WorldWideScience

Sample records for respective corporate groups

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

    Everett, Jeff

    2013-01-01

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

  2. Refining the Rules of the Game: The Corporate Responsibility to Respect Human Rights

    Justine Nolan

    2014-02-01

    Full Text Available The growth of transnational corporations over the past few decades has been paralleled by concerns to find ways of regulating the deleterious impacts on human rights by the ever-increasing number of companies whose corporate tentacles stretch across national boundaries and beyond the reach of traditional corporate control mechanisms. The steady evolution of a global social expectation that companies should respect international human rights standards, combined with the occasional foray by states in adopting an expansive approach to protecting rights, is changing the nature and possibility of developing a firmer basis for corporate accountability for human rights. What we are witnessing is a process of re-regulation whereby state and non-state actors are utilizing a combination of public and private regulation to improve the framework for corporate rights compliance. The regulation of corporate activity with respect to human rights requires a multiplicity of stakeholders and a very nuanced mix of public and private regulation that may be difficult to replicate easily across different sectors, states and cultural boundaries. 

  3. RESPECT

    Teyeb, Oumer; Boussif, Malek; Sørensen, Troels Bundgaard

    2005-01-01

    the performance from an end-2-end (E2E), user-perceived Quality Of Service (QoS) point of view. In this paper, the design and implementation of RESPECT, an easily configurable network emulator is described. RESPECT was originally geared towards Universal Mobile Communications System (UMTS) networks, but thanks...... to its modular and scalable design, it is being extended for generic heterogeneous networks. Using RESPECT, QoS studies can be carried out to study the behavior of different services in different network conditions, identify generalized service dependent performance metrics for already existing services...

  4. 26 CFR 301.6679-1 - Failure to file returns, etc. with respect to foreign corporations or foreign partnerships for...

    2010-04-01

    ... foreign corporations or foreign partnerships for taxable years beginning after September 3, 1982. 301.6679... returns, etc. with respect to foreign corporations or foreign partnerships for taxable years beginning... thereunder, who fails to file such a return within the time provided, or who files a return which does not...

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

    Stephen R. Richardson

    2013-01-01

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

  6. The Exclusive Group - Expatriates Working against Corporate Goals

    Lauring, Jakob

    2004-01-01

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

  7. Common consolidated corporate tax base: grouping and consolidation

    Danuše Nerudová

    2012-01-01

    Full Text Available After the ten years of work and discussion of the proposal the European Commission has published the proposal of CCCTB directive on 16th March, 2011. This proposal can be considered as unique, for the European Commission is suggesting totally new system of corporate taxation. The aim of the paper is to research the rules for consolidation and grouping suggested in the proposal of CCCTB directive, to identify the possible conflict situations and to suggest the possible solution. The focuses on the provisions regarding the conditions for consolidation and grouping, comprised in chapter IX, Art. 54–60. In that area has been identified, that even though the provisions seem to be clear, their practical application can in some situations lead to double interpretation, mainly with respect to the fact that individual member states are responsible for the implementation of the directive and also national tax administrators and national courts are going to interpret the provisions of the directive. Therefore even though the fact that suggested system is unique and addresses a lot of problems which are facing companies running business on the internal market, the provisions regarding the consolidation rules and rules for group formatting may still lead not to unified interpretation. In that respect, some of the rules should be more specific in order to ensure unified interpretation.

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

    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...

  9. Respecting Stakeholders and Their Engagement to Decision Making - The Way of Successful Corporate Social Responsibility Strategy

    Drieniková, Katarína; Sakál, Peter

    2012-12-01

    Current world situation characterized by constant dynamic development and changes in all spheres enforced us to view the business not only as a profit creator but as creator of added value to the society. The paper deals with the stakeholders as the integral part of corporate social responsibility (CSR) concept. It mentions the topic of stakeholder theory and stakeholder management in consideration of sustainable development and sustainable competitiveness of business. Within the paper are mentioned outputs of pilot research carried on among Slovak companies focusing on stakeholders and decision making within responsible business.

  10. Nestlé Group acquires Starbucks Corporation : mergers and acquisitions

    Köhler, Charlotte

    2014-01-01

    This paper will analyze the possibility of creating additional shareholder value through mergers and acquisition between Nestlé Group and Starbucks Corporation at the end of the first quarter of 2013. Nestlé, the current market leader, has been under attack on its position as number one in the industry. At the same time, Starbucks has established itself as the leading speciality coffee shop chain worldwide. By using Discounted Cash Flow, a Dividend Discounted model and Relative Valuation, ...

  11. New Instruments In Corporate Governance Of EU Bank Groups

    Nedelchev, Miroslav

    2013-01-01

    The corporate governance practices of EU bank group were based on the principle of self-regulation. The negative effects of adoptation of the principle were on stakeholders account – deposit insurance funds, government loans, depositors, and taxpayers. The international financial crisis gives reasons for new institutional framework. The taken measures on pan-European level defined new role for traditional actors in which key actors are shareholders and regulators. The new instruments in m...

  12. NEW INSTRUMENTS IN CORPORATE GOVERNANCE OF EU BANK GROUPS

    Nedelchev, Miroslav

    2013-01-01

    The corporate governance practices of EU bank group were based on the principle of self-regulation. The negative effects of adoptation of the principle were on stakeholders account – deposit insurance funds, government loans, depositors, and taxpayers. The international financial crisis gives reasons for new institutional framework. The taken measures on pan-European level defined new role for traditional actors in which key actors are shareholders and regulators. The newn instruments in mode...

  13. ATTITUDE OF CORPORATE MANAGERS AND STOCKHOLDERS WITH RESPECT TO GOOD GOVERNANCE IN A DEVELOPING COUNTRY: A CASE STUDY OF BANGLADESH

    Muhammad Z. Mamun

    2005-01-01

    Full Text Available This study showed the perceptional differences between corporate managers1 and stockholders2 regarding good governance. The study is conducted among 25 pairs of senior managers and stockholders from 25 randomly chosen corporations3 in Bangladesh. Different statistical tools like numeric scale, discriminant analysis, descriptive analysis, t-test, F-test were used for the comparative analysis. Regarding good governance, it is found that the corporate managers and stockholders possess opposing view. While managers of the studied firms find governance of their companies is quite well but stockholders view that it is very poor. This happened especially in terms of turnover, production, capital, leverage, debt service, credit policy, solvency, human resource, recruitment, technology, customer satisfaction, internal control, strength, opportunity, competition, industry position, collective bargaining agent (CBA issues and economic remedies which the study found the groups differ in perception; whereas, they have similar view in terms of adequacy of research fund, company weaknesses and threats, contingency plans, presence of political influence. The managers think that the companies do not have enough retained earnings and these should not be distributed among stockholders, but the stockholders think otherwise. Managers always perceive that they are underpaid whereas stockholders express the opposite view. Each group believes that it is the other group that dominates the decision-making. While both the groups want to have mutual interaction but stockholders want to interact more than the mangers. No doubt this attitudinal differences are not good for smooth functioning of the corporations, what is needed is openness, more dialogues, mutual trust and understanding of each other. The study also noted that corporate managers' tenure is more with the company than a stockholder's holding of stock. It is also found that the managers are better educated than

  14. 76 FR 45878 - Alticor, Inc., Including Access Business Group International LLC and Amway Corporation, Buena...

    2011-08-01

    ...,420B] Alticor, Inc., Including Access Business Group International LLC and Amway Corporation, Buena Park, CA; Alticor, Inc., Including Access Business Group International LLC and Amway Corporation...., Including Access Business Group International LLC and Amway Corporation, Including On-Site Leased Workers...

  15. 75 FR 26794 - Alticor, Inc., Including Access Business Group International LLC and Amway Corporation, Buena...

    2010-05-12

    ..., Inc., Including Access Business Group International LLC and Amway Corporation, Buena Park, CA; Alticor, Inc., Including Access Business Group International LLC, and Amway Corporation, Ada, MI; Amended... of Alticor, Inc., including Access Business Group International LLC and Amway Corporation, Buena Park...

  16. 76 FR 66327 - Iron Mountain Information Management, Inc., Corporate Service Group, Information Technology (IT...

    2011-10-26

    ... Management, Inc., Corporate Service Group, Information Technology (IT) Division, Including On-Site Leased... Information Management, Inc., Corporate Service Group, Information Technology (IT) Division, including on-site... location of Iron Mountain Information Management, Inc., Corporate Service Group, Information Technology (IT...

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

    Serbanescu Cosmin

    2017-07-01

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

  18. THE MANAGEMENT SUBSIDIARIES: CORPORATE GOVERNANCE MECHANISMS IN GROUP OF COMPANIES

    A. K. Tatulyan

    2016-01-01

    control of subsidiaries, and the effectiveness of corporate governance mechanisms in group of companies.

  19. 75 FR 32221 - Alticor, Inc., Including Access Business Group International, LLC, and Amway Corporation...

    2010-06-07

    ... Access Business Group International, LLC, and Amway Corporation, Including On-Site Leased Workers from... Business Group International, LLC and Amway Corporation. The notice was published in the Federal Register... issued as follows: All workers of Alticor, Inc., including Access Business Group International, LLC and...

  20. Heterogeneity in business groups and the corporate diversification firm performance relationship.

    George, R.; Kabir, Mohammed Rezaul

    2012-01-01

    This article examines how heterogeneous features among business groups influence the corporate diversification–firm performance relationship. The study classifies heterogeneity along three dimensions: group size, group diversity, and share ownership. Using a sample of firms from India, the study

  1. Building new businesses through corporate venturing at the danish NKT group

    Skat-Rørdam, Peter

    2005-01-01

    An in depth case study of how the danish NKT group used corporate venturing over a 25 year period to build new businesses. The study provides insights on purposes, drivers and results of corporate venturing and examines factors contributing to venture success and failure.......An in depth case study of how the danish NKT group used corporate venturing over a 25 year period to build new businesses. The study provides insights on purposes, drivers and results of corporate venturing and examines factors contributing to venture success and failure....

  2. Large and small sets with respect to homomorphisms and products of groups

    Riccardo Gusso

    2002-10-01

    Full Text Available We study the behaviour of large, small and medium subsets with respect to homomorphisms and products of groups. Then we introduce the definition af a P-small set in abelian groups and we investigate the relations between this kind of smallness and the previous one, giving some examples that distinguish them.

  3. Good Board Governance and Perceived Business Continuity in Tunisian Corporate Groups

    Ben Rejeb, Wajdi

    2014-01-01

    This research deals with the contribution of good board practices to perceived business continuity in Tunisian corporate groups. This paper aims to identify the components of good board governance that can promote business continuity in Tunisian corporate groups through the study of the directors’ perceptions. Large Tunisian business groups form the pillars of the country economic development and reflect the ownership structure as well as the management style of Tunisian companies. In this re...

  4. Perceptions of Student Misconduct, Perceived Respect for Teachers, and Support for Corporal Punishment among School Teachers in South Korea: An Exploratory Case Study

    Brown, Ben

    2009-01-01

    This article provides an analysis of survey data on perceptions of student misconduct, perceived respect for teachers, and support for corporal punishment among school teachers in South Korea. The data were gathered from a survey of 110 middle and high school teachers in Gyeonggi Province, South Korea. Descriptive, chi square, logistic regression,…

  5. Incorporating Human Rights into the Sustainability Agenda: A Commentary on "Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It"

    Andrew, Jane

    2013-01-01

    In her commentary of McPhail's 2013 article "Corporate Responsibility to Respect Human Rights and Business Schools' Responsibility to Teach It: Incorporating Human Rights into the Sustainability Agenda," Jane Andrew begins by highlighting a number of McPhail's primary arguments. She points out that McPhail sets out to achieve two things…

  6. Quantum channels irreducibly covariant with respect to the finite group generated by the Weyl operators

    Siudzińska, Katarzyna; Chruściński, Dariusz

    2018-03-01

    In matrix algebras, we introduce a class of linear maps that are irreducibly covariant with respect to the finite group generated by the Weyl operators. In particular, we analyze the irreducibly covariant quantum channels, that is, the completely positive and trace-preserving linear maps. Interestingly, imposing additional symmetries leads to the so-called generalized Pauli channels, which were recently considered in the context of the non-Markovian quantum evolution. Finally, we provide examples of irreducibly covariant positive but not necessarily completely positive maps.

  7. PRACTICE THE VALUE OF RESPECT IN A GROUP OF FIFTH GRADE PRIMARY EDUCATION

    Mayra Selene Uranga-Alvídrez

    2016-07-01

    Full Text Available Today humanity is facing various problems of social nature, the absence of values and its practice are a precedent favoring the imbalance of a society. The lack of respect is a wish Inquirer in the present ethnographic research, with the intention of favor in an documentary with a critical analysis links the affective and self-regulation of the emotions in a group of 5° B of the MelchorOcampo Elementary School. The research focuses in the study with approach a qualitative, its content analytical describes the scenario that conceived the interpersonal relations, the main results indicate that there are multiple factors the assistance, the inhospitable courtly space, the mediation, the influence of the core family, the geographical cultural context and the level of performance of the master for create environments of learning free of violence.

  8. The image of the butcher (13th-20th): In search of respectability between corporate pride and blood concealment.

    Leteux , Sylvain

    2015-01-01

    International audience; In most images that represent butchers in France since the Middle Ages, the animal’s blood and death are often eclipsed or softened, except for the realistic photographs of slaughterhouses in the 20th century. The will to conceal blood shows the butchers’ will to build an honourable image of themselves. This quest for respectability is obvious if you look at the ceremony clothes worn by butchers during civil and religious celebrations. In the 19th century, as the trade...

  9. Ideologically motivated activism: How activist groups influence corporate social change activities

    den Hond, F.; de Bakker, F.G.A.; Hickman, G. R.

    2010-01-01

    Using insights from the social movement literature and institutional change theory, we explore how activism influences corporate social change activities. As the responsibility for addressing a variety of social issues is transferred from the state to the private sector, activist groups increasingly

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

    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. Employees’ Perspectives on Corporate Social Responsibility: A Focus Group Study in Izmir City

    UGUR, Secil; YARIMOGLU, Emel KURSUNLUOGLU

    2015-01-01

    Abstract: The aim of this research is to examine how white collar employees working at the Izmir offices of large-sized international companies in Turkey understand and interpret Corporate Social Responsibility (CSR) concept. Focus group interview as one of the techniques of qualitative research method was used in this study. The focus group interview that was conducted with eight businesspeople brought out their opinions into light, and thus more profound data regarding CSR was collected and...

  12. A proposed approach to systematically identify and monitor the corporate political activity of the food industry with respect to public health using publicly available information.

    Mialon, M; Swinburn, B; Sacks, G

    2015-07-01

    Unhealthy diets represent one of the major risk factors for non-communicable diseases. There is currently a risk that the political influence of the food industry results in public health policies that do not adequately balance public and commercial interests. This paper aims to develop a framework for categorizing the corporate political activity of the food industry with respect to public health and proposes an approach to systematically identify and monitor it. The proposed framework includes six strategies used by the food industry to influence public health policies and outcomes: information and messaging; financial incentive; constituency building; legal; policy substitution; opposition fragmentation and destabilization. The corporate political activity of the food industry could be identified and monitored through publicly available data sourced from the industry itself, governments, the media and other sources. Steps for country-level monitoring include identification of key food industry actors and related sources of information, followed by systematic data collection and analysis of relevant documents, using the proposed framework as a basis for classification of results. The proposed monitoring approach should be pilot tested in different countries as part of efforts to increase the transparency and accountability of the food industry. This approach has the potential to help redress any imbalance of interests and thereby contribute to the prevention and control of non-communicable diseases. © 2015 World Obesity.

  13. The Role of Internal Audit in Optimization of Corporate Governance at the Groups of Companies

    Ionel BOSTAN

    2010-02-01

    Full Text Available Recent financial scandals have demonstrated that the risk of accounting fraud may be vague in any type of economic system. In this context, transparency of information, indispensable element for competitiveness in the market is an efficient operation of systems of corporate governance and especially of control systems. All these must be appropriate in the legislation in terms of external information. The issue of governance will thus be seen as a fundamental pillar against pressures which induce at the fraud as a result of lack of transparency of information flows. In all models of corporate governance, external regulations cover a primary role in ensuring the effectiveness of controls, but remain central the responsibility of entities to adopt a virtuous mechanism as an internal control profile. An example in this sense of "best practice" may be represented by the multinational companies that have known to harmonize the national rules with the typical instruments of other models of governance. The authors have established that the main objective in this work is the evaluation model of governance already existing in a group of companies in accordance with the principles of corporate governance. In the first part of the work it was made a comparitive analysis between the models of corporate governance, focusing on the role of transparency of communication, the primary tool in prevention of frauds, the link between information and prevention of frauds being independent of the model of corporate governance adopted, by the structure of organization and the control mechanisms. The work continued throughout the first part, with the role of internal audit in preventing the accounting fraud, given that any type of government, regardless of how it is configured and the reference market in which we find, to be considered efficiently must provide an appropriate control mechanisms, able to intervene in critical situations and to protect the interests of all

  14. A new compact for owners and directors. The Working Group on Corporate Governance.

    1991-01-01

    The virtual demise of hostile takeovers and leveraged buyouts has not cooled the tensions over corporate governance. In congressional hearings, at annual meetings, and in proxy contests splashed across the business pages, senior executives and powerful shareholders continue to confront each other. The basic issues remain remarkably consistent. When do investors' legitimate needs for returns translate into destructive pressures on long-term corporate prosperity? What kinds of accountability do top managers owe shareholders in terms of strategic consultation and disclosure? What is the precise role of the board of directors as a management monitor and shareholder representative? More than a year ago, a working group of distinguished lawyers representing large public companies and leading institutional investors began a series of meetings to cut through the rancor. Their goal was to reach common ground on a set of principles that reconciles the tensions between owners and managers. Recently, the group agreed on a statement that all eight members endorsed. The statement, "A New Charter for Owners and Managers," deserves wide readership, scrutiny, and commentary. HBR is pleased the working group chose it as the exclusive forum to release its statement.

  15. Are Firms in Corporate Groups More Resilient During an Economic Crisis? Evidence from the Manufacturing Sector in Poland

    Barbara Jankowska

    2016-01-01

    Full Text Available Corporate groups are specific types of business networks that generate particular advantages for firms. They allow corporates to reduce costs, develop the pool of resources and increase the flexibility of operations and responses to external shocks among others. The above mentioned benefits are of even greater importance during times of economic turbulence. Their involvement in a corporate group should theoretically allow firms to perform better. The aim of this study is to verify whether corporate group membership truly translated into a firm’s higher input competitiveness and a firm’s better performance during the recent economic crisis. First, we try to investigate if the input competitiveness is higher in the case of firms being members of corporate groups. Second, we test whether the involvement in a corporate group matters for the performance of the firms. Using critical in-depth literature studies and conducting the primary empirical research using the CATI (computer-assisted telephone interviewing method we strive to verify the following hypothesis - the higher a company’s input competitiveness during the economic crisis, the better a competitive position the company achieves. The empirical research encompasses more than 700 corporates from the manufacturing sector in Poland during the global economic crisis and shortly afterwards. To investigate the issue we use the following methods of statistical analysis – cluster analysis, non-parametric tests and correlation coefficients. The results of the study show that firms involved in both Polish and international corporate groups were more resilient during the economic crisis than those which were not.

  16. 77 FR 11168 - In the Matter of Exelon Corporation; Constellation Energy Group, Inc.; Nine Mile Nuclear Station...

    2012-02-24

    ... and NPF-69] In the Matter of Exelon Corporation; Constellation Energy Group, Inc.; Nine Mile Nuclear..., LLC (Exelon Ventures), and Constellation Energy Nuclear Group, LLC (CENG), acting on behalf of itself... Nuclear Advisory Committee of Constellation Energy Nuclear Group, LLC, shall prepare an Annual Report...

  17. The political mobilization of corporate directors: socio-economic correlates of affiliation to European pressure groups.

    Bond, Matthew; Glouharova, Siana; Harrigan, Nicholas

    2010-06-01

    Business has played a central role in the debate over Britain's place in the European Union. This paper examines the socio-economic characteristics of directors of Britain's largest corporations who affiliated either to Business for Sterling or Britain in Europe. It reports associations between directors' social backgrounds and their probabilities of affiliation. Elite university education, club membership, wealth and multiple directorships were all associated with higher propensities to affiliate. The associations are consistent with the idea that directors' social resources allow them to overcome collective action problems as well as supplying them with the motivations to affiliate. They also indicated that directors form a privileged group in that they have a number of very powerful actors who can take unilateral political actions.

  18. Successful corporate democracy: sustainable cooperation of capital and labor in the Dutch Breman Group

    de Jong, G.; van Witteloostuijn, A.

    The typical modern corporation is based on the old-fashioned blueprint of the shareholder-driven hierarchy. A worthwhile question is how alternative blueprints of corporate democracy might better satisfy the requirements of modem knowledge economies. In this article, we introduce a model of

  19. 26 CFR 1.972-1 - Consolidation of group of export trade corporations.

    2010-04-01

    ..., including any minority interests owned directly or indirectly by such shareholder in second-tier and third-tier corporations in the chain. A United States shareholder may elect to consolidate his interest in... corporation which ends in or with the subsequent taxable year of such shareholder, the shareholder's interest...

  20. The Jari Project Managed By The Orsa Group: Corporate Social Responsibility Applied To The Amazon Context

    Anna Greissing

    2012-07-01

    Full Text Available The development of the Jari region, in the Northeastern part of Brazil’s Amazon region, since the middle of the 20th century, ha been intrinsically linked to the evolution of the Jari project, a huge private agro-industrial enterprise aiming at the large-scale production of cellulose. Harshly criticized during the 1970s and 1980s for its ecological impact and waste of human resources, but also due to the lack of economic viability, the project was eventually taken over by a new firm (the Orsa group after coming close to bankruptcy in 1997. Under Orsa’s management, centered on the concept of corporate social and environmental responsibility (CSR, the Jari project of the XXI century resurrects as an innovative, lucrative and certified firm, pioneer in the application of CSR policies in the Amazon context. This article discusses the manifold strategies developed by the Orsa group and its conveniences and shortcomings for both the firm and the local populations of the Jari region today.

  1. Nuclear Groups - World. Market Analysis - 2016-2019 Trends - Corporate Strategies

    2016-03-01

    This study presents: The medium-term and mega trends of the industry market developments and geographical segments; The competitive landscape and the main corporate rankings; The main conclusions of the report, summarised in 10 analytical slides. Content: 1. Market Fundamentals: Overview, The Industry; 2. Market Environment and Prospects: Market Overview, Macroeconomic Environment, Supply, Demand, Industry Structure, Energy costs and prices, Market Prospects, Regional Overview; 3. Corporate Strategies and Competition: Competitive Environment, Corporate Strategies and Competition, Structure of Competition, Corporate Strategies; 4. Case Studies; 5. Company Profiles: Toshiba, KEPCO, Mitsubishi Heavy Industries, Areva, GE-Hitachi Nuclear Energy, Cameco, Urenco, Engie, EDF, Rosatom, China National Nuclear Power, KazAtomProm, China General Nuclear Power Corporation; 6. Statistical Appendix; 7. Sources; 8. Annexes

  2. 78 FR 25132 - Enercorp, Inc., FTS Group, Inc., Games, Inc. (n/k/a InQBate Corporation), Hartmarx Corporation (n...

    2013-04-29

    .... (n/k/a InQBate Corporation), Hartmarx Corporation (n/k/a XMH Corp. 1), and Penn Treaty American... current and accurate information concerning the securities of Games, Inc. (n/k/a InQBate Corporation... securities of Hartmarx Corporation (n/k/a XMH Corp. 1) because it has not filed any periodic reports since...

  3. INVESTIGATION OF BRAND NAME-COUNTRY OF ORIGIN PREFERENCE IN FOUR DIFFERENT PRODUCT GROUPS WITH RESPECT TO CONSPICUOUS CONSUMPTION TENDENCY

    Volkan Doğan

    2013-10-01

    Full Text Available The aim of this study is to examine different preferences for brand name–country of origin shaped in line with levels of conspicuous consumption tendency and to determine Turkish consumers’ preferences for brand name–country of origin combinations in different product groups. The study was conducted in Eskisehir (Turkey with a sample of 413 people chosen through convenience sampling. The study data were collected with a questionnaire and face-face-to interviews. The participants’ preferences for brand name-country of origin combinations were determined separately based on four different product groups(hedonic, utilitarian, durable and non-durable. The study showed that, for all the four product groups, the participants preferred the products with a Turkish brand name and Turkey as the country of origin most, followed by the products with a French brand name and France as the country of origin. This finding suggests that, with respect to the four product groups in the study, Turkish consumers preferred domestic products over foreign products. Also, the participants who preferred French brand name-France as the country of origin for the hedonic product, French brand name-Turkey as the country of origin for the utilitarian product, French brand name-Turkey as the country of origin for the durable product and French brand name-France as the country of origin for the non-durable product were found to have highest tendency of conspicuous consumption in the corresponding product groups. In other words, as the level of conspicuous consumption increased, the participants tended to prefer French brand name-France as the country of origin for the hedonic product, French brand name-Turkey as the country of origin for the utilitarian product, French brand name-Turkey as the country of origin for the durable product and French brand name-France as the country of origin for the non-durable product.

  4. The Relationship between Ethical Culture and Unethical Behavior in Work Groups: Testing the Corporate Ethical Virtues Model

    S.P. Kaptein (Muel)

    2008-01-01

    textabstractThe Corporate Ethical Virtues Model, which is a model for measuring the ethical culture of organizations, has not been tested on its predictive validity. This study tests the relationship between this model and observed unethical behavior in work groups. The sample consists of 301 triads

  5. The relationship between burnout, personality traits and coping strategies in a corporate pharmaceutical group

    K. Storm

    2003-10-01

    Full Text Available The objective of this research was to determine the relationship between burnout, personality traits and coping strategies. A survey design was used. The study population consisted of 131 employees in a corporate pharmaceutical group. The Maslach Burnout Inventory, NEO Personality Inventory Revised and COPE were administered. Active coping strategies were associated with Emotional Stability, Extraversion, Openness to Experience and Conscientiousness, while passive coping strategies were associated with Neuroticism, low Agreeableness and low Conscientiousness. Emotional Stability, Extraversion, Openness to Experience, Agreeableness and Conscientiousness were associated with lower emotional exhaustion and depersonalisation and higher personal accomplishment. Constructive coping strategies were associated with personal accomplishment. Opsomming Die doelstelling van hierdie navorsing was om te bepaal of daar ’n verband tussen uitbranding, persoonlikheidstrekke en coping-strategieë bestaan. ’n Opnameontwerp is gebruik. Die ondersoekgroep het bestaan uit 131 werknemers van ’n korporatiewe apteekgroep. Drie vraelyste is gebruik, naamlik die Maslach-Uitbrandingsvraelys, die NEO Personality Inventory Revised en die COPE. Aktiewe coping-strategieë is geassosieer met Emosionele Stabiliteit, Ekstroversie, Openheid vir Ervaring en Konsensieusheid, terwyl passiewe coping-strategieë geassosieer is met Neurotisisme, lae Inskiklikheid en lae Konsensieusheid. Emosionele Stabiliteit, Ekstroversie, Openheid vir Ervaring, Inskiklikheid en Konsensieusheid is geassosieer met lae emosionele uitputting, lae depersonalisasie en hoë persoonlike bereiking. Konstruktiewe coping-strategieë is geassosieer met persoonlike bereiking.

  6. Evaluation of the expect respect support group program: A violence prevention strategy for youth exposed to violence.

    Reidy, Dennis E; Holland, Kristin M; Cortina, Kai; Ball, Barbara; Rosenbluth, Barri

    2017-07-01

    In the present study, we assess the effects of the Expect Respect Support Groups (ERSG) on frequency of teen dating violence (TDV) and general youth violence. ERSG is a school-based violence prevention program for youth who have been exposed to violence in their home, school, or community. Boys and girls (N=1,678, M age =14.3, S.D.=1.7, Range=11-17) from 36 schools in Texas participated in this accelerated longitudinal (7-year trajectory) study beginning in 2011. Latent growth curve analyses were conducted using three waves of data from three cross-sectional cohorts of adolescents. Among boys, the number of ERSG sessions attended related to incremental declines in psychological TDV perpetration and victimization, physical TDV victimization, sexual TDV perpetration and victimization, reactive aggression, and proactive aggression. Girls attending ERSG demonstrated reductions in reactive and proactive aggression. The present findings suggest ERSG may be an effective cross-cutting strategy to reduce TDV and other forms of violence among high-risk boys and possibly girls. This information provides valuable understanding of TDV and youth violence in high-risk populations and may be useful in tailoring future prevention efforts to different groups of teens. Copyright © 2017 The Authors. Published by Elsevier Inc. All rights reserved.

  7. Capturing online presence: Hyperlinks and semantic networks in activist group websites on corporate social responsibility

    de Bakker, F.G.A.; Hellsten, I.

    2013-01-01

    The rise of Internet-mediated communication poses possibilities and challenges for organisation studies, also in the area of corporate social responsibility (CSR) and business and society interactions. Although social media are attracting more and more attention in this domain, websites also remain

  8. Identification of high-risk groups among maintenance workers in a steel company with respect to musculoskeletal symptoms and workload

    Hildebrandt, V.H.; Bongers, P.M.; Dul, J.; Dijk, F.J.H. van; Kemper, H.C.G.

    1996-01-01

    To determine priorities for ergonomic improvements in five maintenance departments of a steel company, a study was carried out to identify groups with a high prevalence of musculoskeletal problems or a high exposure to unfavourable musculoskeletal workload. All workers were asked to complete a

  9. Corporate Responsibility

    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...

  10. The General Perception of Corporate Social Responsibility (CSR): Does Countries, Income Groups, Legal Traditions,Education Level Influent the Perception?

    Teo, Elaine Khai Lin

    2008-01-01

    With increasing awareness of corporate social responsibility (CSR), corporations are starting to include their corporate social responsibilities and performances into their annual report to publish their effort and make their commitment known to stakeholders (Wood, 1991). However, there is always a question on what the general perceptions on corporate social responsibilities, and how much companies should be held responsible for their activities. The objective of this dissertation is to inves...

  11. Do business groups affect corporate cash holdings? Evidence from a transition economy

    Weixing Cai

    2016-03-01

    Full Text Available We examine whether business groups’ influence on cash holdings depends on ownership. Group affiliation can increase firms’ agency costs or benefit firms by providing an internal capital market, especially in transition economies characterized by weak investor protection and difficult external capital acquisition. A hand-collected dataset of Chinese firms reveals that group affiliation decreases cash holdings, alleviating the free-cash-flow problem of agency costs. State ownership and control of listed firms moderate this benefit, which is more pronounced when the financial market is less liquid. Group affiliation facilitates related-party transactions, increases debt capacity and decreases investment-cash-flow sensitivity and overinvestment. In transitional economies, privately controlled firms are more likely to benefit from group affiliation than state-controlled firms propped up by the government.

  12. Corporate against corporate management

    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...

  13. Corporate Social Responsibility: A Case Study of BSCI Implementation at Best Friend Group Oy

    Qi, Yuan

    2012-01-01

    With the current polarized debate over CSR issues worldwide, ever increasing number of companies believe that incorporating ethical values into the business operation is an attractive option to upgrade the brand value, maintain the competitive advantage and cater for the social demand of various stakeholders. Business Social Compliance Initiative, a division of FTA, serves as a platform to assist companies in achieving the goal. The study was commissioned by Best Friend Group Oy, a medium...

  14. Corporate Responsibility

    Waddock, Sandra; Rasche, Andreas

    2015-01-01

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

  15. 26 CFR 1.1563-1 - Definition of controlled group of corporations and component members and related concepts.

    2010-04-01

    ... the voting power or value of at least one of the other corporations, P is treated as the owner of... corporation if— (A) Stock possessing at least 80 percent of the total combined voting power of all classes of... options) stock possessing at least 80 percent of the total combined voting power of all classes of stock...

  16. PCOGR: Phylogenetic COG ranking as an online tool to judge the specificity of COGs with respect to freely definable groups of organisms

    Kaufmann Michael

    2004-10-01

    Full Text Available Abstract Background The rapidly increasing number of completely sequenced genomes led to the establishment of the COG-database which, based on sequence homologies, assigns similar proteins from different organisms to clusters of orthologous groups (COGs. There are several bioinformatic studies that made use of this database to determine (hyperthermophile-specific proteins by searching for COGs containing (almost exclusively proteins from (hyperthermophilic genomes. However, public software to perform individually definable group-specific searches is not available. Results The tool described here exactly fills this gap. The software is accessible at http://www.uni-wh.de/pcogr and is linked to the COG-database. The user can freely define two groups of organisms by selecting for each of the (current 66 organisms to belong either to groupA, to the reference groupB or to be ignored by the algorithm. Then, for all COGs a specificity index is calculated with respect to the specificity to groupA, i. e. high scoring COGs contain proteins from the most of groupA organisms while proteins from the most organisms assigned to groupB are absent. In addition to ranking all COGs according to the user defined specificity criteria, a graphical visualization shows the distribution of all COGs by displaying their abundance as a function of their specificity indexes. Conclusions This software allows detecting COGs specific to a predefined group of organisms. All COGs are ranked in the order of their specificity and a graphical visualization allows recognizing (i the presence and abundance of such COGs and (ii the phylogenetic relationship between groupA- and groupB-organisms. The software also allows detecting putative protein-protein interactions, novel enzymes involved in only partially known biochemical pathways, and alternate enzymes originated by convergent evolution.

  17. PCOGR: phylogenetic COG ranking as an online tool to judge the specificity of COGs with respect to freely definable groups of organisms.

    Meereis, Florian; Kaufmann, Michael

    2004-10-15

    The rapidly increasing number of completely sequenced genomes led to the establishment of the COG-database which, based on sequence homologies, assigns similar proteins from different organisms to clusters of orthologous groups (COGs). There are several bioinformatic studies that made use of this database to determine (hyper)thermophile-specific proteins by searching for COGs containing (almost) exclusively proteins from (hyper)thermophilic genomes. However, public software to perform individually definable group-specific searches is not available. The tool described here exactly fills this gap. The software is accessible at http://www.uni-wh.de/pcogr and is linked to the COG-database. The user can freely define two groups of organisms by selecting for each of the (current) 66 organisms to belong either to groupA, to the reference groupB or to be ignored by the algorithm. Then, for all COGs a specificity index is calculated with respect to the specificity to groupA, i. e. high scoring COGs contain proteins from the most of groupA organisms while proteins from the most organisms assigned to groupB are absent. In addition to ranking all COGs according to the user defined specificity criteria, a graphical visualization shows the distribution of all COGs by displaying their abundance as a function of their specificity indexes. This software allows detecting COGs specific to a predefined group of organisms. All COGs are ranked in the order of their specificity and a graphical visualization allows recognizing (i) the presence and abundance of such COGs and (ii) the phylogenetic relationship between groupA- and groupB-organisms. The software also allows detecting putative protein-protein interactions, novel enzymes involved in only partially known biochemical pathways, and alternate enzymes originated by convergent evolution.

  18. Rand Corporation

    ... 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 ...

  19. Corporate Branding and Corporate Reputation

    Karmark, Esben

    2013-01-01

    Corporate branding has been seen as developing in “waves”. This chapter explores the links between corporate branding and corporate reputation as they emerge in the context of three waves of corporate branding. It highlights the way in which the two constructs have related to each other through o...... for corporate brands and corporate communication.......Corporate branding has been seen as developing in “waves”. This chapter explores the links between corporate branding and corporate reputation as they emerge in the context of three waves of corporate branding. It highlights the way in which the two constructs have related to each other through...... organizational culture and identity, and how, although characterized by parallel developments, new ideas and models from a “third” wave of corporate branding challenge prevailing assumptions of corporate reputation particularly in terms of the assumptions that reputations emerge from authentic and transparent...

  20. Corporate responsibility

    Jensen, Karsten Klint

    2007-01-01

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

  1. Corporate finance

    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. "You Don't Have to Like Me, but You Have to Respect Me": The Impacts of Assertiveness, Cooperativeness, and Group Satisfaction in Collaborative Assignments

    Lambertz-Berndt, Megan M.; Blight, Michael G.

    2016-01-01

    This study investigates cooperativeness, assertiveness, group satisfaction, leader grade, and leadership negotiation in a collaborative assignment conducted in a small group. Researchers manipulated the assignment of team members who reported on measures of group satisfaction and original scales of assertiveness and cooperativeness. Respondents…

  3. Acclimatization of mice to different cage types and social groupings with respect to fecal secretion of IgA and corticosterone metabolites

    Bundgaard, Cathrine Juel; Kalliokoski, Otto; Abelson, Klas Sp

    2012-01-01

    genders were housed either in groups of eight in different cage types in open conventional cages, in Individual Ventilated Cages (IVC), in open conventional cages inside a plastic isolator, or in different group sizes (8, 4, 8, 10 or 12 mice in each group) in open conventional cages. Feces were collected...

  4. Corporate Law and Corporate Governance

    Roberta Romano

    1998-01-01

    We have seen a revival in interest in corporate law and corporate governance since the 1980s, as researchers applied the tools of the new institutional economics and modern corporate finance to analyze the new transactions emerging in the 1980s takeover wave. This article focuses on three mechanisms of corporate governance to illustrate the analytical usefulness of transaction cost economics for corporate law. They are the board of directors; relational investing, a form of block ownership in...

  5. Corporate Identity as a Factor of Corporate Security

    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.

  6. Corporate identity as a factor of corporate security

    Perelygina, Elena

    2011-01-01

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

  7. 26 CFR 1.6052-2 - Statements to be furnished employees with respect to wages paid in the form of group-term life...

    2010-04-01

    ... such statement is the only employer paying the employee remuneration in the form of group-term life... director may grant an extension of time not exceeding 30 days in which to furnish such statements. The application shall be addressed to the district director with whom the income tax returns of the applicant are...

  8. PCOGR: Phylogenetic COG ranking as an online tool to judge the specificity of COGs with respect to freely definable groups of organisms

    Meereis, Florian; Kaufmann, Michael

    2004-01-01

    Abstract Background The rapidly increasing number of completely sequenced genomes led to the establishment of the COG-database which, based on sequence homologies, assigns similar proteins from different organisms to clusters of orthologous groups (COGs). There are several bioinformatic studies that made use of this database to determine (hyper)thermophile-specific proteins by searching for COGs containing (almost) exclusively proteins from (hyper)thermophilic genomes. However, public softwar...

  9. 77 FR 11169 - In the Matter of Exelon Corporation; Constellation Energy Group, Inc.; R.E. Ginna Nuclear Power...

    2012-02-24

    ... Constellation Energy Nuclear Group, LLC (CENG), acting on behalf of itself, and the licensee, requested that the... Constellation Energy Nuclear Group, LLC, shall prepare an Annual Report regarding the status of foreign... or part, of Constellation Energy Nuclear Group, LLC. The Report shall be submitted to the NRC within...

  10. Corporate Awakening

    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....

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

    Wright, T; Rodriguez, F; Waitzkin, H

    1986-01-01

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

  12. Corporate Entrepreneurship

    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...

  13. Corporate Foundations

    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...

  14. Corporate Taxation and Corporate Governance

    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...

  15. Corporal punishment.

    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.

  16. Algunos efectos perversos de la globalización: las empresas transnacionales y el deber de respeto de los estándares mínimos internacionales de derechos humanos || Globalization’s Perverse Efects: Transnational Corporations And The Duty Of Respect For Int

    Nuria Belloso Martin

    2013-12-01

    Full Text Available RESUMEN. Se pondrá de manifiesto la irrupción de un nuevo paradigma organizativo por el cual, las empresas multinacionales/transnacionales deben respetar y promover los estándares mínimos internacionales de derechos humanos. Las diversas iniciativas emprendidas, aunque bien intencionadas, no han logrado más que desplazar los núcleos de imputación y de control de las actividades que desarrollan las empresas hacia la lógica voluntaria de la Responsabilidad Social Empresarial. La autora defiende que deben diseñarse unos instrumentos de control que vayan más allá de esa responsabilidad (de soft law a hard law. Urge una clara delimitación de la responsabilidad de la empresa y de los mecanismos de reparación en materia de derechos humanos.   ABSTRACT. It will highlight the emergence of a new organizational paradigm by which multinational / transnational corporations should respect and promote minimum international human rights standards. The different initiatives, while well intentioned, have only succeeded on moving control's core of the activities developed by companies to the logic of a voluntary Corporate Social Responsibility. The author argues that control instruments must be designed beyond that CSR (from soft law to a hard law. Urges to define the liability of companies and improve repair's mechanisms on human rights needs.

  17. Corporate Governance

    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.

  18. Respect changes your life!

    Alizée Dauvergne

    2010-01-01

    CERN has recently joined the Geneva-based association "Le respect, ça change la vie" (Respect can change our lives). As its name suggests, the association promotes respect, in all its forms. This decision will enable CERN to share some of its values, those it has in common with the association, with the community at large.   The new bilingual logo of the "Le respect ça change la vie" association. "CERN has been a member of the Geneva-based association "Le respect, ça change la vie" since March," says Friedemann Eder, Head of the Relations with the Host States Service. Mutual respect, respecting the differences and the work of others, respect on the road, in the family, at school, etc. The association, which was founded in 2003 and now has a large number of members, promotes this universal value and encourages discussion on it. "CERN's history shows the importance and success o...

  19. Respect in Education

    Giesinger, Johannes

    2012-01-01

    This article discusses the educational significance of the moral demand for respect. In "Ethics and Education," Richard Peters presents a conception of educational respect that was recently taken up by Krassimir Stojanov. This article responds to both Peters' and Stojanov's contributions and proposes another understanding of educational respect:…

  20. Corporal punishment.

    Zolotor, Adam J

    2014-10-01

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

  1. Corporate entrepreneurship

    Christensen, Karina

    2005-01-01

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

  2. Corporate Venturing

    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...

  3. Corporate Awakening

    LaFrance, Julie; Lehmann, Martin

    2004-01-01

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

  4. Respect for rational autonomy.

    Walker, Rebecca L

    2009-12-01

    The standard notion of autonomy in medical ethics does not require that autonomous choices not be irrational. The paper gives three examples of seemingly irrational patient choices and discusses how a rational autonomy analysis differs from the standard view. It then considers whether a switch to the rational autonomy view would lead to overriding more patient decisions but concludes that this should not be the case. Rather, a determination of whether individual patient decisions are autonomous is much less relevant than usually considered in determining whether health care providers must abide by these decisions. Furthermore, respect for rational autonomy entails strong positive requirements of respect for the autonomy of the person as a rational decision maker. The rationality view of autonomy is conceptually stronger than the standard view, allows for a more nuanced understanding of the practical moral calculus involved in respecting patient autonomy, and promotes positive respect for patient autonomy.

  5. Toleration out of respect?

    Lægaard, Sune

    2013-01-01

    Under conditions of pluralism different cultures, interests or values can come into conflict, which raises the problem of how to secure peaceful co-existence. The idea of toleration historically emerged as an answer to this problem. Recently Rainer Forst has argued that toleration should not just...... be based on a modus vivendi designed to secure peaceful co-existence, but should be based on moral reasons. Forst therefore advances what he calls the ‘respect conception’ of toleration as an in itself morally desirable type of relationship, which is furthermore the only conception of toleration...... that avoids various so-called ‘paradoxes of toleration’. The paper first examines whether Forst’s respect conception can be applied descriptively to distinguish between actual patterns of behaviour and classify different acts of toleration. Then the focus is shifted to toleration out of respect as a normative...

  6. Ombud's Corner: Respect @ CERN

    Sudeshna Datta-Cockerill

    2014-01-01

    Since 2010 CERN has been a member of the Geneva-based association "Le respect, ça change la vie". Four years later and in conjunction with CERN’s celebration of its 60 years of ‘science for peace’, it is time to launch a new respectful workplace awareness campaign under the auspices of the Ombud.   Mutual respect is a basic pillar of peace. At CERN, we pride ourselves on our history, which started when a handful of Europe’s visionary scientists saw the opportunity that an international laboratory for fundamental research would present in bringing nations together. That idea has worked very well and, today, our success can be measured not only in terms of unprecedented scientific achievements but also in terms of training and education, and exemplary collaboration across borders, cultures and an extensive range of differences. In order for history to continue along these positive lines, and coming back to the awareness campai...

  7. The need for a transparent, ethical, and successful relationship between academic scientists and the pharmaceutical industry: a view of the Group for the Respect of Ethics and Excellence in Science (GREES).

    Bruyere, O; Kanis, J A; Ibar-Abadie, M-E; Alsayed, N; Brandi, M L; Burlet, N; Cahall, D L; Chines, A; Devogelaer, J-P; Dere, W; Goel, N; Hughes, N; Kaufman, J-M; Korte, S; Mitlak, B H; Niese, D; Rizzoli, R; Rovati, L C; Reginster, J-Y

    2010-05-01

    This paper provides recommendations for fair and unbiased relationship between academic scientists and the pharmaceutical industry. Real or perceived problems in the relationship between academics and the industry have been the subject of much recent debate. It has been suggested that academic clinicians should sever all links with the industry-a view that is rarely challenged. Academic experts and members of the pharmaceutical industry were invited to an expert consensus meeting to debate this topic. This meeting was organized by the Group for the Respect of Ethics and Excellence in Science. Conflict of interest, competing interest, right and duties of academic scientist, authorship, and staff and student education were discussed. Guidelines for a transparent, ethical, strong, and successful partnership between the academic scientist and the pharmaceutical industry have been provided. The Group support interactions between the industry and clinicians provided that it is transparent and ethical.

  8. Respect as an Incentive

    Eriksson, Tor Viking; Villeval, Marie-Claire

    Assuming that people care not only about what others do but also on what others think, we study respect as a non-monetary source of motivation in a context where the length of the employment relationship is endogenous.  In our three-stage gift-exchange experiment, the employer can express respect...... by giving the employee costly symbolic rewards after observing his level of effort. This experiment sheds light on the extent to which symbolic rewards are used, how they affect employees' further effort, the duration of relationships, and the profits of employers. Furthermore, we study whether employers...

  9. Respect or resignation?

    Liveng, Anne

    2005-01-01

    Students in the social- and health care worker education must learn to show "understanding" and "respect" for the seniors they help. How difficult it is to go from theory to practise becomes painfully obvious the forst time a student empties a bed pan.......Students in the social- and health care worker education must learn to show "understanding" and "respect" for the seniors they help. How difficult it is to go from theory to practise becomes painfully obvious the forst time a student empties a bed pan....

  10. Toleration out of respect?

    Lægaard, Sune

    2014-01-01

    be based on a modus vivendi designed to secure peaceful co-existence, but should be based on moral reasons. Forst therefore advances what he calls the ‘respect conception’ of toleration as an in itself morally desirable type of relationship, which is furthermore the only conception of toleration...

  11. Corporate Language and Corporate Talk

    Zølner, Mette

    2013-01-01

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

  12. [Ontario Hydro]. Corporate performance report, 1994

    1995-01-01

    Summarizes Ontario Hydro's corporate performance for the year, with actual results being compared against planned values. Also includes additional indicators that illustrate noteworthy trends in corporate performance. Corporate results are reported under the new organizational structure implemented in 1993, beginning with overall results in such areas as customer service, environmental stewardship, human resources, and finance. This is followed by reports from the Generation Business Group, Customer Services Group, Corporate Business Group, General Counsel and Secretary, Ontario Hydro Audit, Strategic Planning, Environment and Communication Group, and Ontario Hydro enterprises (Ontario Hydro Technologies, Ontario Hydro International). The appendix includes summary financial statements

  13. Corporate contestability and corporate expropriation

    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

  14. Corporate accountability and transitional justice

    Sabine Michalowski

    2015-10-01

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

  15. Going Corporate

    Kadre, Shailendra

    2011-01-01

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

  16. Corporate Foresight

    Rohrbeck, René; Gemünden, Hans Georg

    2011-01-01

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

  17. Corporate Entrepreneurship

    Lassen, Astrid Heidemann; Sørensen, Suna

    2006-01-01

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

  18. Corporate Fictions

    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...

  19. Respect as an Incentive

    Eriksson, Tor Viking; Villeval, Marie-Claire

    whether employers’ decisions to give symbolic rewards are driven by strategic considerations. We find that employers do make use of symbolic rewards and chiefly to express their satisfaction with the employee. Symbolic rewards are associated with higher profits and increased probability of continuing......In this paper we examine respect as a non-monetary source of motivation. Our experiment sheds light on the extent to which symbolic rewards are used, how they are valued by the employees, and how they affect employee effort, the duration of relationships, and profits of employers. We also study...

  20. Corporate visual identity: a case in hospitals.

    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.

  1. Evolution of Corporate Essence

    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....

  2. Managing Corporate Reputation Through Corporate Branding

    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. [Ontario Hydro]. Corporate performance report, 1993

    1994-01-01

    Summarizes Ontario Hydro's corporate performance for the year, with actual results being compared against planned values established in the approved corporate financial plan and work program budget. Also includes additional indicators that illustrate noteworthy trends in corporate performance. Corporate results are reported under the new organizational structure implemented in mid-1993, beginning with overall results in such areas as customer satisfaction, electricity sales, human resources, and environmental protection. This is followed by reports from the Electricity Group (supply, generation, transmission), the Energy Services and Environment Group (load saved and shifted, non-utility generation, retail distribution), and Ontario Hydro enterprises (Ontario Hydro Technologies, Ontario Hydro International). The appendix contains summary financial statements

  4. Corporate level strategic analysis and choice as a measure of achieving performance in organizations: (a survey of Dangote groups of companies/conglomerates quoted on Nigeria stock exchange market

    Sev Joseph Teryima

    2014-07-01

    Full Text Available The objective of the research is to establish the factors that are responsible to organizational growth level in Dangote group of companies. These factors ranges from market share growth, sales volume growth (turnover, profitability, competitive advantage and share capital size amongst others. Corporate level strategic analysis and choice was adopted with specific emphasis on Boston Consulting Group (BCG matrix – portfolio analysis. Four (4 companies from Dangote conglomerate quoted on the Nigerian Stock Exchange market namely; Dangote Cement Plc, Dangote Flour Plc, Dangote Sugar Refinery Company Plc and National Salt Company of Nigeria Plc were surveyed with a population size of 5060. The sample size survey was 371. 209 respondents from Dangote Cement Company Plc, 75 respondents from Dangote Flour Mill Plc, 48 respondents from Dangote Sugar Refinery Company Plc and 39 respondents from National Salt Company Plc using judgmental and convenience sampling technique. The Quasi-experimental survey technique especially the cross-sectional design method was adopted. The Friedman Ranking test was carried out in testing the formulated hypothesis. The test of the result revealed that there is a relationship between organizational factors such as market share growth, sales volume growth (turnover, profitability growth, effective strategy application, competitive advantage and share capital size and organizational growth in the Dangote Cement Company Plc and Dangote Flour Mills Plc with a 0.425 and 0.360 strength of association respectively and the hypothesis was rejected while for Dangote Sugar Refinery Company Plc and National Salt Company of Nigeria Plc, that was not the case and the hypothesis was accepted that organizational factors such as market share, sales volume (turnover, profitability growth, effective strategy application, competitive advantage and share capital growth does not influence organizational growth hence their hypothesis were

  5. Corporate Cyberstalking: An Invitation to Build Theory

    Bocij, Paul

    2002-01-01

    Cyberstalking describes a relatively new form of stalking behaviour where technology is used as the medium of harassment. The term corporate cyberstalking is often used to describe incidents that involve organisations, such as companies and government departments. This paper uses a number of case studies in order to propose a typology of corporate cyberstalking. It is suggested that incidents involving corporate cyberstalking can be divided into two broad groups, depending on whether or not t...

  6. Corporate moral responsibility in health care.

    Wilmot, S

    2000-01-01

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

  7. Corporate Bonds in 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...

  8. Control mechanisms in corporate governance

    Jovanović-Zattila Milena

    2016-01-01

    Full Text Available The structure of corporate governance is determined by the distribution of rights and responsibilities among different actors in the company structure. Organizationally complex structure of corporate entities, established as a reflection of composite forms of business corporations, give rise to the conflict of interest between the owners, the board of directors and managers, which is generally known as the principal-agency problem. Given the fact that operations of modern companies include interaction with a large number of stakeholders, matters of ethics and accountability to the owners, employees, creditors and the state are the basic postulates which have been subject to re-examination lately. The reasons for reassessing these issues are to be sought in numerous abuses by companies, which are on the other hand highly active in their effors to protect themselves from similar abuses (mainy cyber crime. In order to respond to new challenges and requirements, which include providing for the interests of both shareholders and stakeholders, corporate management is required to establish an adequate system of internal control covering all company activities. Contemporary trends in the development of internal audit, as a mechanism of good corporate governance, are reflected in providing advice in respect of anticipated future risks and risk management.

  9. Corporate Managers' International Orientation and the Export ...

    Corporate Managers' International Orientation and the Export Performance of Firms in ... and for determining influence between interval level variables, respectively. ... Enhancing product adaptation and use of foreign strategic partnerships by ...

  10. Fortune 500 Corporate Headquarters

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

  11. Corporate Politics on Polish Millennials

    Natalia Roślik

    2017-12-01

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

  12. 26 CFR 1.279-3 - Corporate acquisition indebtedness.

    2010-04-01

    ... classes of stock of the acquired corporation entitled to vote, see § 1.279-4(b)(1). (ii) If the issuing... 279(g), the affiliated group shall be treated as the issuing corporation. Thus, any stock of the...) Convertible directly or indirectly into stock of the issuing corporation, or (2) Part of an investment unit or...

  13. Information and Corporate Cultures.

    Drake, Miriam A.

    1984-01-01

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

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

    Otto, Brøns-Petersen

    2005-01-01

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

  15. FY 1999 report on feasibility study of introduction of regenerative burner type furnaces into Shougang Corporation and Anshan Iron and Steel Group Company in China

    NONE

    2000-03-01

    This fiscal 1999 survey is to link to COP3 (Third Session of the Conference of the Parties to the United Nations Framework Convention on Climate Change)joint implementations in the future. The regenerative burner type furnace is a new technology which is the fruit of one of Japan's national projects developed and put to practical use in the period fiscal 1993-1999. It reduces energy consumption and NOx emissions. The technology is separately applied to steel rollers at Shougang and Qinhungdao and to a new steel roller at Anshan. Their annual yields will be 550-thousand, 450-thousand, and 800-thousand tons, respectively. The amounts of annually conserved energy will be 159,500, 54,000, and 40,000 times 10{sup 6}kcal, respectively. Annual CO2 reduction rates are indicated to be 51, 26, 15%, and NOx reduction rates to be 82, 75, 74%. The amounts of initial investment are expected to be 800-million yen (furnace refurbishment), 250-million yen (burner improvement), and 150-million yen (additional construction of a new furnace). Investment recovery periods are calculated to be 3.3, 2.0, and 2.8 years. ROIs (returns on investment) are calculated to be 34, 54, and 40%. The project is economically feasible, with high profitability available at the present stage and in the future (with some problems to solve at Anshan). (NEDO)

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

    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.

  17. INTEGRATED CORPORATE STRATEGY MODEL

    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.

  18. Corporate Finance, Incomplete Contracts, and Corporate Control

    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...

  19. Demographic changes and in-house adaptation strategies with respect to high-qualified target groups of industrial employees; Demographische Veraenderungen und betriebliche Anpassungsstrategien im Hinblick auf spezielle hochqualifizierte Beschaeftigtengruppen in Industrieunternehmen

    Nawroth, K.

    2002-07-01

    In view of the current demographic changes and their effects on the occupational biographies, the author investigated the occupation models offered in Germany for young job starters, women getting back to work in innovative industries after raising children, and aged staff members of production companies in Germany and the acceptance these models are getting by the target groups. The focus is on scientists and engineers in research, development and construction in industrial enterprises. Case studies in six older and more recent innovative enterprises in East and West Germany are presented. [German] Diese Arbeit wendet sich vor dem Hintergrund der demographischen Veraenderungen und den damit zusammenhaengenden Erwerbsbiographien hochqualifizierter Mitarbeiter der momentan brisanten Frage zu, welche Beschaeftigungsmodelle bezueglich junger Berufseinsteiger, nach einer Berufsunterbrechung in innovative Bereiche zurueckkehrender Frauen und aelterer Mitarbeiter in Unternehmen des produzierenden Gewerbes in Deutschland praktiziert werden und inwieweit diese fuer den Einsatz dieser Gruppen geeignet sind. Dabei werden Naturwissenschaftler(innen) und Ingenieur(inn)e(n) betrachtet, die in Forschung, Entwicklung und Konstruktion der Industrieunternehmen taetig sind. Im Zentrum der empirischen Erhebungen zum Prozess betrieblicher Anpassungsstrategien stehen betriebliche Fallstudien, die sich auf sechs juengere und aeltere innovative Unternehmen in west- und ostdeutschen Bundeslaendern erstrecken. (orig.)

  20. PRACTICE OF GOOD GOVERNANCE AND CORPORATE GOVERNANCE

    Bălăceanu Cristina

    2010-12-01

    Full Text Available Corporate governance reforms are occurring in countries around the globe and potentially impacting the population of the entire planet. In developing countries, such reforms occur in a larger context that is primarily defined by previous attempts at promoting “development” and recent processes of economic globalization. In this context, corporate governance reforms (in combination with the liberalising reforms associated with economic globalization, in effect represent a new development strategy for third world countries. The most basic questions that arise with respect to this situation are what the prospects for this new development model are and whether alternatives should be considered. Keywords: governance, corporate governance, economic globalization, development.

  1. Human Resource Management and Corporate Social Responsibility

    Bujor Anca Liliana

    2012-01-01

    The current context of economic development, the transformations that are subject to national and international organizations impose their traditional attitude change in relation to results and performance of current activity. In this context, the Corporate Social Responsibility (CSR) aims to achieve economic success in an ethical manner with respect for people, communities and environment. This article analyses the concept of Corporate Social Responsibility in relation to Human Resources (HR...

  2. The Corporate Marketing Department

    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....

  3. 25 CFR 226.8 - Corporation and corporate information.

    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...

  4. 78 FR 52982 - Experian, Experian US Headquarters: Corporate Departments (Finance, HRMD, Contracts, Corporate...

    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...

  5. Creating corporate advantage.

    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.

  6. Corporate Business Diplomacy

    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....

  7. Corporate Governance Country Assessment : Malaysia

    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...

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

    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' ...

  9. Time Series Trends in Corporate Team Development.

    Priest, Simon; Lesperance, Mary Ann

    1994-01-01

    In two studies, the Team Development Indicator was repeatedly administered to intact work groups participating in intensive 48-hour residential corporate adventure training (CAT) and various follow-up procedures. CAT significantly improved team behaviors in all training groups, but improvements were maintained or increased only in groups that…

  10. Individual and Group Aspects of Corporate Culture

    G.W.J. Hendrikse (George)

    1993-01-01

    textabstractThe study of organizations has been approached by anthropologists, sociologists, (social) psychologists and economists. The share of economics has been modest. This seems surprising because economists have developed a "theory of the firm", but this theory is rather silent about the

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

    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

  12. Strategic corporate sustainability

    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...

  13. The Corporate Law Curriculum

    Mofsky, James S.

    1976-01-01

    On the premise that corporate counsel must be an able diagnostician before he can focus on highly specialized and interrelated issues of business law, the author suggests an approach to corporate law curriculum in which the basic course balances the quality and quantity of material designed to create the needed sensitivity. (JT)

  14. Corporate design management

    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

  15. Corporation as climate ambassador

    Trapp, Leila

    2012-01-01

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

  16. Understanding Corporate Culture.

    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…

  17. Piercing the corporate veil

    Goodwin, L.M.

    1992-01-01

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

  18. Corporate Media Governance

    Kempen, Petrus Cornelis

    2011-01-01

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

  19. Reinventing Corporate Communications.

    Toth, Elizabeth L.; Trujillo, Nick

    1987-01-01

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

  20. REPORTING OF CORPORATE SOCIAL RESPONSIBILITY IN SMES SECTOR IN POLAND

    B. Kotowska

    2016-04-01

    Full Text Available In Poland and worldwide, corporate social responsibility has a growing interest of managers, business institutions, investors and the government. Thus, it becomes progressively determinant of corporate governance and priority in building a comprehensive development strategy. CSR is used by large companies. However, this does not mean that SMEs sector companies operate less responsible than large one. Each enterprise, regardless of size, operates in a specific social surroundings and market environment, which are affected by different groups of stakeholders. They may affect enterprise reinforcing effect on - contribute to its success or failure. It is therefore important that the managers should be able to identify social groups in the enterprise and its environment and respect their claims, needs, rights and expectations. The aim of this paper is to show the application of CSR by micro, small and medium-sized enterprises in Poland and the manner of result presentation. This article lists tools of corporate social responsibility, examples of practices and research results in the SMEs sector in Poland.

  1. Corporate Language Policies

    Sanden, Guro Refsum

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

  2. Corporate Language Policies

    Sanden, Guro Refsum

    2015-01-01

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

  3. Teaching respect: a philosophical analysis

    L. van Rooyen

    2000-03-01

    Full Text Available According to a Zulu proverb a human being can only become truly human because of others. Each person can only become more human, more himself- regardless of his sex - through the co-involvement of others. It is the love for one’s neighbour and the respect one has for him/her as a person which makes one consider the other party's feelings, viewpoints and circumstances. In order to arrive at a situation of peaceful coexistence it is important to realize that human attitudes and a mature life style evolve through a process of learning and interaction with others. It is a timeconsuming and costly process which starts at infancy and continues throughout someone's life. Instruction concerning interpersonal relations and the teaching of respect cannot be confined to individual lessons or working sessions at home or in school. Discussions and conversations concerning interpersonal relations need to form an integral and natural part of a child’s life within the home environment and throughout the pupil's school career. It is senseless if educators talk about the importance of teaching respect only to reveal disrespectful behaviour themselves, or to talk about the importance of self-esteem in the paying of respect whilst causing children to feel negative about themselves. To be able to express respect to other human beings, one needs to be respected. A child needs to experience how it feels when homage is paid. The following rule of life applies in this regard: one can never give if one has never received respect.

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

    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.

  5. Corporate competitiveness and sustainability risks

    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

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

    Stevanović Ivana

    2010-01-01

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

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

    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 ...

  8. Corporate Blogging For Dummies

    Karr, Douglas

    2010-01-01

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

  9. European Corporate Law

    Dorresteijn, Adriaan; Teichmann, Christoph; Werlauff, Erik

    , and the United Kingdom are taken into account; Italy is now included in this new edition. As in earlier editions, the authors demonstrate that analysis and comparison of national corporate laws yield highly valuable general principles and observations, not least because business organizations, wherever located...... initiatives in such aspects of the corporate environment as regulation of financial institutions and non-financial reporting obligations with a view to sustainability and other social responsibility concerns. The authors, all leading experts in European corporate law, describe current and emerging trends...

  10. Corporate income tax

    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...

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

    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...

  12. Renewing the Respect for Similarity

    Shimon eEdelman

    2012-07-01

    Full Text Available In psychology, the concept of similarity has traditionally evoked a mixture of respect, stemmingfrom its ubiquity and intuitive appeal, and concern, due to its dependence on the framing of the problemat hand and on its context. We argue for a renewed focus on similarity as an explanatory concept, bysurveying established results and new developments in the theory and methods of similarity-preservingassociative lookup and dimensionality reduction — critical components of many cognitive functions, aswell as of intelligent data management in computer vision. We focus in particular on the growing familyof algorithms that support associative memory by performing hashing that respects local similarity, andon the uses of similarity in representing structured objects and scenes. Insofar as these similarity-basedideas and methods are useful in cognitive modeling and in AI applications, they should be included inthe core conceptual toolkit of computational neuroscience.

  13. Understanding Internal Capital Markets and Corporate Policies

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

    2009-01-01

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

  14. Corporate Sustainable Development Assessment Base on the Corporate Social Responsibility

    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...

  15. Corporate Social Responsibility and Corporate Financial Performance: Evidence from Korea

    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...

  16. The corporate security professional

    Petersen, Karen Lund

    2013-01-01

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

  17. The Jari Project Managed By The Orsa Group: Corporate Social Responsibility Applied To The Amazon Context O Projeto Jari, gerido pelo Grupo Orsa: Responsabilidade Social Corporativa aplicada ao contexto da Amazônia

    Anna Greissing

    2012-07-01

    Full Text Available The development of the Jari region, in the Northeastern part of Brazil’s Amazon region, since the middle of the 20th century, ha been intrinsically linked to the evolution of the Jari project, a huge private agro-industrial enterprise aiming at the large-scale production of cellulose. Harshly criticized during the 1970s and 1980s for its ecological impact and waste of human resources, but also due to the lack of economic viability, the project was eventually taken over by a new firm (the Orsa group after coming close to bankruptcy in 1997. Under Orsa’s management, centered on the concept of corporate social and environmental responsibility (CSR, the Jari project of the XXI century resurrects as an innovative, lucrative and certified firm, pioneer in the application of CSR policies in the Amazon context. This article discusses the manifold strategies developed by the Orsa group and its conveniences and shortcomings for both the firm and the local populations of the Jari region today.O desenvolvimento da região do Jari está sendo, desde a metade do século XX, indissociavelmente ligado à evolução do Projeto Jari, um grande empreendimento agroindustrial privado, cujo objetivo é a produção de celulose em larga escala. Fortemente polêmico nas décadas de 1970 e 1980 devido ao impacto ambiental e ao desperdício de recursos humanos em suas atividades de agronegócio, e também por não ser economicamente rentável, o projeto foi enfim retomado por uma nova empresa (o grupo Orsa, após uma quase bancarrota em 1997. Sob uma nova gestão, centrada no conceito de responsabilidade social e ambiental de empresas, o Projeto Jari do século XXI emerge como um empreendimento moderno, viável, certificado e pioneiro em matéria de responsabilidade de empresas no contexto amazônico. Esse artigo discute as diferentes estratégias desenvolvidas pelo grupo Orsa, assim como os proveitos e os inconvenientes, tanto para a empresa como para as popula

  18. International science conference RESpect report

    Radim Rybár

    2010-07-01

    Full Text Available Report is dedicated to aspects of conceiving the number of scientific magazine Acta Montanistica Slovaca, which purpose wasto publish specific key reports from the sixth year of international science conference RESpect 2011. The main aspect in the decisionprocess was to cover the conference agenda, complexity of the global problematic understanding, the subject of examination actualityand the results achievement level. The choice at the same time points on the technological, evaluative, environmental, economicaland application aspects of the RES usage, with accent on the Middle Europe region conditions.

  19. Corporate Involvement in C AI

    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)

  20. Corporate Governance Country Assessment : Uruguay

    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...

  1. Corporate Governance and Shareholder Litigation

    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.

  2. Corporate risk management : an overview

    Oosterhof, Casper M.

    2001-01-01

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

  3. The Corporations Act 2001

    Bostock, Tom

    2002-01-01

    The author outlines reforms made in Australia in the area of company law with an analysis of the Corporations Act 2001, which along with the Australian Securities and Investments Commission Act 2001 comprises Corporations legislation in Australia. Article by Tom Bostock (a partner in the law firm Mallesons Stephen Jaques, Melbourne, Australia). Published in Amicus Curiae - Journal of the Institute of Advanced Legal Studies and its Society for Advanced Legal Studies. The Journal is produced by...

  4. Tax planning in corporation

    Nevodnicheva, Yulia

    2010-01-01

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

  5. Corporate Social Responsibility

    Kampf, Constance

    2007-01-01

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

  6. Social responsibility of corporations

    Babić Jovan

    2007-01-01

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

  7. Improving Corporate Governance Practices

    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...

  8. Corporate Risk Disclosure and Corporate Governance

    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.

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

    1999-01-01

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

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

    NONE

    1999-12-01

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

  11. The Semi-Autonomous World of Corporate Investigators : Modus vivendi, legality and control

    Meerts, C.A.

    2018-01-01

    Corporate investigators provide investigative services to organisations faced with internal norm violations. Four main professional groups of corporate investigators can be identified in the Netherlands – private investigation firms, in-house security departments, forensic accountants and forensic

  12. The Semi-Autonomous World of Corporate Investigators : Modus vivendi, legality and control

    C.A. Meerts (Clarissa)

    2018-01-01

    textabstractCorporate investigators provide investigative services to organisations faced with internal norm violations. Four main professional groups of corporate investigators can be identified in the Netherlands – private investigation firms, in-house security departments, forensic accountants

  13. Disaggregating Corporate Freedom of Religion

    Lægaard, Sune

    2015-01-01

    The paper investigates arguments for the idea in recent American Supreme Court jurisprudence that freedom of religion should not simply be understood as an ordinary legal right within the framework of liberal constitutionalism but as an expression of deference by the state and its legal system...... to religion as a separate and independent jurisdiction with its own system of law over which religious groups are sovereign. I discuss the relationship between, on the one hand, ordinary rights of freedom of association and freedom of religion and, on the other hand, this idea of corporate freedom of religion...

  14. Corporate Politics on Polish Millennials

    Natalia Roślik

    2017-01-01

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

  15. Corporation José R. Lindley: Balanced Scorecard Implementation

    Kety Lourdes Jáuregui Machuca

    2008-05-01

    Full Text Available José R. Lindley Corporation is one of the most important organizations that operates in the country with a prestigious tradition in the market of sodas trough its leader brand “Inca Kola”. This enterprise has as its main character keeping in the vanguard of the sector, demonstrating a high competitive level in the recent years. With the aim of keeping its leadership, facing successfully the diffi cult environment of the local market and entering international markets, José R. Lindley Corporation has constantly worried about incorporating management philosophies and tools that allow guaranteeing its sustainability in the time with a vision about the future. In this sense, it decided to implement a Balanced Scorecard (BSC, as a tool to measure and improve its productivity and effi ciency, in the framework of its corporative strategy. In other words, the BSC facilitated monitoring the degree of accuracy in the implementation of its strategy. In this context, the case illustrates how the process of the implementation of a BSC in José R. Lindley Corporation was performed, showing the complexity of the process that involved fi nancial resources and an important dedication of the organization, specially those ones who comes from the High Direction and the Information Systems Area to provide technological support. In addition, the case shows how it is possible to translate a strategy into a group of objectives and specifi c measures trough the BSC. Based on the cause-effect relation, it links the objectives with its respective indicators, strategic initiatives and corresponding plans of action.

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

    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...

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

    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...

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

    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.

  19. A Comparative Analysis of Corporate and Independent Foundations

    Justin Koushyar

    2015-12-01

    Full Text Available Notwithstanding some visible debates, systematic evidence about the implications of greater corporate involvement in the social sector is sparse. We provide some of this evidence by examining one channel of corporate influence within the nonprofit sector–company sponsorship of philanthropic foundations. Our analysis shows that corporate foundations raise more funds and distribute grants with lower overhead than similar independent (i.e., non-corporate foundations. However, their grantmaking is also more dispersed and less relational, and they tend to be governed by more ephemeral groups of officers and trustees. These findings suggest that corporate foundations benefit from having access to the resources of the companies that sponsor them but are constrained by their additional market-based motivations. The findings also update and refine what nonprofits might expect from corporate foundations relative to their more traditional independent counterparts.

  20. APL: a corporate strategy.

    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.

  1. CORPORATE SOCIAL RESPONSIBILITY VERSUS TAX AVOIDANCE PRACTICES

    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

  2. 75 FR 49380 - Application of Section 108(i) to Partnerships and S Corporations

    2010-08-13

    ... corporations with respect to reacquisitions of applicable debt instruments and their partners and shareholders... instrument issued by a non-C corporation taxpayer to acquire an interest in a partnership or S corporation... establish that at least 95 percent of the interest paid or accrued on a debt instrument issued by a...

  3. The Politicization of Corporations

    Garsten, Christina; Sörbom, Adrienne

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

  4. Corporate governance and liquidity

    Farooq, Omar; Derrabi, Mohamed; Naciri, Monir

    2012-01-01

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

  5. How to Transmit Corporate Culture in Enterprises——Taking Z Group as an Example%如何有效地进行企业文化内部传播——以Z集团为例

    陈春花; 丁雯

    2011-01-01

    In this paper, we interviewed a large state - owned beer company, based on the questionnaires data, and assessed the spreading effect of the corporate culture among the staff. Then, we figured out internal communication problems and gave some improvement measures to help other enterprises to spread corporate culture in company.%在对一家国有大型啤酒企业的企业文化内部的传播现状进行详细的访谈和问卷调查的基础上,诊断该企业的企业文化内部传播效果和存在的问题,并进一步提出相应的完善措施,作为其他企业在内部传播企业文化时的借鉴.

  6. The Ethics of Deontology in Corporate Communication

    Francis E.A. Owakah and Daniel R. Aswani

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

  7. Iranian Corporations and Corporate Social Responsibility

    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.

  8. 78 FR 56978 - In the Matter of Carbiz, Inc., InZon Corporation, IQ Micro, Inc., Irwin Financial Corporation...

    2013-09-16

    ... SECURITIES AND EXCHANGE COMMISSION [File No. 500-1] In the Matter of Carbiz, Inc., InZon Corporation, IQ Micro, Inc., Irwin Financial Corporation, and Princeton Media Group, Inc.; Order of Suspension... information concerning the securities of IQ Micro, Inc. because it has not filed any periodic reports since...

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

    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.

  10. Corporate plan 1989

    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.)

  11. Trends in corporate greening

    Madsen, Henning; Ulhøi, John Parm

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

  12. The clinic as a good corporate neighbor.

    Sass, Hans-Martin

    2013-02-01

    Clinics today specialize in health repair services similar to car repair shops; procedures and prices are standardized, regulated, and inflexibly uniform. Clinics of the future have to become Health Care Centers in order to be more respected and more effective corporate neighbors in offering outreach services in health education and preventive health care. The traditional concept of care for health is much broader than repair management and includes the promotion of lay health competence and responsibility in healthy social and natural environments. The corporate profile and ethics of the clinic as a good and competitive local neighbor will have to focus on [a] better personalized care, [b] education and services in preventive care, [c] direct or web-based information and advice for general, seasonal, or age related health risks, and on developing and improving trustworthy character traits of the clinic as a corporate person and a good neighbor.

  13. The impact of corporate governance on IFRS adoption choices

    Verriest, A.J.M.; Gaeremynck, A.; Thornton, D.B.

    2013-01-01

    We investigate the association between corporate governance strength and EU listed firms' choices with respect to International Financial Reporting Standards (IFRS) adoption in 2005. We measure governance strength by aggregating variables such as board independence, board functioning and audit

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

    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...

  15. Company learning about corporate social responsibility

    Cramer, J.M.

    2005-01-01

    This article analyses the learning experiences gained by 19 Dutch companies when implementing the concept of corporate social responsibility in their own business practices. It is concluded that learning processes took place at individual level and, in certain cases, at group level. Learning at

  16. Corporate governance and international business: Essays on multinational enterprises, ownership, finance and institutions

    Rygh, Asmund

    2016-01-01

    This is an article based doctoral dissertation. Due to copyright matters, the attached pdf file only contains the mantel. This Thesis contributes to the literature on corporate governance in international business, with a focus on corporate ownership, corporate finance and institutions. It consists of five theoretical and empirical studies. Three studies focus on corporate ownership and consider, respectively, whether state ownership shields multinational enterprises (MNEs) from host-c...

  17. A Study on the Cost of Issuing Social Healthcare Corporation Bonds.

    Fukunaga, Hajime; Yamauchi, Kazunobu

    2015-07-01

    The "Social Healthcare Corporation" system was established on 1 April 2007 as a result of the revised Japanese Medical Care Law. As of 1 October 2014, 234 corporations are certified Social Healthcare Corporations. These corporations are allowed to issue public bonds. However, to this day (1 December 2014), no bonds have been issued. In this paper, we focus on cost analysis with respect to issuing public bonds.

  18. Corporate branding with the help of corporate real estate

    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

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

    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

  20. Corporate Social Responsibility: the Challenges and Constraints

    Piasecki Ryszard

    2017-12-01

    Full Text Available This article discusses the chances and vulnerabilities of corporate social responsibility (CSR on two main levels: the small and medium sector at a local level; and big corporations at the macro and international levels. The modern understanding of the definition of CSR is also analyzed. This concept in the management sciences is often misunderstood because it is usually seen as one means in the struggle to achieve a better competitive position. On the other hand, for the development sciences CSR is an effective instrument of income redistribution and as an addition to state support for the underprivileged social groups.

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

    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

  2. 26 CFR 1.971-1 - Definitions with respect to export trade corporations.

    2010-04-01

    ..., copyrights, secret processes and formulas, goodwill, trademarks, trade brands, franchises, and other like... trade income, the anticipated future needs of the business will be taken into account to the extent that... determination date; anticipated future needs relating to a later period will not be taken into account unless it...

  3. CONSCIOUS CONSUMPTION AS A DRIVER FOR CORPORATE SUSTAINABILITY: CAN GOOD BUSINESS ARISE FROM RESPECTING THE ANIMALS?

    Maria Cecília Galli Lugnani Souza

    2013-05-01

    Full Text Available The main objective of this study was to understand consumer behavior regarding cruelty against animals, practiced in industrial processes of meat production. The study used quantitative methodology, with a survey over the internet that was illustrated by a video showing some industrial practice on animal growing, such as little space and amputation of some limbs, which cause pain, fear and stress. Besides trying to evaluate the level of knowledge that consumers have about these procedures, the research intended to identify the potential for consuming habit changes as results of the contact with the new information. The study shows that consumers are not aware of the current meat producing standards. After having access to the industrial farms images, they change their perception, which may raise a threat to companies that keep current business models ignoring the claim for animal welfare. In addition to that, they show themselves to be willing to pay higher prices for certified products, indicating the companies the existence of a steady market opportunity.

  4. Conservatism in Corporate Valuation

    Bach, Christian

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

  5. Trends in corporate greening

    Madsen, Henning; Ulhøi, John Parm

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

  6. Corporate governance through codes

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

    2014-01-01

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

  7. Contractual Corporate Governance

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

    2008-01-01

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

  8. Corporate Training in Museums

    Causey, Adera

    2011-01-01

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

  9. Corporate social responsibility

    Arsić Zoran

    2011-01-01

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

  10. Corporate Governance in Costa Rica

    Gilberto E. Arce; Edgar Robles C.

    2005-01-01

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

  11. Theoretical Framework for Corporate Governance

    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...

  12. Behavioral corporate governance : four empirical studies

    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

  13. Corporal Punishment and the Schools.

    Bauer, Gordon B.; And Others

    1990-01-01

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

  14. Uruguay - Corporate Governance Country Assessment

    World Bank

    2005-01-01

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

  15. De Ratio van Corporate Governance

    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,

  16. New Brunswick Power Nuclear Corporation update 2005

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

    2005-01-01

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

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

    Harrigan, Nicholas M

    2017-12-01

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

  18. Determining firm characteristics and the level of voluntary corporate governance disclosures among Malaysian listed property companies

    Talpur Shabana; Lizam Mohd; Keerio Nazia

    2018-01-01

    This study examined the level of voluntary corporate governance disclosures and the influence of firm characteristics (i.e., firm size, firm age, and firm market listing) on the level of these disclosures among Malaysian property listed companies. The check-list to measure the voluntary corporate governance disclosures was adopted from Malaysian corporate governance index 2011 by Minority Shareholder Watchdog Group (MSWG). The voluntary corporate governance disclosure practices and firm speci...

  19. Why Some Double Taxation Might Make Sense: The Special Case of Inter-corporate Dividends

    Randall Morck

    2003-01-01

    Arguments for eliminating the double taxation of dividends apply only to dividends paid by corporations to individuals. The double (and multiple) taxation of dividends paid by one firm to another intercorporate dividends - was explicitly included in the 1930s to eliminate pyramidal corporate groups. These structures exist elsewhere, and are associated with corporate governance problems, corporate tax avoidance, and a greater concentration of economic power than is currently possible in the Un...

  20. 45 CFR 2506.41 - What are the Corporation's procedures for collecting debts by tax refund offset?

    2010-10-01

    ... Corporation's Accounting and Financial Management Services Division will be the point of contact with the... when the Corporation: (1) Determines that an error has been made with respect to a debt that has been...

  1. Corporate environmentalism and sustainable development

    Aslam, A.I.

    2005-01-01

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

  2. Corporate Strategy an Evolutionary Review

    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.

  3. DESCRIPTIVE ANALYSIS OF CORPORATE CULTURE FOLLOWING THE CHANGES

    Elenko Zahariev

    2016-09-01

    Full Text Available Corporate culture more sensibly makes additions to the economic knowledge, accompanies the strategy and tactics in management. It feels in manners and overall activity of the organization - it is empathy and tolerance, respect and responsibility. The new corporate culture transforms each participant, changes his/her mind in the general collaborations and working habits. The new corporate culture requires improving the management style. It is no longer necessary the leader only to rule, to administer and control, but to lead and inspire. The leader sets challenging targets, optimizes the performance of the teams, fuels an optimistic mood and faith, gains agreement between workers, monitors and evaluate the work in a fair way. Current study raises the problem of interpreting cultural profiles in modern organizations and analyzes corporate culture after the changes during the transition period in Bulgaria. The descriptive analysis of corporate culture allows the relatively precise identification of its various types based on the accepted classification signs.

  4. CORPORATE SOCIAL RESPONSIBILITY IN THE AUTOMOBILE INDUSTRY IN SLOVAK REPUBLIC

    Jana Vicianová

    2011-01-01

    Full Text Available At present, the corporate social responsibility should be seen not only in theory, but mainlyat the level of business practice. Companies that apply the concept of corporate socialresponsibility are aware not only of social and environmental benefits, but also theeconomic benefits that this approach brings. Assumptions of social responsibility are tomaximize the market value of the business provided that companies respect the laws andresponsibilities of owners, managers and employees. Benefits of the corporate socialresponsibility are not only companies and their stakeholders, but also society. This factinspires many large enterprises to start up a socially responsible business. The paper dealswith the corporate social responsibility concept and its implementation in the car industryin Slovak republic. The aim of the article is basically on the theories of corporate socialresponsibility to identify the level of application of this concept in automobile industry inSlovakia.

  5. 26 CFR 1.162-25T - Deductions with respect to noncash fringe benefits (temporary).

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Deductions with respect to noncash fringe... Individuals and Corporations § 1.162-25T Deductions with respect to noncash fringe benefits (temporary). (a) Employer. If an employer includes the value of a noncash fringe benefit in an employee's gross income, the...

  6. 26 CFR 1.162-25 - Deductions with respect to noncash fringe benefits.

    2010-04-01

    ... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Deductions with respect to noncash fringe... Corporations § 1.162-25 Deductions with respect to noncash fringe benefits. (a) [Reserved] (b) Employee. If an employer provides the use of a vehicle (as defined in § 1.61-21(e)(2)) to an employee as a noncash fringe...

  7. Sharing our energies. Corporate social responsibility report 2002

    2003-05-01

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

  8. Corporate social responsibility report 2003. Sharing our energies

    2004-05-01

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

  9. Corporate Climate Strategies

    Bjarnø, Ole-Christian; Maltha, Jonas

    2003-01-01

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

  10. Corporate Social Responsibility

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

    2007-01-01

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

  11. A new corporate governance

    Ion Bucur

    2015-12-01

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

  12. CORPORATE CULTURE AND COMPETITION

    ROGOJANU Angela

    2009-12-01

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

  13. Using Baby Books to Change New Mothers’ Attitudes About Corporal Punishment

    Reich, Stephanie M.; Penner, Emily K.; Duncan, Greg J.; Auger, Anamarie

    2012-01-01

    Research has found corporal punishment to have limited effectiveness in altering child behavior and the potential to produce psychological and cognitive damage. Pediatric professionals have advocated reducing, if not eliminating its use. Despite this, it remains a common parenting practice in the U.S. Using a three-group randomized design, this study explored whether embedding educational information about typical child development and effective parenting in baby books could alter new mothers’ attitudes about their use of corporal punishment. Low-income, ethnically diverse women (n = 167) were recruited during their third trimester of pregnancy and followed until their child was 18 months old. Findings from home-based data collection throughout this period suggest that educational baby books compared with non-educational baby books or no books can reduce new mothers’ support for the use of corporal punishment (respective effect sizes = .67 and .25) and that these effects are greater for African-American mothers (effect size = .75 and .57) and those with low levels of educational attainment (high school diploma, GED or less) (effect sizes = 0.78 and .49). Given their low cost and ease of implementation, baby books offer a promising way to change new mothers’ attitudes and potentially reduce the use of corporal punishment with infants and toddlers. PMID:22391417

  14. Using baby books to change new mothers' attitudes about corporal punishment.

    Reich, Stephanie M; Penner, Emily K; Duncan, Greg J; Auger, Anamarie

    2012-02-01

    Research has found corporal punishment to have limited effectiveness in altering child behavior and the potential to produce psychological and cognitive damage. Pediatric professionals have advocated reducing, if not eliminating its use. Despite this, it remains a common parenting practice in the US. Using a three-group randomized design, this study explored whether embedding educational information about typical child development and effective parenting in baby books could alter new mothers' attitudes about their use of corporal punishment. Low-income, ethnically diverse women (n=167) were recruited during their third trimester of pregnancy and followed until their child was 18 months old. Findings from home-based data collection throughout this period suggest that educational baby books compared with non-educational baby books or no books can reduce new mothers' support for the use of corporal punishment (respective effect sizes=.67 and .25) and that these effects are greater for African-American mothers (effect sizes=.75 and .57) and those with low levels of educational attainment (high school diploma, GED, or less) (effect sizes=.78 and .49). Given their low cost and ease of implementation, baby books offer a promising way to change new mothers' attitudes and potentially reduce the use of corporal punishment with infants and toddlers. Copyright © 2012 Elsevier Ltd. All rights reserved.

  15. Conservatism in Corporate Valuation

    Bach, Christian

    2011-01-01

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

  16. Corporate Hybrid Bonds

    Ahlberg, Johan; Jansson, Anton

    2016-01-01

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

  17. NRPB corporate plan

    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)

  18. Realizing Corporate Responsibility

    Girschik, Verena

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

  19. Strategic Corporate Social Responsibility

    Planer-Friedrich, Lisa; Sahm, Marco

    2017-01-01

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

  20. Corporate Foresight at Cisco

    Rohrbeck, René; Bøe-Lillegraven, Siri

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

  1. The effects of corporate restructuring on hospital policymaking.

    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

  2. The effects of corporate restructuring on hospital policymaking.

    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.

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

    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.

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

    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.

  5. Corporate Governance & Auditor Choice in Malaysia

    Wan Nasrudin Wan Asma

    2017-01-01

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

  6. Corporate social responsibility, corporate reputation and employee engagement

    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...

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

    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...

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

    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...

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

    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...

  10. Corporate political activities, religiosity and corporate decision making

    Low, Yik Pui

    2017-01-01

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

  11. Corporate marketing: Apocalypse, advent and epiphany

    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...

  12. Corporate Responses to Social Issues: Essays in Social Entrepreneurship and Corporate Social Responsibility

    A.O.P. Akemu (Ona)

    2017-01-01

    markdownabstractCorporations face pressure from governments, civil society groups and consumers to respond to social problems in their operating environments or to improve the sustainability characteristics of their products, services and supply chains. Companies respond to these problems in order

  13. 75 FR 77670 - Sojitz Corporation of America, a Subsidiary of Sojitz Corporation, Forest Products Department...

    2010-12-13

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-73,722] Sojitz Corporation of... official, on behalf of two workers, requested administrative reconsideration of the Department's negative... revised certification, and all workers in the group threatened with total or partial separation from...

  14. Corporate governance of public health services: lessons from New Zealand for the state sector.

    Perkins, R; Barnett, P; Powell, M

    2000-01-01

    New Zealand public hospitals and related services were grouped into 23 Crown Health Enterprises and registered as companies in 1993. Integral to this change was the introduction of corporate governance. New directors, largely from the business sector, were appointed to govern these organisations as efficient and effective businesses. This article presents the results of a survey of directors of New Zealand publicly-owned health provider organisations. Although directors thought they performed well in business systems development, they acknowledged their shortcomings in meeting government expectations in respect to financial performance and social responsibility. Changes in public health sector provider performance indicators have resulted in a mixed report card for the sector six years after corporate governance was instituted.

  15. Corporate Taxation and Multinational Activity

    Peter Egger; Simon Loretz; Michael Pfaffermayr; Hannes Winner

    2009-01-01

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

  16. Essential Elements of Corporate Law

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

    2009-01-01

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

  17. Strategic Leadership of Corporate Sustainability

    Strand, Robert

    2014-01-01

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

  18. Perancangan Corporate Identity Brotherwood Decoration

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

    2015-01-01

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

  19. Corporate Governance Disclosure in Malaysia

    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 ...

  20. THE SOUND OF CORPORATE GOVERNANCE

    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.

  1. Sustainability and corporate environmental focus

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

    1997-01-01

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

  2. Network Culture, Performance & Corporate Responsibility

    Silvio M. Brondoni

    2003-01-01

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

  3. Trends in Corporate Communication Strategies

    Constantin Milosteanu; Ionel Scaunasu; Alina Cornescu; Nicolae Popovic

    2011-01-01

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

  4. Corporate social responsibility in Ukraine

    Polyakova, E.

    2013-01-01

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

  5. FINANCING DECISION AND CORPORATE GOVERNANCE

    ANDREI STANCULESCU; DAN NICOLAE IVANESCU; PETRE BREZEANU

    2011-01-01

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

  6. 2002 annual report EDF group; 2002 rapport annuel groupe EDF

    NONE

    2002-07-01

    This document is the 2002 annual report of Electricite de France (EdF) group, the French electric utility. Content: Introductory section (EDF at a glance, Chairman's message, 2002 Highlights); Corporate governance and Group strategy (Corporate governance, sustainable growth strategy, EDF branches); Financial performance (Reaching critical mass, Margins holding up well, Balance sheet); Human resources (Launching Group-wide synergies, Optimising human resources); Customers (Major customers, SMEs and professional customers, Local authorities, Residential customers, Ensuring quality access to electricity); Generation (A balanced energy mix, Nuclear generation, Fossil-fuelled generation, Renewable energies); Corporate social responsibility (Global and local partnerships, Promoting community development)

  7. 2002 annual report EDF group; 2002 rapport annuel groupe EDF

    NONE

    2002-07-01

    This document is the 2002 annual report of Electricite de France (EdF) group, the French electric utility. Content: Introductory section (EDF at a glance, Chairman's message, 2002 Highlights); Corporate governance and Group strategy (Corporate governance, sustainable growth strategy, EDF branches); Financial performance (Reaching critical mass, Margins holding up well, Balance sheet); Human resources (Launching Group-wide synergies, Optimising human resources); Customers (Major customers, SMEs and professional customers, Local authorities, Residential customers, Ensuring quality access to electricity); Generation (A balanced energy mix, Nuclear generation, Fossil-fuelled generation, Renewable energies); Corporate social responsibility (Global and local partnerships, Promoting community development)

  8. Inter-Corporeity

    Algis Mickūnas

    2011-02-01

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

  9. Ceramic UO2 powder production at Cameco Corporation

    Kwong, A.K.; Kuchurean, S.M.

    1997-01-01

    This presentation covers the various aspects of ceramic grade uranium dioxide (UO 2 ) powder production at Cameco Corporation and its use as fuel and blanket fuel for heavy-water and light-water reactors, respectively. In addition, it discusses the significant production variables that affect production and product quality. It also provides an insight into how various support groups such as Quality Assurance, Analytical Services, and Technology Development fit into the quality cycle and contribute to a successful operation. The ability of Cameco to identify, measure and control the physical and chemical properties of ceramic grade UO 2 has resulted in the production of uniform quality powder. This has meant that 100% of Cameco's ceramic grade UO 2 powder produced since mid-1989 has been accepted by the fuel manufacturers. (author)

  10. COMPARATIVE STUDY ON CORPORATE GOVERNANCE

    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.

  11. Corporate Accounting Policy Efficiency Improvement

    Elena K. Vorobei

    2013-01-01

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

  12. Creditor Governance and Corporate Policies

    Arnold, Marc; Westermann, Ramona

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

  13. VT Regional Development Corporation (RDC)

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

  14. 2002 annual report EDF group

    2002-01-01

    This document is the 2002 annual report of Electricite de France (EdF) group, the French electric utility. Content: Introductory section (EDF at a glance, Chairman's message, 2002 Highlights); Corporate governance and Group strategy (Corporate governance, sustainable growth strategy, EDF branches); Financial performance (Reaching critical mass, Margins holding up well, Balance sheet); Human resources (Launching Group-wide synergies, Optimising human resources); Customers (Major customers, SMEs and professional customers, Local authorities, Residential customers, Ensuring quality access to electricity); Generation (A balanced energy mix, Nuclear generation, Fossil-fuelled generation, Renewable energies); Corporate social responsibility (Global and local partnerships, Promoting community development)

  15. New Perspectives of Corporate Identity in Sports Organizations

    Josef Voráček

    2015-08-01

    Full Text Available This paper deals with the topic of corporate identity in sports. The main objective of this paper is to present new views, trends and tools in building a desirable image for sports organizations using corporate identity tools, including some selected areas relating to the brand. The main points of this paper include corporate design, communication, culture and sports organizations’ product. These tools are all linked and transformed into the creation of a cool brand for a new generation of athletes and consumers – the so-called Generation Y of sports. This group is becoming a new economically important group for many companies in sports, as well as many sports organizations. The Sports industry is heavily dependent on the new generation of athletes in all performance levels, and sport fans. Therefore, it is necessary to constantly be innovating new corporate identity tools with a focus on the sports area.

  16. Perancangan Corporate Identity Astro Rent Car Surabaya

    Gunardi, Yohanes Calvin; Negara, I Nengah Sudika; Aryanto, Hendro

    2017-01-01

    Corporate Identity merupakan hal yang krusial dalam perkembangan sebuah Perusahaan dalam segi internal maupun eksternal. Dalam membuat perancangan Corporate identity yang efektif, perancangan ini menampilkan segala teori dan ilmu yang berhubungan dengan Corporate identity. Dengan adanya perancangan ini diharapkan para pembaca mengerti betapa pentingnya peran sebuah corporate identity yang tepat dan mengena.Kata kunci: corporate identity, Astro, logo.

  17. 20 CFR 404.1006 - Corporation officer.

    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. ...

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

    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 ...

  19. 26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Foreign tax credit with respect to taxes paid... Controlled Foreign Corporations § 1.960-1 Foreign tax credit with respect to taxes paid on earnings and... foreign tax credit limitation under section 904(a) of the domestic corporation for the taxable year in...

  20. CORPORATE SOCIAL RESPONSIBILITY. EXAMPLE ROSIA MONTANA GOLD CORPORATION

    Vasile Burja; Silvia – Stefania Mihalache

    2010-01-01

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

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

    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 ...

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

    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.

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

    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…

  4. Business Development Corporation, Inc.

    Jasek, S.

    1995-12-31

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

  5. Multilevel corporate environmental responsibility.

    Karassin, Orr; Bar-Haim, Aviad

    2016-12-01

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

  6. HEXIS CORPORAL Y ESCRITURA

    CÁNDIDA ELIZABETH VIVERO MARÍN

    2011-01-01

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

  7. Corporate citizenship: Statoil.

    Fjell, Olav

    2003-01-01

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

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

    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...

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

    Spear, Sara; Roper, Stuart

    2016-01-01

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

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

    Navickas, Valentinas; Kontautienė, Rima

    2014-01-01

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

  11. Linking Leadership Studies to Corporate Brand Management: A Review

    Zullina H. Shaari; Amzairi Amar; M. Radzi Zainol; Azamudin Badri Harun

    2015-01-01

    Two models of corporate brand or reputation management include ¡°leadership and success¡± as a dimension that influences reactions of multiple stakeholders to organisations. Primary groups of stakeholders such as shareholders/investors, employees, and customers, often associate leadership of organisations with Chief Executive Officers (CEOs) or managing directors. This paper proposes that if CEOs are to be capitalised as part of corporate brand management, their leadership should be projected...

  12. The State Power Corporation of China

    2001-01-01

    @@General Description of SP The State Power Corporation of China (SP) was established on January 16, 1997 under the approval of the State Council. As the largest power corporation in China, with 160 billion Yuan of registered capital and 1.38 million staff, SP's business scope covers generation, transmission, distribution, engineering design, construction, project management, as well as trade and financing etc. The core business of SP is power network construction and operation. SP has 146,150 km transmission lines at the voltage of 220 kV and above, which accounts for 89.5% of that in China's mainland, among which there are 26,730 km and 8,680 km of 500 kV and 330 kV respectively.Power Sources Planning,

  13. 78 FR 773 - Hartford Financial Services Group, Inc., Commercial/Actuarial/Information Delivery Services (IDS...

    2013-01-04

    ... Services Group, Inc., Commercial/Actuarial/ Information Delivery Services (IDS)/Corporate & Financial... Assistance (TAA) applicable to workers and former workers of Hartford Financial Services Group, Inc., Commercial/ Actuarial/Information Delivery Services (IDS)/Corporate & Financial Reporting group, Hartford...

  14. Corporate Governance, CSR og menneskerettigheder

    Buhmann, Karin

    2005-01-01

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

  15. Corporal Punishment and Child Adjustment

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

    2006-01-01

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

  16. Constructing corporate identities on websites

    Bøilerehauge, Dorrit

    2007-01-01

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

  17. Studies on Dutch Housing Corporations

    Veenstra, Jacob

    2016-01-01

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

  18. Corporate responses to stakeholder activism

    Uldam, Julie; Krause Hansen, Hans

    2017-01-01

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

  19. Corporate Governance Frequently Asked Questions

    International Finance Corporation

    2016-01-01

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

  20. An international corporate governance index

    Martynova, M.; Renneboog, L.D.R.; Wright, M.; Siegel, D.; Keasey, K.; Filatotchev, I.

    2013-01-01

    This chapter presents a comparative analysis of corporate governance regulatory systems and their development since 1990 in the United States and in 30 European countries. It introduces a proposed methodology that would help create detailed corporate governance indices which describe the primary

  1. Hungary : Corporate Governance Country Assessment

    World Bank

    2003-01-01

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

  2. Corporate Social Responsibility for Sustainability

    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.

  3. Theory "W": The Corporate Warrior.

    Morris, David J., Jr.

    1986-01-01

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

  4. Corporate Support of Education: Some Strings Attached

    Malott, Robert H.

    1978-01-01

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

  5. Examining the Relationship between Corporate Social ...

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

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

    drs. Ewoud Jansen

    2012-01-01

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

  7. Corporate Foresight and Strategic Decisions

    Gomez Portaleoni, Claudio; Marinova, Svetla Trifonova; Ul-Haq, Rehan

    . It provides an extensive analysis of extant theories of corporate foresight and strategic management, brings in new notions and insights, and presents an in-depth case study exploration of corporate foresight of a European bank. The understanding of organizational future is influenced by the perceived......The investigation of the future of an organization has always captivated the attention of academics and business managers. Presently, the aspiration to entrench future-relevant insights into management practices is a must. Companies that have made attempts to use corporate foresight have generally...... dealt successfully with internal information sharing processes that in most cases have prepared them for the challenges of the future. Corporate Foresights and Strategic Decisions investigates the relationships between corporate foresight and management decision-making processes in organizations...

  8. Corporate governance ratings as a means to reduce asymmetric information

    Holm, Claus; Balling, Morten; Poulsen, Thomas

    2014-01-01

    Can corporate governance ratings reduce problems of asymmetric information between companies and investors? To answer this question, we set out to examine the information basis for providing such ratings by reviewing corporate governance attributes that are required or recommended in laws......, accounting standards, and codes, respectively. After that, we scrutinize and organize the publicly available information on the methodologies actually used by rating providers. However, important details of these methodologies are treated as confidential property, thus we approach the evaluation of corporate......-set suggest that rating providers by selecting relevant attributes in an intelligent way can improve the screening of companies according to governance quality. In contrast, it seems questionable that weighting, aggregation, and classification of corporate governance attributes considerably improve...

  9. Corporate governance ratings as a means to reduce asymmetric information

    Balling, Morten; Holm, Claus; Poulsen, Thomas

    Can corporate governance ratings reduce problems of asymmetric information between companies and investors? To answer this question, we set out to examine the information basis for providing such ratings by reviewing corporate governance attributes that are required or recommended in laws......, accounting standards and codes, respectively. After that, we scrutinize and organize the publicly available information on the methodologies actually used by rating providers. However, important details of these methodologies are treated as confidential property, thus we approach the evaluation of corporate...... suggest that rating providers by selecting relevant attributes in an intelligent way can improve the screening of companies according to governance quality. In contrast, it seems questionable that weighting, aggregation and classification of corporate governance attributes considerably improve...

  10. Practices at the Boundaries of Business Ethics & Corporate Social Responsibility

    Weller, Angeli

    social responsibility field in the United States, as well as their current articulations of knowledge and competence in their respective fields. The third article is a single case study of a company that purposefully aligned ethics, compliance, corporate social responsibility and sustainability practices......In this dissertation, I explore the practices created to manage business ethics and corporate social responsibility in multinational corporations and the relationship between them across three separate but interrelated articles. The first article suggests that these practices are resident...... in distinct communities of practice, and therefore there are boundaries in both meaning and identity that make alignment between them problematic. The second article looks at the boundaries between these communities by exploring the history of the professional associations in the business ethics and corporate...

  11. Corporate Stakeholding and Globalism

    Lauesen, Linne Marie

    2016-01-01

    , the global warming, the disasters of global consumerism in terms of the collapse of the Rana Plaza factory in the fashion industry, are examples of how the stakeholder concept cannot continue to be defined as narrow as corporations usually does. The butterfly effect of globalism has shown to be – yes, global....... Even the smallest company, the single consumer and the tiniest decision made by anyone may in the future – perhaps even tomorrow – affect stakeholders, we didn’t know existed. The future generation is also to be considered as stakeholders, which decisions made today may affect. Companies, consumers......, everyday people including children already know this even from the first day at school if not before. What we need is not knowledge about these phenomena – it is how to think globally when we decide locally: in companies, in daily households, in education of our future generations. This chapter discusses...

  12. Advanta Financial Corporation

    Smyth, R. J.

    1998-01-01

    Services provided by Advanta Financial Corporation to the oil and gas industry are described. These services include industrial equipment leasing, and sale and lease back of new or used equipment in the $ 250,000 to $ 2 million range. Office equipment is provided on a 12 to 60 month capital lease with 100 per cent financing on new equipment. Service equipment is also available on 12 to 60 month capital lease and 0 to 25 per cent equity is required. Production equipment is leased on 12 to 84 month capital and operating lease agreement and requires 0 to 25 per cent equity. The process of concluding a lease in each category is described, including documentation requirements, equipment description, engineering summary, equipment schedule and acceptance, evidence of insurance and fiscal arrangements. In general, flexibility in the arrangements is the key to success in an aggressive and highly competitive industry

  13. The Solar Development Corporation

    Singer, C.E.

    1997-12-01

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

  14. Intelligence analysis in corporate security

    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.

  15. The Dynamics of Corporate Brand Charisma

    Hatch, Mary Jo; Schultz, Majken

    2013-01-01

    managers who selected and systematized the set of brand beliefs taken up within the CIT project, and how employees accommodated these beliefs to their everyday work life. Accommodation was found to take place within four subdomains of activity: subculture, communication, technology, and hierarchical...... constitutes our contribution to corporate branding theory. The article also offers empirical evidence in support of extending Weberian scholarship further into the field of brand management......This article describes how Carlsberg Group's IT unit (CIT) made use of Carlsberg's corporate brand to develop its identity following centralization and downsizing of the IT function. Our observations suggested using the concept of brand charisma and thereafter we framed our analysis with Weber...

  16. The Content of Accountability in Corporate governance

    Natalya Mosunova

    2014-01-01

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

  17. 76 FR 7236 - Self-Regulatory Organizations; Stock Clearing Corporation of Philadelphia; Boston Stock Exchange...

    2011-02-09

    ...: (i) Significantly affect the protection of investors or the public interest; (ii) impose any... Stockholders' Agreement Between The NASDAQ OMX Group, Inc. and Investor AB February 3, 2011. Pursuant to... parent corporation, The NASDAQ OMX Group, Inc. (``NASDAQ OMX''), and Investor AB, a corporation organized...

  18. Everywhere divergent Fourier series with respect to the Walsh system and with respect to multiplicative systems

    Bochkarev, S V

    2004-01-01

    In this paper a new construction of everywhere divergent Fourier-Walsh series is presented. This construction enables one to halve the gap in the Lebesgue-Orlicz classes between the Schipp-Moon lower bound established by using Kolmogorov's construction and the Sjoelin upper bound obtained by using Carleson's method. Fourier series which are everywhere divergent after a rearrangement are constructed with respect to the Walsh system (and to more general systems of characters) with the best lower bound for the Weyl factor. Some results related to an upper bound of the majorant for partial sums of series with respect to rearranged multiplicative systems are established. The results thus obtained show certain merits of harmonic analysis on the dyadic group in clarifying and overcoming fundamental difficulties in the solution of the main problems of Fourier analysis

  19. Benchmarking study of corporate research management and planning practices

    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.

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

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

    2005-01-01

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

  1. Group dynamics.

    Scandiffio, A L

    1990-12-01

    Group dynamics play a significant role within any organization, culture, or unit. The important thing to remember with any of these structures is that they are made up of people--people with different ideas, motivations, background, and sometimes different agendas. Most groups, formal or informal, look for a leader in an effort to maintain cohesiveness of the unit. At times, that cultural bond must be developed; once developed, it must be nurtured. There are also times that one of the group no longer finds the culture comfortable and begins to act out behaviorally. It is these times that become trying for the leader as she or he attempts to remain objective when that which was once in the building phase of group cohesiveness starts to fall apart. At all times, the manager must continue to view the employee creating the disturbance as an integral part of the group. It is at this time that it is beneficial to perceive the employee exhibiting problem behaviors as a special employee, as one who needs the benefit of your experience and skills, as one who is still part of the group. It is also during this time that the manager should focus upon her or his own views in the area of power, communication, and the corporate culture of the unit that one has established before attempting to understand another's point of view. Once we understand our own motivation and accept ourselves, it is then that we may move on to offer assistance to another. Once we understand our insecurities recognizing staff dysfunction as a symptom of system dysfunction will not be so threatening to the concept of the manager that we perceive ourselves to be. It takes a secure person to admit that she or he favors staff before deciding to do something to change things. The important thing to know is that it can be done. The favored staff can find a new way of relating to others, the special employee can find new modes of behavior (and even find self-esteem in the process), the group can find new ways

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

    Kolohoida, Oleksandra; Lukach, Iryna; Poiedynok, Valeriia

    2017-01-01

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

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

    Alexandra NICULA

    2015-06-01

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

  4. Measuring instruments of corporate reputation

    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.

  5. Croatian employee’s behavior and attitudes with respect to ethical norms for business practices

    Marina Dabić

    2009-07-01

    Full Text Available Ethical norms for business practices differ by intensity and variety across countries so managers from multinational corporations (MNCs entering transitional economies must be able to staff subsidiaries understanding this dilemma. The aim of this article is to get a better understanding of workers’ behavior and attitudes with respect to business ethics in Croatia. We explored four ethics issues: (1 attitude to ethical issues in general, (2 information manipulation, (3 environmental issues and (4 law issues. The question we pose is: can workers be placed into meaningful groups by consideration of the variation in a number of economic, demographic and behavioral/attitudinal traits? Improved knowledge of ethical behavior of different groups of workers should be useful to managers and policy makers who want to encourage ethical behavior among those segments of population where it is currently rare. Results could be useful both to policy makers at the government level, and to the managers who might be worried that a low sensitivity to ethical issues could influence their firms’ performance.

  6. Revisiting the Complexities of Corporate Branding

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

    2013-01-01

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

  7. Competitive advantage and corporate communications

    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.

  8. Corporate social responsibility in hospitality

    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.

  9. Effects of physical exercice over corporal fat predictor indexes: corporal mass index, waist-hip proportion and cutaneous folds

    Albertino de Oliveira Filho

    2008-06-01

    Full Text Available The aim of this study was to verify alterations in corporal fat amount prediction indexes as a consequence of physical exercise, in assiduous individuals of programs offered in academies in the city of Maringá, state of Paraná, Brazil. The sample consisted of 68 subjects who practiced swimming, water aerobics, gymnastics or muscular exercice, being 38 women (age 29±6 years and 30 men (age 28±8 years. The data was collected during the year of 2000. According to the results, both groups showed significant decrease of the variables related to corporal fat prediction (fat percentage, corporal mass index, waist-hip proportion and significant increase in the thin corporal mass, independent of the exercise modality, allowing the conclusion that, besides aesthetic effects, physical exercises precticed with regularity and continuity act positively on aspects related to the individual's life quality, bringing him/her closer to ideal health standards.

  10. Corporate strategic branding: How country and corporate brands come together

    Đorđević Bojan

    2008-01-01

    The concept of countries as brands has been increasingly recognized in the post-modern global world. A strong country brand can provide corporate brands with a unique set of values, which supports their positioning on the international market. Simultaneously, once corporate brands achieve worldwide success, they contribute actively to developing new features of the country brand. Consumers pay more and more attention to products' country of origin. When the name of a country is mentioned, the...

  11. THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE VALUE

    Diana DOBRESCU

    2013-12-01

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

  12. The Complementarity between Corporate Governance and Corporate Social Responsibility

    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 ...

  13. Integration of Corporate Social Responsibility and Corporate Communication

    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 ...

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

    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.

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

    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.

  16. ANTI-CORRUPTION MEASURES FOR CORPORATE SECURITY

    Natasha Georgieva Hadji Krsteski

    2017-04-01

    Full Text Available Corporate security should commit to ethical management and raising the quality of companies and markets through improving cooperation and transparency by applying anticorruption measures such as accepting a code of ethics; respect and follow international business principles for dealing with bribery; improve their transparency - via access to information; involvement in politics to protect persons who disclose corruption cases; and improving corporate governance - through active mutual discussions on adjustment of legal regulations. Research methods used in the paper are: qualitative analysis of secondary data obtained from relevant institutions. Results obtained from the survey include fighting corruption in corporations must find a unique solution that is long-term strategy developed transparent society crucial criteria and principles to meet the political criteria by the fulfillment of anti-corruption standards; it requires continuous cooperation of public and private sector, NGOs and the general corpus of all stakeholders in the country against corruption; the lack of a legal framework or platform for establishing public and private partnerships, is an important factor for anti-corruption measures to improve corporate governance; mechanisms for cooperation does not seem sufficiently developed between the public, private, political and civil society; the most important factor to tackle corruption is to adopt a law on public prosecutors and determination of higher norms and standards. Conclusions drawn from the survey: in the area of pre-trial procedure requires shifting responsibilities of Interior Ministry body training in the area of the judicial system; it is necessary to change the Criminal Code and Criminal Procedure Code by changing certain legal provisions which refer to the Agency for money laundering SCCP, a financial police and overall legislation.

  17. Evaluation of Team Development in a Corporate Adventure Training Program.

    Bronson, Jim; And Others

    1992-01-01

    An intact work unit of 17 corporate managers participated in a 3-day adventure training program to develop teamwork and group unity. The unit improved significantly on 8 of 10 items of the Team Development Inventory, administered before and 2 months after training, relative to an intact control group. (SV)

  18. Corporate plan 1978

    1978-04-01

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

  19. Unbundling the corporation.

    Hagel, J; Singer, M

    1999-01-01

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

  20. Corporate media versus democracy

    Robert W. McChesney

    2011-01-01

    Full Text Available

    Nota introdutória de Dênis de Moraes:

    Em 13 de janeiro de 1999, Robert W. McChesney gentilmente me autorizou a publicar, na nossa revista eletrônica Ciberlegenda, o importante artigo a seguir, baseado em questões abordadas em seu livro Corporate media and the threat to democracy (Seven Stories Press, 1997. PhD e professor da School of Journalism and Mass Communication da University of Wisconsin-Madison, nos Estados Unidos, é um dos mais categorizados pesquisadores sobre as mídias globais. Insere-se na tradição intelectual de Noam Chomsky e de Herbert I. Schiller — pensadores que, vivendo no centro hegemônico do world system, se distinguem como críticos das formas de dominação ideológica norte-americanas, particularmente as disseminadas por seus colossais impérios de informação e entretenimento.

  1. Corporate Policy Conferences and Events

    André Lavoie

    2015-10-15

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

  2. Corporate Social Responsibility in Afghanistan

    Azizi, Sameer

    This doctoral dissertation examines the business-development relations in Afghanistan by focusing on Corporate Social Responsibility (CSR) and other related practices from corporations in the Afghan mobile telecommunications industry. More concretely, the study aims to explore the characteristics...... provides a relevant empirical focus that can enrich the theoretical debates about CSR in developing countries. The study thereby stresses on the importance of context, and integrates both the societal and corporate dimensions to study CSR by corporations in the Afghan mobile telecommunications industry...... and drivers of the various CSR practices in the Afghan mobile telecommunications industry in order to critically assess the relationship between CSR and development in such context. The thesis highlights that the national context of Afghanistan in combination with the global mobile telecommunications industry...

  3. PROSPECTS AND CHALLENGES FOR CORPORATE ...

    Fr. Ikenga

    Key words: Proxy contest, Corporate governance, Prospects, Challenges, Nigeria ... this advantage, cumulative voting is rare in publicly traded firms and most ..... framework needs to be put in place in Nigeria, which will highlight the gains of ...

  4. Corporate Integrity Agreement (CIA) documents

    U.S. Department of Health & Human Services — OIG negotiates corporate integrity agreements (CIA) with health care providers and other entities as part of the settlement of Federal health care program...

  5. Bridging Corporate and Organizational Communication

    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...

  6. Corporate governance and intellectual capital

    Rahmat Alizadeh

    2014-01-01

    Full Text Available The purpose of this paper is to examine the association between corporate governance and Intellectual capital in the pharmaceutical companies accepted in Tehran Stock Exchange over the period 2004-2009 using a regression based model. The study investigates the impacts of three some independent variables of the corporate governance (i.e. the number of board members, the relative extent of nonexecutive to executive directors, the auditing committee. The results suggest that corporate governance had no special effect on intellectual capital in the pharmaceutical companies. Furthermore among corporate governance's variables, the first one (i.e. board size had negative impact on firms' intellectual capital and the second and the third variables had no effects on intellectual capital.

  7. REFORMING CORPORATE GOVERNANCE IN ETHIOPIA ...

    milkii

    financial resources on domestic and international capital markets through good corporate governance excited ...... It does not provide for separation of the roles of a chief executive officer (CEO) and board Chairperson;. • Besides, the law does ...

  8. Discourses and Inter-Corporeity

    Algis Mickūnas

    2015-10-01

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

  9. CORPORATE GOVERNANCE AND STAKEHOLDERS’ ACCOUNTABILITY

    Elena CHIȚIMUȘ

    2015-04-01

    Full Text Available Corporate governance is the system through which companies are directed and controlled but until today academic environment, regulators, corporations couldn’t reach a unanimous definition. Corporate governance provisions suffered changes after several largely covered financial scandals. Entities incur costs when complying with new regulations but not complying impacts the reputation and investors might think twice before bringing their money into the company. Accountability for business decisions, risk management, control that set the economic path of the company is mandatory for proving that the company is run in a fairly and smart way. This study aims to investigate how corporate governance relates to accountability of all parties involved in the current business of companies as any conflict of interest is detrimental to the company and affects in a negative way its performance.

  10. Risk management and corporate value

    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.

  11. Distracted shareholders and corporate actions

    Kempf, Elisabeth; Manconi, Alberto; Spalt, Oliver

    Investor attention matters for corporate actions. Our new identification approach constructs firm-level shareholder "distraction" measures, by exploiting exogenous shocks to unrelated parts of institutional shareholders' portfolios. Firms with "distracted" shareholders are more likely to announce

  12. Applying Best Business Practices from Corporate Performance Management to DoD

    2013-01-01

    leading or governing large, complex corporations and are experienced in creating reliable solutions to complex management issues guided by best business ...recommendations and effective solutions aimed at improving DoD. Defense Business Board Corporate Performance Management REPORT FY13-03 Task...Group 1 Applying Best Business Practices from Corporate Performance Management to DoD TASK The Deputy Secretary of Defense (DEPSECDEF

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

    Dinh TRAN NGOC HUY

    2013-12-01

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

  14. Introductory Guide to European Corporate Law

    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....

  15. Rise of a New Corporate Vehicle

    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...

  16. 12 CFR 583.8 - Corporation.

    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. ...

  17. 27 CFR 31.123 - New corporation.

    2010-04-01

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

  18. 12 CFR 561.45 - Service corporation.

    2010-01-01

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

  19. 12 CFR 619.9185 - Funding Corporation.

    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...

  20. 12 CFR 561.15 - Corporation.

    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. ...

  1. Corporate Training in Virtual Worlds

    Charles Nebolsky

    2004-12-01

    Full Text Available This paper presents virtual training worlds that are relatively low-cost distributed collaborative learning environments suitable for corporate training. A virtual training world allows a facilitator, experts and trainees communicating and acting in the virtual environment for practicing skills during collaborative problem solving. Using these environments is beneficial to both trainees and corporations. Two system prototypes – the sales training and the leadership training virtual worlds – are described. The leadership training course design is discussed in details.

  2. Corporate governance of the environment.

    Purvis, B.

    2005-01-01

    The global pursuit of a more sustainable future cannot be achieved without the active engagement of the business community. The challenge for business has been to strategically engage with and embed environmental responsibility within their wider corporate governance to create effective corporate governance of the environment. The assumption would appear to be, that we have already witnessed the construction of such governance, delivered through the attainment of a paradigmatic shift in corpo...

  3. British law on corporate bribery.

    Mukwiri, Jonathan

    2015-01-01

    Purpose: – This paper aims to assess the effectiveness of the Bribery Act 2010 in curbing corporate bribery. Design/methodology/approach: – The paper takes a doctrinal focus in assessing UK bribery law using both primary and secondary sources. Findings: – This paper finds that the effectiveness of the Bribery Act 2010 in curbing bribery lies in its approach of changing the basis for corporate criminal liability from focusing on the guilt of personnel within the company to foc...

  4. Corporate Stability and Economic Growth

    He, Kathy S.; Morck, Randall; Yeung, Bernard

    2003-01-01

    Greater instability in a country's list of top corporations is associated with faster economic growth. This faster growth is primarily due to faster growth in total factor productivity in industrialized countries, and faster capital accumulation in developing countries. These findings are consistent with the view that economic growth is more closely tied to the rise of new large firms than to the prosperity of established large firms. Although a stable list of leading corporations is highly c...

  5. The rise of corporate savings

    Roc Armenter

    2012-01-01

    Over the past few decades, several developed economies have experienced large changes in how much households and firms save. In fact, a sharp increase in firms’ savings behavior has changed the net position of the (nonfinancial) corporate sector vis-à-vis the rest of the economy. ; Why have firms in the business of producing goods or services become lenders? This is quite at odds with traditional models of corporate finance, which suggest that firms issue debt and equity to fund their operati...

  6. Corporate taxation and capital accumulation

    Stephen Bond; Jing Xing

    2010-01-01

    We present new empirical evidence that aggregate capital accumulation is strongly influenced by the user cost of capital and, in particular, by corporate tax incentives summarised in the tax-adjusted user cost. We use sectoral panel data for the USA, Japan, Australia and ten EU countries over the period 1982-2007. Our panel combines data on capital stocks, value-added and relative prices from the EU KLEMS database with measures of effective corporate tax rates from the Oxford University Centr...

  7. Bank performance and corporate culture

    Stentella Lopes, F.S.

    2015-01-01

    This thesis has three chapters and focuses on the performance of banks and on corporate culture. The first two chapters focus on bank performance and economic expectations. Specifically, the first chapter sheds light on the consistency between investors’ reaction to merger announcement and bankers’ expectation on merger gains. The second chapter analyses the link between high expectations for future economic success and bank performance. The third chapter focuses on corporate culture and it s...

  8. Competitive advantage and corporate communications

    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 ...

  9. Audit mode change, corporate governance

    Limei Cao; Wanfu Li; Limin Zhang

    2015-01-01

    This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the ri...

  10. Corporate Shareholding and Agency Cost

    Nakano, Katsura

    2001-01-01

    This paper incorporates the agency problem with a risk-sharing argument for corporate shareholding. With a unilateral investment model, we findconditions for a positive stock investment : (1)the manager is risk averse; (2)her managerial reward is linked with the value of the firm she manages; and (3)the operating profits of investing and invested companies is negatively correlated. Corporate investment is larger if the invested company's operating profit is less vo1atile and/or if the covaria...

  11. Possible ways of corporate tax base harmonization in the European Union

    Danuše Nerudová

    2008-01-01

    Full Text Available The possible ways of corporate tax base harmonization in the European Union are presented in the paper. Present situation when there are 27 different taxation systems used in the EU increases compliance costs of taxation to the companies and therefore decreases their competitiveness. It was proved, that there is negative correlation between the size of the company and the size of the compliance costs of taxation. Based on that, the European Commission has decided for twin-track strategy – to introduce home state taxation in the short term and common consolidated corporate tax base in the long term. In respect to the fact, that the pilot project in the frame of home state taxation system has not started yet, the attention has been turned to the common consolidated corporate tax base. The paper discusses the possible attitudes and methods of consolidated tax base allocation. Based on mentioned arguments the formulary apportionment with factors which generate the taxable income of the group (assets, payroll, turnover, etc. seems to be the best solution. Factors and their weight should become the subject of further discussion in the European Union. The aim of the paper is to present the possible harmonization models and further to discuss the methods which could be used for allocation of the consolidated tax base under CCCTB.

  12. Banking Sector Performance and Corporate Governance in Nigeria: A Discriminant Analytical Approach

    Godwin Chigozie OKPARA

    2014-12-01

    Full Text Available This paper sets out to investigate the impact of corporate governance on the banking sector performance. Precisely, it examined firstly, how each variant in the corporate governance structure discriminates against the performance of the banking sector and secondly whether the executive directors and non executive directors are associated negatively and significantly with non performing loans. To accomplish these objectives, the researchers employed discriminant analysis, correlation coefficient and the spearman rank correlation as an alternate method. The results of the analysis revealed that foreign ownership contributed about 187.77 percent of the total discriminant score for the function thereby propelling foreign ownership as the most discriminant ownership variable in banks performance and also implying that a bank s chance of belonging to the group of highly performing banks increases as its foreign ownership increases. The poor performance of the board ownership is not as severe as that of the institutional ownership and government ownership which made the poor and poorer contributions respectively. The results also show that both executive directors and non-executive directors are not significantly associated with non-performing loans. On the basis of these findings, the researchers recommend that the Central Bank of Nigeria in liaison with the Nigerian Deposit and Insurance Corporation should extend intensive surveillance on the role of the directors in the banking sector.

  13. 完善内部控制体系促进集团内审进一步发展%Perfecting the System of Internal Audit Control is Essential for the Promotion of the YTO Group Corporation

    易丽文

    2013-01-01

    实行内部控制有助于管理层实现其经营方针以及目标,能够有效的保护各项资产的安全和完整,并且能够有效的保证经营信息以及财务会计资料的真实完整。我公司经过二十四年坚持不懈的努力,集团的审计事业取得了长足发展,但是与同行先进单位和集团公司战略发展要求相比还存在较大差距。本文针对集团审计存在的问题,结合内部控制体系的理论,提出相关的解决措施,进一步促进集团内部审计的发展,从而更好的为集团的发展服务。%The implementation of internal control helps management to achieve its business policy and target, can effectively protect the security and integrity of assets, and can effectively ensure the operation information and financial information is true and complete. Our company after twenty-four years of unremittingly efforts, the group's audit industry has made considerable development, but the development strategy and peer advanced unit and group company demand there is still a large gap. According to the group audit problems, combined with the internal control system of the theory, the paper puts forward the related measures to further promote the development of group internal audit, so as to better serve the development of the group.

  14. Corporate environment protection as a legal problem

    Kloepfer, M.

    1993-01-01

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

  15. Equality, self‐respect and voluntary separation

    Merry, M.S.

    2012-01-01

    This paper argues that self‐respect constitutes an important value, and further, an important basis for equality. It also argues that under conditions of inequality‐producing segregation, voluntary separation in schooling may be more likely to provide the resources necessary for self‐respect. A

  16. 78 FR 51053 - Airworthiness Directives; Beechcraft Corporation and Hawker Beechcraft Corporation

    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...

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

    Michael Nollert

    2015-08-01

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

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

    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…

  19. 26 CFR 1.312-1 - Adjustment to earnings and profits reflecting distributions by corporations.

    2010-04-01

    ... profits of the issuing corporation upon a disposition of section 306 stock unless such disposition is a... distribution of property by a corporation with respect to its stock, its earnings, and profits (to the extent... distribution of stock or rights to acquire stock a portion of which is includible in income by reason of...

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

    2011-11-04

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

  1. Fiscal 2000 strategic surveys for respective technical fields. Hydrogen-based energy working group (Analysis of project results relating to hydrogen technology); 2000 nendo bun'yabetsu senryaku chosa hokokusho. Suisokei energy WG (Suiso kanren gijutsu ni kakawaru jigyo seika tou bunseki chosa)

    NONE

    2001-03-01

    Attention is focused on the molten carbonate fuel cell (MCFC) technology which has enjoyed the largest number of industrial property applications out of hydrogen-related technologies under development by NEDO (New Energy and Industrial Technology Development Organization). The patent application is utilized as a tool for analysis, and endeavors are made to systematize and then analyze the correlations between the tasks to discharge and the results of studies in the process of MCFC development. Findings are described below. It is quite difficult to specify the technology involved by the study of patent abstracts. Since an applicant for patent is inclined to describe the application so that it will cover an extensive scope (or, so that the patent will be taken in a broad sense), it takes much time for researchers other than the applicant to specify the field of technological studies where the application originates. Such being the case, it cannot be easily determined whether or not a patent applied for by a private-sector corporation has its origin in a NEDO-implemented project. In addition, it is found that there is not necessarily a correlationship between the importance of a research and development goal and the number of patents generated. (NEDO)

  2. Corporate plan 1997

    1997-01-01

    We define PPARC's primary long-term objective at the corporate level as being to maintain the UK as a world player in particle physics, astronomy and planetary science, which British scientists helped to pioneer and are enjoying a rich period of discovery. As a significant bonus, an international reputation for excellence in advanced science and technology enhances the perception of Britain in the world. Secondly, we set the broad corporate objective of maximising the national benefits of all our programmes in terms of their contribution to the country's skilled workforce, the industrial and commercial uses of our advanced technology, and the enhanced interest in science and technology which the fundamental nature of our research inspires in the public, particularly young people. Thirdly, we set the overarching objective of getting the best value for money from our programmes, by exposing every element to competition against the highest standards of quality. Experience shows the benefit of competition to increasing cost-effectiveness, and we shall continue to apply this to all parts of the programme, particularly the operation and maintenance of facilities and support services. As a framework for developing our programme aims and strategies, within these wider objectives, we describe PPARC's mission in five parts (although in practice they are interactive and mutually supportive, and programme strategy is developed across the whole of PPARC's activities). (i) Research: We will fund only the highest quality research within the fields of particle physics, astronomy and planetary science. All proposals for funding will be assessed within areas of identified and qualified scientific priority, against the most demanding international standards. An optimal balance will be sought between, on the one hand, our commitment to fund major international collaborations (CERN and ESA) and, on the other hand, our ability to fund a domestic programme to exploit those collaborations

  3. SERC corporate plan 1993

    1993-03-01

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

  4. Regulating Corporate Governance in the EU

    Horn, Laura

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

  5. Corporate entrepreneurship in organisational life-cycle

    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...

  6. Corporate Governance in Publicly Traded Canadian Companies

    Hu, Jie; Wang, Chong

    2011-01-01

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

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

    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.

  8. Cesium 137 body activity in a group of children coming from affected areas due to Chernobyl accident. Mediciones de actividad corporal de cesio-137 en un grupo de infantes de areas afectadas por el accidente de Chernobil

    Cruz, R; Lopez, G; Arado, O; Jova, L; Corripio, A [Centro de Proteccion e Higiene de las Radiaciones, La Habana (Cuba)

    1994-01-01

    The implementation and calibration of two whole body counters for determination of Cs-137 body burden of children is describe. The results of measurements of 4506 children coming from affected areas due to Chernobyl accident of the Republics of Ukrainian, Russian and Belaruss, and who received medical attention in Cuba is presented. Installations, equipment and calibration phantoms used are described. The values of measured activity is relationed whit the place of origin groups of age and the form of feeding. The measured activity values range from 1,5 to 565 Bq/kg, and have a long-normal character for each region.

  9. Expression of the epidermal growth factor receptor and Her-2 are predictors of favorable outcome and reduced complete response rates, respectively, in patients with muscle-invading bladder cancers treated by concurrent radiation and cisplatin-based chemotherapy: A report from the Radiation Therapy Oncology Group

    Chakravarti, Arnab; Winter, Kathryn M.S.; Wu, C.-L.; Kaufman, Donald; Hammond, Elizabeth; Parliament, Matthew; Tester, William; Hagan, Michael; Grignon, David; Heney, Niall; Pollack, Alan; Sandler, Howard; Shipley, William

    2005-01-01

    Purpose: Erb-1 (epidermal growth factor receptor, EGFR) and Erb-2 (Her-2) are two of the best characterized members in the EGFR pathway. In many tumor types, overexpression of these proteins is associated with enhanced malignant potential. Our objective in this study was to investigate the clinical relevance of EGFR and Her-2 expression in bladder cancer cases from four prospective Radiation Therapy Oncology Group (RTOG) bladder preservation trials using cisplatin-containing chemoradiation (RTOG 8802, 8903, 9506, and 9706). Methods and materials: Tumors from 73 cases from patients with muscle-invading T2-T4a bladder cancers had slides interpretable for EGFR staining; 55 cases had slides interpretable for Her-2 staining. Additionally, the respective prognostic values of p53, pRB, and p16 immunostaining were concomitantly examined. Staining and interpretation of staining were done in a blinded manner, without knowledge of clinical outcome. Staining was judged as positive or negative. Subsequently, staining was correlated with clinical outcome. Results: On univariate analysis, EGFR positivity was significantly associated with improved overall survival (p = 0.044); disease-specific survival (DSS) (p = 0.042); and DSS with intact bladder (p = 0.021). There was also a trend for association between EGFR expression and reduced frequency of distant metastasis (p = 0.06). On multivariate analysis adding tumor stage, tumor grade, whether a visibly complete transurethral resection of bladder tumor (TURBT) was done or not, and patient age to the model, EGFR positivity was significantly associated with improved DSS. On univariate analysis, Her-2 positivity was significantly associated with reduced complete response (CR) rates (50% vs. 81%, p = 0.026) after chemoradiation which remained significant on multivariate analysis. The other markers examined in this study were not found to have any prognostic value in this setting. Conclusion: Epidermal growth factor receptor expression

  10. Corporate social responsibility in hotel industry

    Maciej Abram

    2016-10-01

    Full Text Available The first objective of this article is to describe the fundamental aspects of the concept of Corporate Social Responsibility (CSR. The second goal is to present the activities, or the so-called good practices that hotels may take up and which are in tandem with the idea of CSR. The good practices will be described on the example of Polish hotel group and two hotels active on the Polish market, especially in Krakow. The article outlines possible benefits resulting from the implementation of CSR principles into the hotel strategy.

  11. Can we trust module-respect heuristics?

    Mo, Yuchang

    2013-01-01

    BDD (Binary Decision Diagrams) have proven to be a very efficient tool to assess Fault Trees. However, the size of BDD, and therefore the efficiency of the whole methodology, depends dramatically on the choice of variable ordering. The determination of the best variable ordering is intractable. Therefore, heuristics have been designed to select reasonably good variable orderings. One very important common feature for good static heuristics is to respect modules. In this paper, the notion of module-respect is studied in a systematic way. It is proved that under certain condition there always exists an optimal ordering that respects modules. This condition is that for each module there is always a smallest module BDD and each included module variable appears only once. On the other hand, it is shown that for the trees not satisfying the above sufficient condition the optimal orderings may not be able to be directly generated using module-respect heuristics, even when the shuffling strategy is used.

  12. Freedom of Expression, Deliberation, Autonomy and Respect

    Rostbøll, Christian F.

    2011-01-01

    This paper elaborates on the deliberative democracy argument for freedom of expression in terms of its relationship to different dimensions of autonomy. It engages the objection that Enlightenment theories pose a threat to cultures that reject autonomy and argues that autonomy-based democracy is not only compatible with but necessary for respect for cultural diversity. On the basis of an intersubjective epistemology, it argues that people cannot know how to live on mutually respectful terms w...

  13. Ombud's Corner: Respect in the workplace

    Sudeshna Datta-Cockerill

    2014-01-01

    Launched in a previous issue of the Bulletin (see here), the 'Respect@CERN' campaign has triggered some rich and varied reactions, and contributions received from colleagues have covered a wide range of themes that extend from the basic “golden rule of treating others as you would have them treat you” to some very specific observations of respectful behaviour in the CERN context.   “To me, respect is the core of all relationships, all exchanges: we cannot work together and achieve results without it,” says one colleague, while another underlines the equally important dimension of projecting and preserving one’s own self-respect where “whether or not we sleep well at night depends on whether or not we feel that we have been true to ourselves that day”. Respect in the workplace is different from everyday respect in that it is based on an “earned privilege where each colleague has been selected for ...

  14. An Empirical Exploration, Typology, and Definition of Corporate Sustainability

    Manfred Max Bergman

    2017-05-01

    Full Text Available The relationship between business and society is evolving. On the one hand, social, environmental, and long-term economic issues subsumed under the UN 2030 Agenda for Sustainable Development are inspiring intergovernmental organizations, governments, NGOs, NPOs, foundations, and civic society to legislate and regulate corporate behavior toward a greater concern for the wellbeing of groups, regions, or entire societies. On the other, a growing trend toward protectionism, nationalism, and populism may be the consequence or expression of a dissatisfaction with the perceived dissociation of the private sector from society. As a form of self-regulation, corporate responsibility deals with the complex responsibilities businesses have toward society. However, it tends to be hampered by an emphasis on theology and philosophy-based business ethics, which are difficult to integrate into day-to-day business operations or to translate between national or corporate cultures. In this article, we argue that corporate sustainability could be a more useful concept to help improve on how government, the private sector, and academia understand the links between business and society, and how to translate the interdependence between business and society from one culture to another. For this purpose, we empirically analyzed the relevant academic literature on corporate sustainability, using Content Configuration Analysis. Our analyses revealed three conceptual types and nine subtypes of corporate sustainability. Based on their assessment, we suggest conceptual preferences and a definition of corporate sustainability, which fulfil criteria that may render the concept more useful to global political and socioeconomic negotiations among stakeholder groups for the long-term benefit of business and society.

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

    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.

  16. 26 CFR 1.897-5T - Corporate distributions (temporary).

    2010-04-01

    ... also subject to the tax avoidance rules of § 1.897-6T(c). (b) Distributions by domestic corporations—(1... TAX (CONTINUED) INCOME TAXES Miscellaneous Provisions § 1.897-5T Corporate distributions (temporary...) Any U.S. tax paid by or on behalf of the distributee with respect to the distribution. (2...

  17. Performance of the Nigeria Deposit Insurance Corporation (NDIC ...

    The Nigeria Deposit Insurance Corporation (NDIC) which is more than a decade old has since been battling with the problem of protecting depositors in case of bank failures and promoting sound banking practice and habit. Although it has made much in road with respect to payment for insured bank deposits and ...

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

    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 – ...

  19. Corporate entrepreneurship - Distilling the concept

    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.

  20. Corporate communications and stakeholder management

    Đorđević Mira

    2010-01-01

    Full Text Available Corporate communications represent a modern communications discipline used by businesses across the globe to communicate with key stakeholders. Chief executive officers and executive management teams strive to create, protect and advance corporate reputation through corporate communications. Further, by communicating with key stakeholders the company adequately prepares for good news and future problems. With the benefit of technology and greater transparency, corporations of the future will continue to use corporate communications approaches to advance their business. Company's reputation derives from the way stakeholders perceive the organization, how they think, feel or act towards it. It is therefore vital that organizations interested in developing and building their reputational capital; pay careful attention to the way they are perceived and that they manage the relationships with their various stakeholders like a strategic resource. Stakeholders represent both opportunity and threat for the organizations. For instance, if an institution has a good reputation with stakeholders they may provide the organization more latitude to operate. On the other hand a poor reputation may result in creating the legislative that can make it more difficult for an institution to operate.

  1. Educating student midwives around dignity and respect.

    Hall, Jenny S; Mitchell, Mary

    2017-06-01

    There is currently limited information available on how midwifery students learn to provide care that promotes dignity and respect. In recent years the importance of dignity in healthcare and treating people with respect has received considerable emphasis in both a national and international context. The aim of this discussion paper is to describe an educational workshop that enables learning to promote dignity and respect in maternity care. An interactive workshop, using different creative methods as triggers for learning will be described. Provision of learning opportunities for students around dignity and respect is important to ensure appropriate care is provided in practice. The use of creative methods to inspire has contributed to deep learning within participants. An evaluation of the workshop illustrated how learning impacted on participants practice. Data to support this is presented in this paper. The use of creative teaching approaches in a workshop setting appears to provide an effective learning opportunity around dignified and respectful care. These workshops have evoked a deep emotional response for some participants, and facilitators must be prepared for this outcome to ensure a safe space for learning. Copyright © 2017 Australian College of Midwives. Published by Elsevier Ltd. All rights reserved.

  2. Compliance management and corporate governance; Compliance Management und Corporate Governance

    Becker, Uwe [Stadt Frankfurt am Main (Germany); Alsheimer, Constantin; Kassebohm, Kristian; Reutler, Susanne [Mainova AG, Frankfurt (Germany)

    2009-08-15

    Starting in the year 2009, numerous changes in the financial system and accountancy a well as in the corporate law come into effect for enterprises. Thereby, the requirements substantially are intensified to their corporate governance. The actual well-known reproaches of bribery, corruption and injuries of data protection intensify the pressure on executive committees and supervisory boards in order to meet normative and ethical requirements. All the more is valid for power suppliers whose reputation can already carry damage out with the first suspicion. Already in 2008, Mainova AG (Frnkfurt/Main, Federal Republic of Germany) implemented a compliance management.

  3. Energy Information Data Base: corporate author entries

    1980-03-01

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

  4. 75 FR 45145 - Notice of Submission of Proposed Information Collection to OMB Financial Statement of Corporate...

    2010-08-02

    ... Proposed Information Collection to OMB Financial Statement of Corporate Applicant for Cooperative Housing.... This notice also lists the following information: Title of Proposal: Financial Statement of Corporate... which HUD determines the cooperative member and group capacity to meet the financial requirements of a...

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

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

  6. 76 FR 46853 - International Business Machines Corporation, ITD Business Unit, Division 7, E-mail and...

    2011-08-03

    ... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-73,218; TA-W-73,218A] International Business Machines Corporation, ITD Business Unit, Division 7, E-mail and Collaboration Group, Including Workers Off-Site From Various States in the United States Reporting to Armonk, NY; International Business Machines Corporation, Web Strategy...

  7. "Just Plain Murder": Public Debate and Corporate Diplomacy in Donora's Fight for Clean Air

    Schroeder, Gabe

    2011-01-01

    One modern definition of "corporate diplomacy" states "executives engage in the private sector version of international diplomacy... advancing their objectives through interactions with the leaders of other corporations, governments, analysts, the media and interest groups." The smog in Donora, Pennsylvania, brought the…

  8. Freedom of Expression, Deliberation, Autonomy and Respect

    Rostbøll, Christian F.

    2011-01-01

    This paper elaborates on the deliberative democracy argument for freedom of expression in terms of its relationship to different dimensions of autonomy. It engages the objection that Enlightenment theories pose a threat to cultures that reject autonomy and argues that autonomy-based democracy...... is not only compatible with but necessary for respect for cultural diversity. On the basis of an intersubjective epistemology, it argues that people cannot know how to live on mutually respectful terms without engaging in public deliberation and develop some degree of personal autonomy. While freedom...... of expression is indispensable for deliberation and autonomy, this does not mean that people have no obligations regarding how they speak to each other. The moral insights provided by deliberation depend on the participants in the process treating one another with respect. The argument is related to the Danish...

  9. Creating a culture of mutual respect.

    Kaplan, Kathryn; Mestel, Pamela; Feldman, David L

    2010-04-01

    The Joint Commission mandates that hospitals seeking accreditation have a process to define and address disruptive behavior. Leaders at Maimonides Medical Center, Brooklyn, New York, took the initiative to create a code of mutual respect that not only requires respectful behavior, but also encourages sensitivity and awareness to the causes of frustration that often lead to inappropriate behavior. Steps to implementing the code included selecting code advocates, setting up a system for mediating disputes, tracking and addressing operational system issues, providing training for personnel, developing a formal accountability process, and measuring the results. Copyright 2010 AORN, Inc. Published by Elsevier Inc. All rights reserved.

  10. Corporate governance survey: A holistic view for altruistic practice

    Vijaya B. Marisetty

    2011-03-01

    Full Text Available Taking a holistic approach, this survey paper first reviews the literature on the four pillars of corporate governance, namely, investors, managers, directors, and law and regulation, and then integrates the four components to achieve a unified framework. Attempting to bridge the gap between principles and practice, the paper also incorporates the views of N R Narayana Murthy, founder member of Infosys, one of the most respected corporate governance practice leaders. The emphasis in Infosys, Mr. Murthy revealed, was not on any of the four dimensions but on the value system, ethics and integrity, and the focus on the competition was through better engagement with employees and customers.

  11. Fundamental Paradigms for Corporate Reputation

    Volkan YUNCU

    2017-07-01

    Full Text Available Thanks to the divergent theoretical approaches from institutional theory, signaling theory, stakeholder theory, social identity theory, game theory, economics theory, mass communication theory, social cognition theory, impression management theory and to transaction cost theory the term corporate reputation is regarded as a conflux for social sciences. The concept of corporate reputation is an interdisciplinary phenomenon and within the social sciences literature it is defined as a state of awareness, as an assessment or as an asset in which reputation functions as an intangible resource and economic asset. In this comprehensive survey, the notion of corporate reputation is addressed in the framework of three basic and most prominent theories - institutional theory, signalling theory, resource-based view- in order to avoid a theoretical confusion and elusiveness.

  12. Auditors' Experience with Corporate Psychopaths

    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...

  13. Respect for autonomy and technological risks

    Asveld, L.

    2008-01-01

    Technological developments can undermine the autonomy of the individual. Autonomy is one's ability to make and act upon decisions according to one's own moral framework. Respect for autonomy dictates that risks should not be imposed on the individual without her consent. Technological developments

  14. [Respect of patient's dignity in the hospital].

    Duguet, A-M

    2010-12-01

    Every code of ethics of health professionals in France considers the respect of dignity as a fundamental duty. The French 2002 Law on patient rights says that the person has the right to respect of dignity and of private life. After a presentation of the articles of ethics codes regarding dignity, this paper presents recommendations to deliver medical care in situations where dignity might be endangered such as for patients hospitalized in psychiatric services without consent, or for medical examination of prisoners or medical care to vulnerable patients unable to express their will, especially in palliative care or at the end of life. Respect of dignity after death is illustrated by the reflection conducted by the Espace Ethique de l'AP-HP (Paris area hospitals) and in the Chart of the mortuary yard. A survey of the patients' letters of complaint received by the emergency service of the Toulouse University Hospital showed that, in five years, there were 188 letters and 18 pointed out infringements to the dignity of the person. The health professional team is now aware of this obligation, and in the accreditation of the hospitals, the respect of dignity is one of the indicators of the quality of medical care.

  15. Nurturing the Respectful Community through Practical Life

    Bettmann, Joen

    2015-01-01

    Joen Bettmann's depiction of practical life exercises as character-building reveals how caring, careful, and independent work leads to higher self-esteem, more concern for others, better understanding for academic learning, and a self-nurturing, respectful classroom community. Particular aspects of movement and silence exercises bring out what…

  16. Highlights of GAO's Corporate Governance, Transparency and Accountability Forum

    2002-01-01

    The recent sudden and largely unexpected bankruptcy of one of the nation's major corporations, Enron Corporation, and the financial difficulties being experienced by several other large corporations...

  17. CORPORATIONS IN RUSSIAN ECONOMICS OF TODAY

    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.

  18. Sources of Legal Regulation of Mergers, Acquisitions, Consolidations, Joint Stock Companies in Russia and Corporations in the United States

    Stanislav E. Kuzmin

    2015-01-01

    Full Text Available The article outlines general characteristics of the sources of law, regulating relations associated with mergers, consolidations, acquisitions of joint stock companies in Russia and corporations in the United States respectively in the Russian legislation and the legislation of the United States and individual States. Both in Russia and in the USA there is a constitutional separation of powers between the Federal authorities and the Subjects of the Federation/States respectively. In both countries legal regulation of mergers and acquisitions of corporations is carried out first of all by a number of laws. These laws fall into three main groups: securities laws, antitrust (competition laws and civil and joint-stock legislation in Russia and corporate laws in the US. All the three groups are federal laws in Russia, while in the US the first two are federal too, but the last one is state laws. It is necessary to highlight the important role of judicial decisions in the United States on legal regulation of mergers, acquisitions, takeovers in comparison with Russia, which is due to the differences in the legal systems of the states in question. However, although Russia is not a state of case law, such legal acts as the resolution of the Plenum of the Supreme Commercial Court will undoubtedly have an impact on law enforcement practice and, consequently, on the regulation of relevant relations. Of particular importance are the findings of the Constitutional Court, whose decisions may cancel acts or their separate provisions provided they are recognized as unconstitutional. Such acts are repealed. Decisions of courts and other bodies based on acts or their separate provisions, recognized by the Constitutional Court of the Russian Federation unconstitutional, are not subject to execution and shall be revised in accordance with the Federal law. The US case law implies existence of a hierarchy of precedents according to which decisions adopted by the

  19. Corporate Governance: A Keynote Speech

    Balling, Morten

    1998-01-01

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

  20. Assessing Corporate Sustainability integration for corporate self-reflection

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

    2017-01-01

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

  1. 25 CFR 213.14 - Corporations and corporate information.

    2010-04-01

    ... of its obligations. (6) Whether the applicant or any person controlling, controlled by or under...; if so, under what provision of said acts or rules and regulations; and what disposition of any such... stockholders, setting forth in what corporations, or with what persons, firms, or associations such individual...

  2. Essays on banking, corporate bankruptcy, and corporate finance

    von Schedvin, E.L.

    2012-01-01

    This thesis consists of four chapters that empirical explore issues related to bank credit supply, corporate bankruptcy risk, and firms’ leverage decisions. The first chapter explores the role of contractual externalities in loan contracts. The second chapter evaluates the extent trade credit chains

  3. Impact of Social Auditing on Corporate Governance, Corporate ...

    Social auditing process is intended as a means for social engagement, transparency and communication of information leading to greater accountability of decision-makers, managers and officials. The underlying ideas are directly linked to the concepts of corporate governance, democracy and participation. The study has ...

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

    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.

  5. British Columbia Petroleum Corporation annual report 1992-1993

    1993-01-01

    The British Columbia Petroleum Corporation is a provincial Crown agency whose principal mandate is to facilitate and monitor the sale of natural gas, and to act as a central source of information specific to the natural gas industry for the benefit of all industry participants. The Corporation's activities for the year ending March 31, 1993 are summarized. With the devolution of the Corporation's marketing functions in 1990 to CanWest Gas Supply Inc. and the deregulation of the natural gas market, the Corporation no longer markets natural gas and byproducts, but performs a number of administrative functions on behalf of the province. These include issuing acquisition orders and determining the respective netback prices for the purpose of calculating royalties; collection of a production-related levy; collection of data regarding all sale transactions; monitoring of all production, sales and marketing costs; and information gathering for all sectors of the industry. In 1992/93, a total of 27 companies remained with the Corporation, representing 111 individual gas purchase agreements for a combined deliverability of 1,769,300 m 3 /d. At fiscal year end, a total of 713 acquisition orders were being monitored and 20 findings of producer support were issued in response to netback sales applications. Industry volume throughputs increased 8.7% over the previous year and the average netback price rose to $44.87 per 1,000 m 3 . Financial statements are included. 2 figs., 1 tab

  6. Internal capital markets: The bright side of corporate politics

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

    2008-01-01

    This study looks inside the internal capital market of a large retail-banking group to study how internal corporate politics affect internal capital allocation. Our data is from the firm's managerial accounting system and covers all cash flows, internal capital transfers, and investments at the

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

    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.

  8. Humility and respect: core values in medical education.

    Gruppen, Larry D

    2014-01-01

    Many of the values and behaviours described in the original Hippocratic Oath are relevant to medical education. In particular, the values of intellectual humility and respect for one's colleagues are essential in all scientific disciplines. There are three contexts within medical education from which to consider humility and respect: uncertainty; theory, and colleagues. As medical education grows in scope and participation, we will be required to acknowledge that we 'know not' with increasing frequency. The uncertainty of what we do and do not know is compounded by uncertainty about whether ignorance is individual or corporate. As difficult as it is to admit that we 'know not', it is dangerous NOT to recognise the limits of our knowledge and experience. Theories are critical tools in understanding complex phenomena. They identify constructs and relationships that are important and those that are irrelevant. We tend to forget that theories are models or simplified representations of reality and not in themselves 'truths'. Viewing problems from other theoretical perspectives can widen our horizons by allowing us to identify possibly important concepts and relationships that we have not considered. Colleagues are invaluable for helping us respond to our 'knowing not' and for providing alternative perspectives when our theories lead us astray. However, colleagues come in many guises and include close colleagues, as well as those in distant fields. As obviously desirable as humility and respect seem to be, there are conflicts that prevent us from being humble and respectful. Such conflicts include other salient professional values, such as critical scepticism, competition and confidence. Adoption of the values of humility and respect in medical education can be fostered through intentional behaviours, both as individuals and as a discipline. We can deliberately seek to broaden our horizons to promote intellectual humility. We can foster collaboration among colleagues

  9. Freedom of Expression, Deliberation, Autonomy, and Respect

    Rostbøll, Christian Fogh

    for freedom of expression in terms of its relationship to different dimensions of autonomy. In response to the objection that Enlightenment theories pose a threat to cultures that reject autonomy, it is argued that autonomy-based democracy is not only compatible with but necessary for respect for cultural......The strongest versions of the democracy argument for freedom of expression rely on the deliberative conception of democracy. Deliberative democracy entails both an ideal of political autonomy and of autonomous preference formation. This paper elaborates the deliberative democracy argument...... diversity. On the basis of an intersubjective epistemology, I argue that citizens cannot know how to live on mutually respectful terms without engaging in public deliberation. Moreover, to be successful deliberation must foster some degree of personal autonomy, at least the ability to distinguish what...

  10. Understanding Mechanical Design with Respect to Manufacturability

    Mondell, Skyler

    2010-01-01

    At the NASA Prototype Development Laboratory in Kennedy Space Center, Fl, several projects concerning different areas of mechanical design were undertaken in order to better understand the relationship between mechanical design and manufacturabiIity. The assigned projects pertained specifically to the NASA Space Shuttle, Constellation, and Expendable Launch Vehicle programs. During the work term, mechanical design practices relating to manufacturing processes were learned and utilized in order to obtain an understanding of mechanical design with respect to manufacturability.

  11. Nurses’ commitment to respecting patient dignity

    Raee, Zahra; Abedi, Heidarali; Shahriari, Mohsen

    2017-01-01

    Background: Although respecting human dignity is a cornerstone of all nursing practices, industrialization has gradually decreased the attention paid to this subject in nursing care. Therefore, the present study aimed to investigate nurses’ commitment to respecting patient dignity in hospitals of Isfahan, Iran. Methods: This descriptive-analytical study was conducted in hospitals of Isfahan. Overall, 401 inpatients were selected by cluster sampling and then selected simple random sampling from different wards. Data were collected through a questionnaire containing the components of patient dignity, that is, patient-nurse relationships, privacy, and independence. All items were scored based on a five-point Likert scale. The collected data were analyzed using descriptive statistics and Chi-square tests. P < 0.05 were considered significant in all analyses. Findings: Most patients (91%) scored their relationships with nurses as good. Moreover, 91.8% of the participants described privacy protection as moderate/good. Only 6.5% of the subjects rated it as excellent. The majority of the patients (84.4%) believed their independence was maintained. These subjects also approved of taking part in decision-making. Conclusion: According to our findings, nurses respected patient dignity to an acceptable level. However, the conditions were less favorable in public hospitals and emergency departments. Nursing authorities and policy makers are thus required to introduce appropriate measures to improve the existing conditions. PMID:28546981

  12. Nurses' commitment to respecting patient dignity.

    Raee, Zahra; Abedi, Heidarali; Shahriari, Mohsen

    2017-01-01

    Although respecting human dignity is a cornerstone of all nursing practices, industrialization has gradually decreased the attention paid to this subject in nursing care. Therefore, the present study aimed to investigate nurses' commitment to respecting patient dignity in hospitals of Isfahan, Iran. This descriptive-analytical study was conducted in hospitals of Isfahan. Overall, 401 inpatients were selected by cluster sampling and then selected simple random sampling from different wards. Data were collected through a questionnaire containing the components of patient dignity, that is, patient-nurse relationships, privacy, and independence. All items were scored based on a five-point Likert scale. The collected data were analyzed using descriptive statistics and Chi-square tests. P < 0.05 were considered significant in all analyses. Most patients (91%) scored their relationships with nurses as good. Moreover, 91.8% of the participants described privacy protection as moderate/good. Only 6.5% of the subjects rated it as excellent. The majority of the patients (84.4%) believed their independence was maintained. These subjects also approved of taking part in decision-making. According to our findings, nurses respected patient dignity to an acceptable level. However, the conditions were less favorable in public hospitals and emergency departments. Nursing authorities and policy makers are thus required to introduce appropriate measures to improve the existing conditions.

  13. Free Speech and Slurs: Rights vs. Respect

    Travis, Jon E.; Scott, Joyce A.

    2017-01-01

    Slurs, either spoken or printed, can be classified as expressions of derogation, because their use is a generalized, negative characterization or classification of groups without regard to individual uniqueness. The use of such slurs consequently can cause the target and the listener or reader (i.e., receiver) discomfort, unless the receiver has…

  14. Corporate social responsibility along pipelines: communities and corporations working together

    Carvalho, Edison D.R.; Lopes, Luciano E.; Danciguer, Lucilene; Macarini, Samuel; Souza, Maira de [Grupo de Aplicacao Interdisciplinar a Aprendizagem (GAIA), Campinas, SP (Brazil)

    2009-07-01

    In this paper we present GAIA's findings in three corporate social responsibility projects along pipelines owned by three Brazilian companies in gas, oil and mining sectors. The projects had as the main goal to improve the relationship with communities in the companies' direct influence areas. Clearly, the relationship with communities along pipelines is essential to prevent and reduce industrial hazards. The damage in pipelines due to agriculture, buildings, intentional perforations and traffic of heavy vehicles may cause fatal accidents, environmental and material losses. Such accidents have negative consequences with regard to economy, image and relationship with communities and environmental agencies. From communities' perspective, pipelines deteriorate their life quality due to risk of industrial hazards nearby their houses. The lack of proper information about the pipelines remarkably increases insecurity feelings and discourses against the companies among community leaders. The methodology developed by GAIA comprises companies' and communities' interests and encompasses nine stages. 1. Socio-environmental appraisal or inventory, mapping main risks, communities' needs and their leaders. 2. Communication plan, defining strategies, languages and communication vehicles for each stakeholder group. 3. Inter-institutional meetings to include other institutions in the program. 4. Launching seminar in partnership with local authorities, divulging companies' actions in the cities with pipelines. 5. Multiplier agents formation, enabling teachers, local leaders and government representatives to disseminate correct information about the pipelines such as their functioning, hazard prevention, maintenance actions, and restrictions of activities over the pipelines. 6. Formation on project management, enabling teachers, local leaders and government representatives to elaborate, fund raise and manage socio environmental projects aimed at

  15. Corporate Civil Disobedience in the Consumer Interest.

    Dennis, Michael R.; And Others

    1994-01-01

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

  16. Corporate citizenship : Cultural antecedents and business benefits

    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

  17. Identities and preferences in corporate political strategizing

    Wilts, A.S.

    2006-01-01

    This conceptual article draws on structuration theory and social identity theory to isolate firm-internal institutionalization processes as antecedents and drivers of corporate political strategizing. Path dependencies in corporate routines and actors' knowledgeability about these path dependencies

  18. Essays in Banking and Corporate Finance

    T. Wang (Teng)

    2015-01-01

    markdownabstract__Abstract__ This dissertation bundles three empirical studies in the area of corporate finance and banking. These studies investigate corporates’ financing activity with a special focus on the interaction between the banking industry and corporate borrowers. By showing how

  19. Multinational Oil Companies and Corporate Social Responsibilities ...

    Niger Delta Region, Nigeria), the concept of corporate social responsibility must be fully imbibed by the multinational oil companies. Therefore, this study examines multinational oil companies and corporate social responsibilities with particular ...

  20. Globalisation, corporate governance and the construction industry

    Van Wyk, Llewellyn V

    2004-11-01

    Full Text Available good corporate governance expectations generally. It reviews the development of globalisation with particular reference to the establishment of a common code of conduct, undertakes a review of the definition and evolution of good corporate governance...

  1. corporate social responsibility and psychological contract

    Global Journal

    2017-07-04

    Jul 4, 2017 ... KEYWORDS: Corporate social responsibilities, Psychological contract, Nigeria, Niger delta, ... The concept of Corporate Social ... CSR initiatives rather than mere financial ..... fundamental idea in such a contract (PC) is the.

  2. Southern Coal Corporation Clean Water Settlement

    Southern Coal Corporation is a coal mining and processing company headquartered in Roanoke, VA. Southern Coal Corporation and the following 26 affiliated entities are located in Alabama, Kentucky, Tennessee, Virginia and West Virginia

  3. Innovation and Institutional Embeddedness of Multinational Corporations

    Pogrebnyakov, Nicolai

    2014-01-01

    Review of: Innovation and Institutional Embeddedness of Multinational Corporations / edited by Martin Heidenreich. (Cheltenham: Edward Elgar, 2012)......Review of: Innovation and Institutional Embeddedness of Multinational Corporations / edited by Martin Heidenreich. (Cheltenham: Edward Elgar, 2012)...

  4. CHALLENGES OF CORPORATE SOCIAL RESPONSIBILITY IN THE ...

    its reports on corporate (social) responsibility have helped to focus global attention on ... dimensions of sustainable development – corporate financial responsibility, ..... and that only locals must be employed in junior and intermediate cadre.

  5. Differentiating corporal punishment from physical abuse in the prediction of lifetime aggression.

    King, Alan R; Ratzak, Abrianna; Ballantyne, Sage; Knutson, Shane; Russell, Tiffany D; Pogalz, Colton R; Breen, Cody M

    2018-05-01

    Corporal punishment and parental physical abuse often co-occur during upbringing, making it difficult to differentiate their selective impacts on psychological functioning. Associations between corporal punishment and a number of lifetime aggression indicators were examined in this study after efforts to control the potential influence of various forms of co-occurring maltreatment (parental physical abuse, childhood sexual abuse, sibling abuse, peer bullying, and observed parental violence). College students (N = 1,136) provided retrospective self-reports regarding their history of aggression and levels of exposure to childhood corporal punishment and maltreatment experiences. Analyses focused on three hypotheses: 1) The odds of experiencing childhood physical abuse would be higher among respondents reporting frequent corporal punishment during upbringing; 2) Corporal punishment scores would predict the criterion aggression indices after control of variance associated with childhood maltreatment; 3) Aggression scores would be higher among respondents classified in the moderate and elevated corporal punishment risk groups. Strong support was found for the first hypothesis since the odds of childhood physical abuse recollections were higher (OR = 65.3) among respondents who experienced frequent (>60 total disciplinary acts) corporal punishment during upbringing. Partial support was found for the second and third hypotheses. Dimensional and categorical corporal punishment scores were associated significantly with half of the criterion measures. These findings support efforts to dissuade reliance on corporal punishment to manage child behavior. © 2018 Wiley Periodicals, Inc.

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

    Branko Matić

    2010-07-01

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

  7. Partnerships for corporate social responsability

    Bruijn, de T.J.N.M. (Theo)

    2007-01-01

    The purpose of this paper is to conceptualise the extent to which partnerships with non-governmental organisations (NGOs) are a necessity for successful efforts of businesses in the area of corporate social responsibility (CSR). The main findings are based on an analysis of existing literature on

  8. Perceptions of Corporate Social Responsibility

    Gavin, James F.; Maynard, William S.

    1975-01-01

    This study investigated the possible implications of Corporate Social Responsibility (CSR) for employee expectations and satisfactions. Specifically, interest centered on the question of how perceptions of an organization's involvement in the resolution of current societal problems might relate to members' expectations of equitable job rewards and…

  9. Corporal Punishment in Tanzania's Schools

    Feinstein, Sheryl; Mwahombela, Lucas

    2010-01-01

    The purpose of this survey was to acquire descriptive information regarding corporal punishment in Tanzania's O-level secondary schools. 448 individuals participated in the study: 254 teachers and 194 students, all from government or private secondary schools in the Iringa Region of Tanzania. In addition, 14 students and 14 teachers were…

  10. Corporate social responsibility in Islam

    Elasrag, Hussein

    2015-01-01

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

  11. Corporate Restructuring and Bondholder Wealth

    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

  12. Corporate Governance and Equity Returns

    Uchida, Shigeru

    2012-01-01

    This paper analyses the relationship between corporate governance and equity returns from the small investors view point. A primary survey has been conducted to gather the data required to examine the link. Preliminary result of the study shows that the four elements of governance: board structure, transparency, fairness and responsibility are positively related with equity returns.

  13. Core Concepts of Corporate Finance

    drs. Ewoud Jansen

    2016-01-01

    Most Corporate Finance textbooks are 1,000 pages in length or more. And indeed, it is a multifaceted discipline that requires detailed coverage of many ideas and principles. However, the basics can be outlined in a much more condensed manner and there aren’t many books out there that cater to the

  14. Unravelling learning within multinational corporations

    Saka-Helmhout, Ayse

    This article explores the impact of institutional variation on the extent to which subsidiary firms learn from multinational corporations. Learning is conceptualized here as consisting of two aspects: knowledge flow and reinforcement of or change in routines to incorporate the behaviourist

  15. Trading strategies of corporate insiders

    Klein, O.; Maug, E.; Schneider, Christoph

    2017-01-01

    We test two complementary theories of optimal trading strategies by analyzing the transaction patterns of corporate insiders. According to information-based theories, investors trade faster if they compete with others for exploiting the same information, while liquidity-based theories predict the

  16. The State of the Corporation

    Hein Jessen, Mathias

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

  17. Multinationals and corporate social responsibility

    Kolk, A.

    2010-01-01

    This paper aims to shed some more light on the current debate related to corporate social responsibility (CSR), specifically considering multinational enterprises (MNEs) and the complexities they face when dealing with international issues and a range of stakeholders. It discusses notions of CSR in

  18. Education for Corporate Public Relations.

    Baxter, Bill L.

    1985-01-01

    Surveyed members of the Public Relations Society of America who reported that (1) students planning public relations careers in corporations should take courses in this order of priority: journalism, public relations, internships, speech communication, marketing, etc., and (2) an MBA degree was the best advanced education degree. (PD)

  19. Outplacement and corporate social responsibility

    Jeurissen, R.J.M.

    2006-01-01

    This article presents a response to the following papers: "Ethical Marketing," by P.E. Murphy, G.R. Laczniak, N.E. Bowie, and T.A. Klein, "Marketing Ethics: Cases and Readings," edited by P.E. Murphy and G.R. Laczniak, "Advertising Ethics" by E.H. Spence and B. van Heekeren, and "Corporate Social

  20. Bank performance and corporate culture

    Stentella Lopes, F.S.

    2015-01-01

    This thesis has three chapters and focuses on the performance of banks and on corporate culture. The first two chapters focus on bank performance and economic expectations. Specifically, the first chapter sheds light on the consistency between investors’ reaction to merger announcement and bankers’

  1. Corporation-led urban development

    Potters, B.; Heurkens, E.W.T.M.

    2015-01-01

    Since a couple of years a remarkable phenomenon is witnessed in the field of urban development which entails that large multinationals corporations, such as IKEA and Siemens, start to engage in urban development projects. As their motivation to do so is unclear, it is difficult to estimate whether

  2. Speaking of Corporate Social Responsibility

    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

  3. Audit mode change, corporate governance

    Limei Cao

    2015-12-01

    Full Text Available This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance. Since the change in audit mode, the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly, relative to smaller firms. The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations, risk-based auditing is being achieved to a degree, reasonable and effective corporate governance helps to optimize audit resource allocation, and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability. Overall, our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.

  4. Corporate spirituality as organizational praxis

    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

  5. Corporate Donations and Shareholder Value

    Liang, H.; Renneboog, Luc

    2017-01-01

    Do corporate donations enhance shareholder wealth or reflect agency problems? We address this question for a global sample of firms whereby we distinguish between charitable and political donations, as well as between donations in cash and in kind. We find that charitable donations are positively

  6. Corporate Restructuring and Bondholder Wealth

    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

  7. The Nordic Corporate Governance Model

    Thomsen, Steen

    2016-01-01

    , concentrated ownership, semi two-tier board structures, employee representation and low-powered managerial incentives – has been shaped by the welfare state in ways consistent with systemic corporate governance theories. The article concludes with a skeptical discussion of the Nordic model as a development...

  8. [Parent's perspective on child rearing and corporal punishment].

    Donoso, Miguir Terezinha Vieccelli; Ricas, Janete

    2009-02-01

    To describe parents' current perception of corporal punishment associated to child rearing and its practices. There were studied 31 family members whose children were warded due to child abuse complaints (12) and not warded (19) at a health care unit and a local social service unit in the city of Belo Horizonte (Southeastern Brazil) in 2006. Data was collected through semi-structured interviews and speech analysis was performed grouped by subjects and categories. ANALYSIS OF DISCOURSE: There was limitation of the respondents' speeches based on their production means. There was a diversity of conceptions on child rearing and its practices and corporal punishment was reported by all parents, even among those who expressed strong disapproval of this practice. Speeches were characterized by heterogeneity and polyphony with emphasis on the tradition speech, the religious speech and the popular scientific speech. Respondents did not express concepts of legal interdiction of corporal punishment or its excesses. The culture of corporal punishment of children is changing; tradition approving it has weakened and prohibition has been slowly adopted. Reinforcing legal actions against this practice can contribute to speed up the process to end corporal punishment of children.

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

    Castellani, B; Wear, D

    2000-07-01

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

  10. The Corporate Governance of Australian Listed Construction Companies

    Patrick Tait

    2012-11-01

    Full Text Available This paper compares the compliance level of Australian StockExchange (ASX listed construction and non-constructioncompanies with the ASX Corporate Governance Council (CGCrecommendations on sound corporate governance. It alsoexamines the difference in board characteristics between thetwo groups, paying particular attention to differences in boardindependence. It concludes that compared with the top 20 ASXlisted non-construction companies, listed construction companiesare less compliant overall particularly with regards to boardstructure, and have lower levels of independence both in terms ofCEO/Chairperson duality, the ratio of executive to non-executiveindependent directors and independent membership of nomination,remuneration and audit committees. These conclusions areimportant because sound corporate governance has beenassociated with higher levels of organisational resilience derivedfrom the reputational and fi nancial benefi ts of greater transparency,market value, investor attractiveness and organisationalperformance.

  11. A Sample Typology of Texts in Corporate Discourse

    Jacek Kołata

    2009-11-01

    Full Text Available The subject matter of this article is to present a working typology of different texts existing in corporate discourse. The data for the following analysis are drawn from various groups of documents existing in Nestle Corporation. The division into categories was possible after highlighting the most discriminative features of the texts under investigation. Moreover, it gives me the possibility to reveal how texts are shaped by contexts in which they exist. Bearing the above in mind, we must not forget that written utterances are always influenced by different but closely related parameters, such as a sender, a recipient, a particular incident and an aim of the conversation – to be more precise they cannot exist independently. This paper attempts at pointing out the weakness and merits of the corporate discourse communication system in the described company and by doing so, facilitate the flow of information among all departments, employees and factories.

  12. Honour and respect in Danish prisons

    Laursen, Julie; Laws, Ben

    2017-01-01

    to create accountable and rational actors, who ‘self-manage’, the therapeutic ethos neglects participants’ life experiences and subcultural capital. Open expressions of moral values by prisoners (such as displays of honour and respect) are considered to be cognitive distortions which are dismissed......Using empirical data from prison-based cognitive-behavioural programmes, this article considers how prisoners’ subcultural capital shapes their responses to demands for ‘cognitive self-change’. We argue that accounts of ‘respect’ in the prior literature fail to capture how prisoners react...

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

    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.

  14. Reputation: An Important Component of Corporations' Value

    Malikeh Beheshtifar; Azam Korouki

    2013-01-01

    Corporate reputation may also be a critical factor in responding to a crisis. Reputation may be seen to arise as an output of different activities in the professions.Reputation is a set of collectively held beliefs about a company's ability to satisfy the interest of its various stakeholders. Corporate reputation also is: Observers’ collective judgments of a corporation based on assessments of the financial, social, and environmental impacts attributed to the corporation over time. The organi...

  15. Lithuanian corporate tax accounting improvement solutions

    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...

  16. Board Directors and Corporate Social Responsibility

    Mariana Nedelcu (Bunea

    2014-08-01

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

  17. Board Directors and Corporate Social Responsibility

    Mariana Nedelcu (Bunea)

    2014-01-01

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

  18. Respect distances. Rationale and means of computation

    Munier, Raymond [Swedish Nuclear Fuel and Waste Management Co., Stockholm (Sweden); Hoekmark, Harald [Clay Technology, Lund (Sweden)

    2004-12-01

    Canisters with spent nuclear fuel can obviously not be located within deformation zones as this might jeopardise their long term mechanical stability and thereby constitute a potential hazard to the biosphere. Less apparent, but equally important, is the fact that earthquakes trigger reactivation, slip, of structures some distance from their hypocentres due to, among many other factors, stress redistribution. Fault slip across a deposition hole might damage the isolation capacity of the canister and thereby jeopardise the overall integrity of the barrier system. Therefore, the following question might be posed: What is the distance from a deformation zone beyond which a canister can be safely emplaced? This respect distance cannot be readily computed because, unknown future events aside, there are some complicated aspects that need to be addressed e.g. degree of conservatism, scale, our ability to model ice sheets and earthquakes, etc. In this report we discuss various aspects of the assignment of respect distances, propose a methodology for its assignment and apply the methodology to the Forsmark Site as a worked example. Our main concern, in the context discussed in this report, is the post glacial faults anticipated to occur after the next glaciations. To properly address conservativeness, analysis of risk, and its implementation in safety analysis, we provide an extensive compilation of our current knowledge on post glacial faults as an appendix.

  19. Respect distances. Rationale and means of computation

    Munier, Raymond; Hoekmark, Harald

    2004-12-01

    Canisters with spent nuclear fuel can obviously not be located within deformation zones as this might jeopardise their long term mechanical stability and thereby constitute a potential hazard to the biosphere. Less apparent, but equally important, is the fact that earthquakes trigger reactivation, slip, of structures some distance from their hypocentres due to, among many other factors, stress redistribution. Fault slip across a deposition hole might damage the isolation capacity of the canister and thereby jeopardise the overall integrity of the barrier system. Therefore, the following question might be posed: What is the distance from a deformation zone beyond which a canister can be safely emplaced? This respect distance cannot be readily computed because, unknown future events aside, there are some complicated aspects that need to be addressed e.g. degree of conservatism, scale, our ability to model ice sheets and earthquakes, etc. In this report we discuss various aspects of the assignment of respect distances, propose a methodology for its assignment and apply the methodology to the Forsmark Site as a worked example. Our main concern, in the context discussed in this report, is the post glacial faults anticipated to occur after the next glaciations. To properly address conservativeness, analysis of risk, and its implementation in safety analysis, we provide an extensive compilation of our current knowledge on post glacial faults as an appendix

  20. Promoting respect at home and abroad

    2015-01-01

    This week, I’d like to focus on respect, whether at home, at work or on the international scene. Last week, I had the opportunity to visit the SESAME laboratory in Jordan along with the new European Commissioner for Research, Carlos Moedas. Since taking up his post, Mr Moedas has attached great importance to the role science can play in diplomacy, and the visit was on his initiative.   Through the EU-funded CESSAMag project, CERN is coordinating the provision of magnets and power supplies for the SESAME main ring. The first are currently being tested at CERN by a team involving accelerator scientists from the SESAME members, and all are due to be delivered to SESAME in time for commissioning in the second half of 2016. SESAME, and CERN’s contribution to the project, are well documented in the pages of the Bulletin, but what really impresses when you visit the lab is the diversity of people working there and the degree of mutual respect they show to each other. SESAME will...

  1. Revisiting Respect for Persons in Genomic Research

    Debra J. H. Mathews

    2014-01-01

    Full Text Available The risks and benefits of research using large databases of personal information are evolving in an era of ubiquitous, internet-based data exchange. In addition, information technology has facilitated a shift in the relationship between individuals and their personal data, enabling increased individual control over how (and how much personal data are used in research, and by whom. This shift in control has created new opportunities to engage members of the public as partners in the research enterprise on more equal and transparent terms. Here, we consider how some of the technological advances driving and paralleling developments in genomics can also be used to supplement the practice of informed consent with other strategies to ensure that the research process as a whole honors the notion of respect for persons upon which human research subjects protections are premised. Further, we suggest that technological advances can help the research enterprise achieve a more thoroughgoing respect for persons than was possible when current policies governing human subject research were developed. Questions remain about the best way to revise policy to accommodate these changes.

  2. Individual competencies for managers engaged in corporate sustainable management practices

    Wesselink, R.; Blok, V.; Leur, van S.; Lans, T.; Dentoni, D.

    2015-01-01

    Corporations increasingly acknowledge the importance of sustainable practices. Corporate social responsibility is therefore gaining significance in the business world. Since solving corporate social responsibility issues is not a routine job, every challenge in corporate social responsibility

  3. 77 FR 65543 - Energy Corporation of America; Eastern American Energy Corporation; First ECA Midstream LLC...

    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...

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

    Ehrenhard, Michel L.; Fiorito, Timo L.

    2018-01-01

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

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

    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…

  6. 75 FR 60138 - Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax...

    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...

  7. 76 FR 19472 - Consolidated Glass and Mirror Corporation, a Subsidiary of Guardian Industries Corporation, Galax...

    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...

  8. The path to corporate responsibility.

    Zadek, Simon

    2004-12-01

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

  9. RELEVANCE OF CORPORATE GOVERNANCE IN NIGERIAN ...

    economy, their corporate governance is of prime interest to government, ... supervisory framework and unethical practices among top banking chiefs ... Corporate Governance of Public Companies in Nigeria (2003) which sees corporate ... are more interested in their banks' profitability, soundness and good health while the.

  10. Corporal Punishment: Legalities, Realities, and Implications.

    Hinchey, Patricia H.

    2003-01-01

    Presents a quiz that will help readers determine the reliability of their own perceptions relating to corporal punishment in schools. Discusses U.S. Courts and corporal punishment, worldwide and nationwide legality, and the realities of corporal punishment in the United States. Discusses implications for what teachers can do to address corporal…

  11. Corporate social responsibility and financial markets

    Dam, Lammertjan

    2008-01-01

    This thesis examines the economics of corporate social responsibility, with an emphasis on the role of financial markets and institutions. Questions that are raised are: What does corporate social responsibility mean in an economic context? What is the impact of corporate social responsibility on

  12. Lessons for Teacher Education from Corporate Practice.

    Houston, W. Robert

    1987-01-01

    Teacher education suffers from parochialism and is essentially the same today as it was 50 years ago. Corporate education programs are large and well developed, and adoption of their promising ideas could improve teacher education. Eight conclusions about corporate educational practices are presented from a study of corporate training programs…

  13. FINANCE CORPORATIONS: THEORETICAL AND METHODOLOGICAL ASPECT

    Vitaly Yu. Zaitsev; Yurii I. Fedchishin

    2015-01-01

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

  14. FINANCE CORPORATIONS: THEORETICAL AND METHODOLOGICAL ASPECT

    Vitaly Yu. Zaitsev

    2015-01-01

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

  15. 39 CFR 221.4 - Corporate officers.

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Corporate officers. 221.4 Section 221.4 Postal Service UNITED STATES POSTAL SERVICE ORGANIZATION AND ADMINISTRATION GENERAL ORGANIZATION § 221.4 Corporate officers. The Board of Governors determines the number of corporate officers and appoints the...

  16. Corporate Strategies in Global Investment Business

    Tetiana Frolova

    2012-02-01

    Full Text Available The article deals with topical issues of the development of corporate strategies for businesses. We proposed the classification and defined the ways to implement corporate strategies. We also analysed the current trends in the development of global corporate strategies mainly implemented through mergers and acquisitions.

  17. Are Stock and Corporate Bond Markets Integrated?

    van Zundert, J.; Driessen, Joost

    2017-01-01

    This study explores the cross-sectional integration of stock and corporate bond markets by comparing a firm’s expected stock return, as implied by corporate bond spreads, to its realized stock return. We compute expected corporate bond returns by correcting credit spreads for expected losses due to

  18. Examining the Relationship between Corporate Social ...

    user

    this study, we explore and test the relationship between financial ... initiatives into their corporate culture and business operations because increases ... Corporate social responsibility (CSR for short and also called corporate social ..... with the inclusion criteria. ...... financial performance: Evidence from the banking industry.

  19. The corporate image concept : a strategic approach

    Vos, M.F.

    1992-01-01

    Following a clarification of the concept of corporate image using the available literature as a basis, the process of image-formation and the nature of the influence of corporate image on behaviour are explored. The relationship with corporate identity is then discussed. This exploration

  20. 22 CFR 96.31 - Corporate structure.

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Corporate structure. 96.31 Section 96.31 Foreign Relations DEPARTMENT OF STATE LEGAL AND RELATED SERVICES ACCREDITATION OF AGENCIES AND APPROVAL OF... Approval Licensing and Corporate Governance § 96.31 Corporate structure. (a) The agency qualifies for...