Corporate governance of the state-owned enterprises in an emerging country: Risk management and related issues

Directory of Open Access Journals (Sweden)

Noluthando Shirley Matsiliza

2017-07-01

Full Text Available This article assesses the extent to which state owned enterprises (SOE have complied with corporate governance codes, as recommended by King III in South Africa. Corporate governance in the post-apartheid era has changed irrevocably. The development path which is the agenda to transform state owned enterprises has been a trial and error (trend in South Africa. This paper argues that the South African State Owned Enterprises (SOEs have applied the King III principles of corporate governance, while grappling with structural changes that impact in their practice regarding their organisational performance on risk and corporate governance. Along with regulatory measures on corporate governance, the SOEs are looking at strategies to translate the concept of corporate governance into practical solutions that involve stakeholders and government support. Using a qualitative approach, this theoretical paper employed document analysis for data collection and analysis. This paper calls for more risk intelligent management of agencies so that future opportunities and threats are recognized and addressed promptly and effectively. The value of this paper is based on its contribution to the existing knowledge area on corporate governance and leadership

Advancing Direct Corporate Accountability in International Human Rights Law: The Role of State-Owned Enterprises

OpenAIRE

Ma, Xili

2017-01-01

Resorting to the immensely State-centric international legal system to regulate corporate human rights abuses is often viewed as inadequate. Among many proposals aiming at filling the international regulatory gaps, imposing international human rights obligations directly on corporations is a bold one, which, due to profound doctrinal and practical challenges, has yet to be agreed upon or established. However, State-Owned Enterprises (SOEs), given its prima facie “State-Business nexus” that bl...

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…

Connecting Corporate Human Rights Responsibilities and State Obligations under the UN Guiding Principles

DEFF Research Database (Denmark)

Buhmann, Karin

2017-01-01

Taking its point of departure in the UN Guiding Principles on Business and Human Rights (UNGP), this chapter discusses the complementarity between Pillars One on the State Duty to Respect and Pillar Two the Corporate Responsibility to Respect Human Rights. It does this through HRDD and communicat......Taking its point of departure in the UN Guiding Principles on Business and Human Rights (UNGP), this chapter discusses the complementarity between Pillars One on the State Duty to Respect and Pillar Two the Corporate Responsibility to Respect Human Rights. It does this through HRDD...

THE ROLE OF THE CORPORATE INCOME TAX IN THE STATE BUDGET REVENUES OF UKRAINE

Directory of Open Access Journals (Sweden)

Olha Zamaslo

2017-09-01

Full Text Available The purpose of the article is to determine the trends of the functioning of the corporate income tax in the system of state revenue, assess its tax transformations, and determine the tax efficiency. On that basis, determining prospects of income tax in the national system of business entities taxation and developing proposals for improving the mechanism of taxation in Ukraine. Methodology. The theoretical and methodological base of scientific research of national and foreign scholars on the analysis of corporate income tax, official statistical data of the Ministry of Finance of Ukraine and State Fiscal Service of Ukraine. To ensure the authenticity and validity of the research results to the goal, the following methods are used: induction and deduction – during theoretical generalizations and conclusions; analogy method – when comparing the foreign experience of administration of corporate income tax; economics and statistics as methods of the macroeconomic situation of Ukraine analysing. Results. In the article, the corporate income tax is investigated. The macroeconomic situation in Ukraine is analysed. Reasonable steps for the further use of the European countries experience for Ukraine are founded. Practical implications. The results of this study can be used by state authorities in developing tax policy directions in Ukraine. Value/originality of the results is a complex theoretical and practical analysis of the corporate income tax in Ukraine. Further research should relate to the improvement of its own system of income taxation. In the process of its implementation, it is necessary to use the experience of European countries.

Safety Culture in Rosatom State Atomic Energy Corporation

International Nuclear Information System (INIS)

Adamchik, S. A.

2016-01-01

The paper presents Rosatom State Atomic Energy Corporation (hereinafter “Rosatom”) current activity in safety culture enhancement. After the Chernobyl accident individual commitment to safety, organizational factors influencing on safety were put under more significant attention. Safety culture (hereinafter “SC”) should be considered like a resource to provide safety in nuclear facilities. The resource potential is in minimisation of breaches by development and existing that patterns of human performance and organizational behavior which form attitude to safety as an overriding.

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

International Nuclear Information System (INIS)

Swart, D.; Banz, I.

1985-01-01

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

OVERVIEW OF THE STATE OF CORPORATE SOCIAL RESPONSIBILITY WITHIN MULTINATIONAL COMPANIES

Directory of Open Access Journals (Sweden)

CODRUŢA DURA

2012-12-01

Full Text Available In the near future, multinational companies should play a crucial role in supporting and developing a responsible corporate behavior from social, as well as ecological point of view, within the globalization framework. Thus, the process of globalization and liberalization of markets, of goods and services, must be accompanied by the real progress towards an effective system of global governance, with its own social and environmental dimensions. The paper dwells upon the diagnosis of the current state of corporate social responsibility within the international business environment, substantiated on the basis of a study carried out in 2010 by the American scientific and professional organization Business for Social Responsibility (BSR.

Corporate social responsibility reporting by the National Forest Holding „State Forests”

Directory of Open Access Journals (Sweden)

Ewa Śnieżek

2016-09-01

Full Text Available Today, the company, in addition to meeting its economic goals, should be involved in the implementation of the concept of corporate social responsibility. State Forests is not an exception in this respect, on the contrary – its existence, by definition, has dictated inscribing in the mission, vision and strategy of this company a responsibility to society, both to present and future generations. To date, State Forests has not developed a uniform framework for reporting socially responsible activities. Despite the many scattered documents indicating their contribution in this regard, State Forests has not included in its report a set of information on these issues. The aim of the article is to point out that social responsibility in such an entity as State Forests National Forest Holding is an extremely important area having long-term conse-quences for the contemporary and future generations. The article demonstrates the need for corporate social responsibility accounting and proposes a general structure of a report on social responsibility of State Forests for the current and future stakeholders. As a primary method of research, in addition to literature studies, the deductive method was used, assisted with reasoning by analogy.

12 CFR 225.121 - Acquisition of Edge corporation affiliate by State member banks of registered bank holding company.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 3 2010-01-01 2010-01-01 false Acquisition of Edge corporation affiliate by... Acquisition of Edge corporation affiliate by State member banks of registered bank holding company. (a) The... of the holding company's Edge corporation subsidiary organized under section 25(a) of the Federal...

The mechanisms of corporate governance in the United States: an assessment

Directory of Open Access Journals (Sweden)

Aldrighi Dante Mendes

2003-01-01

Full Text Available This paper aims at evaluating the mechanisms of corporate governance currently at work in the United States. Section 1 turns its focus to the reasons accounting for the still relative scarceness of large shareholders in American publicly held companies. The analysis thereafter concentrates on assessing the efficacy of each of the pillars purportedly buttressing the American system of corporate control. The paper argues that the evidence provided by the existing corporate governance literature supports the following propositions: 1 the legal and regulatory framework actually restrains the scope for expropriating minority shareholders, though at the cost of inhibiting institutional investor activism; 2 as a rule, the board of directors do not comply with their mandatory duty of overseeing management, although some progress has recently been made, with directors in several companies becoming less submissive to chief executive officers; 3 the market for corporate control encounters a great number of difficulties (ranging from legal hurdles to high transaction costs and to serious free-riding problems, which are sufficient to cast a cloud on its reliability as a means of repressing managerial inefficiencies and rent-seeking; 4 competition in the product and capital markets is likely to produce effects only in the long-run.

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.

State of Corporate Social Responsibility in India – Current scenario, Approach and Drivers

OpenAIRE

Nagpal, Kshitij

2016-01-01

Purpose – The aim of the study is to examine the state of Corporate Social Responsibility (CSR)in India. The report attempts to investigate the current scenario of CSR ctivities and examine how corporations in India interpret CSR. The study also seeks to identify the reported driving forces behind implementation of CSR practices by firms in India. Methodology – CSR personnel from 3O companies that are obligated to spend on CSR activities under the Companies Act, 2013 were surveyed. To cr...

China's Insurance Regulatory Reform, Corporate Governance Behavior and Insurers' Governance Effectiveness.

Science.gov (United States)

Li, Huicong; Zhang, Hongliang; Tsai, Sang-Bing; Qiu, Aichao

2017-10-17

External regulation is an important mechanism to improve corporate behavior in emerging markets. China's insurance governance regulation, which began to supervise and guide insurance corporate governance behavior in 2006, has experienced a complex process of reform. This study tested our hypotheses with a sample of 85 firms during 2010-2011, which was obtained by providing a questionnaire to all of China's shareholding insurance companies. The empirical study results generally show that China's insurance governance effectiveness has significantly improved through strict regulation. Insurance corporate governance can improve business acumen and risk-control ability, but no significant evidence was found to prove its influence on profitability, as a result of focusing less attention on governance than on management. State ownership is associated with higher corporate governance effectiveness than non-state ownership. Listed companies tend to outperform non-listed firms, and life insurance corporate governance is more effective than that of property insurers. This study not only contributes to the comprehensive understanding of corporate governance effectiveness but also to the literature by highlighting the effect of corporate governance regulation in China's insurance industry and other emerging economies of the financial sector.

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

Science.gov (United States)

Gershoff, Elizabeth T.; Font, Sarah A.

2016-01-01

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

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.

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…

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...

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...

STATE-OWNED RURAL BANK PERFORMANCE: DO GOVERNMENT OWNERSHIP AND CORPORATE GOVERNANCE UNIQUENESS MATTER?

Directory of Open Access Journals (Sweden)

Azilsyah Noerdin

2016-12-01

Full Text Available It has been widely recognized that ownership structure has an impact on firm performance. This paper examines whether rural banks owned by government have poorer performance than those owned by private parties with the emphasis on corporate governance uniqueness of state-owned rural banks. 42 rural banks in Indonesia has been selected as the sample. MANOVA test is used to investigate the difference performance between the two types of the rural banks. The results show that state-owned rural banks perform poorer than their privately-owned counterparts. It is indicated by lower ROA ratio and higher OEOI and NPL ratios. The important implication of this finding suggets that government ownership impede boards of rural banks to implement good corporate governance practices in order to improve their banks performance.

China’s Insurance Regulatory Reform, Corporate Governance Behavior and Insurers’ Governance Effectiveness

Science.gov (United States)

Zhang, Hongliang; Qiu, Aichao

2017-01-01

External regulation is an important mechanism to improve corporate behavior in emerging markets. China’s insurance governance regulation, which began to supervise and guide insurance corporate governance behavior in 2006, has experienced a complex process of reform. This study tested our hypotheses with a sample of 85 firms during 2010–2011, which was obtained by providing a questionnaire to all of China’s shareholding insurance companies. The empirical study results generally show that China’s insurance governance effectiveness has significantly improved through strict regulation. Insurance corporate governance can improve business acumen and risk-control ability, but no significant evidence was found to prove its influence on profitability, as a result of focusing less attention on governance than on management. State ownership is associated with higher corporate governance effectiveness than non-state ownership. Listed companies tend to outperform non-listed firms, and life insurance corporate governance is more effective than that of property insurers. This study not only contributes to the comprehensive understanding of corporate governance effectiveness but also to the literature by highlighting the effect of corporate governance regulation in China’s insurance industry and other emerging economies of the financial sector. PMID:29039781

China’s Insurance Regulatory Reform, Corporate Governance Behavior and Insurers’ Governance Effectiveness

Directory of Open Access Journals (Sweden)

Huicong Li

2017-10-01

Full Text Available External regulation is an important mechanism to improve corporate behavior in emerging markets. China’s insurance governance regulation, which began to supervise and guide insurance corporate governance behavior in 2006, has experienced a complex process of reform. This study tested our hypotheses with a sample of 85 firms during 2010–2011, which was obtained by providing a questionnaire to all of China’s shareholding insurance companies. The empirical study results generally show that China’s insurance governance effectiveness has significantly improved through strict regulation. Insurance corporate governance can improve business acumen and risk-control ability, but no significant evidence was found to prove its influence on profitability, as a result of focusing less attention on governance than on management. State ownership is associated with higher corporate governance effectiveness than non-state ownership. Listed companies tend to outperform non-listed firms, and life insurance corporate governance is more effective than that of property insurers. This study not only contributes to the comprehensive understanding of corporate governance effectiveness but also to the literature by highlighting the effect of corporate governance regulation in China’s insurance industry and other emerging economies of the financial sector.

Pathological Corporate Governance Deficiencies in South Africa's State-Owned Companies: A Critical Reflection

Directory of Open Access Journals (Sweden)

Tebello

2018-01-01

Full Text Available Globally, states use state-owned companies (SOCs or public corporations to provide public goods, limit private and foreign control of the domestic economy, generate public funds for the fiscus, increase service delivery and encourage economic development and industrialisation. Particularly given its unique socio-political and economic dynamics, a country such as South Africa clearly needs this type of strategic enterprise. Yet, that does not mean that everything at our SOCs is as it should be. The beleaguered South African Broadcasting Corporation (SABC has recently seen the resignation of board members, shareholder interference in its operational affairs, and a high turnover of chief accounting officers and other executive management members. Due to non-performance, it has also received several cash injections from its shareholder to enable it to continue to deliver its services. In addition, the shareholder minister took it upon herself to amend the SABC's memorandum of incorporation, conferring upon herself the authority to appoint, suspend or even dismiss key executive members. South African Airways (SAA, in turn, has had seven CEOs in less than four years, has had to be bailed out at a cost of R550 million, and has in addition been granted a R5 billion guarantee by the shareholder for a restructuring exercise. Other SOCs such as Eskom, the Post Office and Telkom have also experienced high board and executive management turnover, perennial underperformance necessitating regular bailouts, and challenges regarding the division of power between their boards and the various shareholder ministers. Another issue that seems to plague South Africa's SOCs is the appointment of board members and executive officials with questionable qualifications. By critically examining the corporate governance challenges besetting the SABC, SAA and Eskom in particular, this article seeks to explore the root causes of the corporate governance deficiencies of SOCs

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

76 FR 30024 - United States Navy Restricted Area, Menominee River, Marinette Marine Corporation Shipyard...

Science.gov (United States)

2011-05-24

... Executive Order 12866. This rule is issued with respect to a military function of the Department of Defense...; thence easterly along the Marinette Marine Corporation pier to the point of origin. The restricted area... local military or Naval authority, vessels of the United States Coast Guard, and local or state law...

78 FR 66779 - United States Enrichment Corporation, Paducah Gaseous Diffusion Plant, Including On-Site Leased...

Science.gov (United States)

2013-11-06

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-82,862] United States Enrichment..., applicable to workers of United States Enrichment Corporation, Paducah Gaseous Diffusion Plant, including on... were engaged in the production of low enrichment uranium. The company reports that workers leased from...

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...

Fortune 500 Corporate Headquarters

Data.gov (United States)

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

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,

Corporate governance in state-owned companies in Hungary

Directory of Open Access Journals (Sweden)

Tekla Papp

2016-12-01

Full Text Available At the development and to the comprehension of the regulation it is necessary to ascertain that in our view, the subject of the regulation is the operation of the company. The regulation regulates the problems arising specifically during the course of the operation of the company, as an „ex ante” tool and by the avoidance of that upon the cessation of the public company, any unjustified or inconcievable costs (social costs should rise. As an example, there are the infamous earlier corporate scandals (Enron, Parmalat, Vivendi Universal, the infringements of which drew critical social (budget costs, as they left behind unsettled creditors’ claims, plenty of workplaces got terminated, etc. To prevent this, one of the techniques is corporate governance, as it focuses on such mechanisms during the course of the operation of the company as direction and control. With this, the cessation of the company can presumably be avoided, as it is publicly acknowledged that the majority of corporate scandals descend from the faults of leadership, direction and control. Based on the above, we may ascertain that in our perception, under ’corporate governance’ it’s the legal facts or interests relevant in the course of the operation of the company what become regulated in terms of corporate law.

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.

Corporate Social Responsibility

DEFF Research Database (Denmark)

Kampf, Constance

2007-01-01

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

46 CFR 67.39 - Corporation.

Science.gov (United States)

2010-10-01

... 46 Shipping 2 2010-10-01 2010-10-01 false Corporation. 67.39 Section 67.39 Shipping COAST GUARD... Citizenship Requirements for Vessel Documentation § 67.39 Corporation. (a) For the purpose of obtaining a registry or a recreational endorsement, a corporation meets citizenship requirements if: (1) It is...

Demystifying the role of a state ownership in corporate governance and firm performance: Evidence from the manufacturing sector in Malaysia

Directory of Open Access Journals (Sweden)

Amran Rasli

2013-12-01

Full Text Available The aim of this research is to examine the role of state ownership in corporate governance and firm performance. We employed ordinary least squares and two-stage least squares regressions to analyze the effects of state ownership on firm performance. We go beyond existing research on state ownership by carefully disentangle investment objectives of state-controlled financial institutions. Such state ownership can be classified as profit-oriented and non-profit-oriented, in which the former consider return on investment to be the primary investment objective, whereas the latter prioritizes socio-economic development. We found that profit-oriented state ownership is an effective corporate governance mechanism and provides political patronage to the firm in the form of firm’s specific resources and credit financing. Although nonprofit-oriented state ownership firms also receive similar political patronage, they tend to be associated with inefficiencies such as the free-rider problems, bureaucracies and political intervention in firm management. We conclude that state ownership consists of heterogeneous entities with respect to corporate governance and firm performance.

46 CFR Appendix A to Subpart A of... - Oath for Qualification of Corporation as a Citizen of the United States Under the Act of...

Science.gov (United States)

2010-10-01

... Qualification of Corporation as a Citizen of the United States Under the Act of September 2, 1958 (46 U.S.C. app... Citizen of the United States Under the Act of September 2, 1958 (46 U.S.C. app. 883-1) Corporation: Name... 46 Shipping 2 2010-10-01 2010-10-01 false Oath for Qualification of Corporation as a Citizen of...

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.

The Role of Physicians in State-Sponsored Corporal Punishment.

Science.gov (United States)

Muaygil, Ruaim

2016-07-01

The question of whether there is justification for physicians to participate in state-sanctioned corporal punishment has prompted long and heated debates around the world. Several recent and high-profile sentences requiring physician assistance have brought the conversation to Saudi Arabia. Whether a physician is asked to participate actively or to assess prisoners' ability to withstand this form of punishment, can there be an ethical justification for medical training and skills being put toward these purposes? The aim of this article is to examine aspects of Islamic law along with the different professional and religious obligations of Saudi Arabian physicians, and how these elements may inform the debate.

Corporate accountability and transitional justice

Directory of Open Access Journals (Sweden)

Sabine Michalowski

2015-10-01

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

Measuring corporate citizenship in two countries : The case of the United States and France

NARCIS (Netherlands)

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

Based on an extensive review of the literature and field surveys, the paper proposes a conceptualization and operationalization of corporate citizenship meaningful in two countries: the United States and France. A survey of 210 American and 120 French managers provides support for the proposed

Pengelolaan Manajemen Modern dalam Mewujudkan Good Corporate Governance: Optimalisasi Pencapaian Tujuan Perusahaan

Directory of Open Access Journals (Sweden)

Ignatius Edward Riantono

2014-05-01

Full Text Available Implementation and management of good corporate governance, better known by the term Good Corporate Governance, is a concept that emphasizes the importance of shareholders to obtain true, accurate, and punctual information. In this era of global competition state borders are no longer a barrier to competition; only companies that implement good corporate governance (GCG are capable of winning the competition. GCG is a must in order to establish conditions of tough and sustainable company. GCG is necessary to create a system and a strong corporate structure so as to become world class company. Good Corporate Governance is basically a system (input, process, and output and a set of rules that govern the relationship between various parties (stakeholders; especially in the narrow sense, the relationship between the shareholders, the board of commissioners, and the board of directors in order to achieve corporate objectives. Good Corporate Gorvernance encloses to regulate these relationships and prevent significant errors in the company's strategy and to ensure the errors occur can be improved immediately.

A systematic and relational approach to obtaining curriculum consistency in corporate education

NARCIS (Netherlands)

Kessels, Joseph; Plomp, T.

1999-01-01

We report the results of an empirical study on the use of standards in designing educational programmes in corporate education that relates the programmes' constituent factors to their effects. Such standards may improve training products, affect goal-setting, remove constraints, and reinforce

Corporate Governance in Publicly Traded Canadian Companies

OpenAIRE

Hu, Jie; Wang, Chong

2011-01-01

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

39 CFR 221.4 - Corporate officers.

Science.gov (United States)

2010-07-01

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

77 FR 41808 - General Dynamics Itronix Corporation, a Subsidiary of General Dynamics Corporation, Including...

Science.gov (United States)

2012-07-16

... DEPARTMENT OF LABOR Employment and Training Administration [TA-W-81,448] General Dynamics Itronix Corporation, a Subsidiary of General Dynamics Corporation, Including Remote Workers Reporting to Sunrise, FL..., 2012, a State Workforce Office requested administrative reconsideration of the negative determination...

22 CFR 96.31 - Corporate structure.

Science.gov (United States)

2010-04-01

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

The Economics of "Private Politics": Corporate Social Responsibility

OpenAIRE

Otto, Brøns-Petersen

2005-01-01

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

Corporal Punishment: Legalities, Realities, and Implications.

Science.gov (United States)

Hinchey, Patricia H.

2003-01-01

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

Financial and Economic Crisis and Corporate Finance Development

Institute of Scientific and Technical Information of China (English)

LI Xinhe

2015-01-01

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

Corporate moral responsibility in health care.

Science.gov (United States)

Wilmot, S

2000-01-01

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

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...

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

Science.gov (United States)

Hawkins, Benjamin; Holden, Chris

2016-10-01

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

THE ROLE OF CORPORATE GOVERNANCE IN TRANSITION ECONOMIES: CONTRIBUTION AND DEVELOPMENT

Directory of Open Access Journals (Sweden)

OLIVERA GJORGIEVA-TRAJKOVSKA

2016-10-01

Full Text Available With more evident process of globalization of the world market, the concept of corporate governance gains importance. The global economic crisis highlighted the problems of corporate governance both in developed countries and developing economies. Analyzing the effects of the global economic crisis, including striking collapse of many companies, the huge increase in unemployment and the increased number of people living on the poverty line and below, it can be concluded that some of these problems are result of various weaknesses and failures of corporate governance. Even though the introduction of a number of rules, codes and practices of corporate governance have been made, the global economic crisis has shown that more effective application of the standards of corporate governance is necessary. Corporate governance issues are especially important in transition economies, since these countries do not have the long-established financial institution infrastructure to deal with corporate governance issues. Before 1989 there was no need to discuss corporate governance issues, because all enterprises were owned by the state and there were no shareholders. All that has changed. This paper discusses the importance of corporate governance, with special reference to transition economies. Directors, owners and corporate managers have started to realize that there are benefits that can accrue from having a good corporate governance structure. Good corporate governance helps to increase share price and makes it easier to obtain capital. International investors are hesitant to lend money or buy shares in a corporation that does not subscribe to good corporate governance principles. Transparency, independent directors and a separate audit committee are especially important.

An international corporate governance index

NARCIS (Netherlands)

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

2013-01-01

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

Truncated States Obtained by Iteration

International Nuclear Information System (INIS)

Cardoso, W. B.; Almeida, N. G. de

2008-01-01

We introduce the concept of truncated states obtained via iterative processes (TSI) and study its statistical features, making an analogy with dynamical systems theory (DST). As a specific example, we have studied TSI for the doubling and the logistic functions, which are standard functions in studying chaos. TSI for both the doubling and logistic functions exhibit certain similar patterns when their statistical features are compared from the point of view of DST

Corporate Social Responsibility, social contract, corporate personhood and human rights law: Understanding the emerging responsibilities of modern corporations

OpenAIRE

Amao, O

2008-01-01

Copyright @ 2008 Olufemi Amao. The social contract theory has been advanced as a theoretical basis for explaining the emerging practice of Corporate Social Responsibility (CSR) by corporations. Since the 17th century the social contract concept has also been used to justify human rights. The concept is the constitutional foundation of many western states starting with England, US and France. Business ethicists and philosophers have tried to construct and analyse the social responsibility o...

45 CFR 1603.8 - Corporation support of council.

Science.gov (United States)

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Corporation support of council. 1603.8 Section 1603.8 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION STATE ADVISORY COUNCILS § 1603.8 Corporation support of council. (a) The Corporation shall inform the...

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.

Comparison of risk management regulation from a corporate governance perspective within the German and united states legal areas

Directory of Open Access Journals (Sweden)

Remmer Sassen

2014-11-01

Full Text Available Risk management is one of the main corporate governance components or management tasks. This paper details a comparison of risk management regulation from a corporate governance perspective of listed stock corporations in Germany and the United States (U.S.. Obviously, there are differences and commonalities between the national legal norms and the regulatory levels of risk management in both countries. The comparison helps to understand different traditions and practices in terms of how significant corporate governance rules are for risk management. Therefore, this article intends to inspire future research on the regulation of risk management across different regions and explore the relevance of national interests in the regulation of risk management. A principal finding of the comparison is that the U.S. corporate governance system seems to be more strongly regulated than the German system. This results from the powerful and coordinating role of the U.S. Securities and Exchange Commission (SEC. Thus, the seemingly more liberal system of non-binding standards in the U.S. has a higher impact on the regulation of risk management than in Germany.

Corporate social responsibility in Ukraine

OpenAIRE

Polyakova, E.

2013-01-01

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

27 CFR 72.24 - Corporate surety bonds.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Corporate surety bonds. 72... Seizures and Forfeitures § 72.24 Corporate surety bonds. (a) Corporate surety bonds may be given only with... obtained from the Audit Staff, Bureau of Government Financial Operations, Department of the Treasury...

Analysis of Parents/Teachers Perception of the Use of Corporal Punishment in Primary Schools in Delta and Edo State, Nigeria

Science.gov (United States)

Ogbe, Joseph O.

2015-01-01

The study was meant to analyze Parents and Teachers perception of the use of corporal punishment in primary schools in Edo/Delta state. The purpose was to find time out parents and teachers opinion on the need for continuity or to discontinue the use of corporal punishment among primary school pupils. The method was a descriptive study with the…

International Experience of the Development of Corporate Social Responsibility: Comparative Analysis of the Influence of the State

Directory of Open Access Journals (Sweden)

Maria Rybalko

2016-09-01

Full Text Available The paper aims to provide analysis of the international experience of the development of corporate social responsibility (CSR and to provide stimulation methods used by the state to develop CSR in Russia. The study is based on the identification of characteristics of CSR development in Russia; it subsequently concludes the most appropriate methods for the Russian state and business interaction in this sphere. Determination of the level and stage of the development of CSR in Russia is carried out by multivariate statistical (cluster analysis. The results of the study of international experience in the development of corporate responsibility and the results of the cluster analysis were used for the further improvement of the state policy in this field in Russia. This paper proposes a number of measures aimed both at improving conditions for socially responsible companies and at increasing the disclosure of information in the field of CSR and improvement of its quality.

27 CFR 479.45 - Changes in corporation.

Science.gov (United States)

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Changes in corporation... CERTAIN OTHER FIREARMS Special (Occupational) Taxes Change of Ownership § 479.45 Changes in corporation... capital stock of a corporation if the laws of the State of incorporation provide for such change or...

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.

Theory "W": The Corporate Warrior.

Science.gov (United States)

Morris, David J., Jr.

1986-01-01

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

IMPROVEMENT OF STRATEGIC MANIPULATED FEDERAL PROPERTY THE EXAMPLE NON-CORE ASSETS OF JSC «CENTER OF NUCLEAR INDUSTRY NONCORE ASSETS» STATE CORPORATION «ROSATOM»

Directory of Open Access Journals (Sweden)

Ilya I. Rodin

2015-01-01

Full Text Available The article describes the main measures to improve the management of assets, federally-owned or private of public corporations - an inventory of the property, the recognition of non-core assets, the organization of decision-making systems, the sale of non-core assets at market value. The article provides the rationale for the creation within the large state-owned corporations specialized management companies responsible for the restructuring of non-core assets and improve management of the property. Also calculated the cost-effectiveness of the proposed measures on the example of the State Atomic Energy Corporation «Rosatom».

Retained State Shareholding in Chinese PLCs: Does Government Ownership Reduce Corporate Value?

OpenAIRE

Estrin, Saul; Tian, Lihui

2005-01-01

The role of government shareholding in corporate performance is central to an understanding of China’s newly privatized large firms and the stock market. In this paper, we analyse shareholders as agents that can both harm and benefit companies. We examine the ownership structure of 826 listed corporations and find that government shareholding is surprisingly large. Its effect on corporate value is found to be negative, but non-monotonic. Up to a certain threshold, corporate value decreases as...

A cross-cultural examination of use of corporal punishment on children: a focus on Sweden and the United States.

Science.gov (United States)

Solheim, J S

1982-01-01

It appears that Sweden and the United States may be a study in contrasts regarding the sanction and use of corporal punishment on children. A 1979 study of American parents noted that 81% of them employed corporal punishment with children. A different study done in Sweden in 1978 noted that only 26% of parents used corporal punishment with children. What points to the differences in these parenting patterns within the two countries? In addition, a 1977 U.S. Supreme Court case entitled Ingraham vs. Wright ruled that "schools are empowered to carry out corporal punishment." This court case involved two high school boys in Florida who had been repeatedly struck with wooden paddles. In contrast, Sweden had statutes which prohibited corporal punishment of children in their secondary schools as early as the 1920s. In 1957, the country passed a law which defined corporal punishment as unacceptable for small children in the schools. Then, in 1979, the Swedish government passed a statute prohibiting corporal punishment by parents. Are there differences in the way the two countries view law and its uses? Or, do the cultures sanction violence in general or just violence against children in different ways? This article examines some of the similarities and differences found in American and Swedish treatment of children and proposes what appear to be extreme differences in the way the countries and their people approach corporal punishment.

The ethics of corporate social responsibility.

Science.gov (United States)

Bergman, Stanley M; Vernillo, Anthony T

2014-01-01

Corporations as well as individual professionals have an ethical obligation to help those in need. There is a sound tradition in American business for companies including social outreach as part of business strategy. This approach works best when corporations and community and professional experts work in partnership. Henry Schein's Corporate Social Responsibility program contributes expertise, logistics, connections, and funds to these partnerships in the United States and worldwide.

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

The limits of corporate social responsibility and the possibilities for harnessing mining to reinstitute processes of state-led local development in the DRC

NARCIS (Netherlands)

B. Radley (Ben)

2016-01-01

textabstractParallel with the increasing liberalisation of the Congolese economy since the turn of the century has been the increasing delegation of previously state-held functions in the Democratic Republic of the Congo (DRC) to corporate actors, and in particular transnational mining corporations

THE POSITION OF STATE RESPONSIBILITY FOR ENVIRONMENTAL POLLUTION BY CORPORATE : The Legal Studies of Implementation Paradigm Polluter Pay Principle in Environmental Law Enforcement in Indonesia

Directory of Open Access Journals (Sweden)

Maret Priyanta

2016-12-01

Full Text Available The development activities is one of the government's efforts in order to realize a fairness and prosperous for the society. The natural resources management through the business activities carried out by the corporation, became one of the important factors in the success of national development. One of the impacts of development activities on the environment is the environmental pollution because of the utilization of natural resources. The pollution has caused a decrease in the quality of human life and other living creatures. Differences paradigm or way people view the polluter pays principle and the position of the responsibility of States to discredit the corporation still there is a difference of view and understanding. It is see from the practice of application of the Social and Environmental Responsibility (TJSL, which seems to have been removing corporate responsibility and involvement allocationof State budget revenue and expenditure of the State to penangulangan pollution, which performed by the corporation. This has led to uncertainty in the law enforcement environment in Indonesia. This study aimed to describe the problem from the legal aspect and theory in relation to the position of state responsibility and corporate environmental pollution in the environmental legal system. This study uses normative juridical approach, through the method of approach to legislation, the conceptual approach, and an analytical approach. The scope of this normative juridical research includes the study of the principles and theory of law. Paradigm reform of the principles of pollution should be change or reform based on theory of law, whereby the position and extent of responsibility of states and corporations definitely be regulated in the Indonesia environmental legal system.

Corporate-governmental networks in the Netherlands

NARCIS (Netherlands)

Mokken, R.J.; Stokman, F.N.

1979-01-01

Corporate networks studies have been restricted mainly to the private or business sectors. Network analyses involving both corporations and state or government agencies have been extremely rare. In this paper, the intercorporate network of interlocking directorates in the Netherlands, based on 86

Corporal Punishment and Child Adjustment

Science.gov (United States)

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

2006-01-01

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

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 visual identity: a case in hospitals.

Science.gov (United States)

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

2007-01-01

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

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...

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...

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

OpenAIRE

Liu, Yang

2015-01-01

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

Separate streams of discourse: Identity and the rise of the corporate state in East Texas, 1919-1935

International Nuclear Information System (INIS)

Hoskins, D.J.

1991-01-01

The discovery of oil brought a corporate state influence into East Texas. Forced by local control over this discovery, oil corporations negotiated with government to establish permanent mechanisms granting control over oil production to corporations regulated by government. That shifted the power structure operating locally out of local hands. The locally privileged classes renegotiated their positions to gain privilege and access to power within the new structure. The white business classes in particular struggled to define their positions, ultimately claiming the right to define who could fill what other functions within the new system. By undermining the material foundations of their separatism, the oil industry and its governmental and local allies defined economic survival as privileges for which poor whites and blacks would compete. Instead, these two traditionally resistant cultures claimed to some extent the raced, classed, and gendered definitions imposed upon them, using them to locate new arenas within which to continue defining themselves

Separate streams of discourse: Identity and the rise of the corporate state in East Texas, 1919-1935

Energy Technology Data Exchange (ETDEWEB)

Hoskins, D.J.

1991-01-01

The discovery of oil brought a corporate state influence into East Texas. Forced by local control over this discovery, oil corporations negotiated with government to establish permanent mechanisms granting control over oil production to corporations regulated by government. That shifted the power structure operating locally out of local hands. The locally privileged classes renegotiated their positions to gain privilege and access to power within the new structure. The white business classes in particular struggled to define their positions, ultimately claiming the right to define who could fill what other functions within the new system. By undermining the material foundations of their separatism, the oil industry and its governmental and local allies defined economic survival as privileges for which poor whites and blacks would compete. Instead, these two traditionally resistant cultures claimed to some extent the raced, classed, and gendered definitions imposed upon them, using them to locate new arenas within which to continue defining themselves.

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.

EMPLOYEES’ RIGHTS IN THE CORPORATE GOVERNANCE CONTEXT

Directory of Open Access Journals (Sweden)

Andrei Emil Moise

2014-11-01

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

The State of Collective Intelligence Behavior and Practices of Danish Corporations

DEFF Research Database (Denmark)

Hallin, Carina Antonia

, quality in creativity and innovation, and the ability to predict new market trends and operational changes better than the competition. The purpose of this research is to map the state of collective intelligence behavior and related crowdsourcing methods applied by CEOs, directors and managers of Denmark......Danish corporations face challenges in adapting to the fourth industrial revolution resulting from the evolution in information technology and digitalization. Overall, the fourth industrial revolution has led to new requirements for Danish companies that are challenged in terms of efficiency, cost...... of creative and innovative solutions), prediction markets, and crowd predictions without markets. In addition, we examine various factors that can determine the usage of crowdsourcing within the individual company....

Identifying influential directors in the United States corporate governance network

Science.gov (United States)

Huang, Xuqing; Vodenska, Irena; Wang, Fengzhong; Havlin, Shlomo; Stanley, H. Eugene

2011-10-01

The influence of directors has been one of the most engaging topics recently, but surprisingly little research has been done to quantitatively evaluate the influence and power of directors. We analyze the structure of the US corporate governance network for the 11-year period 1996-2006 based on director data from the Investor Responsibility Research Center director database, and we develop a centrality measure named the influence factor to estimate the influence of directors quantitatively. The US corporate governance network is a network of directors with nodes representing directors and links between two directors representing their service on common company boards. We assume that information flows in the network through information-sharing processes among linked directors. The influence factor assigned to a director is based on the level of information that a director obtains from the entire network. We find that, contrary to commonly accepted belief that directors of large companies, measured by market capitalization, are the most powerful, in some instances, the directors who are influential do not necessarily serve on boards of large companies. By applying our influence factor method to identify the influential people contained in the lists created by popular magazines such as Fortune, Networking World, and Treasury and Risk Management, we find that the influence factor method is consistently either the best or one of the two best methods in identifying powerful people compared to other general centrality measures that are used to denote the significance of a node in complex network theory.

Identifying influential directors in the United States corporate governance network.

Science.gov (United States)

Huang, Xuqing; Vodenska, Irena; Wang, Fengzhong; Havlin, Shlomo; Stanley, H Eugene

2011-10-01

The influence of directors has been one of the most engaging topics recently, but surprisingly little research has been done to quantitatively evaluate the influence and power of directors. We analyze the structure of the US corporate governance network for the 11-year period 1996-2006 based on director data from the Investor Responsibility Research Center director database, and we develop a centrality measure named the influence factor to estimate the influence of directors quantitatively. The US corporate governance network is a network of directors with nodes representing directors and links between two directors representing their service on common company boards. We assume that information flows in the network through information-sharing processes among linked directors. The influence factor assigned to a director is based on the level of information that a director obtains from the entire network. We find that, contrary to commonly accepted belief that directors of large companies, measured by market capitalization, are the most powerful, in some instances, the directors who are influential do not necessarily serve on boards of large companies. By applying our influence factor method to identify the influential people contained in the lists created by popular magazines such as Fortune, Networking World, and Treasury and Risk Management, we find that the influence factor method is consistently either the best or one of the two best methods in identifying powerful people compared to other general centrality measures that are used to denote the significance of a node in complex network theory.

Florida Progress Corporation 1991 annual report

International Nuclear Information System (INIS)

Anon.

1992-01-01

Florida Progress Corporation is a utility holding company with assets of 5 billion dollars. Its principal subsidiary is the Florida Power Corporation; others are the Electric Fuels Corporation, the Mid-Continent Life Assurance Company, the Talquin Corporation, the Progress Credit Corporation and Advanced Separation Technologies Incorporated. The annual report describes achievements during the year. To meet growing energy demand Florida Power is building new peaking and base-load generating units, purchasing power from neighbouring utilities and cogenerators, and building more bulk power transmission line capacity in the state. Emphasis has been placed on meeting load growth by demand-site management. Attention is given to balancing energy needs with concerns for the environment, and there is an award-winning recycling program. The Electric Fuels Corporation major area of business is coal mining and transportation services. Advanced Separation Technologies has sold several of its patented ion separation machines. The report includes consolidated financial statements for the year ended 31 December 1991

Impact of Corporate Reputation on Brand Differentiation: An Empirical Study from Iranian Pharmaceutical Companies.

Science.gov (United States)

Vahabzadeh, Afshin; Vatanpour, Hossein; Dinarvand, Rasoul; Rajabzadeh, Ali; Salamzadeh, Jamshid; Mohammadzadeh, Mehdi

2017-01-01

The influence of company reputation or what is often referred to as corporate reputation on branding strategy and producing intangible asset for different industries has been researched in western countries, but there is a gap for the generalizability of findings to countries out of the United State and Europe. To establish the western researcher's external validity of theories in other countries and to obtain a better understanding of the influences of branding and company reputation on pharmaceutical business markets, the researchers applied this study for Iran, a country in the Middle East. The obtained results using SEM (by P.L.S. 2.0 software) showed a good relationship between value creation and brand differentiation (β =0.360 and t-value = 3.167), between corporate communication and brand differentiation (β = 0.022 and t-value = 3.668), and between strategic resources and brand differentiation (β = 0.289 and t-value = 2.247). This study is a pioneering attempt in Iran to measure the impact of corporate reputation on brand differentiation strategy.

Impact of Corporate Reputation on Brand Differentiation: An Empirical Study from Iranian Pharmaceutical Companies

Science.gov (United States)

vahabzadeh, Afshin; vatanpour, Hossein; dinarvand, Rasoul; rajabzadeh, Ali; salamzadeh, Jamshid; mohammadzadeh, Mehdi

2017-01-01

The influence of company reputation or what is often referred to as corporate reputation on branding strategy and producing intangible asset for different industries has been researched in western countries, but there is a gap for the generalizability of findings to countries out of the United State and Europe. To establish the western researcher’s external validity of theories in other countries and to obtain a better understanding of the influences of branding and company reputation on pharmaceutical business markets, the researchers applied this study for Iran, a country in the Middle East. The obtained results using SEM (by P.L.S. 2.0 software) showed a good relationship between value creation and brand differentiation (β =0.360 and t-value = 3.167), between corporate communication and brand differentiation (β = 0.022 and t-value = 3.668), and between strategic resources and brand differentiation (β = 0.289 and t-value = 2.247). This study is a pioneering attempt in Iran to measure the impact of corporate reputation on brand differentiation strategy. PMID:29552075

An Analysis of Corporal Punishment Practices in the State of Georgia

Science.gov (United States)

Broussard, Jessie

2014-01-01

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

Corporate-sponsored low-cost screening program at the workplace

International Nuclear Information System (INIS)

Kessler, H.B.; Engstrom, P.F.; Devine, P.J.; Rimer, B.; Gatenby, R.A.

1989-01-01

This paper reports the results of a mobile screening mammography program offered to employees of a large corporation. The examination was available to women 35 or older. Women were charged $30 for a standard two-view examination; the remaining costs were underwritten by the employer. In the first year of the program 3,627 examination were performed; 63 biopsies were recommended. To date, 54 biopsies have been completed. Nine cancers were identified; seven state I and two stage II cancers were diagnosed. The distribution and prevalence rates were similar to (slightly higher than) statewide statistics. Mobile screening programs conducted at the worksite provide an inexpensive convenient alternation to more traditional screening programs. The inherent advantages of this program are the low cost, relative ease with which the examination can be obtained, and the positive role that corporate medical personnel assume in encouraging participation

Corporate social responsibility investment and social objectives : An examination on social welfare investment of chinese state owned enterprises

NARCIS (Netherlands)

Bo, H.; Li, T.; Toolsema-Veldman, Linda

We apply the theory of corporate social responsibility to analyse social welfare investment undertaken by Chinese State Owned Enterprises (SOEs). We present a simple theoretical model to illustrate how the presence of social objectives in the firm's objective function changes its investment

The Corporate Governance approach in the light of classical ...

African Journals Online (AJOL)

The concept of “Corporate Governance” derives from an analogy between the government of nations or states and the governance of corporations. Corporate Governance has had no precise and commonly accepted definition to date mainly due to the standing point of departure of the one defining it. Each definition has ...

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...

A Case Study in Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Sharon K. Kendrick

2014-03-01

Full Text Available This case study promotes analysis through a brief investigation into the role of corporate social responsibility (CSR in the operation of a multinational corporation as evidenced by Google, Inc. The study focuses on a transnational company in order to observe the impact of CSR practice on a global level. The study will present implications of CSR for corporate management, corporate employees, state regulators, shareholders, and customers in general. In addition, the study will discuss consequences of poor CSR compliance for a multinational corporation. Questions for analysis include implications of CSR, employee retention, development of corporate culture, and evaluation of advantages and disadvantages of different CSR approaches. Upon conclusion of the study, suggestions are made for future collaborative efforts in corporate social responsibility as applied to psychological, sociological, and economical motives. Recruiting and training possibilities also present partnership opportunities for best practice sharing in regards to community, civic, and service engagement.

The Corporal Punishment of Minorities in the Public Schools

Science.gov (United States)

Northington, Cynthia

2007-01-01

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

THE ROLE AND PLACE TRANSNATIONAL CORPORATIONS IN GLOBALIZATION

Directory of Open Access Journals (Sweden)

Lytvynenko Kristina

2018-01-01

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

Corporate Foresight: An Emerging Field with a Rich Tradition

DEFF Research Database (Denmark)

Rohrbeck, René; Battistella, Cinzia; Huizingh, Eelko

2015-01-01

The goal of this introductory article to the Special Issue on Corporate Foresight is to provide an overview of the state of the art, major challenges and to identify development trajectories. We define corporate foresight as an ability that permits an organization to lay the foundation for a future...... of them on corporate foresight. Based on these articles and those in this Special Issue, we identify four main themes. Two more mature themes, namely ‘organizing corporate foresight’, and ‘individual and collective cognition’, and two emerging themes ‘corporate foresight in networked organizations...

Dividend Policy and Corporate Value (A Meta-Analysis

Directory of Open Access Journals (Sweden)

Tifani Titah Dwi Tyastari

2017-07-01

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

Corporal Punishment in U.S. Public Schools: A Continuing Challenge for School Social Workers

Science.gov (United States)

Dupper, David R.; Montgomery Dingus, Amy E.

2008-01-01

Although corporal punishment has been banned in 29 states, more than a million cases of corporal punishment in U.S. schools continue to be reported annually, with states located in the southeastern and southwestern United States accounting for the vast majority of instances of corporal punishment. This article provides an overview of corporal…

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...

12 CFR 563b.435 - What happens to my corporate existence after conversion?

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 5 2010-01-01 2010-01-01 false What happens to my corporate existence after... What happens to my corporate existence after conversion? Your corporate existence will continue following your conversion, unless you convert to a state-chartered stock savings association and state law...

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....

Administrators' Perceptions of Corporal Punishment in Four Tennessee Counties

Science.gov (United States)

Hanger, Brian S.

2009-01-01

Corporal punishment is one of the most litigious issues in education. Proponents of corporal punishment believe it is a necessary and effective way to keep order in the schools. Opponents of corporal punishment feel it is detrimental to the welfare of children and should be prohibited in schools. Many states have banned the use of school corporal…

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.

12 CFR 704.11 - Corporate Credit Union Service Organizations (Corporate CUSOs).

Science.gov (United States)

2010-01-01

... course of business of credit unions; and (4) Is structured as a corporation, limited liability company, or limited partnership under state law. (b) Investment and loan limitations. (1) The aggregate of all... in shares, stocks, or obligations of an insurance company, trade association, liquidity facility, or...

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...

VT Regional Development Corporation (RDC)

Data.gov (United States)

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

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

OpenAIRE

Fu, Shihe; Shan, Liwei

2009-01-01

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

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Navy Club of the United States of America for Fiscal Year 1998

National Research Council Canada - National Science Library

2000-01-01

.... The main purpose of the corporation is to further, encourage, promote, and maintain comradeship among those persons who are or have been in active service of the United States Navy, the United States...

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.

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

Directory of Open Access Journals (Sweden)

Justine Nolan

2014-02-01

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

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

Science.gov (United States)

Harrigan, Nicholas M

2017-12-01

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

Fundamental Paradigms for Corporate Reputation

Directory of Open Access Journals (Sweden)

Volkan YUNCU

2017-07-01

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

Transnational politics and translocal governance: The politics of corporate responsibility

OpenAIRE

Banerjee, S. B.

2017-01-01

In this article, I provide a critical analysis of the politics of corporate social responsibility. I argue that corporate social responsibility is a strategy that enables multinational corporations to exercise power in the global political economy. Using the global extractive industries as a context, I focus on conflicts between communities, the state and multinational corporations that arise owing to the negative social and environmental impacts of mining and extraction. In particular, I ana...

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

Science.gov (United States)

Sugita, Minoru; Miyakawa, Michiko

2016-01-01

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

Questionnaire on Corporate Income Tax Subjects - Denmark

DEFF Research Database (Denmark)

Friis Hansen, Søren; Nielsen, Jacob Graff

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

Business Development Corporation, Inc.

Energy Technology Data Exchange (ETDEWEB)

Jasek, S.

1995-12-31

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

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...

Global instability of currencies: reasons and perspectives according to the state-corporation hegemonic stability theory

Directory of Open Access Journals (Sweden)

DARIUSZ ELIGIUSZ STASZCZAK

2015-03-01

Full Text Available This paper analyses reasons of the instability of the world monetary system. The author considers this problem from historical and contemporary perspectives. According to presented point of view banknotes and electronic money which replaced gold and silver coins in popular circulation are the most important reason of the instability. There are also proven positive and negative consequences of money instability. Reforms of the world monetary system need agreement within the global collective hegemony of state-powers and transnational corporations.

Corporate Donors Can Make a Huge Difference

Science.gov (United States)

Bennett, Drew A.

2009-01-01

It is time to educate corporate America on the need to finance higher education by using a need-based giving standard. Corporations need to realize that two-year colleges significantly affect their work force and economy. Only 25 percent of the jobs in the United States require a degree from a four-year college, yet up to 75 percent of the jobs…

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...

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...

Control mechanisms in corporate governance

Directory of Open Access Journals (Sweden)

Jovanović-Zattila Milena

2016-01-01

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

Institutional aspects of corporate governance (publishing and printing industry

Directory of Open Access Journals (Sweden)

Malik Irina Petrovna

2014-06-01

Full Text Available An analysis of the fundamental principles of the corporate governance theory is carried out with substantiation of the use of institutional theory to ensure the effective development of the corporate sector of Ukrainian economy. The proposals on the allocation of corporate governance models on the example of publishing and printing industry are elaborated and institute of shareholder ownership was laid in the basis of construction. Institutional support at the macro-, meso-and micro-economic level is considered, that corresponds to the current state of Ukrainian economy and helps to improve the efficiency of corporate governance by domestic companies.

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

Does Dividend Tax Impede Competition for Corporate Charters?

DEFF Research Database (Denmark)

Lai, Tat-kei; Ng, Travis

High dividend income tax in the U.S. can impede state competition in the market for corporate charters. We offer a model to formalize the mechanism through which dividend tax lowers the incentives for a state legislator to refrain from enacting takeover regulations. We test a key driver within...... the model, that dividend tax exacerbates agency conflicts between management and shareholders, making takeover regulations less consequential to the corporations that have their shareholders subject to the tax. The implication, that under a dividend tax cut, firms governed by fewer anti-takeover provisions...

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

African Journals Online (AJOL)

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

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 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...

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' ...

Nordic Corporate Governance and Industrial Foundations

DEFF Research Database (Denmark)

Thomsen, Steen

to the international audience. This paper therefore reviews the Nordic corporate governance model with special emphasis on a unique ownership structure, industrial foundations (foundations that own business companies). Rather than a meticulous description of details it emphasizes the Nordic model as a mode......The Nordic countries have attracted considerable attention in recent years as a benchmark for good governance. However, while the political governance characteristics of the Nordic model – particularly the welfare state - are well understood, its corporate governance characteristics remain elusive...

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...

Pathways for Off-site Corporate PV Procurement

Energy Technology Data Exchange (ETDEWEB)

Heeter, Jenny S [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

2017-09-06

Through July 2017, corporate customers contracted for more than 2,300 MW of utility-scale solar. This paper examines the benefits, challenges, and outlooks for large-scale off-site solar purchasing through four pathways: power purchase agreements, retail choice, utility partnerships (green tariffs and bilateral contracts with utilities), and by becoming a licensed wholesale seller of electricity. Each pathway differs based on where in the United States it is available, the value provided to a corporate off-taker, and the ease of implementation. The paper concludes with a discussion of future pathway comparison, noting that to deploy more corporate off-site solar, new procurement pathways are needed.

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

Science.gov (United States)

Saltman, Kenneth J.

2014-01-01

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

Corporate foresight : An emerging field with a rich tradition

NARCIS (Netherlands)

Rohrbeck, René; Battistella, Cinzia; Huizingh, Eelko

2015-01-01

The goal of this introductory article to the Special Issue on Corporate Foresight is to provide an overview of the state of the art, major challenges and to identify development trajectories. We define corporate foresight as a practice that permits an organization to lay the foundation for a

75 FR 26939 - Target Corporation: Provisional Acceptance of a Settlement Agreement and Order

Science.gov (United States)

2010-05-13

... CONSUMER PRODUCT SAFETY COMMISSION [CPSC Docket No. 09-C0037] Target Corporation: Provisional...(e). Published below is a provisionally-accepted Settlement Agreement with Target Corporation..., Target Corporation (``Target '') and the staff (``Staff '') of the United States Consumer Product Safety...

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.

Corporal Punishment: Does It Hinder the Development of Children?

Science.gov (United States)

Chenoweth, T.; Just, H.

Noting that parents' use of corporal punishment to discipline their children remains a strongly debated issue, this paper examines the impact of corporal punishment on children's development, focusing primarily on its long-term effectiveness. The paper presents the history of spanking in the United States, including public opinion on corporal…

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.

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.

IMPROVEMENT OF STRATEGIC MANIPULATED FEDERAL PROPERTY THE EXAMPLE NON-CORE ASSETS OF JSC «CENTER OF NUCLEAR INDUSTRY NONCORE ASSETS» STATE CORPORATION «ROSATOM»

OpenAIRE

Ilya I. Rodin

2015-01-01

The article describes the main measures to improve the management of assets, federally-owned or private of public corporations - an inventory of the property, the recognition of non-core assets, the organization of decision-making systems, the sale of non-core assets at market value. The article provides the rationale for the creation within the large state-owned corporations specialized management companies responsible for the restructuring of non-core assets and improve management of the pr...

26 CFR 1.956-1 - Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested...

Science.gov (United States)

2010-04-01

... earnings invested in United States property by A Corporation attributable to the stock acquired by M... foreign corporation's increase in earnings invested in United States property. 1.956-1 Section 1.956-1... foreign corporation's increase in earnings invested in United States property. (a) In general. Section 956...

A Dynamic Stackelberg Game of Supply Chain for a Corporate Social Responsibility

Directory of Open Access Journals (Sweden)

Massimiliano Ferrara

2017-01-01

Full Text Available In this paper, we establish a dynamic game to allocate CSR (Corporate Social Responsibility to the members of a supply chain. We propose a model of a supply chain in a decentralized state which includes a supplier and a manufacturer. For analyzing supply chain performance in decentralized state and the relationships between the members of the supply chain, we formulate a model that crosses through multiperiods with the help of a dynamic discrete Stackelberg game which is made under two different information structures. We obtain an equilibrium point at which both the profits of members and the level of CSR taken up by supply chains are maximized.

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 ...

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.

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...

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...

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

Directory of Open Access Journals (Sweden)

Albertino de Oliveira Filho

2008-06-01

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

New data on the level of contamination with tritium aerosol fallout in the nearest influence zone of the mining-chemical combine of the Rosatom State Corporation

Science.gov (United States)

Bondareva, L. G.; Rubailo, A. I.

2016-03-01

The influence of tritium aerosol transport on radioactive contamination on the territory of the Krasnoyarsk region influenced by the mining-chemical combine of the Rosatom State Corporation was studied. Snow cover, foliage, and needles collected at various distances from the mining-chemical combine were selected as the object of this study. A new methodology of liquid extraction from plant material (leaves and needles) was worked out. As a result, the maximal concentrations of tritium (15 kBk/m3 in snow, 11 and 15 Bk/m2 for leaves and pine-tree needles, respectively) were determined. However, the results obtained are not anomalous. Consequently, contamination with tritium may not be accounted for entirely due to the low concentrations.

Configuration mixing calculations with basis states obtained from constrained variational methods

International Nuclear Information System (INIS)

Miller, H.G.; Schroeder, H.P.

1982-01-01

Configuration mixing calculations have been performed in 20 Ne using basis states which are energetically the lowest-lying solutions of the constrained Hartree-Fock equations with an angular momentum constraint of the form 2 > = J(J + 1), For J = 6, very good agreement with the lower-lying 6 + states in an exact eigenvalue spectrum has been obtained with relatively few PAV-K mixed CHF basis states. (orig.)

Corporate sustainability and economic performance in small and medium sized enterprises

OpenAIRE

Bojnec, Štefan; Simčič, Blaž; Tomšič, Nastja

2015-01-01

Various studies have investigated drivers of corporate sustainability, however only a few attempts have been made to link corporate sustainability and economic performance of enterprises by measuring labour productivity in new European Union member states that have transitioned from socialism. This paper analyses the link between corporate sustainability and economic performance, by simultaneously using the following control variables: human capital, the innovation process, leadership, and Eu...

Special issue on “Internal audit and corporate governance” : Introduction

NARCIS (Netherlands)

Allegrini, M.; Melville, R.; Paape, L.; Selim, G.

2009-01-01

The article focuses on the internal auditing and corporate governance issues in the U.S. It states that due to various financial scandals, internal control and internal audit function should be within the core of corporate governance. It mentions that a report from the Treadway Commission presumes

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…

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...

The Nordic Corporate Governance Model

DEFF Research Database (Denmark)

Thomsen, Steen

2016-01-01

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

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

OpenAIRE

Kolohoida, Oleksandra; Lukach, Iryna; Poiedynok, Valeriia

2017-01-01

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

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...

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

OpenAIRE

Jakkal, Raj Madhukar

2013-01-01

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

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...

The network of corporate clients: customer attrition at commercial banks

Science.gov (United States)

Lublóy, Á.; Szenes, M.

2008-12-01

Commercial banks might profit from the adoption of methods widely used in network theory. A decision making process might become biased if one disregards network effects within the corporate client portfolio. This paper models the phenomenon of customer attrition by generating a weighted and directed network of corporate clients linked by financial transactions. During the numerical study of the agent-based toy model we demonstrate that multiple steady states may exist. The statistical properties of the distinct steady states show similarities. We show that most companies of the same community choose the same bank in the steady state. In contrast to the case for the steady state of the Barabási-Albert network, market shares in this model equalize by network size. When modeling customer attrition in the network of 3 × 105 corporate clients, none of the companies followed the behavior of the initial switcher in three quarters of the simulations. The number of switchers exceeded 20 in 1% of the cases. In the worst-case scenario a total of 688 companies chose a competitor bank. Significant network effects have been discovered; high correlation prevailed between the degree of the initial switcher and the severity of the avalanche effect. This suggests that the position of the corporate client in the network might be much more important than the underlying properties (industry, size, profitability, etc) of the company.

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.

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

OpenAIRE

Rygh, Asmund

2016-01-01

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

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 Relationship between Social Capital and Corporal Punishment in Schools. A Theoretical Inquiry

Science.gov (United States)

Owen, Stephen S.

2005-01-01

This article explores the relationship between the use of corporal punishment in the public schools and the amount of social capital (i.e., residents degree of involvement in community matters) in a state. Existing state-level data regarding social capital and incidents of corporal punishment were utilized. Results show a statistically significant…

Corporate and state responses to anti-oil protests in the Niger Delta

Energy Technology Data Exchange (ETDEWEB)

Frynas, J.G. [Coventry University (United Kingdom). International Business at Coventry Business School

2001-07-01

Conflicts between oil companies and village communities in the Niger Delta have lasted for several decades, but during the 1990s they escalated further and received international media coverage. Much of it focused on the anti-Shell protests by the Movement for the Survival of the Ogoni People (MOSOP) which led to Shell's withdrawal from the Ogoni area in 1993. Notwithstanding the political changes following General Abacha's death in June 1998, the conflicts are continuing. While the intensity of the Ogoni protests decreased from 1995 onwards, other ethnic and political groups across the Niger Delta began to disrupt oil activities. This article critically examines the response of the Nigerian state and the oil companies to the anti-oil protests in the Delta. The investigation focuses on three generic strategies: concessions by the state and oil companies to protesters, such as the creation of development projects; the use of public relations in dealing with the Niger Delta crisis; and the use of violence by the state and the oil companies against anti-oil protesters. The analysis suggests that the state and corporate response to the Niger Delta crisis has so far been inadequate in the sense that it fails to satisfy the demands of the local people. Judging from past experience, unless there are structural changes within Nigeria's institutional framework, which would allow for a more effective use of the country's oil wealth for the benefit of the oil-producing areas, conflicts in the Niger Delta are likely to continue. (author)

Scylla or Charybdis? Historical Reflections on Two Basic Problems of Corporate Governance

OpenAIRE

Naomi R. Lamoreaux

2009-01-01

Shareholders in corporations face two very different types of governance problems: expropriation by controlling shareholders or managers; and expropriation by greedy rulers or, more generally, by the state. The problem is that the more successful investors are in protecting their capital from the grabbing hand of the state, the less they are able to call upon the state to protect it from the grabbing hand of corporate insiders. Conversely, the more investors are able to call upon government t...

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...

Corporate Social Responsibility in the Garment Industry. The Case of the Clean Clothes Campaign and Developing States

OpenAIRE

Wawrzyniak, Tomasz

2017-01-01

The aim of the article is to investigate the Clean Clothes Campaign (CCC) organization and its efforts to alleviate the poor situation of workers in developing states and to promote the idea of Corporate Social Responsibility. It starts with a brief example of two such developing countries, Bangladesh and Cambodia, data for which has been drawn from Eurostat, Trading Economics, and the CIA’s World Factbook. It then moves to its main focus, that is, the description of the structure of the CCC,...

Cognitive competence of graduates, oriented to work in the knowledge management system in the state corporation “Rosatom”

Science.gov (United States)

Kireev, V.; Silenko, A.; Guseva, A.

2017-01-01

This article describes an approach to the determination of the level of formation of competences of university graduates, oriented to work in the state corporation “Rosatom” in a knowledge management system. With the use of cluster analysis graduate classes were identified, focused on knowledge transfer, analysis and the search for new knowledge, creative transformation of knowledge. In addition, the class innovators were identified, which were fully formed the necessary cognitive competences.

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…

Banning Corporal Punishment: A Crucial Step toward Preventing Child Abuse.

Science.gov (United States)

Moelis, Cindy S.

1988-01-01

Banning school corporal punishment is supported as a step towards gradually eliminating all violent actions toward children. The 39 states that allow corporal punishment are encouraged to outlaw it, to teach children that it is not socially acceptable behavior and to set an example for families' child-rearing attitudes and practices. (JDD)

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

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.

PERTANGGUNGJAWABAN PIDANA TERHADAP KORPORASI / The Corporate Criminal Responsibility

Directory of Open Access Journals (Sweden)

Santhos Wachjoe Prijambodo

2016-07-01

Full Text Available Keberadaan korporasi, baik langsung maupun tidak langsung akan memberikan dampak bagi perekonomian negara maupun terhadap lingkungan di tempat korporasi maupun bidang usahanya tersebut berdiri. Bukan hanya dampak positif, tetapi juga dampak negatif dari beroperasinya sebuah korporasi. Korporasi didirikan dengan tujuan dan cara-cara mencapai tujuan yang berbeda-beda. Tidak sedikit dari korporasi itu juga didirikan dengan tujuan dan pengelolaan untuk mencapai tujuannya yang dilarang oleh undang-undang. Oleh karenanya, sering terdengar ada korporasi yang terlibat dalam berbagai tindak pidana atau sebagai sarana untuk melakukan tindak pidana. Oleh karenanya perlu menjadi perhatian khusus untuk menjerat korporasi ikut bertanggungjawab atas suatu perbuatan yang melibatkan korporasi atau sebagai sarana dalam sebuah tindak pidana.   The existence of corporation affects the state economy, the society where the corporation stands and the society where the business run. Not only the positive effect but also the negative effect. The corporation was build for some mission and the way it reaches the mission were different one another. It is possible that one or more corporation was build in some way that prohibited by law. For that reason, there is a corporation is involved in various criminal acts or as a means to commit the crimes. Therefore, special attention needs to arrange to snare corporations to take responsibility for an act involving a corporation or as a tool in a criminal offense.

Facilitating Corporate Entrepreneurship in Public Sector Higher Education Institutions: A Conceptual Model

Directory of Open Access Journals (Sweden)

Javed Nayyar Malik

2012-06-01

Full Text Available This paper develops a conceptual model of public sector corporate entrepreneurship for the state government higher education institutions. The proposed model is intended to depict the main antecedents that relate to corporate entrepreneurship within the public sector higher education institution  and the impact of corporate entrepreneurship on public sector HEI’s performance, as well as factors influencing its continuous performance.

ANTI-CORRUPTION MEASURES FOR CORPORATE SECURITY

Directory of Open Access Journals (Sweden)

Natasha Georgieva Hadji Krsteski

2017-04-01

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

Success and anomy of the corporal

Directory of Open Access Journals (Sweden)

Larisa Viktorovna Efimova

2015-11-01

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

Corporate volunteering - motivation for voluntary work

Directory of Open Access Journals (Sweden)

Debora Azevedo

2008-07-01

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

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...

Corporate culture and the employment of persons with disabilities.

Science.gov (United States)

Schur, Lisa; Kruse, Douglas; Blanck, Peter

2005-01-01

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

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.

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 – ...

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...

12 CFR 7.4001 - Charging interest at rates permitted competing institutions; charging interest to corporate...

Science.gov (United States)

2010-01-01

... institutions; charging interest to corporate borrowers. 7.4001 Section 7.4001 Banks and Banking COMPTROLLER OF... interest at rates permitted competing institutions; charging interest to corporate borrowers. (a... the law of that state. If state law permits different interest charges on specified classes of loans...

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

Directory of Open Access Journals (Sweden)

Gatot Nazir Ahmad

2015-04-01

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

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Navy Club of the United States of America for Fiscal Year 1998

National Research Council Canada - National Science Library

2000-01-01

As requested, the General Accounting Office (GAO) reviewed the audit report covering the financial statements of the Navy Club of the United States of America, a federally chartered corporation, for the fiscal year ended July 31, 1998...

Pioneering corporate responsibility in Italy: the Enel experience

Energy Technology Data Exchange (ETDEWEB)

Comin, Gianluca

2007-07-01

Enel, the largest Italian utility for production, distribution of electricity and the second largest for natural gas distribution has started its Corporate Responsibility practice in 2002 and ever since has gained a leading role within the Italian sustainability scene. By rapidly integrating Corporate Responsibility in its strategic planning and in its reporting procedures, Enel also could develop a state of the art sustainability plan, a wide array of key performance indicators to monitor it and an outstanding knowledge in Corporate Responsibility mainstreaming. The acceleration imposed by Enel's management in implementing Corporate Responsibility as a basic integrator into its corporate procedures also allowed the company to be acknowledged as one of the best practices in the world. Along the implementation of Corporate Responsibility Enel also developed traditional and intranet based training programs that impacted on 4,500 middle managers and 48,000 employees. International sustainability indices recognised the company's effort including it in their listings as of 2003. Active in stakeholder dialogue, Enel is also implementing a way to gather fresh and direct opinions from an esteemed universe of 60,000 people with an unprecedented web based polling tool derived from multidimensional scaling techniques aimed at questioning appreciation on 25 topics of mutual concern. (auth)

Competing sovereignties: Oil extraction, corporate social responsibility, and indigenous subjectivity in Ecuador

Science.gov (United States)

Billo, Emily Ruth

Corporate social responsibility (CSR) programs developed in recent years as the business response to social and environmental criticism of corporate operations, and are most debated in those societies where neoliberalism emerged most prominently, the United States and the United Kingdom. My dissertation expands these debates investigating the CSR programs of a Spanish-owned multinational oil company, Repsol-YPF operating in the Ecuadorian Amazon region. It explores CSR programs as institutions that can facilitate ongoing resource extraction, and particular technologies of rule that serve to discipline indigenous peoples at the point of extraction. I conducted an institutional ethnography to examine the social relationships produced through CSR programs, and contend that the relationships formed within CSR programs enable ongoing resource extraction. This dissertation argues that CSR programs produce entanglements between state, corporate and indigenous actors that lead to competing and conflicting spaces of governance in Ecuador. These entanglements reflect the Ecuadorian state's attempts to 'erase' indigenous difference in the name of securing wealth and membership in the nation-state. In turn, CSR programs can both contain indigenous mobilization and resistance in Ecuador, but also highlight indigenous difference and rights and access to resources, predicated on membership in the nation-state. To that end, the dissertation is attentive to the ambivalence and uncertainty of indigenous actors produced through engagement with corporate capital, and suggests that ambivalence can also be a productive space.

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.

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

Present state of nuclear power business in China

International Nuclear Information System (INIS)

Morokuzu, Muneo

2011-01-01

This article presented present state of nuclear power business in China based on latest information obtained at visit at nuclear power related facilities in December 2010. China Atomic Energy Authority (CAEA) promoted nuclear power, while National Nuclear Safety Administration (NNSA) was an independent regulatory body of nuclear power. Construction of nuclear power was promoted by three national nuclear engineering development corporations: China National Nuclear Corporation (CNNC), China Guangdon Nuclear Power Corporation (CGNPC) and State Nuclear Power Technology Corporation (SNPTC). In China, 13 nuclear power reactors were in operation and 27 under construction. Shortage of nuclear engineers became evident with rapid growth of nuclear power, which forced delay of nuclear power construction schedule. Future strategies of reactor type varied domestic, French and US ones respectively dependent on CNNC, CGNPC and SNPTC, CNNC seemed to change from third generation reactor (CNP 1000) to second one (CP 1000) due to regulatory licensing difficulty of NNSA. As for advanced reactor development, large scale PWR project, HTR project and FBR development project were proceeding. As HTR project was selected as high-priority project, an experimental reactor (HTR-10) was critical in 2000 and construction of demonstration reactor started in 2009. (T. Tanaka)

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...

Lessons learned: Managing the development of a corporate Ada training project

Science.gov (United States)

Blackmon, Linda F.

1986-01-01

The management lessons learned during the implementation of a corporate mandate to develop and deliver an effective Ada training program to all divisions are discussed. The management process involved in obtaining cooperation from all levels in the development of a corporate-wide project is described. The problem areas are identified along with some possible solutions.

The transaction cost theory of the transnational corporation

NARCIS (Netherlands)

Hennart, J.M.A.; Lundan, S.

2014-01-01

Business firms, along with nation states, are crucial agents in today’s advanced economies. Transnational corporations (TNC) are business firms with activities in more than one nation state,1 and although they are but a small subset of all business firms, they play a dominant role in the world

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.

Practices at the Boundaries of Business Ethics & Corporate Social Responsibility

DEFF Research Database (Denmark)

Weller, Angeli

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

Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy

Science.gov (United States)

Liu, Wei; Wei, Qiao; Huang, Song-Qin

2017-01-01

This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degree. Provincial-level government intervention positively moderate the positive relationship between eco-friendly events and corporate philanthropy and government corruption is negatively moderate the relationship. All these results are robust according to robustness checks. These findings provide a new perspective on corporate philanthropic strategy as a means to obtain critical resources from the government in order to compensate for the loss made on environmental responsibility. Moreover, the institutional environment is proved here to play an important role in corporate philanthropic strategy. PMID:29064451

Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy.

Science.gov (United States)

Liu, Wei; Wei, Qiao; Huang, Song-Qin; Tsai, Sang-Bing

2017-10-24

This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degree. Provincial-level government intervention positively moderate the positive relationship between eco-friendly events and corporate philanthropy and government corruption is negatively moderate the relationship. All these results are robust according to robustness checks. These findings provide a new perspective on corporate philanthropic strategy as a means to obtain critical resources from the government in order to compensate for the loss made on environmental responsibility. Moreover, the institutional environment is proved here to play an important role in corporate philanthropic strategy.

Doing Good Again? A Multilevel Institutional Perspective on Corporate Environmental Responsibility and Philanthropic Strategy

Directory of Open Access Journals (Sweden)

Wei Liu

2017-10-01

Full Text Available This study investigates the relationship between corporate environmental responsibility and corporate philanthropy. Using a sample of Chinese listed firms from 2008 to 2013, this paper examines the role of corporate environmental responsibility in corporate philanthropy and the moderating influence of the institutional environment using multilevel analysis. The results show that corporate eco-friendly events are positively associated with corporate philanthropic strategy to a significant degree. Provincial-level government intervention positively moderate the positive relationship between eco-friendly events and corporate philanthropy and government corruption is negatively moderate the relationship. All these results are robust according to robustness checks. These findings provide a new perspective on corporate philanthropic strategy as a means to obtain critical resources from the government in order to compensate for the loss made on environmental responsibility. Moreover, the institutional environment is proved here to play an important role in corporate philanthropic strategy.

Estimating Structural Models of Corporate Bond Prices in Indonesian Corporations

Directory of Open Access Journals (Sweden)

Lenny Suardi

2014-08-01

Full Text Available This  paper  applies  the  maximum  likelihood  (ML  approaches  to  implementing  the structural  model  of  corporate  bond,  as  suggested  by  Li  and  Wong  (2008,  in  Indonesian corporations.  Two  structural  models,  extended  Merton  and  Longstaff  &  Schwartz  (LS models,  are  used  in  determining  these  prices,  yields,  yield  spreads  and  probabilities  of default. ML estimation is used to determine the volatility of irm value. Since irm value is unobserved variable, Duan (1994 suggested that the irst step of ML estimation is to derive the likelihood function for equity as the option on the irm value. The second step is to ind parameters such as the drift and volatility of irm value, that maximizing this function. The irm value itself is extracted by equating the pricing formula to the observed equity prices. Equity,  total  liabilities,  bond  prices  data  and  the  irm's  parameters  (irm  value,  volatility of irm value, and default barrier are substituted to extended Merton and LS bond pricing formula in order to valuate the corporate bond.These models are implemented to a sample of 24 bond prices in Indonesian corporation during  period  of  2001-2005,  based  on  criteria  of  Eom,  Helwege  and  Huang  (2004.  The equity  and  bond  prices  data  were  obtained  from  Indonesia  Stock  Exchange  for  irms  that issued equity and provided regular inancial statement within this period. The result shows that both models, in average, underestimate the bond prices and overestimate the yields and yield spread. ";} // -->activate javascript

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....

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

Science.gov (United States)

2011-08-03

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

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....

Social and Environmental Issues in Corporative Management: A Romanian Story

Directory of Open Access Journals (Sweden)

Cornelia DASCĂLU

2011-12-01

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

Corporate governance research in "the rest of the world"

OpenAIRE

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

2010-01-01

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

Human rights and global business: the evolving notion of corporate civil responsibility

OpenAIRE

Bachmann, Sascha-Dominik

2010-01-01

Global market participation of corporations often leads to a conflict of duties: the duty to its customers and shareholder to “do business” vs. the duty to protect the populations affected by these business operations. Today, in a reality where gross human rights violations are not only committed by states and individuals but increasingly by multinational corporations (MNCs) by aiding and abetting the actual perpetrators in the states where MNCs operate, the global recession has aggravated th...

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.

Corporate Social Responsibility: the Challenges and Constraints

Directory of Open Access Journals (Sweden)

Piasecki Ryszard

2017-12-01

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

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

Science.gov (United States)

2010-04-01

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

Corporate interests, philanthropies, and the peace movement.

Science.gov (United States)

Wright, T; Rodriguez, F; Waitzkin, H

1986-01-01

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

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.

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?...

Financialization and the Multinational Corporation

DEFF Research Database (Denmark)

Morgan, Glenn

2014-01-01

The terrain on which states, trade unions and social movements confront multinational corporations has changed dramatically over the last two decades as a result of two phenomena – the disaggregation of the supply chain and the financialization of corporations. Trade unions and social movements...... have increasingly challenged the inequalities and unfairnesses which have emerged from the globalization of supply chains. However, issues of financialization, although increasingly high profile since 2008, have generally been treated separately. This article argues that the two phenomena...... are integrally related within the same process of neoliberal globalization. It argues that trade unions and social movements need to connect together issues to do with the relocation and restructuring of employment with issues of financialization and the need for financial reform. Change will only be effective...

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.

Obtaining patient test results from clinical laboratories: a survey of state law for pharmacists.

Science.gov (United States)

Witry, Matthew J; Doucette, William R

2009-01-01

To identify states with laws that restrict to whom clinical laboratories may release copies of laboratory test results and to describe how these laws may affect pharmacists' ability to obtain patient laboratory test results. Researchers examined state statutes and administrative codes for all 50 states and the District of Columbia at the University of Iowa Law Library between June and July 2007. Researchers also consulted with lawyers, state Clinical Laboratory Improvement Amendments officers, and law librarians. Laws relating to the study objective were analyzed. 34 jurisdictions do not restrict the release of laboratory test results, while 17 states have laws that restrict to whom clinical laboratories can send copies of test results. In these states, pharmacists will have to use alternative sources, such as physician offices, to obtain test results. Pharmacists must consider state law before requesting copies of laboratory test results from clinical laboratories. This may be an issue that state pharmacy associations can address to increase pharmacist access to important patient information.

The Convergence of Corporate Governance Practices in Global Firms

OpenAIRE

Lindop, Charlotte

2012-01-01

The matter of convergence in corporate governance practices has gained prominence in recent years as it becomes apparent that globalization in the capital markets has led to the expectation of transparency and accountability by investors, traits typically associated with firms based in the United Kingdom and United States. Whilst there is some argument for why there may be a persistence of diversity in corporate governance practices, there is more support for the view that there will be a con...

The Concept and Development Tendencies of Corporate Social Responsibility

OpenAIRE

Krisztina Szegedi

2010-01-01

The expression Corporate Social Responsibility was first used in the United States of America in the 1960s. This triggered a nationwide debate about the responsibilities corporations have towards societies. The most criticized statement belongs to Milton Friedman, a Nobel prize winner, who said, "The social responsibility of business is to increase its profits."[1] This means that there is only one responsibility of business, namely to use its resources and to become engaged in activities in ...

Obtaining a W state from a Greenberger-Horne-Zeilinger state via stochastic local operations and classical communication with a rate approaching unity.

Science.gov (United States)

Yu, Nengkun; Guo, Cheng; Duan, Runyao

2014-04-25

We introduce a notion of the entanglement transformation rate to characterize the asymptotic comparability of two multipartite pure entangled states under stochastic local operations and classical communication (SLOCC). For two well known SLOCC inequivalent three-qubit states |GHZ⟩=(1/2)(|000⟩+|111⟩) and |W⟩=(1/3)(|100⟩+|010⟩+|001⟩), we show that the entanglement transformation rate from |GHZ⟩ to |W⟩ is exactly 1. That means that we can obtain one copy of the W state from one copy of the Greenberg-Horne-Zeilinger (GHZ) state by SLOCC, asymptotically. We then apply similar techniques to obtain a lower bound on the entanglement transformation rates from an N-partite GHZ state to a class of Dicke states, and prove the tightness of this bound for some special cases which naturally generalize the |W⟩ state. A new lower bound on the tensor rank of the matrix permanent is also obtained by evaluating the tensor rank of Dicke states.

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.

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.

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

OpenAIRE

Cesar G. Saldaña

2000-01-01

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

Charting the Emergence of Corporate Procurement of Utility-Scale PV

Energy Technology Data Exchange (ETDEWEB)

Heeter, Jenny S. [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Cook, Jeffrey J. [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Bird, Lori A. [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

2017-09-01

Through July 2017, corporate customers contracted for more than 2,300 MW of utility-scale solar. This paper examines the benefits, challenges, and outlooks for large-scale off-site solar purchasing through four pathways: PPAs, retail choice, utility partnerships (green tariffs and bilateral contracts with utilities), and by becoming a licensed wholesale seller of electricity. Each pathway differs based on where in the United States it is available, the value provided to a corporate off-taker, and the ease of implementation. The paper concludes with a discussion of future pathway comparison, noting that to deploy more corporate off-site solar, new procurement pathways are needed.

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....

Positive Leadership and Corporate Entrepreneurship: Theoretical Considerations and Research Propositions

Directory of Open Access Journals (Sweden)

Przemysław Zbierowski

2016-09-01

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

The Impact of Corporate Income Tax on Wages and Employment

Directory of Open Access Journals (Sweden)

Etleva Bajrami

2017-06-01

Full Text Available t This paper is focused on impact of corporate tax on wages and the number of employees. Since the main goal of businesses is profit and because wages are part of the costs it’s important to understand if businesses try to cut costs by reducing wages or through reducing the number of employees. In this paper, through the analysis is intend to understand whether there is a relation between changes in corporate tax rates, the growth rate of state revenues from corporate tax with the growth rate of wages. To achieve the purpose of this paper it will also be analyzed the relation between growth rates of corporate tax with the growth rate of employment. To reach the conclusion is analyzed the progress of wages, the progress rates of corporate tax and is presented a brief overview of the economy in general because the rate of its growth will affect businesses operating there and will affect all public because a part of them is employed in the private sector. By data analysis in this paper does not seem to pass the burden of corporate tax on employees through salary or number of employees.

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...

Income Outcome: Life in the Corporate University

Directory of Open Access Journals (Sweden)

Robyn Ferrell

2011-03-01

Full Text Available Higher education on the corporate model imagines students as consumers, choosing between knowledge products and brands. It imagines itself liberating the university from the dictates of the State/tradition/aristocratic self-replication, and putting it in the hands of its democratic stakeholders. It therefore naturally subscribes to the general management principles and practices of global corporate culture. These principles – transparency, accountability, efficiency – are hard to argue with in principle. But an abstract argument in political economy comes down to earth in the challenges facing the arts and humanities, after the ‘Education Revolution’, to justify their modes of life.

76 FR 57765 - Sunshine Act Meeting; Notice of the September 28, 2011, Millennium Challenge Corporation Board of...

Science.gov (United States)

2011-09-16

... MILLENNIUM CHALLENGE CORPORATION [MCC FR 11-08] Sunshine Act Meeting; Notice of the September 28, 2011, Millennium Challenge Corporation Board of Directors Meeting AGENCY: Millennium Challenge Corporation. TIME AND DATE: 10 a.m. to 12 p.m., Wednesday, September 28, 2011. PLACE: Department of State...

Need to implement corporate governance in the Romanian companies

Directory of Open Access Journals (Sweden)

Sorin COSNEANU

2013-04-01

Full Text Available Under the background of the current economic realities, characterized by uncertainty and mistrust, of increased complexity of the environment in which they operate, the Romanian companies must demonstrate good organization, flexibility, skills, good risk management and be trustworthy economic and social partners. The answer to many of these challenges is provided by a modern management system, which makes proof of more convincing development possibilities, namely corporate governance.This article is an attempt to summarize the major theoretical and practical issues related to corporate governance models, as well as a vision of the need to apply this management system in the Romanian companies. At the same time, the paper will briefly present the current state of corporate governance system implementation in the Romanian companies.

Using corresponding state theory to obtain intermolecular potentials to calculate pure liquid shock Hugoniots

Energy Technology Data Exchange (ETDEWEB)

Hobbs, M.L.

1997-12-01

Determination of product species, equations-of-state (EOS) and thermochemical properties of high explosives and pyrotechnics remains a major unsolved problem. Although, empirical EOS models may be calibrated to replicate detonation conditions within experimental variability (5--10%), different states, e.g. expansion, may produce significant discrepancy with data if the basic form of the EOS model is incorrect. A more physically realistic EOS model based on intermolecular potentials, such as the Jacobs Cowperthwaite Zwisler (JCZ3) EOS, is needed to predict detonation states as well as expanded states. Predictive capability for any EOS requires a large species data base composed of a wide variety of elements. Unfortunately, only 20 species have known JCZ3 molecular force constants. Of these 20 species, only 10 have been adequately compared to experimental data such as molecular scattering or shock Hugoniot data. Since data in the strongly repulsive region of the molecular potential is limited, alternative methods must be found to deduce force constants for a larger number of species. The objective of the present study is to determine JCZ3 product species force constants by using a corresponding states theory. Intermolecular potential parameters were obtained for a variety of gas species using a simple corresponding states technique with critical volume and critical temperature. A more complex, four parameter corresponding state method with shape and polarity corrections was also used to obtain intermolecular potential parameters. Both corresponding state methods were used to predict shock Hugoniot data obtained from pure liquids. The simple corresponding state method is shown to give adequate agreement with shock Hugoniot data.

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....

Harsh corporal punishment of Yemeni children: occurrence, type and associations.

Science.gov (United States)

Alyahri, Abdullah; Goodman, Robert

2008-08-01

To examine the occurrence, type and associations of harsh corporal punishment in Yemen. Caregiver and teacher reports were obtained on 1,196 Yemeni 7-10-year olds obtained by systematic random sampling of children in the 1st to 4th grades of urban and rural schools. Caregivers (86% mothers) reported on disciplinary practices, socio-familial background, and child psychopathology. Teachers reported on school performance and child psychopathology. More than half of the rural caregivers and about a quarter of the urban caregivers reported using harsh corporal punishment (hitting children with implements, tying them up, pinching them, or biting them). Harsh corporal punishment was significantly associated with poor school performance and both behavioral and emotional difficulties. The socio-familial factors that were independently associated with harsh corporal punishment were: rural area, male gender of the child, low maternal education, and large family size. Harsh corporal punishment is very common in Yemen. International findings suggest that the association with school failure and psychological maladjustment may well be causal. Promoting parental use of effective and non-violent disciplinary methods should be a public health priority. Yemen urgently needs to develop and evaluate programs that teach parents how to use culturally appropriate rewards and non-abusive sanctions to shape children's behavior without stunting their academic and emotional development. Persuading parents to adopt such approaches may need programs that focus not just on techniques but also on attitudes, e.g. challenging the commonly held belief that children will not develop properly unless they are beaten when they do wrong.

Corporate psychopathy: Talking the walk.

Science.gov (United States)

Babiak, Paul; Neumann, Craig S; Hare, Robert D

2010-01-01

There is a very large literature on the important role of psychopathy in the criminal justice system. We know much less about corporate psychopathy and its implications, in large part because of the difficulty in obtaining the active cooperation of business organizations. This has left us with only a few small-sample studies, anecdotes, and speculation. In this study, we had a unique opportunity to examine psychopathy and its correlates in a sample of 203 corporate professionals selected by their companies to participate in management development programs. The correlates included demographic and status variables, as well as in-house 360 degrees assessments and performance ratings. The prevalence of psychopathic traits-as measured by the Psychopathy Checklist-Revised (PCL-R) and a Psychopathy Checklist: Screening Version (PCL: SV) "equivalent"-was higher than that found in community samples. The results of confirmatory factor analysis (CFA) and structural equation modeling (SEM) indicated that the underlying latent structure of psychopathy in our corporate sample was consistent with that model found in community and offender studies. Psychopathy was positively associated with in-house ratings of charisma/presentation style (creativity, good strategic thinking and communication skills) but negatively associated with ratings of responsibility/performance (being a team player, management skills, and overall accomplishments).

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.

Corporate social responsibility of business

Directory of Open Access Journals (Sweden)

Bryantseva M.V.

2017-08-01

Full Text Available the article is devoted to actual problems of corporate social responsibility (CSR in today's Russian society, where today it is recognized as one of the most important theoretical and practical problems in terms of establishing effective mutually beneficial cooperation between the state, business and various social institutions, and is the focus of scholars and practitioners of social and economic spheres of society.

Federally Chartered Corporation: Review of the Financial Statement Audit Reports for the Jewish War Veterans of the United States of America, Incorporated for Fiscal Years 1999 and 1998

National Research Council Canada - National Science Library

Steinhoff, Jeffrey

2000-01-01

As requested, we reviewed the audit reports covering the financial statements of the Jewish War Veterans of the United States of America, Incorporated, a federally chartered corporation, for the years...

78 FR 73585 - The Three Rivers Railway Company-Corporate Family Merger Exemption-Mahoning State Line Railroad...

Science.gov (United States)

2013-12-06

... overhead costs, and that the transaction will reduce corporate overhead and duplication by eliminating one... filed a verified notice of exemption under 49 CFR 1180.2(d)(3) for a corporate family transaction... Oct. 23, 1992). Under the proposed transaction, MSLR will be merged with and into TRRC. Applicants...

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

OpenAIRE

Raluca Ivan

2015-01-01

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

Rehabilitation of the Banking System as a Key Factor in the Resumption of Corporate Crediting in Ukraine

OpenAIRE

Hladkykh Dmytro M.

2017-01-01

The aim of the article is to study the factors of negative dynamics of corporate crediting in Ukraine and justify proposals for further actions of the state in the direction of activating corporate crediting. The actions of the state in the field of activation of corporate crediting in Ukraine should include the steps mentioned below. As part of the overall rehabilitation and recovery of the economy – actions aimed at de-shadowization of the economy; restoration of foreign exchange earnings f...

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.

12 CFR 362.12 - Service corporations of insured State savings associations.

Science.gov (United States)

2010-01-01

.... (B) Equity securities of a company that acquires and retains adjustable-rate and money market...) Acquiring and retaining adjustable-rate and money market preferred stock. A service corporation may engage... instruments held under this paragraph (b)(2)(ii)(B), paragraph (b)(2)(iv) of this section, and § 362.11(b)(2...

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

Directory of Open Access Journals (Sweden)

Raluca Ivan

2015-12-01

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

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.

Corporate social responsibility as communicational strategy

Energy Technology Data Exchange (ETDEWEB)

Moraes, Jorge C. [PETROBRAS, Rio de Janeiro, RJ (Brazil)

2009-07-01

Based on a concrete case, the negotiation of compensation and reparation for environmental damage in the state of Rio de Janeiro, this paper deals with the role of Corporate Social Responsibility (CSR) as main strategic instrument to set up a relationship among state, businesses and the civil society in the process of licensing and deploying gas pipelines. In this kind of process, a few cultural aspects, such as a social pattern based in philanthropy and paternalism, make difficult for any agreement to be reached among the stake holders. As a result, the process of licensing becomes slow and fragile. In some cases, negotiation ends up unsuccessful. This mental model coexists with an imperious need for investments in energy, leading to a hard contradiction between a traditional behavior and the surge of modern consumerism habits. Besides, local legislation and bureaucracy allow for few or no options to solve the conflict. In this context, as will be seen, CSR is a preferential way to establish fruitful dialog. By means of Corporate Social Investments (CSI), it is possible to create a common experience of local development among entrepreneurs, the state and the community, by this breaking communication barriers and providing alternatives to solve the original contradiction. (author)

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 20033 - Winston-Salem Southbound Railway Company-Corporate Family Transaction Exemption-High Point...

Science.gov (United States)

2010-04-16

... DEPARTMENT OF TRANSPORTATION Surface Transportation Board [STB Finance Docket No. 35338] Winston-Salem Southbound Railway Company--Corporate Family Transaction Exemption--High Point, Thomasville... under 49 CFR 1180.2(d)(3) for a transaction within a corporate family. Applicants state that HPTD will...

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

Science.gov (United States)

Schroeder, Gabe

2011-01-01

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

Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor dan Corporate Manager

Directory of Open Access Journals (Sweden)

Elok Faiqoh Himmah

2013-04-01

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

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

Directory of Open Access Journals (Sweden)

Riabokin Taras V.

2017-02-01

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

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

Directory of Open Access Journals (Sweden)

Paulin Mbecke

2014-10-01

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

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...

Managing corporate governance risks in a nonprofit health care organization.

Science.gov (United States)

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

2005-01-01

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

Public interests and corporate obligations

DEFF Research Database (Denmark)

Frederiksen, Claus Strue

2016-01-01

In this chapter, I discuss the division of labour between private enterprises and the state. According to stakeholder theorists, a state should take into account the interests of all of its citizens, whereas a company should focus on the interests of its stakeholders. I focus on a challenge......, and corporations) should try to promote the good, seen from an impartial perspective, meaning that everybody’s interest should be taken into account (Kagan 1989). I conclude that stakeholder theorists are unable to meet the challenge presented by consequentialism by traditional means, i.e. by referring to social...

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...

The role of the pediatrician in abolishing corporal punishment in schools. Committee on School Health, American Academy of Pediatrics.

Science.gov (United States)

Poole, S R; Ushkow, M C; Nader, P R; Bradford, B J; Asbury, J R; Worthington, D C; Sanabria, K E; Carruth, T

1991-07-01

Corporal punishment in school is allowed in 30 states in the United States. The American Academy of Pediatrics, together with numerous other child-advocacy groups, has reaffirmed its position that corporal punishment in schools should be prohibited by state statute in all states. This article provides background information and recommendations regarding the potential role for pediatricians in attaining this goal.

THE EFFECTIVE LEVEL OF CORPORATE INCOME TAX IN THEEUROPEAN COUNTRIES

Directory of Open Access Journals (Sweden)

Adam Adamczyk

2012-01-01

Full Text Available Despite of the factthat European Union economy is the subject to integrationprocess, there has been no harmonization of corporate income taxation. Nocompulsion to adapt to common tax law requirements makes that many,especially new member states of EU, tends to use corporate income tax to attractcapital flows. The tax competition often takes a form of so called “race to thebottom” and consists in reducing tax rates. At the same time fiscal authoritiesusually broaden their tax bases in favor to increase the neutrality of the corporateincome tax.The main goal of this article is to measure the combined effect ofreducing statutory tax rates and broadening of tax bases in selected MemberStates.

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.

78 FR 27478 - Newell Coach Corporation, Grant of Petition for Decision of Inconsequential Noncompliance

Science.gov (United States)

2013-05-10

...-0210; Notice 2] Newell Coach Corporation, Grant of Petition for Decision of Inconsequential...: Newell Coach Corporation (Newell) has determined that certain motor homes that it manufactured between... action is warranted. NHTSA's Analysis and Decision: Section 5.3 of FMVSS 120 specifically states: S5.3...

Stakeholder versus Shareholder Satisfaction in Corporate Risk Management

DEFF Research Database (Denmark)

Aabo, Tom

2006-01-01

Inherent in corporate governance is the conflict between satisfying stakeholders in general versus satisfying shareholders in particular. This empirical study of Danish non-financial companies finds that companies which state that their aim is to satisfy stakeholders in general ("stakeholder...

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...

Public radiotelevision Corporations in European Union and the emerging use of Web 2.0 to communicate CSR

OpenAIRE

Tania FERNÁNDEZ LOMBAO FERNÁNDEZ LOMBAO

2014-01-01

Corporate Social Responsibility is a concept that defines the model of corporate governance based on responsible, horizontal and interactive accountability as opposed to closed and rail control systems. This type of management has been associated, at an initial moment, with private enterprise in the context of globalization, although gradually being implemented in the public, and consequently in the state-owned broadcasting corporations of the European Union. The three first corporations who ...

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 ...

26 CFR 1.897-2 - United States real property holding corporations.

Science.gov (United States)

2010-04-01

... by its directors or officers, or is known by employees who in the course of their employment have... (as described in § 1.897-1(f)(1)(i) (A) and (C)); (B) The satisfaction of accounts receivable arising... wages and salaries); (D) A corporation's disposition of assets used or held for use in a trade or...

Corporate social responsibility approaches and implementation in selected fast food restaurants

Directory of Open Access Journals (Sweden)

Emma E. Montalbo

2015-08-01

Full Text Available This study sought to determine Corporate Social Responsibility approaches and implementation in Fast Food Restaurants in Batangas City, Philippines. The researchers employed a descriptive design and quantitative method in the analysis of data with the questionnaire as the main instrument. Five (5 restaurant- participants were purposively chosen from the total population of 15. Results showed that CSR related mission/vision is clearly not embedded in the institutional websites of fast food restaurants while personal relation/social proximity approach is highly evident. Also, factors in the implementation of corporate social responsibility in relation to philanthropic behavior, shows a significant behavioral change from the statistical result such as moderately evident. CSR approaches and implementation are highly evident that clearly proves the responsible behavior of local fast food restaurants. Institutional integration of CSR in the company’s mission/vision statements, structure, decisions, activities, communication, practices stated appears to be beneficial in light of new corporate-state-market-society relationship.

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. ...

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. ...

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.

Stakeholder demands and corporate environmental coping strategies in China.

Science.gov (United States)

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

2016-01-01

This paper examines how stakeholder demand and compliance capacity jointly shape corporate environmental coping strategies and subsequently environmental protection practices. A four-dimensional classification of coping strategies-formalism, accommodation, referencing, and self-determination-is conceptualized. Drawing on survey and interview data collected from manufacturing enterprises in China between 2010 and 2012, the paper shows that compared with formalism and accommodation, coping strategies of referencing and self-determination are associated with stronger environmental protection practices. Enterprises adjust their coping strategies by taking into account the constraints defined by both their internal and external environments. The results also demonstrate the potential synergetic effects of state and non-state stakeholders working together in promoting better corporate environmental coping strategies and environmental practices in China. Copyright © 2015 Elsevier Ltd. All rights reserved.

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...

DEVELOPING COUNTRIES AND CORPORATE GOVERNANCE. THE CASE OF ROMANIA

Directory of Open Access Journals (Sweden)

GIOVANA IUHASZ

2015-03-01

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

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.

Peculiarities of state regulation of the Russian industrial corporations in the process of innovation development

Directory of Open Access Journals (Sweden)

K. Dobrova

2015-01-01

Full Text Available In this article the features of innovative development corporations in Russia and abroad. The article describes the main factors hampering the process of innovative development of Russian corporations. Defines the role of government programs as an important form of direct government financial support for innovation activities by corporations. Innovative development in the world is caused by the necessity of the continuous increase and retain the competitiveness of enterprises. This innovation enables businesses to compete effectively in the market, attract new customers, improve financial results. The degree of competitiveness of the enterprise is most significant depends on the technological level of the enterprise. In addition, you must take into account the depth of innovation processes in the enterprise, since the competitiveness of lead is not all innovations, but only those that are focused on new markets and accompanied by original.

Third corporate plan September 1991

International Nuclear Information System (INIS)

1991-01-01

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

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.

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.

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

Public Policies for Corporate Social Responsibility in Four Nordic Countries

DEFF Research Database (Denmark)

Midttun, Atle; Gjølberg, Maria; Kourula, Arno

2015-01-01

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

26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Science.gov (United States)

2010-04-01

... taxes” means income, war profits, and excess profits taxes, and taxes included in the term “income, war... a foreign corporation for any taxable year shall be determined after reduction by any income, war... amounts so determined into United States dollars or other foreign currency shall be made at the proper...

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...

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

Designing a Master's Program in Corporate Communication at an Urban University: A Case Study.

Science.gov (United States)

Patterson, Margaret Jones

To assess how an urban university can take advantage of its setting to design a master's program in corporate communication, a 1987 study of the master's program in corporate communication at Duquesne University of Pittsburgh was conducted. Data were obtained through a survey of 590 local communication professionals, of whom 270 responded (a…

Charting the Emergence of Corporate Procurement of Utility-Scale PV

Energy Technology Data Exchange (ETDEWEB)

Heeter, Jenny S. [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Cook, Jeffrey J. [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Bird, Lori A. [National Renewable Energy Laboratory (NREL), Golden, CO (United States)

2017-09-07

Corporations and other institutions have contracted for more than 2300 MW of off-site solar, using power purchase agreements, green tariffs, or bilateral deals with utilities. This paper examines the benefits, challenges, and outlooks for large-scale off-site solar purchasing in the United States. Pathways differ based on where they are available, the hedge value they can provide, and their ease of implementation. The paper features case studies of an aggregate PPA (Massachusetts Institute of Technology, Boston Medical Center, and Post Office Square), a corporation exiting their incumbent utility (MGM Resorts), a utility offering large scale renewables to corporate customers (Alabama Powers Renewable Procurement Program), and a company with approval to sell energy into wholesale markets (Google Energy Inc.).

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

Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states.

Science.gov (United States)

Hąbek, Patrycja; Wolniak, Radosław

The organization may communicate its engagement in sustainability and may presents results achieved in this field by creating and publishing corporate social responsibility (CSR) reports. Today, we can observe a growing number of companies issuing such reports as a part of their annual reports or as stand-alone CSR reports. Despite the increase in the number of such reports their quality is different. CSR reports do not always provide complete data that readers desire, which in turn intensifies the problem with the evaluation and comparison of the organization's results achieved in this scope. Differences also occur between reporting models used in different EU countries caused by, inter alia, differently applied EU legislation on the disclosure of non-financial information in different Member States. This paper is one of the first attempts to perform a quantitative and qualitative analysis of corporate sustainability reporting practices in several European Union countries. The purpose of this article is to present the current state of CSR reporting practices in selected EU Member States and identify the differences in the quality and level of this kind of practices, taking into account the mandatory and voluntary model of disclosure. The study included separate CSR reports as well as annual reports with CSR sections and integrated reports published in 2012 in six selected EU Member States. The authors have used a specific evaluation tool in the examination of the individual reports. The assessment questionnaire consists of seventeen criteria grouped into two categories (relevance and credibility of information). In order to assess the quality of examined reports, the authors aggregated the indicators related with the reporting practices. The findings show that the quality level of the studied reports is generally low. Referring to its components, the relevance of the information provided in the assessed reports is at the higher level than its credibility. The

Corporate Social Responsibility in a Danish Context

DEFF Research Database (Denmark)

Holt, Helle

This paper describe and discuss how and why in a country with a welfare state, the debate of corporate social responsibility (CSR) has begun. In other countries like USA, CSR is discussed on the basis of the imperfections of the market, in Denmark CSR is discussed on the basis of what could...

The Latest Trends in the Corporate Sustainability and its Implications for Czech Businesses

Directory of Open Access Journals (Sweden)

Zuzana Křečková Kroupová

2015-06-01

Full Text Available This paper analyzes the state of corporate sustainability in the Czech Republic compared with world trends, including case studies of best practices. Corporate sustainability has developed from ad hoc activities dominantly focused on cost-cutting or corporate image improvements to strategic issue requiring the attention of corporate boards and top management. The development of sustainability as an integral part of corporate existence comprises of the following managerial implications: strategy, collaboration, and implementation. The strategic component requires mission reformulation, strategy redefinition and involves the board and top managers’ broader thinking, leaders capable of open mindedness, and creativity. The collaborative component calls for intensive collaboration and communication with all stakeholders, including association with avant-garde partners, such as, NGOs, regulators, universities, and competitors. The implementation component addresses the need for high quality change management programs.

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...

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...

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…

76 FR 37793 - Viking Range Corporation, Provisional Acceptance of a Settlement Agreement and Order

Science.gov (United States)

2011-06-28

... Corporation, containing a civil penalty of $450,000.00. DATES: Any interested person may ask the Commission... existing under the laws of the State of Mississippi, with its principal corporate office located at 111 W... a substantial product hazard, or created an unreasonable risk of serious injury or death, Viking...

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

Science.gov (United States)

Breshears, Elizabeth

2014-01-01

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

77 FR 15432 - Self-Regulatory Organizations; The Options Clearing Corporation; Order Approving Proposed Rule...

Science.gov (United States)

2012-03-15

... corporate governance structure of OCC by: (i) Increasing the number of public directors on OCC's Board of... directs the Commission to approve a proposed rule change of a self-regulatory organization if it finds... Directors, OCC stated that the changes would enhance the corporate governance structure at OCC. As such, the...

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...

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.

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.

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

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 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,...

Harsh Corporal Punishment of Yemeni Children: Occurrence, Type and Associations

Science.gov (United States)

Alyahri, Abdullah; Goodman, Robert

2008-01-01

Objective: To examine the occurrence, type and associations of harsh corporal punishment in Yemen. Methods: Caregiver and teacher reports were obtained on 1,196 Yemeni 7-10-year olds obtained by systematic random sampling of children in the 1st to 4th grades of urban and rural schools. Caregivers (86% mothers) reported on disciplinary practices,…

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 ...

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.

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

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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.

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...

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...

Corporate Value Statements : A comparison between Swedish and German family businesses

OpenAIRE

Hildenbrand, Sara Mercedes; Zehl, Anne

2012-01-01

Background:The statement of corporate values on a web page has evolved as a valuable communication tool for family as well as non-family businesses targeting various stakeholders. In this respect, family businesses are a special case considering their inimitable features and their value driven business approach. Yet, there is still a gap taking family business’ heterogeneity and its impact on the practice of publicly stating corporate values into account. Purpose: The explicit purpose of this...

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...

Attitudes toward Corporal Punishment: The Effects of Sex, Ethnicity, Military Culture, and Religion

Science.gov (United States)

Weisenhorn, David A.

2017-01-01

Nearly 19 out of every 20 parents with 3- or 4-year-old children report spanking their child within the past year, and in schools spanking is a legal form of discipline in 19 states (nearly a quarter-million students received corporal punishment at school at least once during the 2006-2007 academic year). Although corporal punishment is a widely…

PROTECTION OF HUMAN RIGHTS AGAINST THE ADVERSE IMPACT OF TRANSNATIONAL CORPORATIONS AND OTHER BUSINESS ENTERPRISES: DILEMMAS OF INTERNATIONAL COMMUNITY

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Machoňová-Schellongová Ivana

2015-12-01

Full Text Available There is no doubt about an impact of corporate and business operations on human rights, both positive and negative. Growing influence of corporations, power shift between business and states, as well as the complex nature of corporate governance and transnational operations require international regulations. International community undertook numerous initiatives, the most significant and recent being the United Nations Guiding Principles on Business and Human Rights [2011], embraced by States, corporations and civil society as a “milestone“ in business and human rights agenda. While being a  useful comprehensive set of guidelines, Principles are lacking the legally binding force and any monitoring or complaints mechanism. Therefore, there are growing calls for a legally binding treaty to stipulate clearly human rights obligations of States/businesses vis-à-vis human rights and fill the protection gap for victims of corporate abuses. A newly established working group by the Human Rights Council has started to negotiate terms of reference of such a treaty in June 2015. However, meaningful negotiations are threatened by many factors, including the negative approach of US, EU and other developed States along with the corporate sector advocating for stronger implementation of Principles instead. This article aims to describe efforts of international community to prevent and eliminate a  negative impact of corporate activities on human rights. It shows different approaches and highlights some challenges and dilemmas. It concludes that parallel efforts should be undertaken - to implement the Principles and to negotiate an international treaty – in order to improve protection against an adverse impact of corporate operations on human rights. As for the Czech Republic, it is suggested to embark on the elaboration of the National Action Plan, thus providing for an opportunity to discuss implementation of the Principles among all the

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

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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.

STRATEGIES OF CORPORATE SOCIAL RESPONSIBILITY IN THE EUROPEAN UNION

OpenAIRE

Iamandi Irina Eugenia; Joldes Cosmin

2009-01-01

The present paper emphasizes the corporate social responsibility (CSR) state and development strategies in the European Union and at the level of the Romanian business environment. The aim of the paper is to present the similarities and differences in the

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 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...

Delivery of community information service as corporate social ...

African Journals Online (AJOL)

This necessitated the study, with a view to ascertaining if librarians in academic institutions, considering their location in rural areas, are involved in corporate social responsibility (CSR) by way of providing library and information services in communities? Using four federal tertiary institutions in Imo and Ebonyi states, South ...

Seven ‘corporate venturing’ strategies to foster innovation (and create an environment for long-term growth)

NARCIS (Netherlands)

Vermeulen, Erik; Fenwick, Mark

2016-01-01

Seven “Corporate Venturing” Strategies to Foster Innovation tackles the question: What should companies do to accelerate innovation and remain relevant? Or, stated differently: What should companies do to avoid being disrupted by more agile and innovative startups? One answer is corporate venturing.

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

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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.

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. ...

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

Science.gov (United States)

Perkins, R; Barnett, P; Powell, M

2000-01-01

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

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

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 ...

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

Overlooked Talent Sources and Corporate Strategies for Affirmative Action. Part II

Science.gov (United States)

Iacobelli, John L.; Muczyk, Jan P.

1975-01-01

Part Two of the two-part article describes corporate strategies for affirmative action in order to obtain the most qualified individuals available for professional positions among minority and female candidates. (Author/BP)

Phase fields of nickel silicides obtained by mechanical alloying in the nanocrystalline state

Science.gov (United States)

Datta, M. K.; Pabi, S. K.; Murty, B. S.

2000-06-01

Solid state reactions induced by mechanical alloying (MA) of elemental blends of Ni and Si have been studied over the entire composition range of the Ni-Si system. A monotonous increase of the lattice parameter of the Ni rich solid solution, Ni(Si), is observed with refinement of crystallite size. Nanocrystalline phase/phase mixtures of Ni(Si), Ni(Si)+Ni31Si12, Ni31Si12+Ni2Si, Ni2Si+NiSi and NiSi+Si, have been obtained during MA, over the composition ranges of 0-10, 10-28, 28-33, 33-50, and >50 at. % Si, respectively. The results clearly suggest that only congruent melting phases, Ni31Si12, Ni2Si, and NiSi form, while the formation of noncongruent melting phases, Ni3Si, Ni3Si2, and NiSi2, is bypassed in the nanocrystalline state. The phase formation during MA has been discussed based on thermodynamic arguments. The predicted phase fields obtained from effective free energy calculations are quite consistent with those obtained during MA.

STRATEGIES OF CORPORATE SOCIAL RESPONSIBILITY IN THE EUROPEAN UNION

Directory of Open Access Journals (Sweden)

Iamandi Irina Eugenia

2009-05-01

Full Text Available The present paper emphasizes the corporate social responsibility (CSR state and development strategies in the European Union and at the level of the Romanian business environment. The aim of the paper is to present the similarities and differences in the

Effects of the Formula for Common Consolidated Corporate Tax Base Apportionment

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Gheorghe MATEI

2010-10-01

Full Text Available For solving the existing difficulties in corporate income taxation, the European Commission proposed the introduction of measures for coordination, solution contested by some Member States but supported by most professionals and many organizations representing the interests of European employers. Disputes in connection with the introduction of the “Common Consolidated Corporate Tax Base” system are determined by the uncertainty regarding its effects. In this context, we intend to present and analyze some effects of applying the EU formula apportionment.

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...

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…

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.

78 FR 73584 - CSX Transportation, Inc.-Corporate Family Merger Exemption-Buffalo, Rochester and Pittsburgh Company

Science.gov (United States)

2013-12-06

... overhead costs, and that the transaction will reduce corporate overhead and duplication by eliminating one... jointly filed a verified notice of exemption under 49 CFR 1180.2(d)(3) for a corporate family transaction... Unclaimed Property. Under the proposed transaction, BR&P will be merged with and into CSXT. Applicants state...

Governance through learning: making corporate social responsibility in dutch industry effective from a sustainable development perspective

NARCIS (Netherlands)

Cramer, J.M.; Loeber, A.

2004-01-01

An increasing number of firms try to implement corporate social responsibility (CSR) from the perspective of sustainable development. This article considers these efforts in the light of the changing relation between the state, society and the corporate sector, as a result of which governance

Corporal punishment and disciplinary control of secondary school ...

African Journals Online (AJOL)

This study was carried out to examine and analyze the use of corporal punishment in disciplinary control of secondary schools students in Delta State. Two research questions were raised and one hypothesis was generated and tested. 515 principals were selected through the use of the multi-stage random sampling ...

Federally Chartered Corporation: Review of the Financial Statement Audit Report for the Naval Sea Cadet Corps for 1998 and 1997

National Research Council Canada - National Science Library

2000-01-01

... to: present the corporation's assets and liabilities and reasonable detail on the corporation's income and expenses in annual financial statements, obtain an annual financial audit by an independent...

Corporal Punishment of Children in Nine Countries as a Function of Child Gender and Parent Gender

Directory of Open Access Journals (Sweden)

Jennifer E. Lansford

2010-01-01

Full Text Available Background. The purpose of this paper is to contribute to a global perspective on corporal punishment by examining differences between mothers' and fathers' use of corporal punishment with daughters and sons in nine countries. Methods. Interviews were conducted with 1398 mothers, 1146 fathers, and 1417 children (age range =7 to 10 years in China, Colombia, Italy, Jordan, Kenya, the Philippines, Sweden, Thailand, and the United States. Results. Across the entire sample, 54% of girls and 58% of boys had experienced mild corporal punishment, and 13% of girls and 14% of boys had experienced severe corporal punishment by their parents or someone in their household in the last month. Seventeen percent of parents believed that the use of corporal punishment was necessary to rear the target child. Overall, boys were more frequently punished corporally than were girls, and mothers used corporal punishment more frequently than did fathers. There were significant differences across countries, with reports of corporal punishment use lowest in Sweden and highest in Kenya. Conclusion. This work establishes that the use of corporal punishment is widespread, and efforts to prevent corporal punishment from escalating into physical abuse should be commensurately widespread.

Corporal punishment of children in nine countries as a function of child gender and parent gender.

Science.gov (United States)

Lansford, Jennifer E; Alampay, Liane Peña; Al-Hassan, Suha; Bacchini, Dario; Bombi, Anna Silvia; Bornstein, Marc H; Chang, Lei; Deater-Deckard, Kirby; Di Giunta, Laura; Dodge, Kenneth A; Oburu, Paul; Pastorelli, Concetta; Runyan, Desmond K; Skinner, Ann T; Sorbring, Emma; Tapanya, Sombat; Tirado, Liliana Maria Uribe; Zelli, Arnaldo

2010-01-01

Background. The purpose of this paper is to contribute to a global perspective on corporal punishment by examining differences between mothers' and fathers' use of corporal punishment with daughters and sons in nine countries. Methods. Interviews were conducted with 1398 mothers, 1146 fathers, and 1417 children (age range = 7 to 10 years) in China, Colombia, Italy, Jordan, Kenya, the Philippines, Sweden, Thailand, and the United States. Results. Across the entire sample, 54% of girls and 58% of boys had experienced mild corporal punishment, and 13% of girls and 14% of boys had experienced severe corporal punishment by their parents or someone in their household in the last month. Seventeen percent of parents believed that the use of corporal punishment was necessary to rear the target child. Overall, boys were more frequently punished corporally than were girls, and mothers used corporal punishment more frequently than did fathers. There were significant differences across countries, with reports of corporal punishment use lowest in Sweden and highest in Kenya. Conclusion. This work establishes that the use of corporal punishment is widespread, and efforts to prevent corporal punishment from escalating into physical abuse should be commensurately widespread.

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....

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.

The idea of corporeity analyzed from heart transplanted patients

Directory of Open Access Journals (Sweden)

Ana Mª Palmar Santos

2008-09-01

Full Text Available Introduction: Heart transplant in Spain is a frequent and raising technique with big personal, social and financial impact to those who get involved. However, the corporeity analysis, although it is a key constituent element in the integral definition of the human being, is poorly approached in the process.Objective: This work seeks to analyse the heart transplanted patient’s own corporeity perception through himself/herself as well as through his/her closest relatives.Method: We will approach the study from the phenomenological paradigm consisting of fully describing the lived experiences as well as the consequent perceptions in order to obtain a holistic and deep knowledge of reality. So that we will make a descriptive research work with qualitative approach. Sound recorded open interviews will be carried out to fellows who had been heart transplanted in Transplants Unit of Puerta de Hierro Hospital in Madrid. Initial informants’ selection criteria will be:1. Older than eighteen years old patients who had been heart transplanted within the last two years.2. Interviews to relatives who normally live together with the transplanted patients. Individual and social perception o corporeity from each subject will be analysed as well as that perception in function of genre. Data will be obtained from the interviews generated information and they will be analysed through the qualitative technique called “speech analysis”.

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

HIGHLY EFFECTIVE CORPORATE CULTURE AS AN INSTRUMENT OF TALENTS’ ATTRACTING AND RETAINING

Directory of Open Access Journals (Sweden)

Andrii Karpenko

2017-09-01

Full Text Available The purpose of this article is to highlight such concepts as high corporate, description of the motivational complex for building a highly effective culture, consideration of international practice in building a highly effective corporate culture, and report on the changes in corporate culture in the Ukrainian IT company. Methodology. The general scientific methods of cognition of economic phenomena and processes in their continuous development and interrelation are used in the work: logical analysis, methods of scientific abstraction, induction, deduction, optimization, grouping. Results. The main research in the field of motivating employees and building a corporate culture is systematized, the analysis of these exercises and methods is carried out, and the data received by scientists are practically confirmed. Practical implications. Practical application of obtained results is possible both on the scale of Ukraine and around the world. Building a highly effective corporate culture on the basis of a motivational complex (game, goal, self-realization, psychological and economic pressures and inertia is extremely effective and fairly simple to apply. Value/originality. The results for the main five elements of the motive complex allow companies to test employees, involve them in the formation and development of a highly effective corporate culture.

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...

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...

A Social Science Review of Evidence Cited in Litigation on Corporal Punishment in the Schools.

Science.gov (United States)

Hyman, Irwin A.

In the case of Ingraham vs. Wright, the United States Supreme Court ruled that under the eighth amendment school children do not have constitutional protection from the use of corporal punishment. The majority decision relies heavily on assumptions concerning the tradition and effectiveness of the use of corporal punishment in education. In an…

Higher Education Policy in Australia: Corporate or Coercive Federalism?

Science.gov (United States)

Smart, Don

1991-01-01

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

75 FR 26885 - Airworthiness Directives; Sikorsky Aircraft Corporation Model S-76A, B, and C Helicopters

Science.gov (United States)

2010-05-13

... aircraft.'' They state that we should require overhauling any affected servo actuator at intervals of 2,000... (servo actuator), Sikorsky Aircraft Corporation (Sikorsky) part number (P/N) 76650-09805-109 or -110... Airworthiness Directives; Sikorsky Aircraft Corporation Model S- 76A, B, and C Helicopters AGENCY: Federal...

The Effect of Dividend Tax Policy on Corporate Investment

Directory of Open Access Journals (Sweden)

Jimmy Torrez

2006-10-01

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

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.

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.

Tax on Incomes Obtained from Romania by Non-resident Taxpayers – Computation Methodology and the Fiscal Impact upon the Corporate Tax

Directory of Open Access Journals (Sweden)

Cristina IOVU

2017-04-01

Full Text Available Withholding tax for non-resident taxpayers is a tax due to the Romanian state budget by taxpayers, the expense for the amount related to this tax playing a fiscal impact upon the fiscal result and, therefore, upon the corporate tax due within a fiscal period of time. Most of the times, in practice, a series of questions arise, such as: which is the entity having the obligation to compute and pay the tax, respectively the income payer or the one collecting it; is the transaction taxable from the point of view of the tax on non-resident taxpayers’ income, function of the nature and object of the transaction; which is the tax rate owed, in case the operation has a taxable feature; which is the fiscal treatment applicable in case of expenses incurred in the accounting records, with the amount of the tax owed on non-resident taxpayers income. Due to this reason, in practice there are several approaches which could generate fiscal risks, related to the fiscal treatment applicable in case of different types pf transactions concluded with non-resident tax payers, depending on the nature and scope of the respective transaction.

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...

Entanglement in bipartite pure states of an interacting boson gas obtained by local projective measurements

International Nuclear Information System (INIS)

Paraan, Francis N. C.; Korepin, Vladimir E.; Molina-Vilaplana, Javier; Bose, Sougato

2011-01-01

We quantify the extractable entanglement of excited states of a Lieb-Liniger gas that are obtained from coarse-grained measurements on the ground state in which the boson number in one of two complementary contiguous partitions of the gas is determined. Numerically exact results obtained from the coordinate Bethe ansatz show that the von Neumann entropy of the resulting bipartite pure state increases monotonically with the strength of repulsive interactions and saturates to the impenetrable-boson limiting value. We also present evidence indicating that the largest amount of entanglement can be extracted from the most probable projected state having half the number of bosons in a given partition. Our study points to a fundamental difference between the nature of the entanglement in free-bosonic and free-fermionic systems, with the entanglement in the former being zero after projection, while that in the latter (corresponding to the impenetrable-boson limit) being nonzero.

Corporate tax avoidance:does the level of tax aggressiveness depend on economic factors?

OpenAIRE

Beyer, B. (Bianca)

2014-01-01

Abstract The purpose of this thesis is to find evidence about national-scale economic instability (especially reflected in the impacts of the financial crisis) being present also on a business level, namely in the form of corporate tax avoidance. A broad strand of literature copes with the topic of corporate tax avoidance. The research stems mostly from companies located in the United States. This thesis combines the approa...

Rehabilitation of the Banking System as a Key Factor in the Resumption of Corporate Crediting in Ukraine

Directory of Open Access Journals (Sweden)

Hladkykh Dmytro M.

2017-09-01

Full Text Available The aim of the article is to study the factors of negative dynamics of corporate crediting in Ukraine and justify proposals for further actions of the state in the direction of activating corporate crediting. The actions of the state in the field of activation of corporate crediting in Ukraine should include the steps mentioned below. As part of the overall rehabilitation and recovery of the economy – actions aimed at de-shadowization of the economy; restoration of foreign exchange earnings from exports; stimulation of timely return of the currency of exporters to the country. Within the framework of resolution of the bank’s non-performing corporate credit portfolio – establishment of a state company for the management of either distressed assets or a single remedial bank that is to accumulate non-performing credits. Within the framework of rehabilitation and post-crisis recovery of the banking system — completion of the procedure for removing problem banks from the market; bringing the capital adequacy ratio of the banking system in line with the requirements of Basel III; creation of a mechanism for structural refinancing, introduction of new instruments to stimulate bank crediting of enterprises in the real economy, etc. Within the framework of minimizing the current high level of inflation, which hinders the activation of corporate crediting – gradual decrease in the discount rate; ensuring a positive level of NBU interest rates relative to the forecasted core inflation; further accumulation of international reserves, etc. Within the framework of minimizing the budget deficit and limiting the issue of government bonds and deposit certificates of the NBU as instruments that divert banks’ credit resources from corporate lending – reducing the state budget deficit; decrease in banks' demand for government securities by reducing their profitability.

Taking care of business: self-help and sleep medicine in american corporate culture.

Science.gov (United States)

Brown, Megan

2004-01-01

This article argues that corporate management in the United States has expanded its scope beyond office walls and encompasses many aspects of workers' daily lives. One new element of corporate training is the micromanagement of sleep; self-help books, newspaper reports, magazine articles, and consulting firms currently advise workers and supervisors on optimizing productivity by cultivating certain sleep habits. Although consultants and self-help books make specific recommendations about sleep, most medical research is inconclusive about sleep's benefits for human performance. Using the ideas of Michel Foucault and Gilles Deleuze as a philosophical backdrop, this article examines the complex and often contradictory links between self-help, medicine, and corporate governance.

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.

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.

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 ...

State ownership and corporate performance: A quantile regression analysis of Chinese listed companies

NARCIS (Netherlands)

Li, T.; Sun, L.; Zou, L.

2009-01-01

This study assesses the impact of government shareholding on corporate performance using a sample of 643 non-financial companies listed on the Chinese stock exchanges. In view of the controversial empirical findings in the literature and the limitations of the least squares regressions, we adopt the

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...

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....

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

International Nuclear Information System (INIS)

Bleischwitz, R.; College of Europe, Bruges

2004-01-01

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

Corporate Social Responsibility: Benefits for Youth in Hydropower Development in Laos

Science.gov (United States)

Sparkes, Stephen

2014-01-01

The role of the state as regulator combined with policies on Corporate Social Responsibility (CSR) that go beyond legal requirements to establishing programmes that promote development and good international business practice is an emerging new paradigm. In this paper, the example of a state-owned company, Statkraft A.S. of Norway, and its recent…

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

Directory of Open Access Journals (Sweden)

Daniel F. Ofori

2014-02-01

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

A survey of parental opinions on corporal punishment in schools.

Science.gov (United States)

Kelly, P C; Weir, M R; Fearnow, R G

1985-06-01

Forty-three states permit corporal punishment in schools. This practice continues despite the universal opposition of professional organizations, including the American Academy of Pediatrics. This study determines parental attitudes concerning the use of physical punishment in schools. The surveyed sample is drawn from parents of military dependents who brought their children to this clinic for routine physical examinations. One hundred and twenty-nine of 132 questionnaires were returned for a 98% response rate. Fifty-one percent of the parents supported the use of corporal punishment in schools, 37% disagreed (77% of these strongly), 11% had no opinion, and 1% did not respond to the question. Analysis of the responses displayed a relationship between parental attitudes on the use of corporal punishment and opinion of the positive effects of physical punishment on children's behavior (p less than 0.0001). No relationship was found between position on corporal punishment and the respondent (mother, father, or both), the age of parents, the military rank of the sponsor (the individual whose military service makes the child eligible for military medical care, i.e., father, mother, guardian, etc.), the sex of the children, the marital status of the parents, or the schools attended by the children (public or private). Thirty-four percent of parents believed corporal punishment would improve behavior, and 20% of parents felt that physical punishment would improve their child's academic performance.

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…

An Integrated Model to Predict Corporate Failure of Listed Companies in Sri Lanka

Directory of Open Access Journals (Sweden)

Nisansala Wijekoon

2015-07-01

Full Text Available The primary objective of this study is to develop an integrated model to predict corporate failure of listed companies in Sri Lanka. The logistic regression analysis was employed to a data set of 70 matched-pairs of failed and non-failed companies listed in the Colombo Stock Exchange (CSE in Sri Lanka over the period 2002 to 2010. A total of fifteen financial ratios and eight corporate governance variables were used as predictor variables of corporate failure. Analysis of the statistical testing results indicated that model consists with both corporate governance variables and financial ratios improved the prediction accuracy to reach 88.57 per cent one year prior to failure. Furthermore, predictive accuracy of this model in all three years prior to failure is above 80 per cent. Hence model is robust in obtaining accurate results for up to three years prior to failure. It was further found that two financial ratios, working capital to total assets and cash flow from operating activities to total assets, and two corporate governance variables, outside director ratio and company audit committee are having more explanatory power to predict corporate failure. Therefore, model developed in this study can assist investors, managers, shareholders, financial institutions, auditors and regulatory agents in Sri Lanka to forecast corporate failure of listed companies.

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...

Corporate Governance in Crisis? The Politics of EU Corporate Governance Regulation

DEFF Research Database (Denmark)

Horn, Laura

2012-01-01

on the transformation of company law and corporate governance in the last decade. Here, the article illustrates how company law has become increasingly focused on the rights of shareholders, while worker rights have been relegated to the area of social policies and labour law. The study also traces the shift from...... a legislative programme centred on company law harmonisation towards a regulatory approach based on minimum requirements and mutual recognition, increasingly geared at adjusting the governance of corporations to the demands of liberalised capital markets. The second section then reflects on the current...... developments in corporate governance regulation in the context of financial and economic crisis....

Corporate Foresight and Strategic Decisions

DEFF Research Database (Denmark)

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

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

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

Directory of Open Access Journals (Sweden)

Talpur Shabana

2018-01-01

Full Text Available This study examined the level of voluntary corporate governance disclosures and the influence of firm characteristics (i.e., firm size, firm age, and firm market listing on the level of these disclosures among Malaysian property listed companies. The check-list to measure the voluntary corporate governance disclosures was adopted from Malaysian corporate governance index 2011 by Minority Shareholder Watchdog Group (MSWG. The voluntary corporate governance disclosure practices and firm specific characteristics were obtained from annual reports of property listed companies on Bursa Malaysia for the period of 2012 to 2015. The findings suggested an improving voluntary corporate governance reforms in Malaysia. However, the firm size was found as an inflicting factor in determining the level and quality of voluntary corporate governance disclosure practices. On the contrary, the results found were contradicting the hypothesis related to firm age and firm market listing, as no relation of voluntary corporate governance disclosures and firm age and firm market listing. The study has made an interesting contribution toward the disclosure and corporate governance by contributing in understanding the importance of quality disclosure and good governance practices.

Value dimensions of corporate culture of state-owned enterprise employees

Directory of Open Access Journals (Sweden)

Požega Željko

2013-12-01

Full Text Available This paper examines value dimensions of the organizational culture of employees in Hrvatska elektroprivreda d.d., a joint stock company wholly owned by the government of the Republic of Croatia, with the aim of identifying the corporate culture and value differences within the company in relation to employee gender, age and type of workplace. Hofstede’s research on organizational culture value dimensions forms the theoretical framework of this paper. Descriptive statistical methods, i.e., frequencies, comparison of means and ranking were used in the analysis. The results show a difference in values between older and younger employees, as well as between employees working in an office and those working in the field which leads to the conclusion that in this company there are different sub-cultural elements within a single corporate culture. Moreover, the results show that value dimensions of employees in Hrvatska elektroprivreda d.d. are somewhat different from earlier findings of Hofstede’s research into value dimensions of employees in the Republic of Croatia in that the power distance is lower; uncertainty avoidance remains relatively high; individualism of employees has risen considerably, the culture is still impregnated with feminine values and there is a high degree of long-term orientation of employees. The analysis of respondents’ answers indicates that personal time and family time are highly valued. In addition, physical working conditions, good working relations with immediate supervisors and good cooperation with colleagues were also rated high on the scale of importance. It was also found that the most important work objective was job security, and that personal steadiness, stability and persistence were most valued personal traits.

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

DEFF Research Database (Denmark)

Skovgaard, Jan

2014-01-01

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

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

Directory of Open Access Journals (Sweden)

Hariadi K.L.

2017-08-01

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

THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON CORPORATE VALUE

Directory of Open Access Journals (Sweden)

Diana DOBRESCU

2013-12-01

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

TO THE QUESTION OF FORMATION OF EARTHQUAKES OF CORPORATE STRUCTURES OF AGRICULTURAL PRODUCTION

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KUSTOVSKA О.

2017-08-01

Full Text Available The article analyzes the development of corporate structures in agricultural production, proves the influence of corporate formations on the efficiency of agrarian production. On the basis of the analysis of official information of agro holdings, an assessment was made of the efficiency of their activities and a conclusion was made about the optimal size of their structural subdivisions. The advantages and disadvantages of integrated structures are highlighted, peculiarities of formation of their land relations are determined. Issues of expansion of land masses of agro holdings related to the conclusion of land lease agreements are considered. The association of separate agro-industrial enterprises of various industrial-economic orientation form an independent legal entity - a legal entity. The economic feasibility of the creation and functioning of corporate associations is objective based on obtaining the greatest effect, the essence of which is that the result of the joint corporate activities of economic structures will always be higher compared to the results of the individual work of each of them. Corporate forms of management in agriculture were founded in Ukraine on the basis of the general theoretical model of an open, competitive, multi-faceted agricultural market economy type, aimed at an integrated world economic system. The methodology of construction involves taking into account the world economic trends and the national specificity of the country's agricultural development; it is aimed at finding rational forms of organization of agricultural production, mechanisms for overcoming crisis phenomena, stabilizing the economy and creating conditions for further qualitative and quantitative growth of the agrarian sector of the economy. For many years, leading American co-operators have been distributing concepts and concepts that are perceived and used throughout the world. This work is coordinated by the Organization for International

27 CFR 31.123 - New corporation.

Science.gov (United States)

2010-04-01

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

The Conceptual Review of Interaction between Corporate Wisdom and Corporate Entrepreneurship

Directory of Open Access Journals (Sweden)

Metehan ORTKARPUZ

2017-12-01

Full Text Available Wisdom is an important point of view in the literature as the highest desired attainment of knowledge management and a new goal. Wisdom is a mysterious concept existing at the top of the hierarchy of data, information, and knowledge that occurs by the evolving of knowledge with experience and thought. This concept constitutes institutional wisdom when dealt with on an institutional basis. Today's competition conditions move corporate wisdom understanding on the agenda due to the insufficiency of traditional knowledge management approach towards sustainable targets and keeping the business vulnerable to rapidly changing conditions. Entrepreneurship is one of the most popular phenomena influenced by the developments in knowledge management. Entrepreneurship necessitates the creation of value by seeing opportunities, reaching different information before others, and using it differently from others, thereby becoming a member of the information society. Entrepreneurship processes aiming to create value through transformation and innovation studies in an existing organization are called "corporate entrepreneurship". Corporate entrepreneurship is a capability that enables businesses to gain competitive advantage through conscious efforts which actuate internal and external initiatives against changing conditions and uncertainties. It is thought that the factors of corporate wisdom understanding are interacting with elements of corporate entrepreneurship. In this study, a conceptual review is carried out in order to reveal the mentioned interaction, to take all dimensions of the elements which the concepts are based on.

Doing well while fighting river blindness: the alignment of a corporate drug donation programme with responsibilities to shareholders.

Science.gov (United States)

Hernando, Yolanda; Colwell, Kaela; Wright, Brian D

2016-10-01

Using the example of Merck's donations of ivermectin, to show how tax incentives and non-profit collaborators can make corporate largesse consistent with obligations to maximise returns to shareholders. We obtained information from publicly available data and estimated Merck's tax deductions according to the US Internal Revenue Code. Reviews of Merck-Kitasato contracts and personal interviews provided additional information regarding key lessons from this collaboration. Our best estimate of the direct cost to Merck of the ivermectin tablets donated during 2005-2011 is around US$ 600 million, well below the stated value of US$ 3.8 billion. Our calculation of tax write-offs reduces the net cost to around US$ 180 million in that period. Indirect market benefits and effects on goodwill further enhanced the compatibility of Merck's donation programme with the company's profit-maximising objective. The case offers lessons for effective management of collaborations with public and non-profit organisations. Merck's role in the donation of ivermectin for the treatment of onchocerciasis is widely and justly acknowledged as a prime example of corporate largesse in the public interest. It is nevertheless important to note that several public and non-profit collaborators, and United States taxpayers, played significant roles in increasing Merck's incentives, and indeed ability, to conduct the donation programme that changed so many lives in poor countries, while meeting its responsibilities to shareholders. Overall, the record indicates responsible corporate management of Merck's ivermectin programme and demonstrates the feasibility of socially responsible policies in a manner compatible with obligations to shareholders. © 2016 John Wiley & Sons Ltd.

Corporal Punishment and the Schools.

Science.gov (United States)

Bauer, Gordon B.; And Others

1990-01-01

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

Uruguay - Corporate Governance Country Assessment

OpenAIRE

World Bank

2005-01-01

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

Corporate Social Responsibility for Sustainability

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Wojciech Przychodzeń

2014-06-01

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

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

Science.gov (United States)

Barraclough, S

1997-01-01

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

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

OpenAIRE

Omar, Siti Aisyah

2008-01-01

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

Do students in Croatia care about corporate social responsibility performance of banks?

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Ana Kundid Novokmet

2016-12-01

Full Text Available We investigate a relevance of the corporate social responsibility of banks from the students’ point of view. By doing so, we can pinpoint a compliance of the Croatian banks’ corporate social responsibility praxis with the expectations of students’ population as their current and/or future customers. Moreover, as we focus on the students of the higher years of studies at the Faculty of Economics, University of Split, who are potential employees or even future managers in the financial services industry, the results which are obtained throughout a questionnaire research might be perceived as a sort of a wider empirical verification of the stakeholder theory approach to corporate social responsibility. According to 163 responses, corporate social responsibility performance of banks in Croatia seems to be important to students, and some noticed disparities in their attitudes are discussed with regards to their socio-demographic characteristics. Nevertheless, most of students perceive an image and public reputation improvement to be the main driver of corporate social responsibility achievements in the Croatian banking sector, and thus they ask for a more responsible banking, especially from the foreign-owned banks. Apart from the identified policy recommendations in the corporate social responsibility area for the Croatian banks, students support the idea that faculties of economics should educate their students more on the ethical issues in business practices.

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

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Cheolil Lim

2007-03-01

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

KEBERADAAN CORPORATE GOVERNANCE DAN KONDISI FINANCIAL DISTRESSED TERHADAP VOLUNTARY DISCLOSURE

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Riesanti Edie Wijaya

2017-03-01

Full Text Available Voluntary disclosure meant giving information to public either about fi nancial or non-fi -nancial regarding the fi rm’s operations without any legal requirement (Fishman and Hagerty, 1997.Giving information about voluntary disclosure enables all the concerned parties obtaining more relevantinformation about the strategies and critical elements of the fi rms. In this study, we examinedthe impact of corporate governance and fi nancial distress condition on the level of voluntary informationdisclosure. This research used a sample of manufacture fi rms listed in Indonesian stockexchange. Based on data processing using sample above, we found that corporate governance andfi nancial distress could be associated with the voluntary disclosure level.

Creditor Governance and Corporate Policies

DEFF Research Database (Denmark)

Arnold, Marc; Westermann, Ramona

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

Corporate Accounting Policy Efficiency Improvement

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Elena K. Vorobei

2013-01-01

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

CORPORATE REBRANDING OF GRAMEDIA STORE (CORPORATE REBRANDING DI GRAMEDIA STORE

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Natasha Helena Kairupan

2016-10-01

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

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

The corporate security professional

DEFF Research Database (Denmark)

Petersen, Karen Lund

2013-01-01

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

Empirical study on the link between corporate citizenship behaviour and spirituality in the corporate environment

Directory of Open Access Journals (Sweden)

Sanjana Brijball Parumasur

2016-08-01

Full Text Available This study explores the relationship between spirituality in the corporate environment and corporate or organisational citizenship behaviour. The relationships amongst the sub-dimensions of workplace spirituality (meaningfulness of work, sense of community, alignment with organisational values and the sub-dimensions of corporate or organisational citizenship behaviour (altruism, conscientiousness, sportsmanship, courtesy, civic virtue are also examined. The extent to which the sub-dimensions of organisational citizenship behaviour predict workplace spirituality are analysed. The study was undertaken in a retail products outlet that focuses on quality and professionalism. The sample was drawn using cluster sampling and the adequacy of the sample was assessed using the Kaiser-Meyer-Olkin Measure and Bartlett’s Test of Sphericity. Data was collected using a closed-ended, established questionnaire and analysed using descriptive and inferential statistics. The results reflect that the organisation is fairly high on workplace spirituality with the focus being on meaningfulness of work and, on corporate or organisational citizenship behaviour with altruism and civic virtue being its greatest strength. There is a significant relationship between spirituality in the corporate environment and corporate or organisational citizenship behaviour, with sportsmanship and civic virtue being strong predictors of workplace spirituality. The results therefore, display the dynamic relationship between spirituality in the corporate environment and corporate or organisational citizenship behaviour, which when nurtured has the potential to enhance both bottom-lines of profits and people as well as society as a whole

Energy Information Data Base: corporate author entries

International Nuclear Information System (INIS)

1980-03-01

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

Corporate and philanthropic models of hospital governance: a taxonomic evaluation.

Science.gov (United States)

Weiner, B J; Alexander, J A

1993-08-01

We assess the theoretical integrity and practical utility of the corporate-philanthropic governance typology frequently invoked in debates about the appropriate form of governance for nonprofit hospitals operating in increasingly competitive health care environments. Data were obtained from a 1985 national mailed survey of nonprofit hospitals conducted by the American Hospital Association (AHA) and the Hospital Research and Educational Trust (HRET). A sample 1,577 nonprofit community hospitals were selected for study. Representativeness was assessed by comparing the sample with the population of non-profit community hospitals on the dimensions of bed size, ownership type, urban-rural location, multihospital system membership, and census region. Measurement of governance types was based on hospital governance attributes conforming to those cited in the literature as distinguishing corporate from philanthropic models and classified into six central dimensions of governance: (1) size, (2) committee structure and activity, (3) board member selection, (4) board composition, (5) CEO power and influence, and (6) bylaws and activities. Cluster analysis and ANCOVA indicated that hospital board forms adhered only partially to corporate and philanthropic governance models. Further, board forms varied systematically by specific organizational and environmental conditions. Boards exhibiting more corporate governance forms were more likely to be large, privately owned, urban, and operating in competitive markets than were hospitals showing more philanthropic governance forms. Findings suggest that the corporate-philanthropic governance distinction must be seen as an ideal rather than an actual depiction of hospital governance forms. Implications for health care governance are discussed.

Perancangan Corporate Identity Astro Rent Car Surabaya

OpenAIRE

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

2017-01-01

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

Examining the Relationship between Corporate Social ...

African Journals Online (AJOL)

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

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

Corporate Language and Corporate Talk

DEFF Research Database (Denmark)

Zølner, Mette

2013-01-01

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

Aligning corporate real estate with the corporate strategies of higher education institutions

NARCIS (Netherlands)

Beckers, R; van der Voordt, Theo; Dewulf, G

2015-01-01

Purpose
The purpose of this paper is to explore how corporate real estate (CRE) managers of higher education institutions formulate their CRE strategies and CRE operating decisions to align CRE with the corporate strategies of these institutions.

Design/methodology/approach
An

Aligning corporate real estate with the corporate strategies of higher education institutions

NARCIS (Netherlands)

Theo van der Voordt; Geert Dewulf; Ronald Beckers

2015-01-01

Purpose – The purpose of this paper is to explore how corporate real estate (CRE) managers of higher education institutions formulate their CRE strategies and CRE operating decisions to align CRE with the corporate strategies of these institutions. Design/methodology/approach – An analytical

Corporate environment protection as a legal problem

International Nuclear Information System (INIS)

Kloepfer, M.

1993-01-01

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

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

Directory of Open Access Journals (Sweden)

Felichesmi Selestine Lyakurwa

2013-11-01

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

Corporate demand for general takāful in Malaysia

Directory of Open Access Journals (Sweden)

Hamim Syahrum Ahmad Mokhtar

2017-07-01

Full Text Available Purpose - This study on corporate demand for general takāful (Islamic insurance aims to identify potential growth areas and areas for improvement in takāful business practices in Malaysia. >Design/methodology/approach - A survey on corporates’ protection needs, takāful/insurance coverage obtained and awareness on takāful/insurance was conducted for this paper. Findings - The findings from the survey are as follows: There is potential for takāful operators to further penetrate the corporate sector, as the majority of respondents indicated willingness to spend on takāful/insurance. Emphasis on takāful value propositions apart from its Sharīʿah compliance status is needed to attract corporates, as respondents were found to be indifferent on Sharīʿah compliance status of their protection. Strong market presence, expanded product offerings and efficient services were key determinants to attract takāful subscription. Respondents’ heavy reliance on intermediaries warrants strong collaboration with intermediaries to widen market outreach. The small and medium enterprises segment appeared promising, as it is found to be underserved despite having higher propensity to obtain takāful/insurance coverage compared to the overall respondents. Research limitations/implications - This study is limited to Malaysia’s experience. The findings are indicative (though they may not be conclusive of the target segment as well as the takāful industry as a whole. Originality/value - The insights on respondents’ considerations when obtaining takāful/insurance coverage and the correlation of these factors with respondents’ characteristics can assist takāful/insurance providers in structuring products and business strategies to better serve this market segment. The paper may also aid discussions among researchers and regulators on areas for further development of the industry.

Transborder corporate integration in the Baltic Sea Region

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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 in banking sector

Directory of Open Access Journals (Sweden)

Lucie Kvasničková Stanislavská

2012-01-01

Full Text Available After popularity increase of the concept of Corporate Social Responsibility over last century in the USA, with the 21st century the concept comes into the European Union as well, actually into Czech Republic. For the European Union, the concept of social responsibility becomes one of the tool for achieving the most competitive and dynamic knowledge-based economy (Lisbon Strategy, 2000. With the start of the financial and economic crisis, the European Commission sees in the Corporate Social Responsibility a way how to cope with the crisis. Also scientific studies (Ghoul, 2011; Gruz, 2009 indicate the positive influence of Corporate Social Responsibility on financial performance of the company. In the Czech Republic, the implementation of the concept is especially for multinational corporations. For example, Corporate Social Responsibility is very popular in financial sector, which the financial crisis did not damage so perceptible as in other countries of developed economies (Singer, 2009. This article defines on a theoretical level the concept of Corporate Social Responsibility, its development, its present form and the influence on financial performance of the company. Another part of the article focuses on three czech banking subjects (Česká spořitelna, Komerční banka a Československá obchodní banka, which regularly take the leading positions of the official corporate donors chart „TOP Filantrop“. The article explores the evolution of corporate donations and finds the connection between corporate donations and corporate profit and financial and economic crisis.

The Growth of Transnational Corporate Networks: 1962-1998

Directory of Open Access Journals (Sweden)

Jeffrey Kentor

2015-08-01

Full Text Available This is a study of the growth of organizational power in the world-economy over the past forty years. It takes the position that transnational corporations (TNCs are increasingly significant actors in the world-economy, independent of the nation-states within which they are located. The goal of this work is to identify the expansion, spatial distribution, and concentration of this global power over time, and to consider its impact on the global economy. The TNC networks are identified by locating the headquarters and foreign subsidiaries of the world’s 100 largest manufacturing corporations in 1962, 1971, 1983, 1991 and 1998. The distribution of ownership and location of these foreign subsidiaries are examined, both globally and bilaterally. I find high levels of concentration in ownership of these global networks that decrease over time, in contrast to a high degree of dispersion in the location of these linkages. U.S. corporations are clearly the dominant actors from 1962 to 1971 but decline dramatically through 1998, while Japanese and Western European TNC control over transnational networks grows significantly over this period. An empirical measure of economic dominance in the global economy is also presented.

Social health insurance without corporate actors: changes in self-regulation in Germany, Poland and Turkey.

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Wendt, Claus; Agartan, Tuba I; Kaminska, Monika Ewa

2013-06-01

Social health insurance in Western Europe has for many years been characterized by self-regulation in which specific conditions of healthcare financing and provision have been regulated by social-insurance institutions through mutual self-governance. However, the principle of self-regulation has recently been weakened by increased state regulation and market competition, which were introduced in response to economic and social changes. Even in Germany, which has been regarded as an "ideal-type" health insurance system and in which self-regulation remains at the core of healthcare governance, more direct state intervention has gained in importance. On the other hand, in countries such as Poland and Turkey, where this tradition of self-regulation is missing, social health insurance is deemed a financing instrument but not an instrument of governance and corporate actors are not accorded a significant role in regulation. This article investigates how social health insurance systems are regulated in contexts in which corporate actors' role is either diminishing or absent by focusing on three crucial areas of regulation: financing, the remuneration of medical doctors, and the definition of the healthcare benefit package. In Germany, state regulation has increased in healthcare financing and remuneration while the role of corporate actors has grown in the definition of the benefits package. In Poland and Turkey, on the other hand, reforms have maintained the status quo in terms of the strong regulatory, budgetary, and managerial powers of the state and very limited involvement of corporate actors. Copyright © 2013 Elsevier Ltd. All rights reserved.

APL: a corporate strategy.

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

1992-06-01

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

A case study on determinants of human resource practices influencing retention of employees in Kedah State Development Corporation, Malaysia

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Dr. Vimala Sanjeevkumar

2013-07-01

This research will explore the influence of the 5 factors (compensation, work-life balance, organizational commitment, career opportunity and supervisor support on employees’ intention to stay in the Kedah State Development Corporation Company, what are the possible attractive factors for them to stay there. This study will combine both theoretical and empirical research, trying to find factors that affect employees’ retention decision. These factors can be used as options for other organizations. So other organizations may take these factors into consideration when they want to keep their labor force and maintain effective employees for the organization. This research will investigate the main factor which causes employee retention in KSDC and why employees are preferred to stay in the KSDC.

A Corporate Governance Index : Convergence and Diversity of National Corporate Governance Regulations

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

2010-01-01

The issue of appropriate corporate governance framework has been a focal point of recent reforms in many countries. This study provides a comprehensive comparative analysis of corporate governance regulatory systems and their evolution over the last 15 years in 30 European countries and the US. It

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

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Ali Alshehhi

2018-02-01

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

Determinant of the Corporate Social Responsibility Disclosure

OpenAIRE

Sunarsih, Uun; Nurhikmah, N

2017-01-01

Corporate Social Responsibility (CSR) has a very important role for the company and now become an obligation for every company. The purpose of this study examined the effect of institutional ownership, board of commissioners, profitability and size on CSR disclosure. This research conducted at mining manufacturing companies listed in Indonesia Stock Exchange period 2013-2014 and obtained 76 sample companies. The method used is multiple regression analysis. The result showed only institutional...

Educação ambiental e corporal: algumas reflexões

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Dileno Dustan Lucas de Souza

2014-01-01

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

Corporate Blogging For Dummies

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Karr, Douglas

2010-01-01

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

The Role of Corporate Governance in Firm Performance

OpenAIRE

Naimah Zahroh; Hamidah

2017-01-01

The objective of this study is to examine the role of corporate governance to increase firm performance. The measure of corporate governance are corporate governance mechanism and Corporate Governance Perception Index (CGPI). Samples are companies that followed CGPI award at 2005-2014. The examination of the relationship of corporate governance and firm performance is conducted by regression of corporate governance mechanism variables and control variables to profitability. Corporate governan...

THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA

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