of confidence of the various stakeholders and the level of reputation. The research is based on the theoretical framework that supports a thesis of their positive relationship. In the paper the Italian companies with the best CSR reputations are analyzed.

  3. Examining corporate reputation judgments with generalizability theory.

    Science.gov (United States)

    Highhouse, Scott; Broadfoot, Alison; Yugo, Jennifer E; Devendorf, Shelba A

    2009-05-01

    The researchers used generalizability theory to examine whether reputation judgments about corporations function in a manner consistent with contemporary theory in the corporate-reputation literature. University professors (n = 86) of finance, marketing, and human resources management made repeated judgments about the general reputations of highly visible American companies. Minimal variability in the judgments is explained by items, time, persons, and field of specialization. Moreover, experts from the different specializations reveal considerable agreement in how they weigh different aspects of corporate performance in arriving at their global reputation judgments. The results generally support the theory of the reputation construct and suggest that stable estimates of global reputation can be achieved with a small number of items and experts. (c) 2009 APA, all rights reserved.

  4. New Perspectives on Corporate Reporting: Social-Economic and Environmental Information

    Directory of Open Access Journals (Sweden)

    Camelia Iuliana Lungu

    2007-11-01

    Full Text Available In recent times the demand for disclosure of listed companies has dramatically increased and the failures of large companies listed on the most important stock exchanges have placed extra pressure on listed companies and standard setters for the increase in the quality of corporate reporting (Beretta, Bozzolan, 2004, pp. 303-305. Our research aims the participation to the professional judgment construction through conducting a survey of existing studies on corporate socio-economic and environmental disclosure. We focus on fundamental research which is related to inductive accounting theory and uses scientific methods for identification of corporate reporting theoretical and practical difficulties in European and international economic entities. To accomplish our objective, we take into consideration the studies on socio-economic and environmental reporting, already conducted at European and international level, the financial reporting experience and the Romanian experience on this area. We analyze the status of development in corporate reporting and environmental reporting standards and focus on the issues requested and their implications. Also, the paper allows new approaches regarding quality information reporting and its implementation into entities financial statements, ensuring premises for future research.

  5. An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles

    Directory of Open Access Journals (Sweden)

    Raluca Ivan

    2015-12-01

    Full Text Available The main purpose of this research is to realize an analysis from an internal audit perspective of European Corporate Governance Codes, in regards with Organization for Economic Cooperation and Development – OECD Principles of Corporate Governance. The research methodology used a classification of countries by legal regime, trying to obtain a global view over the differences between the European corporate governance codes and the OECD Principles provisions, from internal audit’s perspective. The findings suggest that the specificities of internal audit function when studying the differences between European Corporate Governance Codes and OECD Principles lead to different treatment.

  6. CORPORATE GOVERNANCE-THE ROLE AND APPLICATION OF THE PRINCIPLE OF TRANSPARENCY

    Directory of Open Access Journals (Sweden)

    Fulop Melinda Timea

    2011-07-01

    Full Text Available The aim of the current research is to clarify the concept of corporate governance as we believe it is a relatively new concept at national level. At the same time, our analysis focused on the manner in which the principle of transparency has been incorporated into the recommendations and regulations/provisions of the Bucharest Stock Exchange (Romanian: BVB and how this principle has been applied by the companies listed with the BVB. In order to accomplish the objectives of our research, we adopted a deductive approach, from general to specific, by means of which we were able to combine qualitative with quantitative studies. Therefore, our approach started from the definition found within the principles of OECD according to which corporate governance is the system by which companies are run and controlled. In Romania, the concept of corporate governance was first advanced in 1999 by the Strategic Alliance of the Business Associations (Romanian: ASAA, which drew up a Voluntary code of corporate governance in association with the Confederation of Private Entrepreneurs in Timis county and the Chamber of Commerce and Industry of Romania and Bucharest. Another facet of our research is the principle of transparency and the manner in which entities should put it to practice in order to ensure efficient corporate governance. To this effect, since the beginning of 2009 the entities listed with the BVB have been under obligation to report which recommendations of the new Corporate Governance Code have actually been implemented by the company in the current financial year by disclosing to BVB the Comply or Explain Statement. The findings of our research show that the concept of corporate governance has lately been a matter for intense debate due to the famous financial failures in recent years. In 2009, Transelectrica was the only company in tier I of the BVB which filled in and submitted the Comply or Explain Statement. Therefore, we believe that

  7. 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.

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

    OpenAIRE

    Siniah, Thangamany

    2017-01-01

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

  9. 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?

  10. Corporate governance, audit firm size and restated financial statement in Indonesia stock exchange

    Directory of Open Access Journals (Sweden)

    Ardiansyah Rasyid

    2014-07-01

    Full Text Available This research aims to describe the corporations to take restatement in financial statement such as, corporate governance implementation and size of Audit Firm. Corporate Governance and size of Audit Firm are involved in auditing process. Theoretically, those influence the quality of financial statement. The occurrence of restatement of financial reporting is as a proxy for a lower of financial statement quality. Hence, corporate governance and size of Audit Firm should prevent from restated financial statement. The result of this research describe that number of independent commissioner and number of audit committee do not prevent from restated financial statement. In addition, size of Audit Firm is not obvious to increase the quality of financial statement, because there are several of big four audit firms have been appointed by such corporation as external auditor or some of restatements have been done by non-big four. This research describes the composition of independent commissioner, audit committee and also Audit Firms size do not influence directly to restated financial statement.

  11. An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles

    OpenAIRE

    Raluca Ivan

    2015-01-01

    The main purpose of this research is to realize an analysis from an internal audit perspective of European Corporate Governance Codes, in regards with Organization for Economic Cooperation and Development – OECD Principles of Corporate Governance. The research methodology used a classification of countries by legal regime, trying to obtain a global view over the differences between the European corporate governance codes and the OECD Principles provisions, from internal audit’s perspective. T...

  12. Success and anomy of the corporal

    Directory of Open Access Journals (Sweden)

    Larisa Viktorovna Efimova

    2015-11-01

    Full Text Available The success and its anomichny manifestation in modern society becomes object of research of article. The success represents material prosperity and high position of the person in society, but ways of its achievement connected with knowledge, professionalism, working capacity, ability to make decisions and creativity are held back, negatively affecting interpretative practicians of a phenomenon mass consciousness. In the most Russian society the anomichnost of a state in which the dialectic interrelation of its social and individual modes is highlighted is found today. The anomy acts as an indicator of a mismatch of the purposes and standards of life, causing violations traditional, standard правовового, axiological. And individual acts as the most indicative illustration of an anomichnost of the social corporal as a component of modern success. The corporality is located in a discourse sexual today that involves artificial transformations of a body and as a result brings to a body/corporality razjyatiya from the owner. The success anomichnost situation by means of corporal transformations demands revival reflexive, traditional, moral and legal, restrictions manipulative the practician of mass media.

  13. Corporate volunteering - motivation for voluntary work

    Directory of Open Access Journals (Sweden)

    Debora Azevedo

    2008-07-01

    Full Text Available Nowadays, when the welfare state is a responsibility of the entire society, organizations in the private sector assume co-responsibility for social issues. They are also pressured by the challenges presented by technological advances and the globalization , involving new parameters and requirements for quality. In this context, the concept of Corporate Social Responsibility (RSC emerges as an option for solutions to the issues related to the company and the whole community. Among the actions of the RSC is the Corporate Volunteering-program, which aims to promote / encourage employes to do voluntary work. A central issue when talking about volunteering is the withdrawal of these (SILVA and FEITOSA, 2002; TEODÓSIO, 1999 and, in accordance with the Community Solidarity (1997, one of the possible causes for the withdrawal is the lack of clarity as to the motives and expectations that lead the person to volunteer themselves. This study uses qualitative research and triangulation of feedback from volunteers, coordinators of volunteers and social organizations, to present a framework from which it is possible to analyze the various motivations for the volunteer work. Key words: Corporate Volunteering program. Volunteering. Corporate social responsibility.

  14. Corporate Strategy an Evolutionary Review

    Science.gov (United States)

    Fellman, Philip V.

    As Richard Rumelt indicates in his book, "Fundamental Issues in Strategy: A Research Agenda", corporate strategy is a relatively recent discipline. While pioneers in the field like B.H. Liddell Hart and Bruce Henderson (later to found the Boston Consulting Group and creator of the famous BCG Growth-Share Matrix) began their research during the Second World War, the modern field of business strategy as an academic discipline, taught in schools and colleges of business emerged rather later. Rumelt provides an interesting chronicle in the introduction to his volume by noting that historically corporate strategy, even when taught as a capstone course, was not really an organized discipline. Typically, depending on the school's location and resources, the course would either be taught by the senior most professor in the department or by an outside lecturer from industry. The agenda tended to be very much instructor specific and idiosyncratic rather than drawing in any systematized fashion upon the subject matter of an organized discipline.

  15. 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

  16. Women on Corporate Boards in Bosnia and Herzegovina, FYR Macedonia, and Serbia

    OpenAIRE

    Djulic, Katarina; Kuzman, Tanja

    2013-01-01

    In January 2013, International Finance Corporation (IFC) launched a research project entitled women on corporate boards in Bosnia and Herzegovina, FYR Macedonia, and Serbia. The purpose of the project was to gather information on the representation of women on corporate boards and to learn about the determinants of female board membership in these countries. Which skills and knowledge do w...

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

    African Journals Online (AJOL)

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

  18. Dynamics of Corporate Social Responsibility in Asia

    DEFF Research Database (Denmark)

    Kim, Rebecca Chunghee; Moon, Jeremy

    2015-01-01

    This article investigates Corporate Social Responsibility (CSR) in Asia through two related themes: research knowledge and ethical norms. ‘CSR in Asia’ research is shown to be growing, particularly in East Asia. Compared with Western CSR literature, it is shown to be dominated by empirical, parti...

  19. Corporal punishment and the growth trajectory of children's antisocial behavior.

    Science.gov (United States)

    Grogan-Kaylor, Andrew

    2005-08-01

    Despite considerable research, the relationship between corporal punishment and antisocial behavior is unclear. This analysis examined (a) the functional form of this relationship, (b) the correlation of initial antisocial behavior and changes in antisocial behavior, (c) differences in the relationship of corporal punishment and antisocial behavior by race, and (d) whether this relationship could be accounted for by unmeasured characteristics of children and their families. Data from 6,912 children in the National Longitudinal Survey of Youth were analyzed using hierarchical linear models. Findings suggested that corporal punishment has a relationship with children's initial antisocial behavior and with changes in antisocial behavior. No evidence was found for differences in the effect of corporal punishment across racial groups. The relationship between corporal punishment and antisocial behavior persists even when accounting for unmeasured time invariant characteristics of children and families. The findings suggest that corporal punishment is not a preferable technique for disciplining children.

  20. Analytic hierarchy process analysis for choosing a corporate social entrepreneurship strategy

    Directory of Open Access Journals (Sweden)

    Hadad Shahrazad

    2015-10-01

    Full Text Available After conducting an extensive analysis of both the specialised literature and practice and identifying three types of corporate social entrepreneurship in my PhD thesis titled “Corporate social entrepreneurship - the new paradigm of reshaping and rethinking business”, I decided to determine which of the three approaches is mostly suited for the Romanian market. The three types of corporate social entrepreneurship: corporate social entrepreneurship as local development tool, corporate social entrepreneurship as market development tool, and corporate social entrepreneurship as transformational innovation tool were organised as the alternatives of a carefully constructed hierarchy having as criteria: return on investment (which does not necessarily refer to the money that the company invests in the strategy; the term is derived from sustainability and scalability, degree of novelty, pre-entry knowledge and interest in solving the communities’ social problems. The questionnaire constructed based on the hierarchy using analytic hierarchy processes was distributed to experts (business developers coming from the following industries or sectors: beverages, IT, banking, furniture, and automotive. The research reveals which is the approach most likely to be employed by Romanian business developers. The results may be inferred to the sum of businesses represented by the expert business developers who were part of the research.

  1. Corporate culture and the employment of persons with disabilities.

    Science.gov (United States)

    Schur, Lisa; Kruse, Douglas; Blanck, Peter

    2005-01-01

    This article addresses key questions arising from the economic and social disparities that individuals with disabilities experience in the United States. For instance, "What role does corporate culture play in the employment of people with disabilities?" "How does it facilitate or hinder their employment and promotional opportunities, and how can corporations develop supportive cultures that benefit people with disabilities, non-disabled employees, and the organization as a whole?" Corporate culture can create attitudinal, behavioral, and physical barriers for workers and job applicants with disabilities. This research concludes that if the employment prospects of people with disabilities are to be improved significantly, attention must be paid to the ways in which corporate culture creates or reinforces obstacles to employees with disabilities, and how these obstacles can be removed or overcome. Ultimately, we will make the case that corporate culture and societal attitudes must change if people with disabilities are to be accepted and incorporated fully into the workplace. 2005 John Wiley & Sons, Ltd.

  2. 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.

  3. 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.

  4. 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)

  5. Explaining  the choice of accounting standards in municipal corporations

    OpenAIRE

    Collin, Sven-Olof; Tagesson, Torbjörn; Andersson, Anette; Cato, Josefine; Hansson, Karin

    2004-01-01

    Positive  accounting  theory  (PAT)  tries  to  explain  corporations’  choices  of accounting standards. Empirical research in this field has been focused on the choices  made by large, listed corporations. We challenge this grounding through extending the empirical domain by testing PAT on Swedish municipal corporations. In  order to be able to explain the choice of accounting standards in municipal corporations, PAT has to be complemented by institutional factors that can consider the   fo...

  6. Corporate Carbon Footprinting as Techno-political Practice

    DEFF Research Database (Denmark)

    Lippert, Ingmar

    2017-01-01

    ’ matter? I explore how emissions come into being; carbon accounting emerges as techno-political practice, fraught with non-transparency. This chapter argues that ‘successful’ corporate carbon accounting practices efficiently and skilfully ignore significant political implications of the company......'s practical relation to climate change. ‘Successful’ in this case signifies what matters for the company to compete well in capitalist markets. By examining voluntary carbon accounting at a financial services corporation, I invite an engagement with how the technicality and politics of carbon interrelate...... in accounting. I ground my analysis in ethnographic fieldwork across 20 months in the Corporate Social Responsibility (CSR) unit at one of the 50 largest companies globally. Over this period, I supported the CSR unit’s management of their sustainability data, in exchange for overt and explicit research access...

  7. ASPECTS REGARDING CORPORATE MANDATORY AND VOLUNTARY DISCLOSURE

    Directory of Open Access Journals (Sweden)

    Popa Adina

    2008-05-01

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

  8. Strategic Risk Management and Corporate Value Creation

    DEFF Research Database (Denmark)

    Andersen, Torben Juul; Roggi, Oliviero

    Major corporate failures, periodic recessions, regional debt crises and volatile markets have intensified the focus on corporate risk management as the means to deal better with turbulent business conditions. Hence, the ability to respond effectively to the often dramatic environmental changes...... is considered an important source of competitive advantage. However, surprisingly little research has analyzed if the presumed advantages of effective risk management lead to superior performance or assessed important antecedents of effective risk management capabilities. Here we present a comprehensive study...... of risk management effectiveness and the relationship to corporate performance based on panel data for more than 3,400 firms accounting for over 33,500 annual observations during the turbulent period 1991-2010. Determining effective risk management as the ability to reduce earnings and cash flow...

  9. CORPORATE SOCIAL REPORTING AS APPENDIX TO FINANCIAL STATEMENT

    Directory of Open Access Journals (Sweden)

    I. Derun

    2015-10-01

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

  10. Evaluation of Independent Audit and Corporate Go vernance Practices in Turkey Under The Turkish Commercıal Code No. 6102: A Qualitative Research

    Directory of Open Access Journals (Sweden)

    Yasin Karadeniz

    2015-12-01

    Full Text Available The purpose of this study is as follows: To explain the new dimension that the corporate governance practices, which have had troubles for years in Turkey, have acquired with the Turkish Commercial Code and, while explaining such relations, to reveal the importance of independent auditing, which could not become fully functional and has gone through many problems again in the practices of our country, and also the importance of present situation and the situation in future with the help of Turkish Commercial Code and corporate governance relations.Interviews as a way of qualitative research has been done face to face with at least one chief auditor (mostly CPAs working in any of the independent auditing firms in İzmir and Çanakkale cities.Following interviews with auditors it has been revealed that the Turkish Commercial Code, corporate governance in Turkey would contribute positively to development of independent auditing.

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

    Directory of Open Access Journals (Sweden)

    KOSMAS NJANIKE

    2011-01-01

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

  12. Third corporate plan September 1991

    International Nuclear Information System (INIS)

    1991-01-01

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

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

    OpenAIRE

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

    2015-01-01

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

  14. 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.

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

    OpenAIRE

    Liu, Yang

    2015-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Ogege S.

    2014-06-01

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

  17. 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....

  18. The psychology of corporate rights: Perception of corporate versus individual rights to religious liberty, privacy, and free speech.

    Science.gov (United States)

    Mentovich, Avital; Huq, Aziz; Cerf, Moran

    2016-04-01

    The U.S. Supreme Court has increasingly expanded the scope of constitutional rights granted to corporations and other collective entities. Although this tendency receives widespread public and media attention, little empirical research examines how people ascribe rights, commonly thought to belong to natural persons, to corporations. This article explores this issue in 3 studies focusing on different rights (religious liberty, privacy, and free speech). We examined participants' willingness to grant a given right while manipulating the type of entity at stake (from small businesses, to larger corporations, to for-profit and nonprofit companies), and the identity of the right holder (from employees, to owners, to the company itself as a separate entity). We further examined the role of political ideology in perceptions of rights. Results indicated a significant decline in the degree of recognition of entities' rights (the company itself) in comparison to natural persons' rights (owners and employees). Results also demonstrated an effect of the type of entity at stake: Larger, for-profit businesses were less likely to be viewed as rights holders compared with nonprofit entities. Although both tendencies persisted across the ideological spectrum, ideological differences emerged in the relations between corporate and individual rights: these were positively related among conservatives but negatively related among liberals. Finally, we found that the desire to protect citizens (compared with businesses) underlies individuals' willingness to grant rights to companies. These findings show that people (rather than corporations) are more appropriate recipients of rights, and can explain public backlash to judicial expansions of corporate rights. (c) 2016 APA, all rights reserved).

  19. Exploring value creation from corporate-foresight activities

    DEFF Research Database (Denmark)

    Rohrbeck, René

    2012-01-01

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

  20. Corporate Social Responsibility and Environmentally Sound Technology in Endogenous Firm Growth

    Directory of Open Access Journals (Sweden)

    Angela C. Chao

    2017-02-01

    Full Text Available We have entered the “New Normal” economy, with more emphasis on economic growth driven by innovation than resource. This paper investigates the impacts of firms considering corporate social responsibility and environmentally sound technology by building a three-stage Cournot competition model with asymmetric cost. The sustainable development of economic and endogenous firm growth achieves the win–win result in the theoretical model. Using data from 31 firms in China, this paper empirically researches on the relationships among corporate social responsibility, environmentally sound technology and firm endogenous growth. The results show that: (1 Marginal cost decreased with the increase of innovation, as well as getting government research and development subsidy, which has a positive effect on firm growth. (2 Consumers respond positively to corporate social responsibility initiative, the reputation of the firm can be improved. At the same time, environmentally sound technology objectively reduces the marginal cost of competitors because of the technology spillover. (3 Profit of a firm undertaking corporate social responsibility partly decreases, which has a negative effect on firm growth. The contradiction between corporate social responsibility and profit of firm could be adjusted, such as socially responsible investment fund hosed by institutional investors.

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

    Directory of Open Access Journals (Sweden)

    Muhammad Asaf Annur

    2015-10-01

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

  2. Antecedents of Corporate Reputation in the Hotel Industry: The Moderating Role of Transparency

    Directory of Open Access Journals (Sweden)

    Sung-Bum Kim

    2017-06-01

    Full Text Available In this study, we developed a theoretical framework in which corporate social responsibility, corporate ability, customer trust and satisfaction, and corporate reputation by considering the influence of transparency as a moderator. The proposed hypotheses were empirically tested using data collected from 487 U.S. consumers via structural equation modeling. The results indicated that perceived corporate social responsibility and corporate ability significantly affected overall customer satisfaction and trust. In turn, customer trust and satisfaction have positive effects on perceptions about corporate reputation. Lastly, this study found that transparency as a significant moderator. This research will contribute to the development of a robust and comprehensive theoretical model that integrates existing frameworks and concepts within the hotel industry.

  3. Creating An Alternative Design for Asita Corporate Identity

    Directory of Open Access Journals (Sweden)

    Michelle Elise

    2015-10-01

    Full Text Available The objective of the study is to find the solution to the problem outlined, which is to create an alternative design for corporate identity of ASITA. ASITA is a non-profit organization to foster tours and travel agencies in Indonesia. The writer conducted interview to the ASITA Jakarta Chapter, which was appointed to represent ASITA in providing the data needed by the writer. The writer interviewed the advisor of the organization, which had once served as chairperson of ASITA. The result of the research is new corporate identity system of ASITA based on a concept that ASITA as an organization, serves as a compass that guides and assists in every direction. The writer found that corporate identity is an important element to define an organization as well as giving impact on its first impression. To create good corporate identity, several things such as elements of design, color, typography, etc need to be put into attention. 

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

    Directory of Open Access Journals (Sweden)

    Jali Muhamad Nizam

    2017-01-01

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

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

    Directory of Open Access Journals (Sweden)

    N. V. Horbenko

    2014-07-01

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

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

    OpenAIRE

    Adriana SCHIOPOIU BURLEA; Carmen RADU; Liviu CRACIUN; Costel IONASCU; Marius MITRACHE; Radu LOLESCU

    2010-01-01

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

  7. 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.

  8. 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.

  9. The Economic Effects of the Corporate Income Tax: Changing Revenues and Changing Views

    OpenAIRE

    Alan J. Auerbach

    1984-01-01

    This paper reviews recent empirical research studying the impact of the U.S. corporate income tax on the behavior of firms. Four areas are discussed:(1) The extent to which dividend taxation imposes a "double tax" on corporate source earnings;(2) The historical impact of tax incentives on the incentives to investand the value of corporate equity;(3) The effects of limited loss offset provisions on the incentives to invest in risky assets; and(4) The determinants of corporate leverage.

  10. The Effect of Corporate Tax Avoidance on the Level of Corporate Cash Holdings: Evidence from Indonesian Public Listed Companies

    Directory of Open Access Journals (Sweden)

    Muhammad Irham Kurniawan

    2017-12-01

    Full Text Available This study aims to examine the effect of corporate tax avoidance to the corporate cash holdings. Recent tax avoidance research found that tax avoidance is able to facilitate managerial rent extraction in the form of transfer of resources owned by the company. This study attempts to test how the relationship of tax avoidance with the amount of cash held by the company. The sample consists of 46 non-financial, non-property, non-real estate and non-construction companies from 2009-2016, with a total 368 observations. The study uses two different cash holdings measures to test the robustness of the research results. This study cannot find evidence that tax avoidance have a significant relationship to the level of cash holdings in public companies in Indonesia. Both measurements of cash holdings gave the same conclusions to the results of the study. This study provides an insight that agency theory in the context of tax avoidance and corporate cash holdings in developing countries such as Indonesia needs to be explored further as the agency conflict in Indonesia as a developing country is more principal-principal conflicts.

  11. Platinum triangles in the Pt/Al framework of the intermetallic REPt{sub 6}Al{sub 3} (RE = Ce-Nd, Sm, Gd, Tb) series

    Energy Technology Data Exchange (ETDEWEB)

    Eustermann, Fabian; Stegemann, Frank; Renner, Konstantin [Institut fuer Anorganische und Analytische Chemie, Westfaelische Wilhelms-Universitaet Muenster (Germany); Janka, Oliver [Institut fuer Anorganische und Analytische Chemie, Westfaelische Wilhelms-Universitaet Muenster (Germany); Institut fuer Chemie, Carl von Ossietzky Universitaet Oldenburg (Germany)

    2017-12-13

    The compounds of the REPt{sub 6}Al{sub 3} series (RE = Ce-Nd, Sm, Gd, Tb) were obtained by reaction of the elements via arc-melting. They were characterized by powder and single-crystal X-ray diffraction (NdPt{sub 6}Al{sub 3}: wR = 0.0432, 759 F{sup 2} values, 33 variables) as well as by magnetic susceptibility measurements. The isostructural compounds crystallize with a new structure type in the trigonal crystal system with space group R anti 3c, twelve formula units in the unit cell, and lattice parameters of a = 752-755 and c = 3882-3945 pm. The crystal structure can be described by different slabs stacked along [001]. One layer features Pt{sub 3} triangles, centering the cavities of a flat honeycomb RE layer that are arranged in a..ABCA{sup '}B{sup '}C{sup '}.. sequence. The other layer consists of condensed hexagonal [Pt{sub 6}Al{sub 6}] prisms, centered by Pt atoms, separating the before mentioned slabs. Magnetic measurements revealed that all rare-earth atoms are in the trivalent oxidation state, however, due to the low lanthanoide content magnetic ordering phenomena were observed only at low temperatures [SmPt{sub 6}Al{sub 3}: T{sub C} = 5.0(1) K; GdPt{sub 6}Al{sub 3}: T{sub C} = 7.3(1) K; TbPt{sub 6}Al{sub 3}: T{sub N} = 3.6(1) K]. (copyright 2017 WILEY-VCH Verlag GmbH and Co. KGaA, Weinheim)

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

    Science.gov (United States)

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

    1991-01-01

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

  13. A classification of the corporate entrepreneurship umbrella: labels and perspectives

    DEFF Research Database (Denmark)

    Christensen, Karina

    2004-01-01

    for the entrepreneurship phenomena - due to, for example, its interdisciplinary grounding in economics, sociology and psychology - a framework for corporate entrepreneurship will be developed, consisting of intrapreneurship and exopreneurship, which are further broken down into four complementary perspectives: corporate......Confusingly, the concept of corporate entrepreneurship has been used by researchers to explain various organizational phenomena such as ways of managing, strategy and innovation. This has led to an abundance of labels and perspectives and a consequent lack of clarity, since the labels have been...... used interchangeably. This article reviews the literature in order to provide an overview and categorization of corporate entrepreneurship. The aim is to contribute to a clarification of the concept by identifying the key perspectives. Because of the lack of a unifying theoretical base...

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

    Directory of Open Access Journals (Sweden)

    Jerelene Soobramoney

    2016-11-01

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

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

    Directory of Open Access Journals (Sweden)

    Uwalomwa Uwuigbe

    2017-09-01

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

  16. 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

  17. Research of corporate social responsibility in an energy efficient technologies development section

    Directory of Open Access Journals (Sweden)

    Lyashenko O.

    2013-06-01

    Full Text Available The article considered the concept of corporate social responsibility (CSR and its components. The Jevons paradox is examined, the mechanism of rebound effect on the example of energy efficient technologies is analyzed.

  18. 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.

  19. CORPORATE SOCIAL RESPONSIBILITY. EXAMPLE ROSIA MONTANA GOLD CORPORATION

    OpenAIRE

    Vasile Burja; Silvia – Stefania Mihalache

    2010-01-01

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

  20. Specialization and Commonalization in Multi-branded Manufacturing Corporations

    DEFF Research Database (Denmark)

    Karlsson, Christer; Sköld, Martin

    2018-01-01

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

  1. 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...

  2. PRAKTIK TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE DAN USEFULNESS INFORMASI AKUNTANSI (Telaah Teoritis Dan Empiris

    Directory of Open Access Journals (Sweden)

    Muhammad Miqdad

    2012-01-01

    Full Text Available Accounting researchs on corporate governance and earnings management refers to the positive accounting theory and agency theory. Most of the result empirical studies showed that implementing of good corporate governance (GCG negatively affect to earnings management. Excessive earnings management practices will affect the credibility of the financial statements in the user’s perception namely investors, creditors and other stakeholders. Corporate governance and earnings management associated with behavioral problems, therefore qualitative research method as an alternative to explore further of the behavioral problems.

  3. Compatibility of Corporate Sustainability with a Cost Leadership Strategy

    OpenAIRE

    Bouvrain, Stanislas; Sarka, Darius

    2015-01-01

    BACKGROUND Exploring literature about corporate sustainability and cost leadership strategy and to study the collusion of the two concepts through the case of Ikea. AIM Researching whether firms can align corporate sustainability approach to doing business on the imperatives of a cost leadership strategy. The contribution aims to provide guidance on choosing appropriate sustainability activities within the context of cost leadership strategy. Furthermore, it should be noted that this paper se...

  4. The Impact of International Diversification on the Corporate Valuation

    OpenAIRE

    Jakubenko Alena Anatol'evna

    2014-01-01

    The article deals with the impact of international diversification strategy on the corporate valuation. It describes theory basis that can explain the sources for value added in companies that use diversification strategy. The article gives also the comprehensive view on the methodology of evaluation of international diversification influence on the corporate value and comparative analysis of inconsistent empirical results of different researches concerning the nature of key relationships’ be...

  5. 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…

  6. Organizational Support in Online Learning Environments: Examination of Support Factors in Corporate Online Learning Implementation

    Science.gov (United States)

    Schultz, Thomas L.; Correia, Ana-Paula

    2015-01-01

    This article explores the role of different types of support in corporate online learning programs. Most research has not specifically focused on all of the support factors required to provide a corporate online learning program, although many research studies address several in regards to the research outcome. An effort was made in this article…

  7. Does Ownership Type Matter for Corporate Social Responsibility?

    NARCIS (Netherlands)

    Dam, L.; Scholtens, B.

    Manuscript Type: Empirical Research Question/Issue: This study examines how different types of owners relate to corporate social responsibility ( CSR). Research Findings/Insights: We use firm-level data for more than 600 European firms from 16 countries and 35 industries for 2005. We find that

  8. CODES AND PRACTICES OF IMPLEMENTATION OF CORPORATE GOVERNANCE IN ROMANIA AND RESULTS REPORTING

    Directory of Open Access Journals (Sweden)

    GROSU MARIA

    2011-12-01

    Full Text Available Corporate governance refers to the manner in which companies are directed and controlled. Business management was always guided by certain principles, but the current meaning of corporate governance concerns and the contribution that companies must have the overall development of modern society. Romania used quite late in adopting a code of good practice in corporate governance, being driven, in particular, the privatization process, but also the transfer of control and surveillance of political organizations by the Board of Directors (BD. Adoption of codes of corporate governance is necessary to harmonize internal business requirements of a functioning market economy. In addition, the CEE countries, the European Commission adopted an action plan announcing measures to modernize company law and enhance corporate governance. Romania takes steps in this direction by amending the Company Law, and other regulations, although the practice does not necessarily keep pace with the requirements. This study aims on the one hand, an analysis of the evolution of corporate governance codes adopted in Romania, but also an empirical research of the implementation of corporate governance principles of a representative sample of companies listed on the Bucharest Stock Exchange (BSE. Consider relevant research methodology, because the issuer of the Codes of CG in Romania is BSE listed companies requesting their voluntary implementation. Implementation results are summarized and interpreted at the expense of public reports of the companies studied. Most studies undertaken in this direction have been made on multinational companies which respects the rule of corporate governance codes of countries of origin. In addition, many studies also emphasize the fair treatment of stakeholders rather than on models of governance adopted (monist/dualist with implications for optimizing economic objectives but also social. Undertaken research attempts to highlight on the one

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

    OpenAIRE

    Armour, John; Hansmann, Henry; Kraakman, Reinier

    2017-01-01

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

  10. THE IMPLEMENTATION OF CORPORATE SOCIAL RESPONSIBILITY IN MONGOLIAN BUSINESS SECTOR

    Directory of Open Access Journals (Sweden)

    Oyungerel Tudev

    2011-06-01

    Full Text Available The global aspirations regarding Corporate Social Responsibility remain far from being met in many developing countries today. More specifically, research regarding Mongolian companies´ social responsibility behaviour is missing and, from overall observation the performance is weak. This research is principally focused on explaining existing conflicts about the comprehension or understanding of just what Corporate Social Responsibility means from a theoretical perspective, and precisely, within Mongolian business circles. To give an answer to this question, the economic, legal, ethical and philanthropic responsibilities of companies was reviewed.

  11. Corporate Dependence in Brazil's 2010 Elections for Federal Deputy

    Directory of Open Access Journals (Sweden)

    Wagner Pralon Mancuso

    2016-12-01

    Full Text Available What is the profile of candidates whose electoral campaigns are the most dependent on corporate donations? Our main objective is to identify factors that help explaining the level of corporate dependence among them. We answer this question in relation to the 2010 elections for federal deputy in Brazil. We test five hypotheses: 01. right-wing party candidates are more dependent than their counterparts on the left; 02. government coalition candidates are more dependent than candidates from the opposition; 03. incumbents are more dependent on corporate donations than challengers; 04. businesspeople running as candidates receive more corporate donations than other candidates; and 05. male candidates are more dependent than female candidates. Methodologically, the research design combines both descriptive and multivariate statistics. We use OLS regression, cluster analysis and the Tobit model. The results show support for hypotheses 01, 03 and 04. There is no empirical support for hypothesis 05. Finally, hypothesis 02 was not only rejected, but we find evidence that candidates from the opposition receive more contributions from the corporate sector.

  12. The Effect of Social Dominance Orientation on Perceptions of Corporal Punishment

    Science.gov (United States)

    Hess, Chelsie A.; Gray, Jennifer M.; Nunez, Narina L.

    2012-01-01

    Previous research has suggested the use of corporal punishment is widely endorsed in our society (Straus, 2000; Straus & Stewart, 1999). Furthermore, perceptions of what constitutes corporal punishment vary. The present study examined social dominance orientation (SDO) and age of child as potential factors that may influence perceptions of what is…

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

    NARCIS (Netherlands)

    de Graaf, Frank Jan; Stoelhorst, Jan Willem

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

  14. Corporate Governance Compliance and Discretionary Accruals: New Zealand Evidence

    Directory of Open Access Journals (Sweden)

    Md. Borhan Uddin Bhuiyan

    2013-06-01

    Full Text Available The purpose of this paper is to investigate the effect of better compliance with corporate governance regulation on managerial accruals (discretionary accruals in New Zealand listed companies. Unlike previous research of earnings management, Jones model ( Jones 1991, Modified Jones model (Dechow, Sloan, & Sweeney, 1995 and Performance Matched Accruals Model (Kothari, Leone, & Wasley, 2005 this research focuses on free cash flow as a measure of discretionary accruals instead of cash flow from operating activities. Univariate and multivariate regression analysis was done on 70 New Zealand listed firms over the period of 2000 - 2007 (inclusive. Results found that better compliance with corporate governance reduces discretionary accruals implying lower managerial opportunistic behaviour. Consistent with existing theoriesand models of discretionary accruals, this research documents that free cash flow increase managerial discretion by comparing with commonly used accruals model such as Jones Model, Modified Jones Model and Performance Matched Accruals Model. This study provides insights to regulators in developing corporate governance and financial reporting guidelines. It suggests that ‘Comply or Explain’ form of soft regulation reduces managerial discretion with stock exchange listing. This research uses a comparative analysis of traditional discretionary accrual measure with free cash flow approach of discretionary accruals. Moreover, an integration approach of discretionary accrual measure was never previously done in New Zealand.

  15. Revisiting the Complexities of Corporate Branding

    DEFF Research Database (Denmark)

    Gyrd-Jones, Richard; Merrilees, Bill; Miller, Dale

    2013-01-01

    The evolution of corporate branding literature since the seminal paper by Balmer is evaluated. The literature exhibits signs of maturing, which is evidenced by multiple theoretical underpinnings and a widening scope. Four themes are identified: (i) corporate brand as differentiation; (ii) corporate...... brand as corporate communication; (iii) corporate brand as a values-based approach; and (iv) corporate brand as internal branding approaches. We give special attention to issues of corporate communication, corporate identity, corporate vision, multiple stakeholders, alignment, multiple voices, corporate...... values and organisational culture. The themes are examined through a ‘paradox’ lens. Each theme is discussed in terms of the theoretical challenges arising from complexities in that aspect of corporate branding, ensuing apparent paradoxes and possible solutions for each paradox. The paradoxes...

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

    African Journals Online (AJOL)

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

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

    Science.gov (United States)

    Saltman, Kenneth J.

    2016-01-01

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

  18. On hitting children: a review of corporal punishment in the United States.

    Science.gov (United States)

    Knox, Michele

    2010-01-01

    Research has clearly demonstrated associations between corporal punishment of children and maladaptive behavior patterns such as aggression and delinquency. Hitting children is an act of violence and a clear violation of children's human rights. In this article, the position of the United States on corporal punishment of children is discussed. Professional and international progress on ending corporal punishment is explained, and the relationship between corporal punishment and child abuse is discussed. An appeal is made for prevention efforts such as parent education and removal of social sanctions for hitting children that may hold significant promise for preventing child maltreatment.

  19. Revisiting the Relationship of CSR and Corporate Philanthropy by Using Alignment Theory

    OpenAIRE

    von Schnurbein, Georg; Stühlinger, Sara

    2015-01-01

    Both, CSR and corporate philanthropy are expressions of the interferences between the company and its societal environment. However, the question of the relationship between CSR and corporate philanthropy remains unclear. We apply alignment theory to shed light on the interdependencies of CSR and corporate philanthropy. The relationship may be based on alignment, misalignment, or non-alignment. Our research is based on an empiric analysis of the sustainability rating of U.S. companies and it...

  20. ANALYSIS OF CORPORATE SOCIAL RESPONSIBILITY, DEFAULT RISK AND CONSERVATISM EFFECT TO EARNING MANAGEMENT WITH GOOD CORPORATE GOVERNANCE AS MODERATING VARIABLE IN MANUFACTURING COMPANY WHOSE SHARES INCORPORATED IN INDONESIA SHARIA STOCK INDEX

    Directory of Open Access Journals (Sweden)

    Budi Gautama Siregar

    2018-05-01

    Full Text Available The purpose of this research is to examine and analyze Good Corporate Governance in moderating the relationship between Corporate Social Responsibility (as measured by economic, environmental and social, Default Risk (as measured by debt to equity ratio and debt to assets ratio and Conservatism (as measured by earning / stock return relation, accruals and net assets Earnings Management. The sample used is a manufacturing company during the period 2011- 2015. The total sample used is 170 samples. Sampling technique used is saturated sample method. The analytical model used in this research with Structural Equation Modeling. The results showed that Corporate Social Responsibility, as measured by the economy and environment, has a positive and significant effect on earning management, while Corporate Social Responsibility measured by social have negative and significant effect to earning management. Default risk, as measured by debt to equity ratio and debt to asset ratio, has positive and significant effect on Earnings Management. Also, conservatism measured by earning / stock return relation and accrual has adverse and insignificant effect on earning management. Good Corporate Governance moderates weakening the effect of Corporate Social Responsibility as measured by economic, environmental to Earnings Management. Meanwhile, the interaction of Corporate Social Responsibility proxy by social with good corporate governance has a positive and significant effect. Good Corporate Governance moderates weakening the effect of default risk measured by debt to equity ratio on Earnings Management, while the interaction between default risk measured by debt to asset ratio with good corporate governance has positive and insignificant effect, so GCG does not moderate the effect of default risk as measured by debt to asset ratio to Earnings Management. Another result was that good Corporate governance does not moderate Conservatism effect measured by Earning

  1. 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

  2. 12 CFR 561.15 - Corporation.

    Science.gov (United States)

    2010-01-01

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

  3. 12 CFR 583.8 - Corporation.

    Science.gov (United States)

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Hyram Serretta

    2011-08-01

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

  5. Social and Environmental Issues in Corporative Management: A Romanian Story

    Directory of Open Access Journals (Sweden)

    Cornelia DASCĂLU

    2011-12-01

    Full Text Available The complex process of monitoring entities environmental impact entails ability, respect for the environment and reduction of the ecological footprint. This research defines Romanian trends as regards the effects and actions to adapt to climate change and characterizes corporate management in terms of compliance with environmental management systems requirements. The main objective is to assess the current state of environmental management implementation and identifies relevant social and environmental issues that companies use to include in corporate management. The current agenda would allow developing a framework for environmental management implementation in Romanian entities, in order to assume the corporate social responsibility.

  6. An Analysis of Corporal Punishment Practices in the State of Mississippi

    Science.gov (United States)

    Williams-Damond, Twyla A.

    2014-01-01

    The focus of this research mainly centers on a quantitative descriptive overview of corporal punishment practices in the state of Mississippi, but this study also includes a legal document analysis component. This study forms the Mississippi portion of a comprehensive analysis of the demographics of corporal punishment in the public schools of the…

  7. Pengaruh Corporate Governance Perception Index Terhadap Kinerja perusahaan dalam Masa Krisis Ekonomi Global

    Directory of Open Access Journals (Sweden)

    Adi Suharna

    2016-04-01

    Full Text Available This research examines the infl uence of corporate governance toward corporate performance, in this case market performance and fi nancial performance. The rating of corporate governance perception index (CGPI for 2008 until 2010 by The Indonesian Institute for Corporate Governance is used to measure the corporate governance implementation and Tobin’s Q as a market performance measurement  with  Return  on  Equity  (ROE  and  Return  on  Assets  (ROA  as fi nancial performance measurement. The control variables used are leverage, age,  type  of  industry  and  size  of  fi rm.  This  study  is  causal  research  which companies that scored CGPI and fi nancial statement during 2008-2010 were drawn using purposive sampling method. Research data are pooling data which combines time series and cross sectional data during the observation period 2008-2010. This research employs a multiple regression to test hypothesis that corporate governance and corporate performance are positively related.  From  the  fi rst  regression  equation,  the  result  of  this  study  shows  that  there is  influence  between  corporate  governance  perception  index  and  market performance  (Tobin’s  Q  during  crisis  while  the  control  variables  have  no effect  on  market  performance  unless  leverage  levels  negatively  affect  the market  performance  of  the  company  during  the  global  economic  crisis.  The second  regression  equation  shows  that  there  is  infl uence  between  corporate governance  perception  index  and  fi nancial  performance  (ROE  during  crisis while the control variables have no effect on fi nancial performance (ROE. The third regression equation shows that there has no infl uence between corporate governance  perception  index  (CGPI  and  the  control  variables  to  fi nancial performance (ROA during the

  8. Pengaruh Corporate Governance Perception Index Terhadap Kinerja perusahaan dalam Masa Krisis Ekonomi Global

    Directory of Open Access Journals (Sweden)

    Adi Suharna

    2017-05-01

    Full Text Available This research examines the infl uence of corporate governance toward corporate performance, in this case market performance and fi nancial performance. The rating of corporate governance perception index (CGPI for 2008 until 2010 by The Indonesian Institute for Corporate Governance is used to measure the corporate governance implementation and Tobin’s Q as a market performance measurement  with  Return  on  Equity  (ROE  and  Return  on  Assets  (ROA  as fi nancial performance measurement. The control variables used are leverage, age,  type  of  industry  and  size  of  fi rm.  This  study  is  causal  research  which companies that scored CGPI and fi nancial statement during 2008-2010 were drawn using purposive sampling method. Research data are pooling data which combines time series and cross sectional data during the observation period 2008-2010. This research employs a multiple regression to test hypothesis that corporate governance and corporate performance are positively related.  From  the  fi rst  regression  equation,  the  result  of  this  study  shows  that  there is  influence  between  corporate  governance  perception  index  and  market performance  (Tobin’s  Q  during  crisis  while  the  control  variables  have  no effect  on  market  performance  unless  leverage  levels  negatively  affect  the market  performance  of  the  company  during  the  global  economic  crisis.  The second  regression  equation  shows  that  there  is  infl uence  between  corporate governance  perception  index  and  fi nancial  performance  (ROE  during  crisis while the control variables have no effect on fi nancial performance (ROE. The third regression equation shows that there has no infl uence between corporate governance  perception  index  (CGPI  and  the  control  variables  to  fi nancial performance (ROA during the

  9. CORPORATE SOCIAL RESPONSIBILITY VERSUS TAX AVOIDANCE PRACTICES

    Directory of Open Access Journals (Sweden)

    Stoian Ciprian-Dumitru

    2012-07-01

    Full Text Available Worldwide crisis has made multinational companies that are engaged in corporate social responsibility actions to manage their businesses through the lens of various tax avoidance practices. The content of this paper is important due to the fact that tries to identify the impact in case of companies active in corporate social responsibility actions versus their tax structures orientation. Corporate social responsibility literature did not paid enough attention on the impact of the tax avoidance practices of companies. Tax, as a concept, brings in itself an important corporate financial impact with subsequent effects for the life of multiple citizens in countries where private entities are operating. Even though companies are usually expressing their ethical and responsible conduct in respect of the social environment, there are many cases when the business practices were not aligned with the declared corporate behavior. This paper seeks firstly to examine whether companies engaged in tax avoidance practices (ex. offshore tax havens consider that continue to act socially responsible. Secondly, the paper examines the influence on attending the stakeholders’ goals for those companies practicing tax avoidance and its implications on corporate social responsibility actions. Moreover, the paper focuses also on the aspects described before from the perspective of the corporate entities operating in Romania. This paper’s intention is to use and to develop the results of previous research carried out by Lutz Preus (University of London and, subsequently, by Senators Levin, Coleman and Obama in their “Stop Tax Haven Abuse Bill”. The implications and the objectives of this material are to highlight, to identify and to spot clearly the relations and the influences of the tax haven practices of corporations versus their undertaken social responsibility actions. Moreover, this paper brings a fresh perspective of this topic from the

  10. Information Technology Adoption, Corporate Governance and Bank Performance

    Directory of Open Access Journals (Sweden)

    Umi Muawanah

    2018-04-01

    Full Text Available Many academicians and practitioners have been acknowledging that information technology (IT adoption could improve company performance. However, previous research indicates contradictory evidence. These inconsistencies can be attributed to variations among the studies in choosing proxy for IT adoption and due to contingent on other factors. This research aims at analyzing the influence of a contingent factor that is corporate governance (CG concerning the effectiveness of IT adoption in influencing company performance measured by change in return on assets. Two proxies are used for IT adoption: company expenses on IT and the level of the organization managing IT. Data is collected and analyzed from annual reports of all banks listed in Indonesia Stock Exchange from 2011 to 2013. Multiple linear regression models are employed. This research shows that corporate governance practice could improve the effectiveness of IT adoption in improving company performance. This research implies that better CG practices in providing direction and monitoring on IT can lead to better company performance.

  11. 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

  12. Corporate marketing: Apocalypse, advent and epiphany

    OpenAIRE

    Balmer, JMT

    2009-01-01

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

  13. Main components of the corporative image of cultural organizations

    OpenAIRE

    Ramis Carrasco, María; Pérez Cabañero, Carmen

    2016-01-01

    [EN] In the present research, we carry out an analysis of the corporate image of a cultural organization which aims tohighlight its role in order to design management strategies in the cultural field. We investigate what particular attributes are better assessed by the public and which dimensions compose the corporate image of a cultural organization. Based on the literature review, we made an in-depth interview to the programming manager of a cultural organization...

  14. Corporate social responsibility and financial performance: Fact or fiction? A look at Ghanaian banks

    Directory of Open Access Journals (Sweden)

    Daniel F. Ofori

    2014-02-01

    Research purpose: This article examined the impact of corporate social responsibility on financial performance using empirical evidence from the Ghanaian banking sector. Motivation for the study: Although corporate social responsibility is a hot topic in Ghana and banks do practise it, no detailed study has been conducted to ascertain whether banks derive any benefits therefrom. Research design, approach and method: A sample size of 22 banks was involved. A structured questionnaire was used to obtain primary data whilst archival records were used to gather the secondary data. Main findings: The findings revealed that banks in Ghana view corporate social responsibility practices to be a strategic tool; banks are motivated to practise corporate social responsibility by legitimate reasons as much as they are motivated by profitability and sustainability reasons. Also, although there is a positive relationship between corporate social responsibility practices and financial performance, the financial performance of banks in Ghana does not depend significantly on their corporate social responsibility practices but rather on other control variables, such as growth, origin, debt ratio, and size. Practical implications: Properly adopted and implemented, corporate social responsibility can pay its way by contributing toward firm performance. Contribution: There is a positive but currently insignificant relationship between corporate social responsibility and financial performance amongst Ghanaian banks. However, given the numerous benefits of corporate social responsibility, it is recommended that firms continue to give priority to this practice.

  15. 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...

  16. Corporate Environmental Sustainability in Danish SMEs

    DEFF Research Database (Denmark)

    Reyes-Rodríguez, Juan Felipe; Ulhøi, John P.; Madsen, Henning

    2016-01-01

    While industry leaders proactively address environmental issues as an integrated part of corporate strategy, small and medium enterprises (SMEs) often perceive it as a means of cost reduction. The aim of this paper is to track the development of motivators, environmental initiatives......, and their perceived effects on competitive advantage among SMEs. For that purpose, we conducted a longitudinal analysis of 4 repeated surveys over a period of 14 years among Danish manufacturing SMEs. Results show that Danish SMEs have increasingly deployed environmental initiatives that are associated with both...... of the levels of environmental engagement, the competitive benefits are generally robust regarding firm size. Before concluding, implications for future research and corporate managers are pointed out....

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

    Science.gov (United States)

    2010-09-29

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

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

    Science.gov (United States)

    2011-04-07

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

  19. Perbandingan Profitabilitas Sebelum dan Sesudah Penerapan Program Corporate Social Responsibilities (Studi Kasus pada PT. Pelabuhan Indonesia I Medan

    OpenAIRE

    Ummi, Nurfadillah

    2010-01-01

    The objective of this research is to get empirical evidence whether or not have differences in Profitability in PT. Pelabuhan Indonesia I Medan that is before and after Corporate Social Responsibilities (CSR) applied. The kind of this research is comparative research. The data which is use to measure financial reporting, especially for Balance Sheet and Income Statement, is five years before applied Corporate Social Responsibilities (1998-2002) and five years after applied Corporate Socia...

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

    Directory of Open Access Journals (Sweden)

    Natalia Ivanovna Gorlova

    2018-01-01

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

  1. The Influence of Corporate Governance Perception Index, Profit Management, and Industrial Type To Environmental Disclosure.

    Directory of Open Access Journals (Sweden)

    Amanda Chrysanti

    2015-12-01

    Full Text Available Thisresearchaims to empirically analyze the influence ofCorporate Governance Perception Index, earnings management,and industry type on environmental disclosure. Environmental Disclosure is the dependent variables in this research were measured by scoring technique based on GRI3.1 Guidelines. For the independent variables in this research, using Corporate Governance Perception Index were measured by CGPI index score, earnings management were measured by discretionary accruals, and industry type were measured bycategorial. This research uses secondary data which population are companies entered Corporate Governance Perception Index in 2009-2012. While the sampling method used was purposive sampling method which is overall 44 sample choose. This research uses multiple regression method to test the hypothesis with SPSS computer program. From the analysis performed in this research, it can be concluded that Corporate Governance Perception Index has positively and significant influence to environmental disclosure. The other hand earnings management has no significant influence to environmental disclosure. The last one industry type has negatively and significant influence to environmental disclosure.

  2. 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)

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

    NARCIS (Netherlands)

    Ehrenhard, Michel L.; Fiorito, Timo L.

    2018-01-01

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

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

    Index Scriptorium Estoniae

    Tafel, Külliki

    2006-01-01

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

  5. Information Systems and Corporate Memory: design for staff turn-over

    Directory of Open Access Journals (Sweden)

    Colin Sharp

    1993-11-01

    Full Text Available The "information age" is reliant upon the information skill-base of people and the storage and access of complete data. Staff turn-over and "down-sizing" as well as the rate of organisational change places increased pressure on the designers of corporate information systems to keep up with the organizational demands. Especially relevant are the "soft" aspects of the corporate information needs of organizations. The term "corporate memory" is introduced to explain the relatively informal collective and individual knowledge of employees gained through their experience and position in the organization. This paper elaborates the issues concerned with the "corporate soft data", and makes suggestions for research, as well as for planners of corporate information systems in organizations facing major down-sizing or related changes. It is concluded that there are a number of readily obtainable sources of soft data in the organization and these data should be analysed for inclusion in system development. If organizations are to become learning systems and not just keep repeating the same mistakes, they need to review all aspects of corporate memory, especially the soft data sources and losses.

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

    Science.gov (United States)

    Davis, Robert E.

    2017-01-01

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

  7. A Study of the Relationship between Corporate Social Responsibility - Financial Performance - Firm Size

    OpenAIRE

    Georgeta VINTILA

    2013-01-01

    The notion of corporate social responsibility is established on the reciprocal dependence between a company and society, as well as the indicators that influence this relationship. This paper explores whether profitability and company size have a potential influence on levels of corporate social responsibility according the annual dates of romanian companies, using statistical correlations. The research found that company size and company profitability have an influence toward the corporate s...

  8. Knowledge transfer and expatriation in multinational corporations

    DEFF Research Database (Denmark)

    Minbaeva, Dana; Michailova, Snejina

    2004-01-01

    Research on multinational corporation (MNC) knowledge transfer has argued continuously for the behavior of knowledge senders to be a determinant of knowledge transfer. Although the importance of disseminative capacity regarding knowledge transfer has been illustrated in numerous conceptual studies...

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

    OpenAIRE

    Ika Siti Rochmah; Dwiwinarno Titop; Widagdo Ari Kuncara

    2017-01-01

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

  10. Familiarity, ambivalence, and firm reputation: is corporate fame a double-edged sword?

    Science.gov (United States)

    Brooks, Margaret E; Highhouse, Scott; Russell, Steven S; Mohr, David C

    2003-10-01

    This research questioned the proposition that corporate familiarity is positively associated with firm reputation. Student images of familiar and unfamiliar Fortune 500 corporations were examined in 4 experiments. The results suggested that, consistent with behavioral decision theory and attitude theory, highly familiar corporations provide information that is more compatible with the tasks of both admiring and condemning than less familiar corporations. Furthermore, the judgment context may determine whether positive or negative judgments are reported about familiar companies. The notion that people can simultaneously hold contradictory images of well-known firms may help to explain the inconsistent findings on the relation between familiarity and reputation.

  11. 77 FR 65543 - Energy Corporation of America; Eastern American Energy Corporation; First ECA Midstream LLC...

    Science.gov (United States)

    2012-10-29

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

  12. Corporate rebranding processes in small companies:a multiple case study from the B2B software industry

    OpenAIRE

    Juntunen, M. (Mari)

    2011-01-01

    Abstract The purpose of the present study is to build a theoretically based and empirically grounded framework that enables a better understanding of corporate rebranding processes among small companies. Corporate rebranding is addressed from a visual viewpoint concentrating on changes to corporate name and logo. The theoretical background is based on corporate branding, corporate rebranding and organisational change literature. The research setting is small software companies that op...

  13. The Production of Corporate Research to Manufacture Doubt About the Health Hazards of Products: An Overview of the Exponent Bakelite® Simulation Study.

    Science.gov (United States)

    Egilman, David

    2018-01-01

    Although corporate sponsorship of research does not necessarily lead to biased results, in some industries, it has resulted in the publication of inaccurate and misleading data. Some companies have hired scientific consulting firms to retrospectively calculate exposures to hazardous products during use that are no longer manufactured or sold. As an example, this paper reviews one such study-a litigation-generated study of Union Carbide Corporation's asbestos-containing product, Bakelite®. This analysis is based on previously secret documents, produced as a result of litigation. The study generated asbestos fiber exposure measurements which resulted in underestimates of actual exposures to create doubt about the hazards associated with manufacture and manipulation of Bakelite®.

  14. CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM SAUDI ARABIA

    Directory of Open Access Journals (Sweden)

    Murya Habbash

    2016-03-01

    Full Text Available Purpose: This study aims to discover the Corporate Social Responsibility (CSR disclosure practices and the potential influence of Corporate Governance (CG, ownership structure, and corporate characteristics, in an emerging Arab country, Saudi Arabia. This study extends the extant literature by investigating the drivers of CSR disclosure in a country that lacks research in this area. Methodology: This study examines 267 annual reports of Saudi non-financial-listed firms during 2007- 2011 using manual content and multiple regression analyses and a checklist of 17 CSR disclosure items based on ISO 26000. Findings: The analysis finds that the CSR disclosure average is 24%, higher than 14.61% and 16% found by Al-Janadi et al. (2013 and Macarulla and Talalweh (2012 for two Saudi samples during 2006-2007 and during 2008, respectively. This improvement may be due to the application of Saudi CG code in 2007. The analysis also shows that government and family ownership, firm size, and firm age are positive determinants of CSR disclosure, firm leverage is a negative determinant, while effective AC, board independence, role duality, institutional ownership, firm profitability, and industry type are found not to be determinants of CSR disclosure. Originality/value: This study is important because it uses agency theory to ascertain the influence of specific board characteristics and ownership structures on disclosure. As a result it provides important implications for CG regulators and different stakeholders and provides an evaluation of the recently applied Saudi CG code from CSR disclosure perspective.

  15. Corporate knowledge repository: Adopting academic LMS into corporate environment

    Science.gov (United States)

    Bakar, Muhamad Shahbani Abu; Jalil, Dzulkafli

    2017-10-01

    The growth of Knowledge Economy has transformed human capital to be the vital asset in business organization of the 21st century. Arguably, due to its white-collar nature, knowledge-based industry is more favorable than traditional manufacturing business. However, over dependency on human capital can also be a major challenge as any workers will inevitably leave the company or retire. This situation will possibly create knowledge gap that may impact business continuity of the enterprise. Knowledge retention in the corporate environment has been of many research interests. Learning Management System (LMS) refers to the system that provides the delivery, assessment and management tools for an organization to handle its knowledge repository. By using the aspirations of a proven LMS implemented in an academic environment, this paper proposes LMS model that can be used to enable peer-to-peer knowledge capture and sharing in the knowledge-based organization. Cloud Enterprise Resource Planning (ERP), referred to an ERP solution in the internet cloud environment was chosen as the domain knowledge. The complexity of the Cloud ERP business and its knowledge make it very vulnerable to the knowledge retention problem. This paper discusses how the company's essential knowledge can be retained using the LMS system derived from academic environment into the corporate model.

  16. 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…

  17. Analytical Role of Corporate Strategy in Growth and Expansion of Unilever Pakistan

    Directory of Open Access Journals (Sweden)

    Hassan Abbas

    2018-03-01

    Full Text Available The corporate strategy plays an integral role in providing business entities with a market direction. The formulation and implementation of corporate strategy aids in providing businesses with abilities and capabilities so as to maintain and develop adequate pace with the consistently changing business environment, aids in the development of a strategic vision and focus on overall business goals and objectives, strengthens decision making and most importantly helps in the provision of a competitive edge to a business. The role of corporate strategy becomes highly significant when the business operates globally. The research undertakes the relative role, significance and overall impact of its corporate strategy in making adequate contribution towards the attainment of business growth and expansion and assessing the correlation between the corporate strategy and overall business growth.

  18. The Corporate University and Training: Return on Investment

    Science.gov (United States)

    Newell, Marshall D.

    2013-01-01

    With a global marketplace, companies are seeking ways to manage knowledge with tools, such as the corporate university toward gaining a competitive advantage. Research has identified a common goal is to sustain competitive advantage. With a competitive advantage, a company may achieve a higher profitability. Thus far, research has provided limited…

  19. THE INFLUENCE OF CORPORATE SPECIFIC FACTORS UPON FINANCING DECISIONS

    Directory of Open Access Journals (Sweden)

    Lacatus Viorel-Dorin

    2013-07-01

    Full Text Available The purpose of this paper is to analyze the existing theories for the capital structure of a corporation and to determine the factors that influence the financing decisions of Romanian corporations. The gearing ratios vary a lot among Romanian corporations pointing out the fact that the internal specific factors are the ones with a greater impact upon their capital structure, and not the external factors. Our empiric research evaluates the determining factors for the debt ratio (total debt/total assets of some Romanian corporations, focusing on its explanatory variables by including them within simple and multiple econometric models. The panel data indicators computed for the companies in the Cluj area listed on the Bucharest Stock Exchange were evaluated with the OLS and FEM techniques.The results have been interpreted, pointing out that company size and asset turnover seem to have a positive influence upon the debt ratio of selected companies, while profitability and liquidity seem to influence the debt ratio of selected companies negatively.

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

    Directory of Open Access Journals (Sweden)

    Costel IONASCU

    2010-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Angela Vaquero Barba

    2014-01-01

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

  2. THE ASSESSMENT OF CORPORATE BONDS ON THE BASIS OF THE WEIGHTED AVERAGE

    Directory of Open Access Journals (Sweden)

    Victor V. Prokhorov

    2014-01-01

    Full Text Available The article considers the problem associated with the assessment of the interest rate of a public corporate bond issue. The theme of research is the study of techniques for evaluationof interest rates of corporate bond. The article discusses the task of developing a methodology for assessing the marketinterest rate of corporate bonded loan, which allows to takeinto account the systematic and specific risks. The technique of evaluation of market interest rates of corporate bonds onthe basis of weighted averages is proposed. This procedure uses in the calculation of cumulative barrier interest rate, sectoral weighted average interest rate and the interest ratedetermined on the basis of the model CAPM (Capital Asset Pricing Model. The results, which enable to speak about the possibility of applying the proposed methodology for assessing the market interest rate of a public corporate bond issuein the Russian conditions. The results may be applicable for Russian industrial enterprises, organizing issue public bonds,as well as investment companies exposed organizers of corporate securities loans and other organizations specializingin investments in the Russian public corporate bond loans.

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

    OpenAIRE

    Caldart, Adrian A.; Ricart, Joan E.

    2006-01-01

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

  4. THE GENDER DIFFERENCES EFFECTS ON CORPORATE SOCIAL RESPONSIBILITY (CSR

    Directory of Open Access Journals (Sweden)

    LILIANA NICOLETA SIMIONESCU

    2015-07-01

    Full Text Available Corporate Social Responsibility (CSR refers to company's activities through which they need to contribute to the society well-being. Companies which are socially responsible operate their business in such way stakeholders requirements are a meet as well as ethical, legal, economical and philanthropic expectations toward the society where companies operates. Moreover, businesses decisions and strategies should take into consideration and should act with more responsibility to shareholders, customers, employees, and suppliers. Company's responsibility is more than just legal and economic responsibility. Companies including CSR into their business strategies increase their competitiveness alongside other benefits. Regardless of the heated debates which have been taking place between academics, researchers, scholars, and corporate executives, CSR concept remains open to a range of definitions As well as understanding. This paper aim is to theoretically investigate how differences in gender effect on corporate social responsibility activities with impact on companies’ performance in developing countries. In order to achieve the paper aim, following the literature on CSR and research background, comprehensive research framework was developed. Despite the fact that CSR have been debated on many topics, the gender differences effects on CSR in developing countries is scarce. To fill in this gap, this paper developed a conceptual research framework that enhance the literature on CSR as regard the differences linking male and female’s orientation toward CSR activities.

  5. Optimizing the Bankruptcy Rates of Corporate Enterprises

    Directory of Open Access Journals (Sweden)

    Vasyliev Oleksii V.

    2017-10-01

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

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

    African Journals Online (AJOL)

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

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

    Directory of Open Access Journals (Sweden)

    Vasylchuk Irуna P.

    2018-03-01

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

  8. CORPORATE GOVERNANCE COMMITTEES IN EUROPEAN UNION EMERGING ECONOMIES

    Directory of Open Access Journals (Sweden)

    Mihaela Dumitrascu

    2013-07-01

    Full Text Available The aim of this research is to analyze the support committees of European Union emerging economies. The importance of good corporate governance is vital for an organization, especially in the emerging markets, fact that leads to a several perceived improvements of the entity, while being more trustable, open and transparent in relationship with all its stakeholders. In our demarche we started by choosing the emerging economies from European Union, which lead us to a sample consisting of the companies listed on Bucharest Stock Exchange, Sofia Stock Exchange, Warsaw Stock Exchange, Prague Stock Exchange, Budapest Stock Exchange, without taking into consideration a specific tier. In order to have a heterogeneous sample, we did eliminate the financial institutions from our research. This study is developed at European Union level and takes into consideration the following indices: BET® BUCHAREST EXCHANGE TRADING (Romania, SOFIX (Bulgaria, WIG 20 (Poland, PX (Czech Republic, BUX The Share Index of the Budapest Stock Exchange Co. Ltd. (Hungary. The data are extracted from the Annual Reports, Corporate Governance Codes, Comply or Explain Statement or the websites of the listed companies, from period 2007 - 2011. We choose this period, because we wanted to see the evolution of the corporate governance committees’ implementation from the period when the last countries from our sample joined the European Union since nowadays. Our conclusion is that we can not discuss about good corporate governance practices. Even so, we can observe from our investigation that the trend in this regard is encouraging. Like future research, we thought at developing our study by comparing the emerging economies from European Union with those outside this area. It is an interesting field of investigation, as every country has different regulations.

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

    OpenAIRE

    Almeida, Rita; David, Fátima; Abreu, Rute

    2017-01-01

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

  10. The impact of R&D intensity on corporate reputation: Interaction effect of innovation with high social benefit The impact of R&D intensity on corporate reputation: Interaction effect of innovation with high social benefit The impact of R&D intensity on corporate reputation: Interaction effect of innovation with high social benefit

    Directory of Open Access Journals (Sweden)

    Rosamaria Cox Moura-Leite

    2012-06-01

    Full Text Available Purpose: This article analyzes the effect that Research and Development (R&D intensity has on corporate reputation, and how this effect can be positively moderated when innovation yields some kind of social benefits.Design/methodology/approach: As a theoretical framework we use the resource based view theory and the institutional theory. For the empirical analysis we used the panel data technique to estimate our models, the sample is composed of 257 US firms and covers a four-year period from 2004 to 2007. Findings: The results of this research demonstrates that R&D with the moderation of innovation with high social benefits will produce a greater positive effect on corporate reputation than R&D by itself, since R&D activities can produce innovations that do not produce any social benefit which may not be perceived by stakeholders.Practical implications: Innovative firms should focus their efforts on identifying opportunities in their R&D processes to initiate related corporate social responsibility activities that could help them build a good reputation, which in the long run can give them a competitive advantage and profitable results.Originality/value: Recently several studies have seen that R&D is related with corporate social responsibility and that it is important to include both variables when studying financial performance. Our research is novel in the sense that we are applying the same logic but studying the relationship with corporate reputation, which has been scarcely talked about in existing literature.Purpose: This article analyzes the effect that Research and Development (R&D intensity has on corporate reputation, and how this effect can be positively moderated when innovation yields some kind of social benefits.Design/methodology/approach: As a theoretical framework we use the resource based view theory and the institutional theory. For the empirical analysis we used the panel data technique to estimate our models, the sample

  11. Presence of Corporate Frauds at a Global Level

    Directory of Open Access Journals (Sweden)

    Vranješ Svjetlana

    2017-06-01

    Full Text Available The legislative bodies of the countries, members of the accounting and auditing profession, various associations have taken a number of preventive measures and mechanisms for combating corporate criminal activities and financial frauds, but unfortunately, the fact is that even today they often happen in both undeveloped and the most developed market economies. It is therefore essential to pay significant attention to corporate criminal activity and financial frauds that are happening in the business world. The aim of this paper is to show the presence of different forms of corporate criminal activity at a global level, and to display a conceptual framework of criminal activity and motives for their doing. Concluding remarks of this paper provide guidelines for further research and recommendations on how to improve the mechanisms for preventing and detecting criminal activity.

  12. 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.

  13. COMPARATIVE STUDY ON CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Gavrea Corina

    2011-12-01

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

  14. 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...

  15. 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...

  16. Impact of corporate social responsibility claims on consumer food choice

    DEFF Research Database (Denmark)

    Mueller Loose, Simone; Remaud, Hervé

    2013-01-01

    Purpose - The study assesses the impact of two different corporate social responsibility (CSR) claims, relating to social and environmental dimensions, on consumers’ wine choice across international markets. It is analysed how point of purchase CSR claims compete with other food claims and their ......Purpose - The study assesses the impact of two different corporate social responsibility (CSR) claims, relating to social and environmental dimensions, on consumers’ wine choice across international markets. It is analysed how point of purchase CSR claims compete with other food claims...... Eastcoast, the US Midwest, Anglophone and Francophone Canada. Findings - CSR claims relating to social and environmental responsibility have a similar awareness, penetration and consumer trust, but differ in their impact on consumer choice, where environmental corporate responsibility claims benefit from...... a higher marginal willingness to pay. Consumer valuation of CSR claims significantly differs across international markets, but is consistently lower than for organic claims. Research limitations/implications - The study was limited to wine and future research is required to generalise findings to other...

  17. Educação ambiental e corporal: algumas reflexões

    Directory of Open Access Journals (Sweden)

    Dileno Dustan Lucas de Souza

    2014-01-01

    Full Text Available The ambient education has been restricted to the speeches of the “green” or the sustainable one. On the other hand, the body is dealt like some specie ofmachine to be disciplined almost in state of confinement and silenciament. This perception leaded us to develope a research with interphase in the extension in a public school of basic education in the city of Viçosa (MG in intention to understand,on the inside of a school system, how isthe ambient education been treated and with that,to extend the capacity of reflection and awareness on the way that if lives and as the body reacts. The intention of this text is to socialize this experience from pedagogical practices around the ambient and corporal education. Metodologic we work with participant research in the educative environment inside and outside of the school. The activities of corporal and ambient conscience had been related with the corporal awareness , experimentations and reflections.

  18. Corporate social responsibility motivations in Zambian SMEs

    NARCIS (Netherlands)

    Choongo, P.; van Burg, J.C.; Paas, L.J.; Masurel, Enno; Lungu, John

    2017-01-01

    This paper examines the motivations of different forms of corporate social responsibility (CSR) by small and medium-sized enterprises (SMEs) in an under-researched Sub-Saharan African country, Zambia. The results show that internal motivations (financial motivation and moral and ethical motivation)

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

    Science.gov (United States)

    Lahaie, Denis

    2005-01-01

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

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

    OpenAIRE

    Kogilavani Apadore; Siti Subaryani Binti Zainol

    2014-01-01

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

  1. ISSUES AND CHALLENGES FOR DEVELOPING CORPORATE SUKUK: LESSONS FROM AN INDONESIAN CASE STUDY

    Directory of Open Access Journals (Sweden)

    Nasution L.Z.

    2018-02-01

    Full Text Available This research is trying to find the issues, challenges, and strategies development of corporate sukuk in Indonesia. This objective arises because the level of supply and demand for corporate sukuk in Indonesia is still prolonged. This case in Indonesia is almost similar to cases in some countries, especially in Asian countries that are making efforts to develop sukuk market. Based on the method of mapping and root problem analysis, this study found three problem structures inhibiting the growth rate of corporate sukuk in Indonesia. The first stage of the problem is a surface issue, namely: concerns of potential double taxation; lack of understanding from investors; lack of knowledge of the issuer; unparted investor base; less liquid in the secondary market; very complex publishing documents; the contract variation remains unclear. Seven issues of this first phase are caused by five sources of the second issue, namely: there is still the required information regarding the issuance of sukuk is asymmetric; unavailability of supporting profession; unavailability of supporting industries; costly issuance costs; complex sukuk structures. The third stage of the problem causes the first and second problems, also called the root of the slow growth of corporate sukuk in Indonesia, namely: low socialization and education and the limited human resources of capital market actors concerning sukuk. On the three structures of the problem, the proposed development strategy sukuk corporations in Indonesia consist of two priority suggestions, namely: increasing socialization and education on corporate sukuk and clarify rules on corporate sukuk, related to rules on supporting institutions, contract structure, human resources, and administration. This result can be a reference to create the right strategy to encourage the growth of corporate sukuk in the long term. This research is also beneficial as a pilot development of corporate sukuk in several countries with

  2. Corporate Communication Strategies in Restaurant Franchises. Chromatic Analysis of Visual Corporate Identity

    OpenAIRE

    Dr. Juan M. Monserrat Gauchi,; Ddo. Jesús Ángel López Ramón;

    2009-01-01

    The aim of this piece of research is to determine the interrelationships between the corporate image used by the main restaurant franchises operating in Spain and the colours used by them. Following Colour Theory and the studies on colour psychology that will be dealt with during the course of this paper, we have started with the principal hypothesis that red will be the predominant colour, together with yellow, due to the fact that these colours, because of their inherent connotations, are t...

  3. Corporate Governance Country Assessment : Uruguay

    OpenAIRE

    World Bank

    2005-01-01

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

  4. Review of the human reliability analysis performed for Empire State Electric Energy Research Corporation

    International Nuclear Information System (INIS)

    Swart, D.; Banz, I.

    1985-01-01

    The Empire State Electric Energy Research Corporation (ESEERCO) commissioned Westinghouse to conduct a human reliability analysis to identify and quantify human error probabilities associated with operator actions for four specific events which may occur in light water reactors: loss of coolant accident, steam generator tube rupture, steam/feed line break, and stuck open pressurizer spray valve. Human Error Probabilities (HEPs) derived from Swain's Technique for Human Error Rate Prediction (THERP) were compared to data obtained from simulator exercises. A correlation was found between the HEPs derived from Swain and the results of the simulator data. The results of this study provide a unique insight into human factors analysis. The HEPs obtained from such probabilistic studies can be used to prioritize scenarios for operator training situations, and thus improve the correlation between simulator exercises and real control room experiences

  5. Auditors' Experience with Corporate Psychopaths

    DEFF Research Database (Denmark)

    Klarskov Jeppesen, Kim; Leder, Christina

    2016-01-01

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

  6. COULD THE CORPORATIONS BECOME ENGINES FOR INTERNATIONAL COOPERATION?

    Directory of Open Access Journals (Sweden)

    Carmen Costea

    2011-03-01

    Full Text Available Currently, the international market is crossed by complex operations and relations proving a large variety activity of companies. From all of them, the transnational corporation behaviors have caught the specialists’ interest, with their challenging particularities that enable for to designating the keyentities of global economic activity. The transnational corporations, the core of a creative and strong super network is worth becoming the engagement and devotion for a large proportion of global resources claimed to sustaining the sound growth processes. The organization and development of transnational corporations could also be considered as a boost in promotion international retailing companies in particular inter-trade. Traders have subsequently developed new techniques that revealed on the one hand the capital from developed countries, the mother country of transnational corporation, and on the other hand the resources from the host countries. As the world crisis has affected the large corporations through insufficient liquidity, the moment could help in developing those techniques to apply them for stimulating the emergence of alternative methods of financing business operations and cooperation in production and sales. Our paper is developed on research documentation and intends to bring some new contribution to the above mentioned topics, sustaining the sound farther development based on alternative tools and techniques that could give a lift face to the efforts incorporated and another image to the big economic communities.

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

    Directory of Open Access Journals (Sweden)

    Ilija Gruevski

    2018-12-01

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

  8. 20 CFR 404.1006 - Corporation officer.

    Science.gov (United States)

    2010-04-01

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

  9. 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

  10. changing perceptions of discipline and corporal punishment

    African Journals Online (AJOL)

    Through a qualitative research methodology of semi-structured inter- views, data ... punishment for classroom discipline in order to achieve the vision of quality education. ... committed to ending corporal punishment of children. Being hit ... are relevant to policymakers and other stakeholders who should take cognisance of.

  11. Adoption of community engagement in the corporate culture of Australian forest plantation companies

    NARCIS (Netherlands)

    Gordon, M.; Lockwood, M.; Schirmer, Jacki; Vanclay, F.; Hanson, D.

    2013-01-01

    This paper provides practical insight into what can be done to improve the adoption of community engagement (CE) in the corporate culture of two Australian forest plantation companies. Previous research has identified that CE can be limited by corporate cultures that promote a narrow range of CE

  12. From Multilatina to Global Latina: Unveiling the corporate-level international strategy choices of Grupo Nutresa

    Directory of Open Access Journals (Sweden)

    MARIA A DE VILLA

    Full Text Available Research on Multilatinas has underexplored multinationals from Colombia and their corporate-level international strategy choices to develop into Global Latinas. Building on interviews, documents, and archival data about Grupo Nutresa -Colombia's most international firm in manufactured goods-, this study unveils and discusses this firm's corporate-level international strategy choices between 1960 and 2014. A prevailing notion is that most multinationals from Latin America continue to target international operations to focus mainly on their home region through an export, multidomestic or transnational corporate-level international strategy. In contrast, data show that Grupo Nutresa chose to evolve through a sequential approach from an export to a transnational corporate-level international strategy while its international operations were able to transcend its home region to reach North America, Asia, Europe, Africa, and Oceania. These results add to international business research on emergent market multinational companies (EMNCs from Latin America by unveiling the corporate-level international strategy choices of a Colombian origin Multilatina that transformed into a Global Latina.

  13. PERBEDAAN PENGUNGKAPAN CORPORATE SOCIALRESPONSIBILITY DAN NILAI PERUSAHAAN ANTARA PERUSAHAAN DENGAN MANAJEMEN LABA TINGGI DAN RENDAH

    Directory of Open Access Journals (Sweden)

    Muhamad Yulio Horison

    2015-12-01

    Full Text Available This research aimed to determine whether corporate social responsibility disclosures and the value of the firm in each mining company listed on Indonesia Stock Exchange (BEI in 2012 differ between firm with high and lower earnings management. The corporate social responsibility disclosures measured using corporate social disclosure index (CSDI based on Global Reporting Initiative (GRI reporting standard items which were disclosed in companies annual report while the value of the firm was measured using Tobin’s Q Model. Earnings management was measured by discretionary accruals used in The Khotari et. al. Model (2005. The sample consisted of 36 mining companies listed on BEI in 2012. Data analysis used in this research was Mann-Whitney U Test. The result of this research indicated that there was difference of corporate social responsibility disclosures between firms with high and lower earnings management. While for the value of the firm, there was no difference between firms with high and lower earnings management.

  14. Integration of Corporate Social Responsibility and Corporate Communication

    OpenAIRE

    Islam, Mohammad Nur

    2017-01-01

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

  15. THE INFLUENCE OF ECONOMIC VALUE ADDED AND MARKET VALUE ADDED ON CORPORATE VALUE

    Directory of Open Access Journals (Sweden)

    Taslim F.A.

    2018-02-01

    Full Text Available This research aims to determine the influence of economic value added and market value added on corporate value of manufacturing companies on sector consumer goods industry listed in Indonesia Stock Exchanges of 2011-2014. The sample of this research was 10 manufacturing companies on sector consumer goods industry listed in Indonesia Stock Exchanges. The method used was purposive sampling technique. This research used confirmatory factor analysis to form a combined proxy of corporate value comprised price earning ratio, price to book value and Tobin's Q.

  16. Influential Factors and Strategy of Sustainable Product Development under Corporate Social Responsibility in Taiwan

    Directory of Open Access Journals (Sweden)

    Jui-Che Tu

    2013-01-01

    Full Text Available This study aimed to adopt the perspective of corporate social responsibility (CSR to explore the intention of sustainable product development in Taiwan, as well as leading to the creation of influential factors that affect corporate sustainable product development intention. In this research, the induction analysis was conducted to understand the implementation of sustainable product development, and this was supplemented with questionnaire surveys and in-depth interviews to evaluate developmental intention. In addition, principal component analysis was used for factor analysis and content analysis in the 6 W expression method, leading to the creation of the influential factors. The research results have demonstrated that the factors affecting the intention of corporate sustainable product development include having a sustainable design and a development purpose, a corporate development purpose, sustainable development concepts, a sustainable design value, a sustainability concept, and a manufacturing process quality. For sustainable product development, corporate social responsibility needs to be most concerned with the added value of products, regulation requirements, and accommodation of the industrial chain, costs, and quality.

  17. Corporate Cash Holdings and Shareholder Risk : Investigating the relationship between corporate cash holdings and the risk of stocks listed on the Stockholm Stock Exchange

    OpenAIRE

    Olausson, Jonas; Löfgren, Christoffer

    2013-01-01

    Corporate cash holdings is a topic constantly under review, companies hoarding cash are criticized by shareholders who rather have companies using their cash for new investments or dividend payouts. Recent academic research has discovered that levels of cash holding are high in times when risk is deemed to be high and found that levels of corporate cash holdings are substantially higher than they used to, making more coverage and a better understanding of the phenomenon crucial. This thesis i...

  18. Model Recommended Values of Corporate Culture for Industrial Companies in Slovak Republic

    Directory of Open Access Journals (Sweden)

    Urbanovičová Petra

    2017-09-01

    Full Text Available The main objective of the paper is to describe the recommended values model of corporate culture and supporting business performance for industrial companies operating in the Slovak Republic. This model was developed on the basis of research results within the STU Project to support young researchers entitled “Changing the potential of the company´s success using the principles of spiral management and its impact on corporate culture”. The current paper is a part of submitted VEGA project No.1/0348/17 “The impact of the coexistence of different generations of employees on the sustainable performance of organisations”. This model will be the basis for defining corporate values and developing or changing corporate culture for the companies operating on or coming (from abroad to the Slovak market. The characteristic features of the value model are simplicity, complexity and applicability. This model takes into account the current situation on the Slovak market. The values of this model have a different level of significance given and each value is defined by the specified principles.

  19. Model Recommended Values of Corporate Culture for Industrial Companies in Slovak Republic

    Science.gov (United States)

    Urbanovičová, Petra; Mikulášková, Justína; Čambál, Miloš

    2017-09-01

    The main objective of the paper is to describe the recommended values model of corporate culture and supporting business performance for industrial companies operating in the Slovak Republic. This model was developed on the basis of research results within the STU Project to support young researchers entitled "Changing the potential of the companýs success using the principles of spiral management and its impact on corporate culture". The current paper is a part of submitted VEGA project No.1/0348/17 "The impact of the coexistence of different generations of employees on the sustainable performance of organisations". This model will be the basis for defining corporate values and developing or changing corporate culture for the companies operating on or coming (from abroad) to the Slovak market. The characteristic features of the value model are simplicity, complexity and applicability. This model takes into account the current situation on the Slovak market. The values of this model have a different level of significance given and each value is defined by the specified principles.

  20. Analysis of the effect of corporate governance attributes on risk management practices

    Directory of Open Access Journals (Sweden)

    Raef Gouiaa

    2018-03-01

    Full Text Available Despite recent increased risk research attention being focussed on the Canadian and international scene, there are few research studies that specifically address the relation between corporate governance systems and risk management practices. This paper examines the relation between corporate governance systems and enterprise risk management. More specifically, we analyze how corporate governance attributes and particularly board characteristics can affect risk management practices in the context of Canadian listed companies. Using a content analysis approach, the level of exposure to risk in terms of likelihood, the consequences of such risk and the strategies for managing that risk were identified for each type of risk. The results reveal that corporate governance attributes related to board’s structure, directors’ characteristics and the board's operating process play a significant and important role in establishing an integrative risk management approach. The results show that directors’ characteristics and the board's process significantly determine the quality of risk management through the level of risk-taking in decisions, especially in terms of financial risks.

  1. 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....

  2. 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…

  3. 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…

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

    Directory of Open Access Journals (Sweden)

    DAN ROXANA LOREDANA

    2016-08-01

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

  5. Understanding Minority Shareholders' Perceptions Pertaining To Corporate Governance Practices In Malaysia

    OpenAIRE

    Lee, Mun Jye

    2010-01-01

    Corporate Governance is concerned about the establishment of structures, processes and mechanisms by which businesses and affairs of the firms are directed, managed and monitored. The presence of effective corporate governance mechanisms are believed to generate long term stakeholders‟ values at large through the accountability of managers and enhancing the firms‟ performances. This research makes an attempt to understand the minority shareholders‟ perceptions pertaining to certain corpora...

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

    DEFF Research Database (Denmark)

    Schmeltz, Line

    2014-01-01

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

  7. 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.

  8. Behavioral corporate governance : four empirical studies

    NARCIS (Netherlands)

    van der Laan, G.

    2009-01-01

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

  9. CORPORATIONS IN RUSSIAN ECONOMICS OF TODAY

    Directory of Open Access Journals (Sweden)

    S. A. Shirokovskikh

    2011-01-01

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

  10. Comparative Corporate Governance of Non-Profit Organizations

    DEFF Research Database (Denmark)

    Thomsen, Steen

    2014-01-01

    Based on the impressive work of Hopt and von Hippel (2010), I review the comparative corporate governance of non-profit organizations and propose topics for future research. There is evidence of agency problems in non-profit as well as for-profit organizations, but the governance mechanisms...

  11. changing perceptions of discipline and corporal punishment

    African Journals Online (AJOL)

    punishment and, secondly, their perceptions of their disciplinary techniques since ... research on teachers' (un)changing perceptions with regard to the practice of corporal punishment for classroom discipline in order to achieve the vision of quality ...... teaching and classroom management with the aim of enhancing teacher ...

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

    Directory of Open Access Journals (Sweden)

    Daniela M. Salvioni

    2016-11-01

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

  13. Post-financial Crisis 1997/1998: Disclosure of Corporate Governance among Banks in Malaysia

    OpenAIRE

    Omar, Siti Aisyah

    2008-01-01

    This research investigates the comprehensiveness of corporate governance disclosure in the annual reports among banks in Malaysia so as to identify the improvements on corporate governance disclosure after the financial crisis 1997/1998. A sample consisting of 17 foreign and domestic commercial banks operated in Malaysia has been selected based on the list obtained from Bank Negara Malaysia for the purpose of conducting this research. From the analysis of the annual reports, a finding shows t...

  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

    There are various risks involved in corporate activities conducted both within and outside the corporation. Among these, health risks are very important and should be managed effectively as an integral part of corporate social responsibility (CSR). A corporation is responsible for health impairments caused by its activities and suffers great moral and economic loss when they occur. It is essential that corporate management takes proper preventive measures against such risks. Occupational physicians possess substantial knowledge of health risks in corporations. In this study, we examine the role of occupational physicians in the management of corporate health risks. Information was obtained from articles in print and on the Internet. Health risks due to corporate activities involve not only the employees of the corporation but also individuals outside the corporation. Each corporation should effectively use available resources to manage health risks. Occupational physicians are one such valuable resource. However, many corporations do not actively involve occupational physicians in health risk management. According to a current Japanese law, health risks for employees in corporations are managed by occupational physicians, but in general, health risks outside corporations are not. The 1984 Bhopal Disaster in India is an example in which physicians of the corporation were only minimally, if at all, involved in assessing and treating impaired health outside the corporation. The role of occupational physicians should be expanded to include management of health risks outside the corporation. This places a greater burden on the physicians and they must make the effort to train in many academic fields in order to better understand the entire context of health risks due to corporate activities. Some occupational physicians may be hesitant to take on such added responsibilities. Some corporations may not recognize the overall health risks due to its activities and do not

  15. DEVELOPING COUNTRIES AND CORPORATE GOVERNANCE. THE CASE OF ROMANIA

    Directory of Open Access Journals (Sweden)

    GIOVANA IUHASZ

    2015-03-01

    Full Text Available During the past years, developing countries have become extremely interesting for researchers, as well as for capital investors. Dominated by growth and industrialization, but lacking macroeconomic indicator stability or sufficiently mature financial markets, these countries make it acutely necessary to identify measures that will stimulate foreign investors to invest and that will ensure the financial stability for SMEs. One such measure is increasing the quality of corporate governance at the level of small and medium-sized enterprises, where it is currently almost absent. This article aims to help raise awareness of the need to implement good corporate management practices at the level of companies in developing countries and especially in Romania. This paper uses a questionnaire in order to evaluate the state of the corporate governance in Timis county and offers some suggestions on what should be done for a higher corporate governance quality in the case of small and medium-sized companies in Romania, with the purpose of establishing a connection between governance quality and business performance of SMEs

  16. Theoretical Framework for Corporate Governance

    OpenAIRE

    Georgescu Cristina Elena

    2012-01-01

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

  17. Corporate Governance Quality and Audit Quality in Malaysia

    Directory of Open Access Journals (Sweden)

    Wai Kee Ho

    2017-01-01

    Full Text Available This paper examines the impact of corporate governance quality on audit quality in Malaysia. The sampling frame is 457 Malaysian non-finance listed companies, over the periods 2003 to 2007 (pre-2007 Code period and 2008 to 2012 (post-2007 Code period, consisting of 2,285 observations for each period. This study uses pooled ordinary least square (OLS to test the research hypotheses and model. The results show that the effectiveness of the audit committee (AC has no significant influence on audit fees in the pre- and post-2007 Code period, and the effectiveness of the board has no significant influence on audit fees in the pre-2007 Code period, although it has significant influence on audit fees in the post-2007 Code period. The results suggest that the existing corporate governance framework in relation to AC has limitation in its governance role on audit process. Our study contributes to existing literature conducted in the US, the UK and Australia where their institutional settings are different from that of Malaysia. In addition, our study is based on the 2007 Code’s recommendation which contributes to the previous research conducted in Malaysia and provides an insightful evidence to the regulator on the corporate governance regime in Malaysia.

  18. Managing corporate visual identity : exploring the differences between manufacturing and service, and profit-making and nonprofit organizations

    NARCIS (Netherlands)

    van den Bosch, Annette; de Jong, Menno; Elving, Wim

    2006-01-01

    Corporate Visual Identity (CVI) is a crucial part of the identity of any organization. Most research on managing corporate identity deals with the strategic development of corporate identity and the design and effects of specific elements of the CVI. This study focuses on an aspect of CVI management

  19. 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

  20. 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

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

    Directory of Open Access Journals (Sweden)

    Rupal Tyagi

    2013-03-01

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

  2. RESEARCH ON RISK MANAGEMENT, AS PART OF CORPORATE GOVERNANCE, IN ENTITIES

    Directory of Open Access Journals (Sweden)

    Florin\tBOGHEAN

    2015-06-01

    Full Text Available The Romanian companies are nowadays facing process of extinction of decisions based on risk and uncertainty, as a consequence of the permanent transforming process of the economy and because of the privatization, restructuring and globalization activities. The main forms of risk are can be grouped in eight categories: economical risks, financial risks, commercial risks, manufacturing risks, political risks, social risks, juridical risks, natural risks. Through its nature the decision is referring to the future, mainly being provisional. In any decisional process developed at the company level, there are involved in the same time some economical, techniques, juridical, human and managerial variables. As a consequence of the decision (generally and of managerial decision (particularly, because of its complexity and its contextual deter in its growth there are associated many risks. The main objective of this paper is to capture the factors that influence the decisional process, in the context of the implementation of corporate governance in view of the company’s resources, production methods and its operational environment and the identification of decision making support systems. I consider that the study contributes to the development of knowledge in the risk management field associated with decision making processes in the context of efficient corporate governance, based on a series of new elements and authenticity.

  3. The effect of corporate social responsibility on consumer satisfaction and perceived value: the case of the automobile industry sector in Portugal

    NARCIS (Netherlands)

    Loureiro, S.M.C.; Dias-Sardinha, I.M.; Reijnders, L.

    2012-01-01

    Previous research has suggested that a good record of corporate social responsibility (CSR) or corporate social performance (CSP) positively influences corporate financial performance (CFP) by lowering costs and increasing productivity. Corporate financial performance might also be impacted by the

  4. 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...

  5. Decision making in inter‐corporate projects : A qualitative and quantitative study of project workers in automobile research and pre‐ development projects in Japan and Germany

    OpenAIRE

    Markkula, Petter

    2009-01-01

    This thesis is dealing with the integration of Japanese and German project workers in automobile inter‐corporate research/pre‐development projects. The focus is on better understanding the respective decision making process. As cultural differences play a big role in the way that people behave an extra focus was put on investigating this. The methods chosen for this study were quantitative research in the form of a questionnaire and qualitative research in the form of an interview series. For...

  6. Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor dan Corporate Manager

    Directory of Open Access Journals (Sweden)

    Elok Faiqoh Himmah

    2013-04-01

    Full Text Available The purpose of this study is to obtain empirical evidence about the influence of ethical orientation (idealism and relativism, gender and level of knowledge of the accounting student’s perceptions regarding ethical scandals by accountant and corporate managers with research model developed by Comunale et al (2006. Results of the analysis in this study indicated that idealism, gender and level of knowledge of the public accounting profession and accounting scandals accounting affected student’s perceptions of the ethical scandals auditors and corporate manager. On the other hand, relativism variables had no effect on accounting students' perceptions regarding ethical scandals auditors and corporate manager.

  7. Processing models for conflicting user requests in ubiquitous corporate smart spaces

    Directory of Open Access Journals (Sweden)

    Levonevskiy Dmitriy

    2018-01-01

    Full Text Available This paper considers processing of conflicting user requests in ubiquitous corporate smart spaces. The formulated problem consists in the contradiction between the limitation of available smart space resources to perform the conflicting user requests and necessity to provide the proper quality of service in corporate smart spaces. The principles of constructing the simulation model are described. The experiments were carried out basing on a model of the SPIIRAS digital signage service. Several task management strategies are discussed, an assessment of their effectiveness is given. The research is aimed at improving the quality of service and user experience in human-computer interaction within the corporate smart spaces.

  8. Corporate social responsibility and aging workforces : an explorative study of corporate social responsibility implementation in small- and medium-sized enterprises

    NARCIS (Netherlands)

    de Graaf, Frank Jan; Gellert, Franz Jozef

    2012-01-01

    Although critical differences exist between large companies and small- and medium-sized enterprises (SMEs), limited empirical research has been done on human resource (HR)-related corporate social responsibility (CSR). In this paper we study aging workforce management (AWM) as a component of CSR.

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

    OpenAIRE

    David J. Collis

    1998-01-01

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

  10. Overview of corporate governance in Ethiopia: The role, composition ...

    African Journals Online (AJOL)

    PROMOTING ACCESS TO AFRICAN RESEARCH ... Good corporate governance is an important pillar of the market economy and it enhances investor confidence. ... The Ethiopian company law does not have adequate legislative provisions ...

  11. Business Students' Perceptions of Corporate Ethical Behavior.

    Science.gov (United States)

    Baron, Philip; And Others

    Business students' observations of corporate ethical behavior and social responsibility were studied. The research objective was to examine the contention that the education of business managers should include courses in business and society because such courses would heighten student perceptions of the ethical and social dimensions of managerial…

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

    OpenAIRE

    Yu-Chun Lin

    2017-01-01

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

  13. Rise of a New Corporate Vehicle

    DEFF Research Database (Denmark)

    Fomcenco, Alex

    2014-01-01

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

  14. 12 CFR 619.9185 - Funding Corporation.

    Science.gov (United States)

    2010-01-01

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

  15. Competition and institutional drivers of corporate social performance

    NARCIS (Netherlands)

    Graafland, Johan; Smid, Hugo

    Research into corporate social performance (CSP) recently shifted to studying its political economic dimensions. In this paper, we test the influence of price and technological competition and two institutional factors, mandatory reporting and monitoring by non-governmental organizations (NGOs) and

  16. Corporate social responsibility and Facebook: A splashy combination?

    NARCIS (Netherlands)

    Korzilius, H.P.L.M.; Arias, M.M.

    2016-01-01

    Literature widely explores Corporate Social Responsibility (CSR), Online Social Networks and consumer behavior individually. However, research linking them has been scarce. Therefore, this study aims to assess the effect of CSR information provided through Facebook on consumers’ brand image and

  17. 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.

  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. Introductory Guide to European Corporate Law

    DEFF Research Database (Denmark)

    Fomcenco, Alex

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

  20. The Complementarity between Corporate Governance and Corporate Social Responsibility

    OpenAIRE

    Andrea Beltratti

    2005-01-01

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