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

Science.gov (United States)

2010-10-20

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

Facebook and the Public Framing of a Corporate Crisis

DEFF Research Database (Denmark)

Etter, Michael; Vestergaard, Anne Granly

2015-01-01

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

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

Directory of Open Access Journals (Sweden)

Fabrício Silva Assumpção

2013-08-01

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

Corporate finance

OpenAIRE

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

2011-01-01

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

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

Directory of Open Access Journals (Sweden)

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

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

Science.gov (United States)

2010-04-01

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

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

Directory of Open Access Journals (Sweden)

Koncipko Natal'ja Vladimirovna

2015-08-01

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

Corporate social responsibility as a source of employee satisfaction

OpenAIRE

Bauman, Christopher W.; Skitka, Linda J.

2012-01-01

Corporate social responsibility has received an increasing amount of attention from practitioners and scholars alike in recent years. However, very little is known about whether or how corporate social responsibility affects employees. Because employees are primary stakeholders who directly contribute to the success of the company, understanding employee reactions to corporate social responsibility may help answer lingering questions about the potential effects of corporate social responsibil...

Using a Corporate Partnership to Enhance Learning in a Sourcing Negotiation Role-play

Science.gov (United States)

Hartley, Janet L.; Eboch, Karen; Gilberg, Jonathan

2017-01-01

Although role-plays can be effective teaching tools for buyer-supplier negotiation, learning can be somewhat limited because typically novices are negotiating with each other. We describe how we collaborated with a corporate partner, CACI International, to develop and implement a repeatable sourcing and negotiation role-play that helps to address…

European Corporate Law

DEFF Research Database (Denmark)

Dorresteijn, Adriaan; Teichmann, Christoph; Werlauff, Erik

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

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

Science.gov (United States)

2010-03-17

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

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

International Nuclear Information System (INIS)

1987-07-01

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

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

Directory of Open Access Journals (Sweden)

T.O. Biliak

2016-12-01

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

Exploring work-related issues on corporate sustainability.

Science.gov (United States)

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

2015-01-01

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

Implementation of corporate governance principles in Romania

Directory of Open Access Journals (Sweden)

Ramona Iulia Țarțavulea (Dieaconescu

2014-12-01

Full Text Available The paper aims to conduct a study regarding the manner in which corporate governance principles are applied in Romania, in both public and private sector. In the first part of the paper, the corporate governance principles are presented as they are defined in Romania, in comparison with the main international sources of interest in the domain (OECD corporate governance principles, UE legal framework. The corporate governance (CG principles refer to issues regarding board composition, transparency of scope, objectives and policies; they define the relations between directors and managers, shareholders and stakeholders. The research methodology is based on both fundamental research and empirical study on the implementation of corporate governance principles in companies from Romania. The main instrument of research is a corporate governance index, calculated based on a framework proposed by the author. The corporate governance principles are transposed in criteria that compose the framework for the CG index. The results of the study consist of scores for each CG principles and calculation of CG index for seven companies selected from the public and private sector in Romania. The results are analyzed and discussed in order to formulate general and particular recommendations. The main conclusion of this study is that that a legal framework in the area of corporate governance regulation is needed in Romania. I consider that the main CG principles should be enforced by developing a mandatory legal framework.

Creating corporate advantage.

Science.gov (United States)

Collis, D J; Montgomery, C A

1998-01-01

What differentiates truly great corporate strategies from the merely adequate? How can executives at the corporate level create tangible advantage for their businesses that makes the whole more than the sum of the parts? This article presents a comprehensive framework for value creation in the multibusiness company. It addresses the most fundamental questions of corporate strategy: What businesses should a company be in? How should it coordinate activities across businesses? What role should the corporate office play? How should the corporation measure and control performance? Through detailed case studies of Tyco International, Sharp, the Newell Company, and Saatchi and Saatchi, the authors demonstrate that the answers to all those questions are driven largely by the nature of a company's special resources--its assets, skills, and capabilities. These range along a continuum from the highly specialized at one end to the very general at the other. A corporation's location on the continuum constrains the set of businesses it should compete in and limits its choices about the design of its organization. Applying the framework, the authors point out the common mistakes that result from misaligned corporate strategies. Companies mistakenly enter businesses based on similarities in products rather than the resources that contribute to competitive advantage in each business. Instead of tailoring organizational structures and systems to the needs of a particular strategy, they create plain-vanilla corporate offices and infrastructures. The company examples demonstrate that one size does not fit all. One can find great corporate strategies all along the continuum.

An optimum source neutron spectrum and holder shape for extra-corporal treatment of liver cancer by BNCT

International Nuclear Information System (INIS)

Nievaart, Sander; Moss, Ray; Sauerwein, Wolfgang; Malago, Massimo; Kloosterman, Jan Leen; Hagen, Tim van der; Dam, Hugo van

2006-01-01

In extra-corporal treatment of liver cancer by BNCT, it is desired to have an as homogeneous as possible thermal neutron field throughout the organ. Previous work has shown that when using an epithermal neutron beam, the shape of the holder in which the liver is placed is the critical factor. This study develops the notion further as to what is the optimum neutron spectrum to perform such treatments. In the design calculations, when using Monte Carlo techniques, it is shown that when the expected contributions of the source neutrons in every part of the liver is calculated, a linear optimization scheme such as the Simplex method results in a mix of thermal and epithermal source neutrons to get the highest homogeneity for the thermal neutron field. This optimisation method is demonstrated in 3 holder shapes: cuboid, cylindrical and spherical with each 3 volumes of 2, 4 and 6 litres. A 10 cm thick cuboid model, irradiated from both sides gives the highest homogeneity. The spherical (rotating) holder has the lowest homogeneity but the highest contribution of every source neutron to the thermal neutrons in the liver. This can be advantageous when using a relatively small sized neutron beam with a low strength. (author)

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

Directory of Open Access Journals (Sweden)

S. I. Gusakov

2016-08-01

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

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

Directory of Open Access Journals (Sweden)

Ilija Gruevski

2018-12-01

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

Corporate Governance as a Crucial Factor in Achieving Sustainable Corporate Performance

Directory of Open Access Journals (Sweden)

Julija Bistrova

2014-06-01

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

45 CFR 1201.11 - Authority.

Science.gov (United States)

2010-10-01

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

Corporal punishment.

Science.gov (United States)

Bauman, L J; Friedman, S B

1998-04-01

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

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

NARCIS (Netherlands)

Hooghiemstra, R

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

Author Details

African Journals Online (AJOL)

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

Modern model of integrated corporate communication

Directory of Open Access Journals (Sweden)

Milica Slijepčević

2018-03-01

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

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

Directory of Open Access Journals (Sweden)

Ignacio Rodríguez del Bosque

2013-01-01

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

Licensing authority's control of radiation sources and nuclear materials in Brazil

International Nuclear Information System (INIS)

Binns, D.A.C.

2002-01-01

Full text: The Brazilian Nuclear Energy Commission is the national licensing authority and among its responsibilities is the control of nuclear materials and radiation sources. This control is carried out in three different ways: 1) Control of the import and export of nuclear materials and radiation sources. To be able to import or export any nuclear material or radiation source, the user has to have an explicit permission of the licensing authority. This is controlled by electronic means in which the user has to fill a special form found on the licensing authority's home page, where he has to fill in his name, license number, license number of his radiation protection officer and data of the material to be imported or exported. These data are checked with a data base that contains all the information of the licensed users and qualified personnel before authorization is emitted. The airport authorities have already installed x-ray machines to check all baggages entering or leaving the country. 2) Transport and transfer permit for radiation sources. In order to transport and/or transfer radiations sources and nuclear materials within the country, the user(s) have to submit an application to the licensing authority. The user(s) fill out an application form where he fills in his company's name, licensing I.D., radiation protection officer's name and I.D and identification of the sources involved. These information are checked with the licensing operations data before the operations is permitted. 3) Inspections and radiation monitoring systems. Routine and regulatory inspections are continuously carried out where the user's radiation sources and nuclear materials inventory are checked. Also the physical security and protection of these materials are verified. The installation of monitoring systems is an item that is being discussed with the airport authorities so as to increase the possibilities of detecting any illegal transport of these materials. (author)

Corporate Support of Education: Some Strings Attached

Science.gov (United States)

Malott, Robert H.

1978-01-01

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

Factor analysis of processes of corporate culture formation at industrial enterprises of Ukraine

Directory of Open Access Journals (Sweden)

Illiashenko Sergii

2016-06-01

Full Text Available Authors have analyzed and synthesized the features of formation and development of the corporate culture at industrial enterprises of Ukraine and on this basis developed recommendations for application in the management of strategic development. During the research authors used the following general scientific methods: at research of patterns of interaction national culture, corporate culture and the culture of the individual authors used logical generalization method; for determining factors influencing corporate culture formation with the level of occurrence authors used factor analysis; for trend analysis of the corporate culture development at appropriate levels authors used comparative method. Results of the analysis showed that macro- and microfactors are external and mezofaktors (adaptability of business and corporate governance, corporate ethics, corporate social responsibility and personnel policies, corporate finance are internal for an enterprise. Authors have identified areas for each of the factors, itemized obstacles to the establishment and development of corporate culture at Ukrainian industrial enterprises and proposed recommendations for these processes management.

Corporal punishment.

Science.gov (United States)

Zolotor, Adam J

2014-10-01

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

The Corporate Law Curriculum

Science.gov (United States)

Mofsky, James S.

1976-01-01

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

Lithuanian corporate tax accounting improvement solutions

OpenAIRE

Bružauskas, Valentinas; Stončiuvienė, Neringa

2012-01-01

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

Corporate crime: Criminological and cultural aspects

Directory of Open Access Journals (Sweden)

Keković Zoran

2011-01-01

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

Corporate finance in an interest free economy: An alternate approach to practiced Islamic Corporate Finance

OpenAIRE

Shaikh, Salman

2009-01-01

This paper suggests an alternate approach to corporate finance in an interest free economy by looking beyond practiced Islamic finance and suggesting alternatives for corporate finance in sourcing funds i.e. i) Ijara with embedded options, ii) limited liability partnership, iii) equity modes like Musharakah and Mudarabah iv) income bonds and v) convertible income bonds. It also suggests alternatives for corporate finance in using funds i.e. i) Islamic income funds, ii) Islamic REITs, iii) Tre...

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

Science.gov (United States)

2011-01-06

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

19 CFR 141.18 - Entry by nonresident corporation.

Science.gov (United States)

2010-04-01

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

Foundational sources and purposes of authority in Madayin

Directory of Open Access Journals (Sweden)

Danial Kelly

2015-02-01

Full Text Available The Madayin system that continues to be maintained by the Aboriginal Yolngu people of Arnhem Land in the Northern Territory is a holistic system of legal, religious and political authority. A recent increase in publically available information has enabled a broader audience to learn about the Madayin system. This article analyses the foundational sources of authority and purpose in the Madayin system.

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

OpenAIRE

Bistra Vassileva

2009-01-01

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

Features of the content of corporate contracts

Directory of Open Access Journals (Sweden)

Elena Petrovna Gladneva

2015-09-01

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

Environmental management in the National Power Corporation

International Nuclear Information System (INIS)

Petel, M.R.L.

1996-01-01

Environmental management in the National Power Corporation (NPC) is enshrined in the corporate charter. Environmental management practice can be traced back to the past purely hydroelectric power generation days, of the corporation. One good thing about nuclear power plant project of NPC, is that it required a formalization and documentation of environmental management, as part of the licensing procedure for the project. Thereafter, environmental management had been strengthened and institutionalized in the corporation. Succeeding years had also witnessed the escalation of the development and diversification of electricity generation sources, including the development of geothermal power, and to a small extent yet, renewable energy, such as wind power. The corporation has also intensified the installation of transmission lines of varying sizes in various locations and has gone, for now, for its internal needs, into telecommunications. With the anticipated further developments in the power sector, i.e., the ever increasing demand for power and the privitization of the power industry, new challenges loom in environmental management for the sector. The parallel developments in the environmental sciences and the collective experiences in power generation and environmental management, locally and abroad, will be very handy in meeting the challenges. The increasing stringency of environmental regulations and standards are also providing continuing challenges to all power utilities like NPC. Globally, the power scenario points towards challenging environmental management requirements, in view of the increasing complexity and gravity of environmental problems facing nations. NPC will still be a player in this scenario and therefore, will need to respond accordingly. (author)

Corporate Politics on Polish Millennials

Directory of Open Access Journals (Sweden)

Natalia Roślik

2017-12-01

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

Prospects and Challenges of Corporate Governance in Ghana

OpenAIRE

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

2013-01-01

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

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

Science.gov (United States)

2010-01-01

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

Implementation of the corporate governance code as a measure of an efficiency increasing process in corporate management

Directory of Open Access Journals (Sweden)

Ana SPÎNU

2017-03-01

Full Text Available The majority of leaders of economic entities in Moldova should recognize the role of effective corporate management for the proper development of their activities. Therefore, to ensure obtaining competitive advantage, the leaders must accept the fact that the policy of improvement of corporate management becomes a major component of enterprise development, and using the principles and best practices of corporate governance are already highlighted both at the level of their enterprises and at international level. Therefore, the authors of the article present some measures to streamline corporate management.

Corporate Branding and Corporate Reputation

DEFF Research Database (Denmark)

Karmark, Esben

2013-01-01

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

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

Directory of Open Access Journals (Sweden)

Bistra VASSILEVA

2009-01-01

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

Corporate Civil Disobedience in the Consumer Interest.

Science.gov (United States)

Dennis, Michael R.; And Others

1994-01-01

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

Safety assessment plans for authorization and inspection of radiation sources

International Nuclear Information System (INIS)

2002-05-01

The objective of this TECDOC is to enhance the efficacy, quality and efficiency of the whole regulatory process. It provides advice on good practice administrative procedures for the regulatory process for preparation of applications, granting of authorizations, inspection, and enforcement. It also provides information on the development and use of standard safety assessment plans for authorization and inspection. The plans are intended to be used in conjunction with more detailed advice related to specific practices. In this sense, this TECDOC provides advice on a systematic approach to evaluations of protection and safety while other IAEA Safety Guides assist the user to distinguish between the acceptable and the unacceptable. This TECDOC covers administrative advice to facilitate the regulatory process governing authorization and inspection. It also covers the use of standard assessment and inspection plans and provides simplified plans for the more common, well established uses of radiation sources in medicine and industry, i.e. sources for irradiation facilities, industrial radiography, well logging, industrial gauging, unsealed sources in industry, X ray diagnosis, nuclear medicine, teletherapy and brachytherapy

Safety assessment plans for authorization and inspection of radiation sources

International Nuclear Information System (INIS)

1999-09-01

The objective of this TECDOC is to enhance the efficacy, quality and efficiency of the whole regulatory process. It provides advice on good practice administrative procedures for the regulatory process for preparation of applications, granting of authorizations, inspection, and enforcement. It also provides information on the development and use of standard safety assessment plans for authorization and inspection. The plans are intended to be used in conjunction with more detailed advice related to specific practices. In this sense, this TECDOC provides advice on a systematic approach to evaluations of protection and safety while other IAEA Safety Guides assist the user to distinguish between the acceptable and the unacceptable. This TECDOC covers administrative advice to facilitate the regulatory process governing authorization and inspection. It also covers the use of standard assessment and inspection plans and provides simplified plans for the more common, well established uses of radiation sources in medicine and industry, i.e. sources for irradiation facilities, industrial radiography, well logging, industrial gauging, unsealed sources in industry, X ray diagnosis, nuclear medicine, teletherapy and brachytherapy

Corporate Author Entries. Revision 5

International Nuclear Information System (INIS)

Hendricks, P.L.

1986-05-01

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

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

Science.gov (United States)

2013-04-19

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

31 CFR 210.4 - Authorizations and revocations of authorizations.

Science.gov (United States)

2010-07-01

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

Capital Market-Driven Corporate Finance

OpenAIRE

Malcolm Baker

2009-01-01

Much of empirical corporate finance focuses on sources of the demand for various forms of capital, not the supply. Recently, this has changed. Supply effects of equity and credit markets can arise from a combination of three ingredients: investor tastes, limited intermediation, and corporate opportunism. Investor tastes when combined with imperfectly competitive intermediaries lead prices and interest rates to deviate from fundamental values. Opportunistic firms respond by issuing securities ...

THE SOUND OF CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

DUMITRASCU LUMINITA MIHAELA

2012-07-01

Full Text Available The paper explores the corporate governance and corporate social responsibility in music industry, by reviewing the literature and investigating the aspects in the context of a sample made by top companies in this domain. The paper spotlighting the mutual connections between corporate governance and corporate social responsibility. The research methodology used consists in investigate the corporate governance codes. It’s about a qualitative interpretive research methodology that was adopted. The findings suggest the intercorelation of corporate governance with corporate social responsibility. The main contribution of the author consists in the fact that the added value of this paper and the original contribution leads in the intercorelation of these two aspects of corporate governance and corporate social responsibility, the findings beeing interesting, implying that recent preoccupation with corporate governance in music industry is starting to be equable by some attention to social responsibility aspects, with growing appreciation of their interdependencies. Previous literature has researched corporate governance and corporate social responsibility independently. Due to this fact, this paper is considering them jointly. The paper is important for both practical and theoretical aspects: for managers and also can serve as the basis for future research on this topic. The current paper is realized in the doctoral program entitled “PhD in Economics at the Standards of European Knowledge- DoEsEc”, scientific coordinator Prof. PhD Niculae Feleaga, Institution: The Academy of Economic Studies Bucharest, Faculty of Accounting and Management Informatic System, Department of International Accounting, period of research 2009-2012.

The Corporations Act 2001

OpenAIRE

Bostock, Tom

2002-01-01

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

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

Directory of Open Access Journals (Sweden)

Folorunsho M. Ajide

2017-12-01

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

12 CFR 1408.4 - Delegation of authority.

Science.gov (United States)

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Iswandi Iswandi

2011-05-01

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

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

Directory of Open Access Journals (Sweden)

Zhanna Sergeyevna Belyayeva

2011-03-01

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

18 CFR 45.2 - Positions requiring authorization.

Science.gov (United States)

2010-04-01

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

British law on corporate bribery.

OpenAIRE

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...

Special Analysis for the Disposal of the Materials and Energy Corporation Sealed Sources at the Area 5 Radioactive Waste Management Site

Energy Technology Data Exchange (ETDEWEB)

Shott, Gregory [National Security Technologies, LLC. (NSTec), Mercury, NV (United States)

2017-05-15

This special analysis (SA) evaluates whether the Materials and Energy Corporation (M&EC) Sealed Source waste stream (PERM000000036, Revision 0) is suitable for shallow land burial (SLB) at the Area 5 Radioactive Waste Management Site (RWMS) on the Nevada National Security Site (NNSS). Disposal of the M&EC Sealed Source waste meets all U.S. Department of Energy (DOE) Manual DOE M 435.1-1, “Radioactive Waste Management Manual,” Chapter IV, Section P performance objectives (DOE 1999). The M&EC Sealed Source waste stream is recommended for acceptance without conditions.

Corporate governance and audit features: SMEs evidence

OpenAIRE

Al-Najjar, Basil

2018-01-01

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

Iranian Corporations and Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Hadi Chapardar

2011-10-01

Full Text Available Comparative studies have demonstrated that the themes for corporate social responsibility (CSR initiatives are different among nations and geographic regions based on their cultural, political, legal, social, and economic contexts. In this research, which was conducted on 56 corporations from IMI100 (100 Iranian companies with highest annual sales, ranked by Industrial Management Institute or IMI, CSR themes in priority have been identified. Data collected from a semistructured questionnaire and some complementary interviews were analyzed against the results of a reference study over 100 companies from developed countries. The resulted themes, some of which may have several subthemes, were developed in three economic, environmental, and social categories. Beside these qualitative findings, two indices are constructed for indicating the “importance” of and “contribution” to each theme. The results and discussions are supposed to help business leaders, international companies inside Iran, governmental authorities, and researchers to improve CSR discussions and practices in the country where CSR undergoes a less structured platform.

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

Directory of Open Access Journals (Sweden)

Etty Murwaningsari

2009-01-01

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

Corporate Law and Corporate Governance

OpenAIRE

Roberta Romano

1998-01-01

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

Risk Management: Coordinating Corporate Investment and Financing Policies

OpenAIRE

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

1992-01-01

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

Privatization and Corporate Governance in Poland: Problems and Trends

OpenAIRE

Piotr Kozarzewski

2006-01-01

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

Managing Corporate Reputation Through Corporate Branding

DEFF Research Database (Denmark)

Schultz, Majken; Hatch, Mary Jo; Adams, Nick

2012-01-01

This article, which concentrates on symbolic management by explaining the role of corporate branding in managing corporate reputation, using Novo Nordisk as a case study, presents three perspectives on corporate branding: the marketing perspective, the organisational perspective and the co...... is a way to influence corporate reputation. The Novo Nordisk management believes the data indicate that corporate branding influenced reputation more than the other way around. Formal brand management practices may work considerably better when they complement rather than try to control existing forces......-creation perspective. The three perspectives reviewed show the possibility of developing a multidisciplinary conceptualisation of corporate branding. They all offer insights important to managing organisations as corporate brands in a multi-stakeholder context and thus to the likelihood that corporate branding...

Research in corporate communication: An overview of an emerging field

OpenAIRE

Riel, Cees

1997-01-01

textabstractThis commentary is intended as an amendment to Argenti's (1996) viewpoint, published in Volume 10, Issue 1, of Management Communication Quarterly. Van Riel provides an overview of research in corporate communication, focusing on achievements found in the international academic literature in both communication and business school disciplines. In the author's opinion, there are three key concepts in corporate communication research: corporate identity, corporate reputation, and orch...

Employment of the Disabled in Large Corporations.

Science.gov (United States)

Rabby, Rami

1983-01-01

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

Corporate Governance in PT Lippo Karawaci Tbk

Directory of Open Access Journals (Sweden)

Retno Kusumastuti

2012-06-01

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

CORPORATE GOVERNANCE IN INDIA: AN ANALYSIS

Directory of Open Access Journals (Sweden)

Meghna Thapar

2017-03-01

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

CSR INTEGRATION INTO THE CORPORATE STRATEGY

Directory of Open Access Journals (Sweden)

Patrizia GAZZOLA

2014-12-01

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

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

OpenAIRE

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

2015-01-01

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

Corporate Investments in Education during an Economic Downturn

Science.gov (United States)

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

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Colin Sharp

1993-11-01

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

THE FORMATION AND DEVELOPMENT OF CORPORATE CULTURE OF THE MEDICAL ORGANIZATIONS

Directory of Open Access Journals (Sweden)

O. L. Zadvornaya

2016-01-01

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

METHODS OF EVALUATING THE ECONOMIC EFFICIENCY OF FORMATION OF CORPORATE ENTITIES IN THE FOOD INDUSTRY

Directory of Open Access Journals (Sweden)

N. V. Grishchenko

2014-01-01

Full Text Available Summary: One of the most important issues of improving the management of corporate entities in the food industry is a unified methodological approach to the assessment of economic efficiency. To further improve this methodology approaches evaluation of the efficiency of the creation and development of organizational systems, as well as experience the calculations of estimated figures. Evaluation of the effectiveness of the formation of corporate entities in the food industry should be carried out depending on the stage of the formation of corporate education, which leads to the allocation of the following stages: preliminary calculations, allowing to obtain projections at the stage of idea generation, validation and design of corporate education; calculation of performance indicators corporate education; clarifying the calculations performed on the stage of functioning of corporate education, allowing to take into account not only the main directions of effect due to the formation of corporate structures, but also new sources of savings associated with the possibility of obtaining a formed structure of the system benefits; determination the effectiveness of the organization management corporate education; calculating the integral of the coefficient of efficiency of corporate education. The technique of an estimation of efficiency of formation of corporate entities, subject to practical implementation for analytical purposes, a different set of metrics and indicators calculated differentially depending on the phase (phase corporate improvement that allows you to get an objective view of the intermediate output and outcome effectiveness of the formation of corporate entities in the food industry. The purpose of this technique is to identify the internal resources of improving the formation of corporate education and management. Users of this technique can be leaders and specialists of the corporate entities interested in an objective assessment of

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

NARCIS (Netherlands)

S. Oded (Sharon)

2017-01-01

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

Corporate against corporate management

OpenAIRE

Runcev, Nikolce; Krstev, Boris; Golomeova, Mirjana

2010-01-01

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

Measuring instruments of corporate reputation

Directory of Open Access Journals (Sweden)

Damir Grgić

2008-12-01

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

Corporate Characteristics, Political Embeddedness and Environmental Pollution by Large U.S. Corporations

Science.gov (United States)

Prechel, Harland; Zheng, Lu

2012-01-01

Organizational and environmental sociology contain surprisingly few studies of the corporation as one of the sources of environmental pollution. To fill this gap, we focus on the parent company as the unit of analysis and elaborate environmental theories that focus on the organizational and political-legal causes of pollution. Using a compiled…

Author Details

African Journals Online (AJOL)

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

Are the strategic stars aligned for your corporate brand?

Science.gov (United States)

Hatch, M J; Schultz, M

2001-02-01

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

45 CFR 2507.12 - Authority.

Science.gov (United States)

2010-10-01

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

Auditors' Experience with Corporate Psychopaths

DEFF Research Database (Denmark)

Klarskov Jeppesen, Kim; Leder, Christina

2016-01-01

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

Corporate Governance: A Keynote Speech

DEFF Research Database (Denmark)

Balling, Morten

1998-01-01

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

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

OpenAIRE

Etty Murwaningsari

2009-01-01

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

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

Science.gov (United States)

2010-11-17

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

CORPORATE SOCIAL RESPONSIBILITY: OPTIONAL OR REGULATORY

Directory of Open Access Journals (Sweden)

MIHAELA IRINA IONESCU

2012-05-01

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

Corporate Responsibility

DEFF Research Database (Denmark)

Waddock, Sandra; Rasche, Andreas

2015-01-01

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

12 CFR 1510.5 - How does the Funding Corporation make interest payments on its obligations?

Science.gov (United States)

2010-01-01

... four sources. The Funding Corporation must pay the interest due on its obligations with funds it obtains from the following sources and in the following order: (1) Earnings on assets of the Funding... payment to be paid by the Funding Corporation from sources other than the Secretary and the amounts...

Corporal and capital punishment of juveniles.

Science.gov (United States)

Frazier, H C

1990-01-01

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

Author Details

African Journals Online (AJOL)

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

Author Details

African Journals Online (AJOL)

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

Author Details

African Journals Online (AJOL)

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

National system of notification, authorization and inspection for the control of radiation sources in Ghana

International Nuclear Information System (INIS)

Schandorf, C.; Darko, E.O.; Yeboah, J.; Asiamah, S.D.

2001-01-01

The Radiation Protection Board (RPB) was established in 1993 in Ghana as the regulatory authority for radiation protection and safety of radiation sources; its functions are prescribed in the 1993 national radiation protection regulation. The report describes how the country's radiation protection and safety infrastructure have been established, including the RPB's organizational structure, with reference in particular to the main activities carried out by both the Regulatory Control Department and the Radiation and Waste Safety Department. It also briefly mentions the existing RPB human resources; the national system of notification, authorization and inspection of radiation sources; the inventory of radiation sources; and the management of disused radiation sources. Finally, the report identifies the two main problem areas regarding the regulatory control of radiation sources in the country. (author)

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

Science.gov (United States)

Sugita, Minoru; Miyakawa, Michiko

2016-01-01

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

Sovereign Wealth Funds – the New Challenge for Corporate Governance

Directory of Open Access Journals (Sweden)

Dariusz Urban

2010-10-01

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

Corporate plan 1994/95 to 1998/99

International Nuclear Information System (INIS)

1994-04-01

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

RUSSIAN CORPORATIONS: THE PROBLEM OF INTRACORPORATE RELATIONS AND INTERESTS

Directory of Open Access Journals (Sweden)

Olga Brizhak

2015-09-01

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

25 CFR 226.8 - Corporation and corporate information.

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Corporation and corporate information. 226.8 Section 226... RESERVATION LANDS FOR OIL AND GAS MINING Leasing Procedure, Rental and Royalty § 226.8 Corporation and corporate information. (a) If the applicant for a lease is a corporation, it shall file evidence of...

Author Details

African Journals Online (AJOL)

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

Author Details

African Journals Online (AJOL)

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

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African Journals Online (AJOL)

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

Corporate Governance: Can Universities Learn from the Private Sector?

Science.gov (United States)

Henze, Raphaela

2010-01-01

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

39 CFR 222.1 - Authority to administer postal affairs.

Science.gov (United States)

2010-07-01

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

Author Details

African Journals Online (AJOL)

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

Author Details

African Journals Online (AJOL)

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

Author Details

African Journals Online (AJOL)

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

Author Details

African Journals Online (AJOL)

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

Author Details

African Journals Online (AJOL)

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

Author Details

African Journals Online (AJOL)

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

Elimination of corporal punishment of children's a human right

Directory of Open Access Journals (Sweden)

Stevanović Ivana

2010-01-01

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

Corporate fraud and bank loans: Evidence from china

Directory of Open Access Journals (Sweden)

Yunsen Chen

2011-09-01

Full Text Available Receiving punishment from regulators for corporate fraud can affect financing contracts between a firm and its bank, as both the firm’s credit risk and information risk increase after punishment. By focusing on Chinese firms’ borrowing behavior after events of corporate fraud, we find that firms’ bank loans after punishment are not only significantly lower, but are also less than those for non-fraudulent firms. In addition, loan interest rates after punishment are not only higher than before, but also higher than those for their non-fraudulent counterparts. In addition, we find that corporate fraud indirectly destabilizes the “performance-bank loan” relationship. Our results suggest that corporate fraud negatively affects a firm’s ability to source debt financing, which provides new evidence about the economic consequences of fraud.

Corporate fraud and bank loans:Evidence from china

Institute of Scientific and Technical Information of China (English)

Yunsen; Chen; Song; Zhu; Yutao; Wang

2011-01-01

Receiving punishment from regulators for corporate fraud can affect financing contracts between a firm and its bank,as both the firm’s credit risk and information risk increase after punishment By focusing on Chinese firms’borrowing behavior after events of corporate fraud,we find that firms’bank loans after punishment are not only significantly lower,but are also less than those for non-fraudulent firms.In addition,loan interest rates after punishment are not only higher than before,but also higher than those for their non-fraudulent counterparts.In addition,we find that corporate fraud indirectly destabilizes the"performance-bank loan"relationship.Our results suggest that corporate fraud negatively affects a firm’s ability to source debt financing,which provides new evidence about the economic consequences of fraud.

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

Science.gov (United States)

Takahashi, Toshiro; Ellen, Moriah; Brown, Adalsteinn

2013-01-01

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

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

International Nuclear Information System (INIS)

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

Author Details

African Journals Online (AJOL)

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

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African Journals Online (AJOL)

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

Author Details

African Journals Online (AJOL)

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

Probability of Corporal Punishment: Lack of Resources and Vulnerable Students

Science.gov (United States)

Han, Seunghee

2011-01-01

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

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

Science.gov (United States)

Deeter-Schmelz, Dawn Reneé

2015-01-01

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

The role of corporate governance in preventing economic crises

Directory of Open Access Journals (Sweden)

Marek Matuszak

2012-12-01

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

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

Science.gov (United States)

Persons, Obeua

2012-01-01

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

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

NARCIS (Netherlands)

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

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

Innovation activity of corporations in emerging economies

Directory of Open Access Journals (Sweden)

Soboleva Ekaterina N.

2016-01-01

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

Corporate Governance, between Classicism and Modernism

Directory of Open Access Journals (Sweden)

Niculae Feleaga

2006-07-01

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

Corporate Governance, between Classicism and Modernism

Directory of Open Access Journals (Sweden)

Cristina Vasile

2006-09-01

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

Contested sources of authority

DEFF Research Database (Denmark)

Kyed, Helene Maria; Buur, Lars

2006-01-01

the implementation of Decree 15/2000, which is the first legislation in post-colonial Mozambique to formalize ‘traditional authority’. Views of traditional authority as either a ‘genuine’ African form of authority legitimized by traditional beliefs and practices, or as a form of power ‘corrupted’ by colonial rule...

Corporate income taxation uncertainty and foreign direct investment

OpenAIRE

Zagler, Martin; Zanzottera, Cristiana

2012-01-01

This paper analyzes the effects of legal uncertainty around corporate income taxation on foreign direct investment (FDI). Legal uncertainty can take many forms: double tax agreements, different types of legal systems and corruption. We test the effect of legal uncertainty on foreign direct investment with an international panel. We find that an increase in the ratio of the statutory corporate income tax rate of the destination relative to the source country exhibits a negati...

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

OpenAIRE

Murwaningsari, Etty

2010-01-01

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

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

Science.gov (United States)

2011-05-17

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

Development of Public Market of Corporate Bonds in Poland

Directory of Open Access Journals (Sweden)

Piotr Prewysz-Kwinto

2014-12-01

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

The nuclear power corporation's foreign exchange risk management research

International Nuclear Information System (INIS)

Zhang Yi

2012-01-01

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

News about newspaper advertisers: To what extent can corporate advertising budgets predict editorial uptake and coverage of corporate press releases?

OpenAIRE

Lischka, Juliane A; Stressig, J; Bünzli, F

2016-01-01

News value theory aims to predict a story’s chance of being selected for publication based on news factors and ascribed news values. News values can also predict the coverage of corporate press releases. For news decisions, a newspaper’s revenue model may force editors to consider whether the source of a press release is an advertising client, despite the ‘separation of church and state’. In addition, for business journalism, corporate press releases have become an increasingly important news...

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

Directory of Open Access Journals (Sweden)

Hanna Kim

2015-03-01

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

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

Directory of Open Access Journals (Sweden)

Alex Kostyuk

2018-01-01

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

ASPECTS REGARDING CORPORATE MANDATORY AND VOLUNTARY DISCLOSURE

Directory of Open Access Journals (Sweden)

Popa Adina

2008-05-01

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

Strategic Risk Management and Corporate Value Creation

DEFF Research Database (Denmark)

Andersen, Torben Juul; Roggi, Oliviero

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

Corporate Social Responsibility of Multinational Oil Corporations to ...

African Journals Online (AJOL)

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

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

OpenAIRE

Alan J. Auerbach

1984-01-01

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

Audits by registrants authorized for use of radiation sources in well logging

International Nuclear Information System (INIS)

Jordan, O.D.

1999-01-01

An audit was carried out by the Argentine Nuclear Regulatory Authority to verify regulations and safe working procedures compliance by registrants authorized for use of radiation sources in well logging. A task force based on four inspection teams was organized. The audit was carried out at registrant's premises (equipment storage facilities) simultaneously. The evaluation was based on a system allowing a fast qualification of both, potential problems identified and their solutions. The results show that 95 % of the inspected locations were classified under the 'acceptable', 'good' and 'very good' headings. (author)

The Impact of International Diversification on the Corporate Valuation

OpenAIRE

Jakubenko Alena Anatol'evna

2014-01-01

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

NRPB corporate plan

International Nuclear Information System (INIS)

Clarke, Roger

1995-01-01

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

40 CFR 401.12 - Law authorizing establishment of effluent limitations guidelines for existing sources, standards...

Science.gov (United States)

2010-07-01

... effluent limitations guidelines for existing sources, standards of performance for new sources and... ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) EFFLUENT GUIDELINES AND STANDARDS GENERAL PROVISIONS § 401.12 Law authorizing establishment of effluent limitations guidelines for existing sources, standards of performance...

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

OpenAIRE

Ahmed, Hameed; Najam, Ali

2006-01-01

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

Corporate identity as a factor of corporate security

OpenAIRE

Perelygina, Elena

2011-01-01

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

Borehole disposal of spent radiation sources: 1. Principles

International Nuclear Information System (INIS)

Blerk, J.J. van; Kozak, M.W.

2000-01-01

Large numbers of spent radiation sources from the medical and other technical professions exist in many countries, even countries that do not possess facilities related to the nuclear fuel cycle, that have to be disposed. This is particularly the case in Africa, South America and some members of the Russian Federation. Since these sources need to be handled separately from the other types of radioactive waste, mainly because of their activity to volume ratio, countries (even those with access to operational repositories) find it difficult to manage and dispose this waste. This has led to the use of boreholes as disposal units for these spent sources by some members of the Russian Federation and in South Africa. However, the relatively shallow boreholes used by these countries are not suitable for the disposal of isotopes with long half-lifes, such as 226 Ra and 241 Am. With this in mind the Atomic Energy Corporation of South Africa initiated the development of the BOSS disposal concept - an acronym for Borehole disposal Of Spent Sources - as part of an International Atomic Energy Agency (IAEA) AFRA I-14 Technical Corporation (TC) project. In this paper, the principles of this disposal concept, which is still under development, will be discussed. (author)

A new corporate governance

Directory of Open Access Journals (Sweden)

Ion Bucur

2015-12-01

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

Corporate Identity as a Factor of Corporate Security

Directory of Open Access Journals (Sweden)

Elena B. Perelygina

2011-01-01

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

Corporate plan 1997/98 to 2001/02

International Nuclear Information System (INIS)

1997-01-01

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

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

Directory of Open Access Journals (Sweden)

Tarik Dogru

2017-02-01

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

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

OpenAIRE

Patricia Martínez García de Leaniz; Ignacio Rodríguez del Bosque

2013-01-01

Purpose: Intellectual capital offers a potential source of sustainable competitive advantage and is believed to be the source from which economic growth may sprout. However, not many papers analyze the effect of sustainability in the elements involving intellectual capital. This paper seeks to highlight the key role played by corporate sustainability on corporate reputation as one of the key components of relational capital based on the knowledge-based theory.Design/methodology/approach: Auth...

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

Science.gov (United States)

1994-02-14

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

How do Regional Headquarters Influence Corporate Decisions in Networked MNCs?

DEFF Research Database (Denmark)

Mahnke, Volker; Ambos, Björn; Nell, Phillip Christopher

2012-01-01

In networked MNCs where knowledge and power are distributed, corporate strategy processes benefit from input arising from many different levels of the organization. Recently, the regional (i.e., supra-national) level has been emphasized as an important additional source of knowledge and input......, and as a bridge between local subsidiaries and global corporate headquarters. This paper builds theory on the antecedents to regional headquarters' influence on corporate decisions (i.e., organizational, behavioral, and motivational). Based on a survey of regional headquarters in Europe and their relations...... with MNC headquarters, we provide empirical evidence that a regional headquarters' autonomy and signaling behavior have significant effects on its influence on corporate strategy. Furthermore, we find support for our hypothesis that the regional headquarters' charter moderates such bottom–up influence....

Rand Corporation

Science.gov (United States)

... Jobs at RAND Media Resources Congressional Resources Doing Business with RAND Supporting RAND Educational Opportunities Alumni Association Follow RAND Corporation on Facebook RAND Corporation on Twitter RAND Corporation on LinkedIn ...

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

NARCIS (Netherlands)

de Graaf, Frank Jan; Stoelhorst, Jan Willem

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

The Concept Of A Sustainable Approach To Corporate Real Estate Management

Directory of Open Access Journals (Sweden)

Ziemba Ewa

2015-12-01

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

The Significance of the 2014 Corporate Governance Code of the Bank of Russia

Directory of Open Access Journals (Sweden)

Anna Vladislavovna Shashkova

2014-01-01

Full Text Available The present article focuses on corporate governance in Russia, as well as on the approval in 2014 of the Code of Corporate Governance by the Bank of Russia and by the Russian Government. The article also provides the concept of the famous foreign term Compliance. Compliance is a system based on binding rules of conduct contained in the regulations which are mandatory for the company. In order to fulfill best practices and implement local acts on the most important issues for the company, many foreign companies as well as large Russian companies have formed special Compliance departments. Taking into account such international experience and international corporate governance principles the Bank of Russia has elaborated the Corporate Governance Code, approved by the Russian Government in February 2014. Corporate Governance Code regulates a number of the most important issues of corporate governance such as shareholders'rights and fair treatment of shareholders; Board of Directors; Corporate Secretary of the Company; system of remuneration of members of the Board of Directors, executive bodies and other key executives of the company; system of risk management and internal control; disclosure of information about the company, the information policy of the company; major corporate actions. The most important issue which is analyzed by the author is the problem of the composition of the Board of Directors: the presence of independent directors in the company. According to the author the new Corporate Governance Code reflects the latest trends as well as the current situation with corporate governance in Russia today.

Promoting nuclear energy through corporate media tools

International Nuclear Information System (INIS)

Moore, Alexander

2002-01-01

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

European Corporate Law, 2nd edition

DEFF Research Database (Denmark)

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

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

Protestant fundamentalism and attitudes toward corporal punishment of children.

Science.gov (United States)

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

1991-01-01

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

Corporate Support of Education: No Strings Attached

Science.gov (United States)

Cabot, Louis W.

1978-01-01

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

Specifics of corporate management in agribusiness in transitional conditions

Directory of Open Access Journals (Sweden)

Vignjević-Đorđević Nada

2015-01-01

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

Corporate Sustainable Development Assessment Base on the Corporate Social Responsibility

OpenAIRE

Sun Mei; Nagata Katsuya; Onoda Hiroshi

2011-01-01

With the resource exhaustion, bad affections of human activities and the awakening of the human rights, the corporate social responsibility became popular corporate strategy achieving sustainable development of both corporation and society. The issue of Guideline of Chinese Corporate Social Responsibility Report promotes greatly corporation to take social responsibility. This paper built the index system according to this guideline and takes the textile industry as an exa...

INTERNAL CONTROLS IN ENSURING GOOD CORPORATE GOVERNANCE IN FINANCIAL INSTITUTIONS

Directory of Open Access Journals (Sweden)

KOSMAS NJANIKE

2011-01-01

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

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

Science.gov (United States)

2013-08-20

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

Corporate social responsibility in Islam

OpenAIRE

Elasrag, Hussein

2015-01-01

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

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

Science.gov (United States)

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

2014-11-01

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

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

Science.gov (United States)

2013-08-27

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

Exploring the theological foundation of Corporate Social Responsibility in Islam, Christianity and Judaism for Strengthening Compliance and Reporting: An Eclectic Approach

Directory of Open Access Journals (Sweden)

Lukman Raimi

2013-12-01

religions play direct and indirect role in corporate governance and people‘s lifestyle. This paper explores eclectic sources to provide answer to the questions: Does CSR have theological foundation in Islam Christianity and Judaism? Can religions strengthen CSR and fortify compliance and reporting? The authors sourced the required qualitative data from journal articles, Islamic jurisprudence, Judaic sources and Biblical texts as well as relevant online resources on the subject. The extractions from eclectic sources were subjected to content analysis from which conclusions on the two questions were established. The findings indicate that CSR has theological foundation in the three religions, and religious ethics and values could be potent drivers for strengthening CSR and reporting.

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

OpenAIRE

Ibrian CARAMIDARU; Sabina IRIMIE

2011-01-01

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

Corporate Taxation and Corporate Governance

DEFF Research Database (Denmark)

Köthenbürger, Marko; Stimmelmayr, Michael

2009-01-01

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

LITERATURE REVIEW ON CORPORATE GOVERNANCE - FIRM PERFORMANCE RELATIONSHIP

Directory of Open Access Journals (Sweden)

Pintea Mirela-Oana

2015-07-01

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

The Role of Cultural Compatibility in Effective Management The Application of Cultural Four-dimensional Model in Transnational Corporations

Institute of Scientific and Technical Information of China (English)

成哲

2015-01-01

Cross-cultural management is often regarded as a discipline of international management focusing on cultural encounters between the organization and the nation-state, and providing tools to tackle cultural difl＇erences seen as sources of conflict, friction or misunderstanding. Based on Greet Hofstede＇ s Cultural Model, this paper attempts to shed some light on effective corporation management through cultural analysis of the difl＇erences between China and western countries. The paper puts more emphasis on the impact of cultural compatibility on effective corporation man- agement through the case study of China, Japan, Germany and America. The author argues that managers and employ- ees involved in companies with diverse cultural backgrounds should be integrated and developed into a specific local context through interlocking their cultural identifications and the organizational practices.

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

Science.gov (United States)

Enosh, Guy; Leshem, Elazar; Buchbinder, Eli

2016-10-01

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

Corporate reputation: a review of literature

Directory of Open Access Journals (Sweden)

Patricia de Salles Vance

2007-12-01

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

Knowledge Transfer and Accommodation Effects in Multinational Corporations

DEFF Research Database (Denmark)

Geisler Asmussen, Christian; Foss, Nicolai J.; Pedersen, Torben

2013-01-01

Foreign subsidiaries in multinational corporations (MNCs) possess knowledge that has different sources (e.g., the firm itself or various sources in the environment). How such sources influence knowledge transfer is not well understood. Drawing on the "accommodation effect" from cognitive psychology...... if a certain tipping point of internally sourced knowledge has been surpassed. This suggests that subsidiary knowledge stocks that are balanced in terms of their origins tend to be more valuable, congruous, and fungible, and therefore more likely to be transferred to other MNC units...

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

Science.gov (United States)

2011-04-27

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

Corporate Social Responsibility and Corporate Financial Performance: Evidence from Korea

OpenAIRE

Choi, Jong-Seo; Kwak, Young-Min; Choe, Chongwoo

2010-01-01

This paper studies the empirical relation between corporate social responsibility (CSR) and corporate financial performance in Korea using a sample of 1122 firm-years during 2002-2008. We measure corporate social responsibility by both an equal-weighted CSR index and a stakeholder-weighted CSR index suggested by Akpinar et al. (2008). Corporate financial performance is measured by ROE, ROA and Tobin’s Q. We find a positive and significant relation between corporate financial performance and t...

Essays in corporate finance and financial intermediation

NARCIS (Netherlands)

Kempf, Elisabeth

2016-01-01

This thesis consists of three chapters in corporate finance and financial intermediation. The first two chapters explore sources of incentives and learning for finance professionals. Specifically, the first chapter studies how the option to go work for an investment bank affects the incentives of

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

Directory of Open Access Journals (Sweden)

Uwalomwa Uwuigbe

2017-09-01

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

Corporate Social and Ecological Responsibility of Russian Coal Mining Companies

Directory of Open Access Journals (Sweden)

Ravochkin Nikita

2017-01-01

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

Corporate Social and Ecological Responsibility of Russian Coal Mining Companies

Science.gov (United States)

Ravochkin, Nikita; Shchennikov, Vladimir; Syrov, Vasiliy

2017-11-01

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

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

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

Bhanji, Zahra

2008-01-01

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

land as a source of revenue mobilisation for local authorities in ghana

African Journals Online (AJOL)

Prince Acheampong

available to the local authorities to raise money from their land resources. ... In Ghana, the Local Government Act, 1993 (Act 462) lists ten main sources of ..... The betterment levy is a tax, which has been little used – perhaps because it is ...

FMA Roundtable on New Developments in European Corporate Governance

DEFF Research Database (Denmark)

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

2017-01-01

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

Corporate Foundations

DEFF Research Database (Denmark)

Herlin, Heidi; Thusgaard Pedersen, Janni

2013-01-01

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

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

OpenAIRE

International Finance Corporation; U.S. Department of Commerce

2004-01-01

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

Pengungkapan Corporate Social Responsibility, Struktur Corporate Governance dan Nilai Perusahaan

Directory of Open Access Journals (Sweden)

Salmah Pattisahusiwa

2017-06-01

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

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

Science.gov (United States)

2011-11-29

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

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

Directory of Open Access Journals (Sweden)

M. Y. Dmytrenko

2014-07-01

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

The path to corporate responsibility.

Science.gov (United States)

Zadek, Simon

2004-12-01

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

Corporate Social Responsibility and the Millennials

Science.gov (United States)

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

2011-01-01

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

Corporate Entrepreneurship

DEFF Research Database (Denmark)

Lassen, Astrid Heidemann

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

Work in corporate sustainability policies: the contribution of ergonomics.

Science.gov (United States)

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

2014-01-01

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

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

Science.gov (United States)

Agada, John

1996-01-01

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

Circular economy in corporate sustainability strategies: A review of corporate sustainability reports in the fast-moving consumer goods sector

DEFF Research Database (Denmark)

Stewart, Raphaëlle Marie Marianne; Niero, Monia

2018-01-01

that Circular Economy has started to be integrated into the corporate sustainability agenda. Most reported activities are oriented toward the main product and packaging, focusing on end-of-life management and sourcing strategies, and to a lesser extent on circular product design and business model strategies...

Corporate branding with the help of corporate real estate

NARCIS (Netherlands)

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

2009-01-01

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

THE MODERN CORPORATE APPROACH TO THE SOCIAL RESPONSIBILITY OF BUSINESS

Directory of Open Access Journals (Sweden)

V.N. Zadorozhnyj

2007-12-01

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

ANALYSIS OF THE FOREIGN GOVERNMENT AND CORPORATE PROCUREMENT MANAGEMENT EXPERIENCE

Directory of Open Access Journals (Sweden)

Vladimir Vladimirovich Savchenko

2016-01-01

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

Benchmarking study of corporate research management and planning practices

Science.gov (United States)

McIrvine, Edward C.

1992-05-01

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

Corporate environmental responsibility – a key determinant of corporate reputation

Directory of Open Access Journals (Sweden)

Cristina GĂNESCU

2014-06-01

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

A CASE OF CORPORATE DECEIT: THE ENRON WAY

Directory of Open Access Journals (Sweden)

Amol Gore

2011-04-01

Full Text Available This case documents the evolution of ‘fraud culture’ at Enron Corporation and vividly explicates the downfall of this giant organization that has become a synonym for corporate deceit. The objectives of this case are to illustrate the impact of culture on established, rational management control procedures and emphasize the importance of resolute moral leadership as a crucial qualification for board membership in corporations that shape the society and affect the lives of millions of people. The data collection for this case has  included various sources such as key electronic databases as well as secondary data available in the public domain. The case is prepared as an academic or teaching purpose case study that can be utilized to demonstrate the manner in which corruption creeps into an ambitious organization and paralyses the proven management control systems. Since the topic of corporate practices and fraud management is inherently interdisciplinary, the case would benefit candidates of many courses including Operations Management, Strategic Management, Accounting, Business Ethics and Corporate Law. In order to enhance the academic value, the in-class discussions could be initiated by elucidating the effects of mass unethical behaviour and conceptualisation of the management morality principles, delving into the implications for  managers.

The State Power Corporation of China

Institute of Scientific and Technical Information of China (English)

无

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,

A Hard Month's Work in Manila. Securing Radioactive Sources

International Nuclear Information System (INIS)

Potterton, Louise

2013-01-01

Security managers keep a watchful eye on spent radioactive sources. These disused sources, which served myriad purposes in medicine, industry and research, present a potential security threat; they could be obtained by terrorists to construct a dirty bomb. To ensure nuclear security and safety, it is essential to package, store and eventually dispose of these spent sources safely and securely. In some cases, that is easier said than done. For instance, removing an old and highly radioactive source from a medical device is difficult and dangerous. Imagine doing this remotely, using manipulators, in temperatures of up to 35 degrees and over 20 times. This is exactly what the IAEA, together with the South African Nuclear Energy Corporation (Necsa), successfully achieved in March and April 2013 at the Philippine Nuclear Research Institute (PNRI) in Manila. (author)

Corporate Social and Ecological Responsibility of Russian Coal Mining Companies

OpenAIRE

Ravochkin Nikita; Shchennikov Vladimir; Syrov Vasiliy

2017-01-01

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

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

Science.gov (United States)

Roy, Lynn

2001-01-01

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

19 CFR 113.37 - Corporate sureties.

Science.gov (United States)

2010-04-01

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

Corporate plan 1996/97 to 2000/01

International Nuclear Information System (INIS)

1996-01-01

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

Corporate social responsibility, corporate reputation and employee engagement

OpenAIRE

Ali, Imran; Ali, Jawaria Fatima

2011-01-01

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

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

OpenAIRE

Spear, Sara; Roper, Stuart

2013-01-01

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

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

Science.gov (United States)

2012-12-26

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

Corporate governance, corporate finance and stock markets in emerging countries

OpenAIRE

Singh, Ajit

2003-01-01

This paper focuses on the inter-relationship between corporate governance, financing of corporate growth and stock market development in emerging countries. It explores both theoretically and empirically the nature of the inter-relationships between these phenomena, as well their implications for economic policy. It concentrates on how corporate growth is financed, an area where the literature has identified important anomalies in relation to corporate behaviour and governance. The paper prov...

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

Directory of Open Access Journals (Sweden)

Karina Ponomareva

2017-01-01

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

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

Science.gov (United States)

Wilson, F C

1982-01-01

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

31 CFR 321.7 - Authorized cash payments.

Science.gov (United States)

2010-07-01

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

Business Ethics and Corporate Sustainability

OpenAIRE

A. Tencati; F. Perrini

2011-01-01

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

77 FR 74520 - Encore Clean Energy, Inc., Energy & Engine Technology Corp., Equity Media Holdings Corporation...

Science.gov (United States)

2012-12-14

... SECURITIES AND EXCHANGE COMMISSION [File No. 500-1] Encore Clean Energy, Inc., Energy & Engine Technology Corp., Equity Media Holdings Corporation, eTotalSource, Inc., Extensions, Inc., Firepond, Inc., and GNC Energy Corporation; Order Withdrawing Trading Suspension as to Extensions, Inc. December 12...

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

Science.gov (United States)

Hyman, Irwin A.; And Others

1978-01-01

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

The development of Corporate social responsibility in Lithuanian food industry

OpenAIRE

Navickas, Valentinas; Kontautienė, Rima

2014-01-01

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

Corporate culture: the missing piece of the healthcare puzzle.

Science.gov (United States)

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

2003-01-01

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

CORPORATE VOLUNTEERING AS AN ELEMENT OF SUSTAINABLE DEVELOPMENT OF THE ORGANIZATION

Directory of Open Access Journals (Sweden)

Natalia Ivanovna Gorlova

2018-01-01

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

The end of corporate imperialism.

Science.gov (United States)

Prahalad, C K; Lieberthal, Kenneth

2003-08-01

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

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

Directory of Open Access Journals (Sweden)

Alena Kocmanová

2016-09-01

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

77 FR 15145 - Ares Capital Corporation et al.;

Science.gov (United States)

2012-03-14

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

The integration of corporate governance in corporate social responsibility disclosures

NARCIS (Netherlands)

Kolk, A.; Pinkse, J.

2010-01-01

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

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

Science.gov (United States)

Light, Michelle

2007-01-01

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

Corporate political activities, religiosity and corporate decision making

OpenAIRE

Low, Yik Pui

2017-01-01

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

Corporate communication positioned with communication studies: Corporate Communications, an International Journal: The Journal and its history, scope and future developments

NARCIS (Netherlands)

Elving, W.J.L.

2012-01-01

Studies of communication by and inside organizations are conducted within various fields, including the field of corporate communication. In this manuscript, the author presents the journal and positions the various fields of study that are represented within it. The theoretical foundations of

Corporate Bonds in Denmark

DEFF Research Database (Denmark)

Tell, Michael

2015-01-01

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

Corporate sustainability: environmental, social, economic and corporate performance

Directory of Open Access Journals (Sweden)

Alena Kocmanová

2011-01-01

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

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

Science.gov (United States)

2010-04-20

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

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

Science.gov (United States)

2011-06-24

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

The co-production of business news and its effects : The corporate framing mediated-moderation model

NARCIS (Netherlands)

Verhoeven, P.

2016-01-01

Corporations serve as an important news source for journalists. Media relations have long been considered a key facet of public relations (PR). This study presents scientific literature on businesses and news media published between 1963 and 2013 and models what corporations say to journalists, how

Characteristics of the Corporate Bank Governance System in Bosnia and Herzegovina

Directory of Open Access Journals (Sweden)

Branko Matić

2010-07-01

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

Corporate Awakening

DEFF Research Database (Denmark)

LaFrance, Julie; Lehmann, Martin

2005-01-01

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

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

DEFF Research Database (Denmark)

Ulhøi, John Parm; Welford, Richard

2000-01-01

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

Evolution of Corporate Essence

DEFF Research Database (Denmark)

Fomcenco, Alex

2016-01-01

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

Formation and importance of corporate culture in the system of management

Directory of Open Access Journals (Sweden)

A. V. Bogomolov

2017-01-01

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

The Global Renewable Energy Equipment Industry: the Market. Market Analysis - 2017-2035 Trends - Corporate Strategies

International Nuclear Information System (INIS)

2017-08-01

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, Demand, Supply; 3. Corporate Strategies and Competition: Competitive Forces, Structure of Competition, Corporate Strategies; 4. Case Studies; 5. Statistical Appendix; 6. Sources; 7. Annexes

Corporate governance in Macedonia – micro and macro analysis

Directory of Open Access Journals (Sweden)

Mico Apostolov

2011-03-01

Full Text Available The corporate governance issue in Macedonian companies has been brought forward during the recent few years. The main reason is the fact that the privatization process completion of socially-owned and partly state-owned enterprises has put emphasis to the challenge to reasonably regulate relationships established within companies on one hand, and relationships between companies and larger society on the other. All market economies, including those with longest tradition, have faced this kind of challenge so far. Corporate governance becomes an increasingly important issue for the Macedonian economy. It is being taken with greater consideration by the companies, regulators and government. The strong wave of privatization programs from mid-90’ have resulted in an altered business environment, and new legal and institutional frameworks have been established. Indeed, corporate governance contributes to sustainable economic development by enhancing the performance of companies and increasing their access to external sources of capital. In this paper we will make attempt to analyze the predominant factors that Create a prolific corporate governance environment in two terms; a micro level and macro level.

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

OpenAIRE

Marat F. Mazitov

2013-01-01

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

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

OpenAIRE

Yu-Chun Lin

2017-01-01

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

Strategy and society: the link between competitive advantage and corporate social responsibility.

Science.gov (United States)

Porter, Michael E; Kramer, Mark R

2006-12-01

Governments, activists, and the media have become adept at holding companies to account for the social consequences of their actions. In response, corporate social responsibility has emerged as an inescapable priority for business leaders in every country. Frequently, though, CSR efforts are counterproductive, for two reasons. First, they pit business against society, when in reality the two are interdependent. Second, they pressure companies to think of corporate social responsibility in generic ways instead of in the way most appropriate to their individual strategies. The fact is, the prevailing approaches to CSR are so disconnected from strategy as to obscure many great opportunities for companies to benefit society. What a terrible waste. If corporations were to analyze their opportunities for social responsibility using the same frameworks that guide their core business choices, they would discover, as Whole Foods Market, Toyota, and Volvo have done, that CSR can be much more than a cost, a constraint, or a charitable deed--it can be a potent source of innovation and competitive advantage. In this article, Michael Porter and Mark Kramer propose a fundamentally new way to look at the relationship between business and society that does not treat corporate growth and social welfare as a zero-sum game. They introduce a framework that individual companies can use to identify the social consequences of their actions; to discover opportunities to benefit society and themselves by strengthening the competitive context in which they operate; to determine which CSR initiatives they should address; and to find the most effective ways of doing so. Perceiving social responsibility as an opportunity rather than as damage control or a PR campaign requires dramatically different thinking--a mind-set, the authors warn, that will become increasingly important to competitive success.

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

Directory of Open Access Journals (Sweden)

František Bartes

2014-01-01

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

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

Science.gov (United States)

2010-10-06

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

Corporate Language Policies

DEFF Research Database (Denmark)

Sanden, Guro Refsum

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

Corporate Language Policies

DEFF Research Database (Denmark)

Sanden, Guro Refsum

2015-01-01

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

The Global Oil and Gas Industry: the Market. Market Analysis - 2017-2020 Trends - Corporate Strategies

International Nuclear Information System (INIS)

2017-07-01

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, Supply, Demand, Prices, Trade; 3. Corporate Strategies and Competition: Competitive Environment, Leaders' Recent Performances, Corporate Strategies; 4. Case Studies; 5. Statistical Appendix; 6. Sources; 7. Annexes

Sustainability and Convergence: The Future of Corporate Governance Systems?

Directory of Open Access Journals (Sweden)

Daniela M. Salvioni

2016-11-01

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

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

Science.gov (United States)

2013-04-04

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

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

Directory of Open Access Journals (Sweden)

Buzar Stipe

2015-12-01

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

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

Science.gov (United States)

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

2004-04-01

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

Measurement and diagnosis system for 1.2 MV repetitive pulsed power source

International Nuclear Information System (INIS)

Li Yawei; Deng Jianjun; Xie Min; Feng Zongming; Liu Yuntao; Ma Chenggang

2010-01-01

In order to analyze the discharge performance and improve the design of the power system, a set of measurement and diagnosis system for the 1.2 MV repetitive pulsed power source, which supplies the drive power for a high power microwave source, has been designed by studying the high-voltage, high-current testing technology, data acquisition, signal processing, fault diagnosis, virtual instruments and electromagnetic compatibility technology, etc. A resistive-capacitive divider and a Rogowski coil are adopted in measurement; ADLINK corporation's PXI chips are used in data acquisition; data transmission system, condition monitoring and data analysis are developed by LabVIEW. This system can realize on-line monitoring and data analysis for the repetitive pulsed power source. (authors)

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

Science.gov (United States)

2013-06-05

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

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL: PADA PERUSAHAAN IC INTENSIVE

Directory of Open Access Journals (Sweden)

Dista Amalia Arifah

2012-12-01

Full Text Available Intangible asset proxied by Intellectual Capital has important role to drive companies values creation. Although many companies have applied corporate governance mechanism in order to have IC disclosure recognition, most of them do not focus on Intellectual Capital disclosure yet. The aim of this study is to analyze the influence of corporate governance mechanisms consisting of size of the board commissioners, the independence level of independent commissioner, the activities of independent commissioners, and audit committee on the intellectual capital disclosures of the companies listed in BEI in 2009 using intensive ICs category with the adding of kontrol variables. This study will provide an illustration on how the mechanisms of corporate governance practices and IC disclosure become a value creation source for the company. There are a total of 176 companies categorized as IC intensive. Using a purposive sampling method, 45 companies were selected as samples. The 2009 annual reports of the companies are used as secondary data source of this research. Furthermore, to get ICs disclosure data content analysis technique was used both for quantity and quality terms. The results indicate that audit committee is the only corporate governance mechanism that significantly affects the level of IC disclosures.

A Hard Month's Work in Manila. Securing Radioactive Sources (Arabic Edition)

International Nuclear Information System (INIS)

Potterton, Louise

2013-01-01

Security managers keep a watchful eye on spent radioactive sources. These disused sources, which served myriad purposes in medicine, industry and research, present a potential security threat; they could be obtained by terrorists to construct a dirty bomb. To ensure nuclear security and safety, it is essential to package, store and eventually dispose of these spent sources safely and securely. In some cases, that is easier said than done. For instance, removing an old and highly radioactive source from a medical device is difficult and dangerous. Imagine doing this remotely, using manipulators, in temperatures of up to 35 degrees and over 20 times. This is exactly what the IAEA, together with the South African Nuclear Energy Corporation (Necsa), successfully achieved in March and April 2013 at the Philippine Nuclear Research Institute (PNRI) in Manila. (author)

A Hard Month's Work in Manila. Securing Radioactive Sources (Chinese Edition)

International Nuclear Information System (INIS)

Potterton, Louise

2013-01-01

Security managers keep a watchful eye on spent radioactive sources. These disused sources, which served myriad purposes in medicine, industry and research, present a potential security threat; they could be obtained by terrorists to construct a dirty bomb. To ensure nuclear security and safety, it is essential to package, store and eventually dispose of these spent sources safely and securely. In some cases, that is easier said than done. For instance, removing an old and highly radioactive source from a medical device is difficult and dangerous. Imagine doing this remotely, using manipulators, in temperatures of up to 35 degrees and over 20 times. This is exactly what the IAEA, together with the South African Nuclear Energy Corporation (Necsa), successfully achieved in March and April 2013 at the Philippine Nuclear Research Institute (PNRI) in Manila. (author)

A Hard Month's Work in Manila. Securing Radioactive Sources (Spanish Edition)

International Nuclear Information System (INIS)

Potterton, Louise

2013-01-01

Security managers keep a watchful eye on spent radioactive sources. These disused sources, which served myriad purposes in medicine, industry and research, present a potential security threat; they could be obtained by terrorists to construct a dirty bomb. To ensure nuclear security and safety, it is essential to package, store and eventually dispose of these spent sources safely and securely. In some cases, that is easier said than done. For instance, removing an old and highly radioactive source from a medical device is difficult and dangerous. Imagine doing this remotely, using manipulators, in temperatures of up to 35 degrees and over 20 times. This is exactly what the IAEA, together with the South African Nuclear Energy Corporation (Necsa), successfully achieved in March and April 2013 at the Philippine Nuclear Research Institute (PNRI) in Manila. (author)

A Hard Month's Work in Manila. Securing Radioactive Sources (Russian Edition)

International Nuclear Information System (INIS)

Potterton, Louise

2013-01-01

Security managers keep a watchful eye on spent radioactive sources. These disused sources, which served myriad purposes in medicine, industry and research, present a potential security threat; they could be obtained by terrorists to construct a dirty bomb. To ensure nuclear security and safety, it is essential to package, store and eventually dispose of these spent sources safely and securely. In some cases, that is easier said than done. For instance, removing an old and highly radioactive source from a medical device is difficult and dangerous. Imagine doing this remotely, using manipulators, in temperatures of up to 35 degrees and over 20 times. This is exactly what the IAEA, together with the South African Nuclear Energy Corporation (Necsa), successfully achieved in March and April 2013 at the Philippine Nuclear Research Institute (PNRI) in Manila. (author)

New Brunswick Power Nuclear Corporation update 2005

International Nuclear Information System (INIS)

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

2005-01-01

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

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

African Journals Online (AJOL)

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

British Columbia Petroleum Corporation annual report 1992-1993

International Nuclear Information System (INIS)

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

Data quality and processing for decision making: divergence between corporate strategy and manufacturing processes

Science.gov (United States)

McNeil, Ronald D.; Miele, Renato; Shaul, Dennis

2000-10-01

Information technology is driving improvements in manufacturing systems. Results are higher productivity and quality. However, corporate strategy is driven by a number of factors and includes data and pressure from multiple stakeholders, which includes employees, managers, executives, stockholders, boards, suppliers and customers. It is also driven by information about competitors and emerging technology. Much information is based on processing of data and the resulting biases of the processors. Thus, stakeholders can base inputs on faulty perceptions, which are not reality based. Prior to processing, data used may be inaccurate. Sources of data and information may include demographic reports, statistical analyses, intelligence reports (e.g., marketing data), technology and primary data collection. The reliability and validity of data as well as the management of sources and information is critical element to strategy formulation. The paper explores data collection, processing and analyses from secondary and primary sources, information generation and report presentation for strategy formulation and contrast this with data and information utilized to drive internal process such as manufacturing. The hypothesis is that internal process, such as manufacturing, are subordinate to corporate strategies. The impact of possible divergence in quality of decisions at the corporate level on IT driven, quality-manufacturing processes based on measurable outcomes is significant. Recommendations for IT improvements at the corporate strategy level are given.

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

Science.gov (United States)

2013-05-08

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

Transnational corporations and health: a research agenda.

Science.gov (United States)

Baum, Frances Elaine; Margaret Anaf, Julia

2015-01-01

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

Corporate Business Diplomacy

DEFF Research Database (Denmark)

Søndergaard, Mikael

2014-01-01

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

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

Science.gov (United States)

2011-01-10

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

Tax Loss Utilization and Corporate Groups: A Policy Conundrum

Directory of Open Access Journals (Sweden)

Stephen R. Richardson

2013-01-01

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

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

OpenAIRE

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

2015-01-01

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

THEORETICAL AND PRACTICAL APPROACHES REGARDING THE ADOPTION OF CORPORATE GOVERNANCE CODES

Directory of Open Access Journals (Sweden)

Sorin Nicolae Borlea

2013-09-01

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

The Corporate Marketing Department

DEFF Research Database (Denmark)

Ritter, Thomas; Eggert, Andreas; Münkhoff, Eva

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

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

OpenAIRE

Kazaka, Olga

2014-01-01

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

The Sources of Authority for Shamanic Speech: Examples from the Kham-Magar of Nepal

Directory of Open Access Journals (Sweden)

Anne de Sales

2016-10-01

Full Text Available This article tries to identify the sources of authority that allow the ritual specialists of the Kham-Magar community to act as its spokespersons with invisible partners and say the truth. The author partly challenges Bourdieu’s vision that ritual techniques such as ritual language are mainly techniques of domination. She explores, rather, the truth conditions of shamanic speech and the pragmatic effects of the ritual use of language, including a complex definition of the performer.

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

OpenAIRE

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

2014-01-01

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

Achieving Integrated Performance Management with the Corporate University

Science.gov (United States)

Dealtry, Richard

2005-01-01

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

Corporate competitiveness and sustainability risks

Directory of Open Access Journals (Sweden)

Udo Braendle

2017-12-01

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

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

OpenAIRE

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

2013-01-01

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

ON-LINE PLATFORM FOR COMPETENCES DEVELOPMENT IN CORPORATE EDUCATIONAL SYSTEMS

Directory of Open Access Journals (Sweden)

L. G. Andreeva

2016-01-01

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

Why Do We Look Bad? A Consumer Perspective of Un/Ethical Corporate Behavior

OpenAIRE

Katja H. Brunk

2009-01-01

This research provides a much needed consumer perspective of corporate ethics. Based on twenty consumer interviews, the study conceptualizes potential sources of ‘consumer perceived ethicality (CPE) of a company/brand by investigating consumers’ ethical perceptions of business behavior. The developed taxonomy delineates six domains and sub-domains of CPE origin, relating to the impact corporate behavior has on: (1) consumers, (2) employees, (3) the environment, (4) the overseas community, (5)...

Parents’ Primary Professional Sources of Parenting Advice Moderate Predictors of Parental Attitudes toward Corporal Punishment

Science.gov (United States)

Taylor, Catherine A.; McKasson, Sarah; Hoy, Guenevere; DeJong, William

2016-01-01

Despite the risk it poses to children’s mental and physical health, approval and use of corporal punishment (CP) remains high in the United States. Informed by the Theory of Planned Behavior, we examined potential predictors of attitudes supportive of CP while assessing the moderating effects of parents’ (N=500) chosen primary professional source of advice regarding child discipline: pediatricians (47.8%), religious leaders (20.8%), mental health professionals (MHPs) (n=18.4%), or other identified professionals (13.0%). We conducted a random-digit-dial telephone survey among parents ages 18 and over within New Orleans, LA. The main outcome measure was derived from the Attitudes Toward Spanking scale (ATS). The main “predictors” were: perceived injunctive norms (i.e., perceived approval of CP by professionals; and by family and friends), perceived descriptive norms of family and friends regarding CP, and expected outcomes of CP use. We used multivariate OLS models to regress ATS scores on the predictor variables for each subset of parents based on their chosen professional source of advice. Perceived approval of CP by professionals was the strongest predictor of parental attitudes supportive of CP, except for those seeking advice from MHPs. Perceived injunctive and descriptive norms of family and friends were important, but only for those seeking advice from pediatricians or religious leaders. Positive expected outcomes of CP mattered, but only for those seeking advice from religious leaders or MHPs. In conclusion, the strength and relevance of variables predicting attitudes toward CP varied according to the professional from which the parent was most likely to seek advice. PMID:28529440

Parents' Primary Professional Sources of Parenting Advice Moderate Predictors of Parental Attitudes toward Corporal Punishment.

Science.gov (United States)

Taylor, Catherine A; McKasson, Sarah; Hoy, Guenevere; DeJong, William

2017-02-01

Despite the risk it poses to children's mental and physical health, approval and use of corporal punishment (CP) remains high in the United States. Informed by the Theory of Planned Behavior, we examined potential predictors of attitudes supportive of CP while assessing the moderating effects of parents' (N=500) chosen primary professional source of advice regarding child discipline: pediatricians (47.8%), religious leaders (20.8%), mental health professionals (MHPs) (n=18.4%), or other identified professionals (13.0%). We conducted a random-digit-dial telephone survey among parents ages 18 and over within New Orleans, LA. The main outcome measure was derived from the Attitudes Toward Spanking scale (ATS). The main "predictors" were: perceived injunctive norms (i.e., perceived approval of CP by professionals; and by family and friends), perceived descriptive norms of family and friends regarding CP, and expected outcomes of CP use. We used multivariate OLS models to regress ATS scores on the predictor variables for each subset of parents based on their chosen professional source of advice. Perceived approval of CP by professionals was the strongest predictor of parental attitudes supportive of CP, except for those seeking advice from MHPs. Perceived injunctive and descriptive norms of family and friends were important, but only for those seeking advice from pediatricians or religious leaders. Positive expected outcomes of CP mattered, but only for those seeking advice from religious leaders or MHPs. In conclusion, the strength and relevance of variables predicting attitudes toward CP varied according to the professional from which the parent was most likely to seek advice.

Corporate Social Responsibility and Corporate Social Innovation: A Conceptual Understanding

Directory of Open Access Journals (Sweden)

Jali Muhamad Nizam

2017-01-01

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

[A computerized system for the management of letters of authorization for access to sensitive data in a research and teaching hospital].

Science.gov (United States)

Bodina, Annalisa; Brizzolara, Antonella; Vadruccio, Gianluca; Castaldi, Silvana

2012-01-01

This paper describes the experience of a hospital which has introduced a system of computerized management of letters of authorization for healthcare workers to access sensitive health data, through the use of open source software. A new corporate intranet portal was created with access given only to the privacy contacts of each operational unit of the hospital. Once the privacy contact has entered the relevant user authorization, these must be approved first by the Directors of the respective operational units and finally by the privacy officer. The introduction of this system has allowed a systematic approach to the management of authorization for access to health data by hospital staff, regular updating and monitoring of the authorization and the start of a process of digitalization of documents.

INTEGRATED CORPORATE STRATEGY MODEL

Directory of Open Access Journals (Sweden)

CATALINA SORIANA SITNIKOV

2014-02-01

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

Corporations as social contractors : a study on corporate social responsibility

OpenAIRE

Kalstad, Marius Aas

2007-01-01

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

Corporate environmental responsibility – a key determinant of corporate reputation

OpenAIRE

Cristina Ganescu; Laura Dindire

2014-01-01

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

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

Science.gov (United States)

2010-07-28

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

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

Directory of Open Access Journals (Sweden)

Patricia Crifo

2016-06-01

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

CORPORATE SOCIAL RESPONSIBILITY. EXAMPLE ROSIA MONTANA GOLD CORPORATION

OpenAIRE

Vasile Burja; Silvia – Stefania Mihalache

2010-01-01

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

Corporate Governance

Directory of Open Access Journals (Sweden)

Dragoș-Mihail Daghie

2011-05-01

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

Corporate Governance Country Assessment : Malaysia

OpenAIRE

World Bank

2012-01-01

This report assesses Ghana s corporate governance policy framework. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Ghana. It is an update of the 2005 Corporate Governance ROSC. Good corporate governance enhances investor trust, helps to protects mino...

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

OpenAIRE

Mukherjee Reed, Ananya; Reed, Darryl

2004-01-01

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

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

OpenAIRE

Armour, John; Hansmann, Henry; Kraakman, Reinier

2017-01-01

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

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

Directory of Open Access Journals (Sweden)

Jaja Suteja

2017-12-01

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

Corporate Politics on Polish Millennials

OpenAIRE

Natalia Roślik

2017-01-01

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

Revisiting the Complexities of Corporate Branding

DEFF Research Database (Denmark)

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

2013-01-01

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

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

Science.gov (United States)

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

2014-09-01

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

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

Science.gov (United States)

2011-01-03

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

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

African Journals Online (AJOL)

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

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

Science.gov (United States)

Saltman, Kenneth J.

2016-01-01

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

The present problems of hygienic supervising of workplaces with ionizing radiation sources

International Nuclear Information System (INIS)

Husar, J.

1995-01-01

This paper deals with the problems of hygienic supervising of workplaces with ionizing radiation sources in Bratislava. Most problems consist in present economic transformation of State Corporations. Abolishing of previous State Corporations and arising of new organizations means new field of their activities. It often happens, that previously used ionizing radiation sources, X-ray tubes, or radioactive sources, are not longer to use and it is necessary to remove corresponding workplaces.The big State Corporation with series of subsidiaries in whole Slovakia was divided to many new smaller Joint-stock Corporations. A subsidiary possessed workplace with X-ray tube and sealed radioactive source of medium radioactivity. During a routine hygienic inspection was found, that the original establishment was abolished, all personal dismissed and another organization is going to move at this place. New organization personnel has not known,that the previous workplace was such one with radiation sources. The situation was complicated by the fact, that new management had no connection to previous personnel and had not sufficient information about abolished establishment. The problem of supervising workplaces with ionizing radiation sources is described. (J.K.)

The present problems of hygienic supervising of workplaces with ionizing radiation sources

Energy Technology Data Exchange (ETDEWEB)

Husar, J [State Health Institute of Slovak Republic, Bratislava (Czech Republic)

1996-12-31

This paper deals with the problems of hygienic supervising of workplaces with ionizing radiation sources in Bratislava. Most problems consist in present economic transformation of State Corporations. Abolishing of previous State Corporations and arising of new organizations means new field of their activities. It often happens, that previously used ionizing radiation sources, X-ray tubes, or radioactive sources, are not longer to use and it is necessary to remove corresponding workplaces.The big State Corporation with series of subsidiaries in whole Slovakia was divided to many new smaller Joint-stock Corporations. A subsidiary possessed workplace with X-ray tube and sealed radioactive source of medium radioactivity. During a routine hygienic inspection was found, that the original establishment was abolished, all personal dismissed and another organization is going to move at this place. New organization personnel has not known,that the previous workplace was such one with radiation sources. The situation was complicated by the fact, that new management had no connection to previous personnel and had not sufficient information about abolished establishment. The problem of supervising workplaces with ionizing radiation sources is described. (J.K.).

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

OpenAIRE

Balmer, JMT; Powell, SM; Greyser, SA

2011-01-01

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

Corporal punishment in elementary education: views of Barbadian schoolchildren.

Science.gov (United States)

Anderson, S; Payne, M A

1994-04-01

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

The Global Petrochemical Industry: the market. Market Analysis - 2017-2023 Trends - Corporate Strategies

International Nuclear Information System (INIS)

2017-02-01

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 Environment, Demand, Supply, Trade; 3. Corporate Strategies and Competition: Competitive Environment, Structure of Competition, Business Strategies; 4. Case Studies; 5. Statistical Appendix; 6. Sources; 7. Annexes

The Working Environment and Changing Role of Corporate Librarians in Taiwan

Directory of Open Access Journals (Sweden)

Hsueh-hua Chen

2003-06-01

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

The Role of Corporate and Government Surveillance in Shifting Journalistic Information Security Practices

Science.gov (United States)

Shelton, Martin L.

2015-01-01

Digital technologies have fundamentally altered how journalists communicate with their sources, enabling them to exchange information through social media as well as video, audio, and text chat. Simultaneously, journalists are increasingly concerned with corporate and government surveillance as a threat to their ability to speak with sources in…

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

Science.gov (United States)

Stolz, Ingo Stephan

2012-01-01

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

12 CFR 561.15 - Corporation.

Science.gov (United States)

2010-01-01

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

Meeting the challenge of corporate entrepreneurship.

Science.gov (United States)

Garvin, David A; Levesque, Lynne C

2006-10-01

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

12 CFR 583.8 - Corporation.

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

2011-10-31

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

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

Science.gov (United States)

Lahaie, Denis

2005-01-01

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

Corporate risk management : an overview

NARCIS (Netherlands)

Oosterhof, Casper M.

2001-01-01

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

Corporate marketing: Apocalypse, advent and epiphany

OpenAIRE

Balmer, JMT

2009-01-01

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

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

Science.gov (United States)

Everett, Jeff

2013-01-01

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

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

Science.gov (United States)

McClure, Timothy E.; May, David C.

2008-01-01

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

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

Directory of Open Access Journals (Sweden)

Juan Antonio Gaviria

2017-07-01

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

Retail E-Commerce Security Status among Fortune 500 Corporations

Science.gov (United States)

Zhao, Jensen J.; Zhao, Sherry Y.

2012-01-01

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

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

Science.gov (United States)

Douglas, Emily M

2006-01-01

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

The Relationship Between Oil and Gas Industry Investment in Alternative Energy and Corporate Social Responsibility

Science.gov (United States)

Konyushikhin, Maxim

The U.S. Energy Information Administration forecasted energy consumption in the United States to increase approximately 19% between 2006 and 2030, or about 0.7% annually. The research problem addressed in this study was that the oil and gas industry's interest in alternative energy is contrary to its current business objectives and profit goals. The purpose of the quantitative study was to explore the relationship between oil and gas industry investments in alternative energy and corporate social responsibilities. Research questions addressed the relationship between alternative energy investment and corporate social responsibility, the role of oil and gas companies in alternative energy investment, and why these companies chose to invest in alternative energy sources. Systems theory was the conceptual framework, and data were collected from a sample of 25 companies drawn from the 28,000 companies in the oil and gas industry from 2004 to 2009. Multiple regression and correlation analysis were used to answer the research questions and test hypotheses using corporate financial data and company profiles related to alternative energy investment and corporate social responsibility in terms of oil and gas industry financial support of programs that serve the greater social good. Results indicated significant relationships between alternative energy investment and corporate social responsibility. With an increasing global population with energy requirements in excess of what is available using traditional means, the industry should increase investment in alternative sources. The research results may promote positive social change by increasing public awareness regarding the degree to which oil and gas companies invest in developing alternative energy sources, which might, in turn, inspire public pressure on companies in the oil and gas industry to pursue use of alternative energy.

How e-learning contributes to corporation competitiveness

International Nuclear Information System (INIS)

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

2006-01-01

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

Corporate Finance, Incomplete Contracts, and Corporate Control

OpenAIRE

Patrick Bolton

2014-01-01

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

Corporate Risk Disclosure and Corporate Governance

Directory of Open Access Journals (Sweden)

Kaouthar Lajili

2009-12-01

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

Development of transnational corporations in the world: opportunities and threats

Directory of Open Access Journals (Sweden)

Alexandra NICULA

2015-06-01

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

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

Directory of Open Access Journals (Sweden)

Dewi Damayanti

2017-10-01

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

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

Science.gov (United States)

2010-09-29

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

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

Science.gov (United States)

2011-04-07

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

Physician views on practicing professionalism in the corporate age.

Science.gov (United States)

Castellani, B; Wear, D

2000-07-01

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

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

Science.gov (United States)

Chelte, Anthony F.; And Others

1989-01-01

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

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

OpenAIRE

Buzar Stipe

2015-01-01

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

Corporate Involvement in C AI

Science.gov (United States)

Baker, Justine C.

1978-01-01

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

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

NARCIS (Netherlands)

Ehrenhard, Michel L.; Fiorito, Timo L.

2018-01-01

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

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

Science.gov (United States)

Davis, Robert E.

2017-01-01

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

Not invented here : managing corporate innovation in a new era

NARCIS (Netherlands)

Vrande, van de V.J.A.

2007-01-01

Not Invented here: Managing Corporate Innovation in a New Era External technology sourcing as a means to develop new businesses is taking a more central role in established companies. Acquiring new technologies from outside the firm which speeds up the innovation process and complements internal R&D

The financial position and funding of French non-financial corporations

OpenAIRE

G. Cette.; J.-P. Villetelle.

2015-01-01

This study, based on recent company statistics from national accounts and financial statements, shows a deterioration in the financial position of French non-financial corporations. This is affecting their performances and is prompting them to diversify their sources of funding in order to rationalise their financial structure.

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

Science.gov (United States)

Crosbie, Eric; Gonzalez, Mariaelena

2014-01-01

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

Corporate social responsibility and corporate governance in Indonesian public listed companies

OpenAIRE

Ika Siti Rochmah; Dwiwinarno Titop; Widagdo Ari Kuncara

2017-01-01

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

Evolution of open source networks in industry

NARCIS (Netherlands)

de Laat, P.B.

2004-01-01

The open source software movement has become a threat to corporate software development. In response, companies started to develop products and services related to open source software. Subsequently, they also tried to come to terms with the processes that are characteristic of open source software

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

Science.gov (United States)

2012-10-29

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

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

Science.gov (United States)

Thompson, G

2001-06-01

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

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

Directory of Open Access Journals (Sweden)

Gorelova I. N.

2016-09-01

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

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

Directory of Open Access Journals (Sweden)

Olga S. Makarenko

2017-06-01

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

Information and Corporate Cultures.

Science.gov (United States)

Drake, Miriam A.

1984-01-01

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

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

Science.gov (United States)

Gershoff, Elizabeth T; Font, Sarah A

2016-01-01

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

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

OpenAIRE

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

2014-01-01

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

Health Applications for Corporate Health Management.

Science.gov (United States)

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

2017-05-01

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

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

Directory of Open Access Journals (Sweden)

Ayoib Che Ahmad

2003-01-01

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

PECULIARITIES OF APPROACHES TO THE ASSESSMENT OF CORPORATE MERGERS IN THE BANKING SECTOR OF UKRAINE

Directory of Open Access Journals (Sweden)

S. Naumenkova

2013-08-01

Full Text Available In this article peculiarities of existing approaches to the assessment of the results of corporate mergers and acquisitions are investigated, advantages and disadvantages of their application in the banking sector are identified, the algorithm of synergy effect from the merger of banks is substantiated, main sources of growth in the value of the corporation as a result of mergers(acquisitions are discovered.

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

Directory of Open Access Journals (Sweden)

Oliver S. Crocco

2017-04-01

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

La práctica corporal y la imagen corporal: reconstruyendo significados

Directory of Open Access Journals (Sweden)

Angela Vaquero Barba

2014-01-01

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

Corporate Social Responsibility Benchmarking in the Sporting Goods Industry

OpenAIRE

Åkesson, Taru

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Nor Azizah Zainal Abidin

2007-01-01

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

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

OpenAIRE

Caldart, Adrian A.; Ricart, Joan E.

2006-01-01

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

Corporate Innovation and Entrepreneurial Development | Iyayi ...

African Journals Online (AJOL)

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

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

OpenAIRE

Nor Azizah Zainal Abidin; Halimah @ Nasibah Ahmad

2007-01-01

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

Corporate Governance and Strategic Management Accounting Disclosure

Directory of Open Access Journals (Sweden)

Setianingtyas Honggowati

2017-06-01

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

Corporate Governance Structure and Audit Quality

OpenAIRE

ZENG, SHIWEN

2012-01-01

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

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

Directory of Open Access Journals (Sweden)

Vasylchuk Irуna P.

2018-03-01

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

The Effect of Outsourcing Cost on Corporate Performance: A Study of Nigerian Brewery Industry

OpenAIRE

Ifurueze M.S.K CAN, Acti; Ekezie Chineze Abigail

2014-01-01

Outsourcing as common phenomena in the corporate world especially in the developing country and in industry where human resource development is at low ebb has its merit and demerit. This paper therefore examined the effect of outsourcing on corporate performance measured by profitability. Various objectives and reasons for outsourcing were highlighted. Data was collected from external and internal source. Two hypotheses were postulated and Regression analysis was run to determine the relation...

Shorting ethos?: Aristotelian ethos in the context of corporate reputation, persuasion and shared values

OpenAIRE

Shanahan, Michael Ford; Seele, Peter

2017-01-01

Corporate ethics is a complex field of study that focuses on the sources and role of moral expectations among modern corporate stakeholders. While there has been significant theoretical development and adoption by practitioners on the topic over the past thirty years in the field, ethical scandals persist, almost at unprecedented levels. The pressure to meet short term shareholder financial targets, the lack of consistency and clarity of moral expectations among stakeholders, the corporat...

Technology collaboration by means of an open source government

Science.gov (United States)

Berardi, Steven M.

2009-05-01

The idea of open source software originally began in the early 1980s, but it never gained widespread support until recently, largely due to the explosive growth of the Internet. Only the Internet has made this kind of concept possible, bringing together millions of software developers from around the world to pool their knowledge. The tremendous success of open source software has prompted many corporations to adopt the culture of open source and thus share information they previously held secret. The government, and specifically the Department of Defense (DoD), could also benefit from adopting an open source culture. In acquiring satellite systems, the DoD often builds walls between program offices, but installing doors between programs can promote collaboration and information sharing. This paper addresses the challenges and consequences of adopting an open source culture to facilitate technology collaboration for DoD space acquisitions. DISCLAIMER: The views presented here are the views of the author, and do not represent the views of the United States Government, United States Air Force, or the Missile Defense Agency.

Simulation of a dense plasma focus x-ray source

International Nuclear Information System (INIS)

Stark, R.A.

1994-01-01

The authors are performing simulations of the magnetohydrodynamics of a Dense Plasma Focus (DPF) x-ray source located at Science Research Laboratory (SRL), Alameda, CA, in order to optimize its performance. The SRL DPF, which was developed as a compact source for x-ray lithography, operates at 20 Hz, giving x-ray power (9--14 Angstroms) of 500 W using neon gas. The simulations are performed with the two dimensional MHD code MACH2, developed by Mission Research Corporation, with a steady state corona model as the equation of state. The results of studies of the sensitivity of x-ray output to charging voltage and current, and to initial gas density will be presented. These studies should indicate ways to optimize x-ray production efficiency. Simulations of various inner electrode configurations will also be presented

Health hazard evaluation report HETA 82-361-1437, Kerr-McGee Nuclear Corporation, Grants, New Mexico

International Nuclear Information System (INIS)

Ward, E.M.; Smith, A.B.; Thun, M.J.; Hills, B.

1984-03-01

A health-hazard evaluation at Kerr/McGee Nuclear Corporation's uranium (7440611) mill (SIC-1094) in Grants, New Mexico was conducted in November, 1982. Evaluation was requested because of union concern about exposure and possible nephrotoxic effects of yellowcake, a concentrate of natural uranium, produced at the mill. Personnel records, company environmental and personal monitoring, and urine uranium bioassay data were reviewed. Further medical evaluation at the facility is not warranted as the longest exposure to yellowcake was only 7 years. The authors recommend that Kerr/McGee use the NRC guidelines for assessing exposure. Emission source in the drier and precipitation area should be identified and engineering controls installed to reduce the exposure

Corporate Governance and Shareholder Litigation

OpenAIRE

Kalchev, Georgi

2009-01-01

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

COMPARATIVE STUDY ON CORPORATE GOVERNANCE

Directory of Open Access Journals (Sweden)

Gavrea Corina

2011-12-01

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

Corporate income tax

OpenAIRE

Popová, Barbora

2014-01-01

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

41 CFR 304-3.6 - May I inform a non-Federal source of my agency's authority to accept payment for travel expenses...

Science.gov (United States)

2010-07-01

...-Federal source of my agency's authority to accept payment for travel expenses to attend a meeting? 304-3.6... agency's authority to accept payment for travel expenses to attend a meeting? Yes, you or your agency may inform the non-Federal source of your agency's authority to accept payment for travel expenses to attend...

ALTERNATIVE MODEL FOR CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY: ACTIVE, PARTICIPATIVE, AND JUST

Directory of Open Access Journals (Sweden)

Arif Firmansyah

2016-05-01

Full Text Available In this study, will be assessed the implementation of corporate social responsibility by coal corporate to look for an alternative model of corporate social responsibility and environtment protection in the context of protecting and managing of natural resources with environmentally concept. Juridical with conceptual approach, the source analysis data technique derived from literature studies and documents. Dalam penelitian ini akan dikaji pelaksanaan tanggung jawab sosial perusahaan dan lingkungan oleh perusahaan batubara untuk kemudian mencari model alternatif tanggung jawab sosial perusahaan dan lingkungan dalam konteks perlindungan dan pengelolaan sumberdaya alam yang berwawasan lingkungan. Metode penelitian yang digunakan dalam penelitian ini adalah yuridis normatif dengan pendekatan undangundang dan pendekatan konseptual, sumber data yang digukana diperoleh dari studi kepustakaan, teknik analisa data diperoleh dari studi literatur dan dokumen.

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

Energy Technology Data Exchange (ETDEWEB)

Tranoey, B S

1995-12-01

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

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

Directory of Open Access Journals (Sweden)

Dongmin Lee

2016-12-01

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

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

OpenAIRE

Kogilavani Apadore; Siti Subaryani Binti Zainol

2014-01-01

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

Corporate plan 1995/1996 to 1999/2000

International Nuclear Information System (INIS)

1995-03-01

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

Corporate Governance Country Assessment : Uruguay

OpenAIRE

World Bank

2005-01-01

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

A corporative ALARA engineering support for all EDF sites a major improvement: the generic work areas optimization studies

International Nuclear Information System (INIS)

Quiot, A.; Lebeau, J.

2005-01-01

ALARA studies performed by EDF plants are quite simple and empirical. Most often, feedback experience and common sense, with the help of simple calculations allow reaching useful and efficient decisions. This is particularly the case when the exposure situations are not complex, within a simple environment and with a single source, or one major source. However, in more complex cases this is not enough to guarantee that actual ALARA solutions are implemented. EDF has then decided to use its national corporate engineering as a support for its sites. That engineering support is in charge of using very efficient tools such as PANTHER-RP. The objective of the presentation is to describe the engineering process and tools now available at EDF, to illustrate them with a few case studies and to describe the goals and procedures set up by EDF. (authors)

A corporate ALARA engineering support for all EDF sites. A major improvement: the generic work areas optimisation studies

Energy Technology Data Exchange (ETDEWEB)

Quiot, Alain [EDF, SPT, UTO, Le Central, Bat. 420, BP 129, 93162 Noisy-le-Grand Cedex (France); Lebeau, Jacques [Electricite de France, ALARA Project, Site Cap Ampere, 1, place Pleyel, 93282 Saint Denis Cedex (France)

2004-07-01

ALARA studies performed by EDF plants are quite simple and empirical. Most often, feedback experience and common sense, with the help of simple calculations allow reaching useful and efficient decisions. This is particularly the case when the exposure situations are not complex, within a simple environment and with a single source, or one major source. However, in more complex cases this is not enough to guarantee that actual ALARA solutions are implemented. EDF has then decided to use its national corporate engineering as a support for its sites. That engineering support is in charge of using very efficient tools such as PANTHER-RP. The objective of the presentation is to describe the engineering process and tools now available at EDF, to illustrate them with a few case studies and to describe the goals and procedures set up by EDF. (authors)

20 CFR 404.1006 - Corporation officer.

Science.gov (United States)

2010-04-01

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

Risk profiles and corporate social responsibility for socially disadvantaged groups

Directory of Open Access Journals (Sweden)

Serbanescu Cosmin

2017-07-01

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

Corporate design management

NARCIS (Netherlands)

drs. Patrick van Thiel; drs. Wil Michels

2006-01-01

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

Veridian Corporation 2002 annual report

International Nuclear Information System (INIS)

2002-01-01

The Veridian Corporation is a local electricity distributor which provides power to 90,000 homes and businesses from Pickering to Belleville, Ontario. Its corporate structure includes a holding company and two subsidiaries, Veridian Energy Inc., and Veridian Connections Inc. This annual report demonstrates how community ownership has resulted in a unique relationship with the utility and customers. Through market opening, the utility brought effective management to its distribution business. A variety of performance measurement indices were implemented to improve operational efficiencies and enhance customer service. A $1 million capital dividend was declared in 2002 and the utility received a credit rating of A and A-, resulting in savings of $300,000 annually. The return on equity (ROE) was limited due to the electricity distribution rate freeze. This report described internal operations in terms of performance management goals, safety records and gain sharing. This report presents an operations review as well as consolidated financial statements and common share information including the accounts of Veridian and its share of assets, liabilities, revenues, expenses and cash flows. Revenue and expenditure statements were summarized by source. tabs., figs

Veridian Corporation 2002 annual report

Energy Technology Data Exchange (ETDEWEB)

NONE

2002-07-01

The Veridian Corporation is a local electricity distributor which provides power to 90,000 homes and businesses from Pickering to Belleville, Ontario. Its corporate structure includes a holding company and two subsidiaries, Veridian Energy Inc., and Veridian Connections Inc. This annual report demonstrates how community ownership has resulted in a unique relationship with the utility and customers. Through market opening, the utility brought effective management to its distribution business. A variety of performance measurement indices were implemented to improve operational efficiencies and enhance customer service. A $1 million capital dividend was declared in 2002 and the utility received a credit rating of A and A-, resulting in savings of $300,000 annually. The return on equity (ROE) was limited due to the electricity distribution rate freeze. This report described internal operations in terms of performance management goals, safety records and gain sharing. This report presents an operations review as well as consolidated financial statements and common share information including the accounts of Veridian and its share of assets, liabilities, revenues, expenses and cash flows. Revenue and expenditure statements were summarized by source. tabs., figs.

Integration of Corporate Social Responsibility and Corporate Communication

OpenAIRE

Islam, Mohammad Nur

2017-01-01

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

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

Science.gov (United States)

2010-04-01

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

Transborder corporate integration in the Baltic Sea Region

Directory of Open Access Journals (Sweden)

Kuznetsov Alexei

2012-03-01

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

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

NARCIS (Netherlands)

Mathis, A.

2007-01-01

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

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

Directory of Open Access Journals (Sweden)

Oscar Licandro

2017-01-01

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

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

OpenAIRE

Mancilla Rendón María Enriqueta; Saavedra García María Luisa

2015-01-01

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

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

International Nuclear Information System (INIS)

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

2016-01-01

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

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

International Nuclear Information System (INIS)

Tanabe, Tomoyuki; Suzuki, Tatsujiro

2004-01-01

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

Strategic corporate sustainability

DEFF Research Database (Denmark)

Grewatsch, Sylvia; Rohrbeck, René; Madsen, Henning

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

Understanding Corporate Culture.

Science.gov (United States)

Cluff, Gary A.

1988-01-01

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

Reinventing Corporate Communications.

Science.gov (United States)

Toth, Elizabeth L.; Trujillo, Nick

1987-01-01

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

Woman power in Corporate India In conversation with Kiran Mazumdar Shaw, Chairperson & MD, Biocon ltd

Directory of Open Access Journals (Sweden)

Anitha Kurup

2011-12-01

Empirical evidence suggests that though women directors on Indian corporate boards show an increase both in numbers and in percentage terms, they are very much behind men. Women are also less well represented on Indian corporate boards as compared to other countries. Family ties, public sector employment and private sector banks are major sources of directorships for women. There are very few first generation women entrepreneurs in India. Though initial thresholds are higher for women to achieve success, the problems they face afterwards are similar to problems faced by successful men. India has a long way to go before women can catch up with men in the corporate world.

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

Science.gov (United States)

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

2004-11-01

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

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

DEFF Research Database (Denmark)

Schmeltz, Line

2014-01-01

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

Amateur Sources Breaking the News, Meta Sources Authorizing the News of Gaddafi's Death

DEFF Research Database (Denmark)

Mortensen, Mette; Kristensen, Nete Nørgaard

2013-01-01

access to information from war zones, but are instead brought in to comment on, validate and grant legitimacy to amateur sources as a form of explicit source criticism that we would like to term metasourcing. This new pattern of information gathering and sourcing within war reporting manifests itself......This article takes its point of departure in the thesis that today’s global, digitalized and conver- gent media environment has promoted new patterns of information gathering and dissemina- tion within journalism, and war journalism in particular, which involve changing forms and various degrees...... of interplay between elite and non-elite sources as well as media professionals and amateur sources. On account of their proximity to unfolding events, amateur sources often break the news by means of raw and fragmented bits of visual and verbal information. Elite sources rarely possess the same exclusive...

Behavioral corporate governance : four empirical studies

NARCIS (Netherlands)

van der Laan, G.

2009-01-01

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

Profits for nonprofits: find a corporate partner.

Science.gov (United States)

Andreasen, A R

1996-01-01

Here's a familiar story. A nonprofit organization joins forces with a corporation in a caused-related marketing campaign. It seems like a win-win deal, but the nonprofit--and the media--find out several weeks into the campaign that the corporation's business practices are antithetical to the nonprofit's mission. The nonprofit's credibility is severely damaged. Is the moral of the story that nonprofits should steer clear of alliances with for-profit organizations? Not at all, Alan Andreasen says. Nonprofit managers can help their organizations avoid many of the risks and reap the rewards of cause-related marketing alliances by thinking of themselves not as charities but as partners in the marketing effort. More than ever, nonprofits need what many companies can offer: crucial new sources of revenue. But nonprofits offer corporate partners a great deal in return: the opportunity to enhance their image--and increase the bottom line--by supporting a worthy cause. Consider the fruitful partnership between American Express and Share Our Strength, a hunger-relief organization. Through the Charge Against Hunger program, now in its fourth year, American Express has helped contribute more than +16 million to SOS. In return, American Express has seen an increase in transactions with the card and in the number of merchants carrying the card. How can nonprofit managers build a successful partnership? They can assess their organization to see how it can add value to a corporate partner. They can identify those companies that stand to gain the most from a cause-related marketing alliance. And they can take an active role in shaping the partnership and monitoring its progress.

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

Directory of Open Access Journals (Sweden)

Fatić Aleksandar

2013-01-01

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

USERS NEEDS: A PREMISE FOR CORPORATE REPORTING CHANGE

Directory of Open Access Journals (Sweden)

Farcas Teodora Viorica

2015-07-01

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

Verification of surface source's characteristics using large-area 2π gas flow counter

International Nuclear Information System (INIS)

Abu Naser Waheed, M.M.; Mikami, S.; Kobayashi, H.; Noda, K.

1998-09-01

Power Reactor and Nuclear Fuel Development Corporation (PNC) has large-area 2π gas flow counter for the purpose of measuring activity of surface sources of alpha or beta ray emitter. Surface sources are used for the calibration of radiation measuring equipment for radiation control. Due to sequent use of sources, the surface of these sources are inclined to go in bad condition because of unwanted accidental incidents. For the better calibration achievement of radiation measuring instruments the rate of emission of these sources are to be checked periodically by the large-area 2π gas flow counter. In this paper described that eight U 3 O 8 surface sources were selected from many sources of PNC Tokai Works and activity of these sources was measured by the 2π gas flow counter. The results were compared with the values certified by Japan Radio Isotope Association (JRIA). It is evident from the result of comparison that the surface sources are in good condition, i.e., the sources are reliable to calibrate the radiation control instruments. (author)

CORPORATIONS IN RUSSIAN ECONOMICS OF TODAY

Directory of Open Access Journals (Sweden)

S. A. Shirokovskikh

2011-01-01

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

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

OpenAIRE

Ditlev-Simonsen, Caroline D.; Midttun, Atle

2011-01-01

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

Intelligence analysis in corporate security

Directory of Open Access Journals (Sweden)

Manojlović Dragan

2014-01-01

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

Corporate entrepreneurship in organisational life-cycle

OpenAIRE

Duobienė, Jurga

2013-01-01

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

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

Science.gov (United States)

Schleifer, David; Penders, Bart

2011-01-01

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

78 FR 33456 - Self-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing Proposed Rule...

Science.gov (United States)

2013-06-04

... certain locked- in trade sources in the future based on volumes and processing costs. \\9\\ Designated...-Regulatory Organizations; Fixed Income Clearing Corporation; Notice of Filing Proposed Rule Change to Include trueEX LLC as a Designated Locked-In Trade Source Pursuant to the Rulebook of the Government Securities...

Theoretical Framework for Corporate Governance

OpenAIRE

Georgescu Cristina Elena

2012-01-01

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

Financing energy projects: experience of the International Finance Corporation

International Nuclear Information System (INIS)

Bond, Gary; Carter, Laurence

1995-01-01

This paper provides an overview of the recent trend towards private ownership and financing of power projects in the developing countries, focusing on the role played by both private and public agencies in meeting the large financing challenges. The paper draws upon the operational experience of the International Finance Corporation, which has been involved in the financing of more than 30 private power projects in the developing countries over the past three decades. Among the issues that affect implementation of private power projects is the balancing of risk and reward to equity investors and to commercial lenders. The paper discusses the principal sources of risk and the strategies used to manage them. A related issue is the competition for capital on the international markets, and the techniques that are being devised to bring more finance to the power sector. Finally, the paper considers the role of government in bringing private investors to the power sector, and the approaches being adopted to balance the needs of investors with the needs of the public. (author)

Beyond the 100 acre wood : In which international human rights law finds new ways to tame global corporate power

NARCIS (Netherlands)

Augenstein, Daniel; Kinley, David

2015-01-01

States and corporations are being forced out of their comfort zones. A consensus is building among international human rights courts and committees that states can and will be held accountable for overseas human rights abuses by corporations domiciled in their respective territories. The authors

Oracle Corporation 1-2

CERN Multimedia

CERN. Geneva

2005-01-01

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

Corporate Media Governance

NARCIS (Netherlands)

Kempen, Petrus Cornelis

2011-01-01

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

Corporate contestability and corporate expropriation

Directory of Open Access Journals (Sweden)

Abdul Hadi Zulkafli

2016-12-01

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

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

Directory of Open Access Journals (Sweden)

Rupal Tyagi

2013-03-01

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

Summit Petroleum Corporation Single Source Determination

Science.gov (United States)

This document may be of assistance in applying the New Source Review (NSR) air permitting regulations including the Prevention of Significant Deterioration (PSD) requirements. This document is part of the NSR Policy and Guidance Database. Some documents in the database are a scanned or retyped version of a paper photocopy of the original. Although we have taken considerable effort to quality assure the documents, some may contain typographical errors. Contact the office that issued the document if you need a copy of the original.

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

Science.gov (United States)

Harjoto, Maretno Agus

2017-01-01

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

Corporate Responsibility

OpenAIRE

World Bank

2004-01-01

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

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

OpenAIRE

David J. Collis

1998-01-01

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

Corporate environmentalism and sustainable development

International Nuclear Information System (INIS)

Aslam, A.I.

2005-01-01

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

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

Directory of Open Access Journals (Sweden)

Nasution L.Z.

2018-02-01

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

Rise of a New Corporate Vehicle

DEFF Research Database (Denmark)

Fomcenco, Alex

2014-01-01

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

12 CFR 619.9185 - Funding Corporation.

Science.gov (United States)

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Ismawati Haribowo

2016-01-01

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

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

Directory of Open Access Journals (Sweden)

Ayat S. Al-Rahahleh

2017-06-01

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

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

Directory of Open Access Journals (Sweden)

Bejtkovský Jiří

2016-12-01

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

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

OpenAIRE

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

2017-01-01

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

Introductory Guide to European Corporate Law

DEFF Research Database (Denmark)

Fomcenco, Alex

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

The Complementarity between Corporate Governance and Corporate Social Responsibility

OpenAIRE

Andrea Beltratti

2005-01-01

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

Corporate Governance in Costa Rica

OpenAIRE

Gilberto E. Arce; Edgar Robles C.

2005-01-01

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

Corporate hedging under a resource rent tax regime

International Nuclear Information System (INIS)

Frestad, Dennis

2010-01-01

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

ECONOMIC RELATIONS BETWEEN PERSONAL AND CORPORATE INCOME TAX

Directory of Open Access Journals (Sweden)

Tomasz Skica

2014-06-01

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

Regulating Corporate Governance in the EU

DEFF Research Database (Denmark)

Horn, Laura

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

De Ratio van Corporate Governance

NARCIS (Netherlands)

A. de Jong (Abe)

2006-01-01

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

The European Power and Gas Industry: the Market. Market Analysis - 2017-2020 Trends - Corporate Strategies

International Nuclear Information System (INIS)

2017-09-01

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 Environment, Demand and Supply, Prices, Trade; 3. Corporate Strategies and Competition: Competitive Environment, Structure of Competition, Business Strategies; 4. Case Studies; 5. Statistical Appendix; 6. Sources; 7. Annexes

Manitoba Hazardous Waste Management Corporation system scope and technology study

Energy Technology Data Exchange (ETDEWEB)

1988-01-01

The Manitoba Hazardous Waste Management Corporation is charged with the responsibility of implementing a hazardous waste management system in the province. A review was undertaken of the planning work performed to date and of the Corporation's development strategy. The evaluation was based on a review of the literature and on experience with hazardous waste planning, management, and engineering. To facilitate evaluation, the development strategies were visualized as made up of 3 logical components: the mechanisms or business vehicles used; the rates of development employed; and the geographical locations in which the activities take place. Based on ownership or funding source, 3 business development options were identified: public corporation, private enterprise, and joint venture. The only two options possible in terms of rate of development are incremental and immediate. Three general locations were considered; in Manitoba, outside Manitoba, or a combination of both. Results showed that a joint venture is a good option since it offers a good tradeoff to minimize expenditures between public and private financing, and it enables combining the flexibility and freedom of action of a private corporation with the responsibility of a public corporation. The incremental approach provides more flexibility than immediate development and is the most practical solution to the many uncertainties of the hazardous waste problem. This approach is nominally more costly because it takes longer and cannot capitalize on economies of scale, but it also minimizes the risk of making the wrong capital investment and is therefore a safer investment approach. 108 refs., 28 figs., 15 tabs.

Manitoba Hazardous Waste Management Corporation system scope and technology study

Energy Technology Data Exchange (ETDEWEB)

1988-01-01

The Manitoba Hazardous Waste Management Corporation is charged with the responsibility of implementing a hazardous waste management system in the province. A review was undertaken of the planning work performed to date and of the Corporation's development strategy. The evaluation was based on a review of the literature and on experience with hazardous waste planning, management, and engineering. To facilitate evaluation, the development strategies were visualized as made up of 3 logical components: the mechanisms or business vehicles used; the rates of development employed; and the geographical locations in which the activities take place. Based on ownership or funding source, 3 business development options were identified: public corporation, private enterprise, and joint venture. The only two options possible in terms of rate of development are incremental and immediate. Only 3 general locations were considered: in Manitoba, outside Manitoba, or a combination of both. Results showed that a joint venture is a good option since it offers a good tradeoff to minimize expenditures between public and private financing, and it enables combining the flexibility and freedom of action of a private corporation with the responsibility of a public corporation. The incremental approach provides more flexibility than immediate development and is the most practical solution to the many uncertainties of the hazardous waste problem. This approach is nominally more costly because it takes longer and cannot capitalize on economies of scale, but it also minimizes the risk of making the wrong capital investment and is therefore a safer investment approach. 105 refs. 28 figs., 15 tabs.

31 CFR 360.55 - Individuals authorized to certify.

Science.gov (United States)

2010-07-01

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

31 CFR 353.55 - Individuals authorized to certify.

Science.gov (United States)

2010-07-01

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

Notification and authorization for the use of radiation sources (supplement to IAEA Safety Standards Series No. GS-G-1.5)

International Nuclear Information System (INIS)

2007-04-01

The achievement and maintenance of a high level of safety in the use of radiation sources depend on there being a sound legal and governmental infrastructure, including a national regulatory body with well-defined responsibilities and functions. These responsibilities and functions include establishing and implementing a system for notification and authorization for control over radiation sources, including a system for review and assessment of applications for authorization. The Safety Requirements publication entitled Legal and Governmental Infrastructure for Nuclear, Radiation, Radioactive Waste and Transport Safety establishes the requirements for legal and governmental infrastructure. The term 'infrastructure' refers to the underlying structure of systems and organizations. This includes requirements concerning the establishment of a regulatory body for radiation sources and the responsibilities and functions assigned to it. The International Basic Safety Standards for Protection against Ionizing Radiation and for the Safety of Radiation Sources (the Basic Safety Standards or the BSS) establish basic requirements for protection against risks associated with exposure to ionizing radiation and for the safety of radiation sources. The application of the BSS is based on the presumption that national infrastructures are in place to enable governments to discharge their responsibilities to for radiation protection and safety. This TECDOC provides practical guidance on the process for dealing with applications for authorization and accepting notifications to regulatory bodies. Examples of guidelines that may be used by persons required to notify or apply for authorization and of the regulatory body's review and assessment procedures are provided in the Appendices. The TECDOC is oriented towards national regulatory infrastructures concerned with protection and safety for radiation sources used in medicine, industry, agriculture, research and education

Notification and authorization for the use of radiation sources (supplement to IAEA Safety Standards Series No. GS-G-1.5)

International Nuclear Information System (INIS)

2010-10-01

The achievement and maintenance of a high level of safety in the use of radiation sources depend on there being a sound legal and governmental infrastructure, including a national regulatory body with well-defined responsibilities and functions. These responsibilities and functions include establishing and implementing a system for notification and authorization for control over radiation sources, including a system for review and assessment of applications for authorization. The Safety Requirements publication entitled Legal and Governmental Infrastructure for Nuclear, Radiation, Radioactive Waste and Transport Safety establishes the requirements for legal and governmental infrastructure. The term 'infrastructure' refers to the underlying structure of systems and organizations. This includes requirements concerning the establishment of a regulatory body for radiation sources and the responsibilities and functions assigned to it. The International Basic Safety Standards for Protection against Ionizing Radiation and for the Safety of Radiation Sources (the Basic Safety Standards or the BSS) establish basic requirements for protection against risks associated with exposure to ionizing radiation and for the safety of radiation sources. The application of the BSS is based on the presumption that national infrastructures are in place to enable governments to discharge their responsibilities to for radiation protection and safety. This TECDOC provides practical guidance on the process for dealing with applications for authorization and accepting notifications to regulatory bodies. Examples of guidelines that may be used by persons required to notify or apply for authorization and of the regulatory body's review and assessment procedures are provided in the Appendices. The TECDOC is oriented towards national regulatory infrastructures concerned with protection and safety for radiation sources used in medicine, industry, agriculture, research and education

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

Science.gov (United States)

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

2017-01-01

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

The Content of Accountability in Corporate governance

Directory of Open Access Journals (Sweden)

Natalya Mosunova

2014-01-01

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

Discourses and Inter-Corporeity

Directory of Open Access Journals (Sweden)

Algis Mickūnas

2015-10-01

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

12 CFR 561.45 - Service corporation.

Science.gov (United States)

2010-01-01

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