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Sample records for unisys corporation integrada

  1. 75 FR 39044 - Unisys Corporation, Technology Business Segment, Unisys Information Technology Division, Formerly...

    Science.gov (United States)

    2010-07-07

    ..., Technology Business Segment, Unisys Information Technology Division, Formerly Known as BETT, Including... Assistance on April 29, 2010, applicable to workers of Unisys Corporation, Technology Business Segment... employees under the control of the Plymouth, Michigan location of Unisys Corporation, Technology Business...

  2. Magnetization study of UNiSi and its hydride

    Czech Academy of Sciences Publication Activity Database

    Šebek, Josef; Andreev, Alexander V.; Honda, F.; Kolomiets, A. V.; Havela, L.; Sechovský, V.

    2003-01-01

    Roč. 34, č. 2 (2003), s. 1457-1460 ISSN 0587-4254. [International Conference on Strongly Correlated Electron Systems (SCES 02). Cracow, 10.07.2002-13.07.2002] R&D Projects: GA ČR GA202/02/0739 Institutional research plan: CEZ:AV0Z1010914; CEZ:MSM 113200002 Keywords : UNiSi * magnetic measurements * hydride Subject RIV: BM - Solid Matter Physics ; Magnetism Impact factor: 0.752, year: 2003

  3. AUDITORÍAS INTEGRADAS: SITUACIÓN ACTUAL EN NICARAGUA

    Directory of Open Access Journals (Sweden)

    Davis A. Porras Rodríguez

    2014-06-01

    Full Text Available Las auditorias integradas han emergido con rapidez en las diferentes unidades de auditoría por los beneficios que brinda a las organizaciones. Instituciones que regulan la profesión de auditoria y directivos de diferentes organizaciones comenzaron a recomendar el enfoque integrado en las revisiones para que se evaluara holísticamente los riesgos y controles de los procesos de negocio. A través de una encuesta estructurada se conoció el estado del arte de las auditorias integradas en Nicaragua; Esta encuesta se diseñó bajo la referencia teórica de la Asociación de Auditoría y Control de Sistemas de Información (ISACA, por sus siglas en inglés. Se detectaron varias prácticas que fueron categorizadas bajo un enfoque integral y no integrado, sin embargo, la investigación aportó información para esclarecer ambos términos y así los profesionales de auditoria pueden realizar los ajustes pertinentes en sus procesos internos y mantener el enfoque integrado. Se propuso un nuevo concepto de auditoria integrada, de tal manera que sirva como referencia para lograr el enfoque integrado.

  4. DIRECCIÓN ESTRATÉGICA INTEGRADA. CONCEPTUALIZACIÓN. PARTE I

    Directory of Open Access Journals (Sweden)

    Colectivo de autores

    2007-05-01

    Full Text Available Se está haciendo normal, en el ambiente académico y en el empresarial, oír términos como producción integrada, integración de la cadena de valor o sistemas informáticos integrados, gestión integrada de negocios, como manifestaciones de un nuevo enfoque de gestión basado en la integración estratégica de los negocios, para el crecimiento económico y la competitividad empresarial. ¿Qué significado o utilidad práctica puede derivarse de este enfoque para la empresa estatal cubana, comprometida con la satisfacción de las necesidades de la sociedad? El lector encontrará en este artículo, presentado en dos partes, una aproximación al enfoque de dirección estratégica integrada (DEI, el punto de vista del equipo de profesores - investigadores del CETDIR, perteneciente a la Facultad de Ingeniería Industrial de la Cujae, de conjunto con la Empresa Astilleros del Caribe (ASTICAR, que ha resultado un terreno fértil para las investigaciones aplicadas y propicio para acercar la teoría a la realidad empresarial cubana.

  5. Guía de la gestión integrada de recursos hídricos para gobiernos locales

    OpenAIRE

    Autoridad Nacional del Agua. Dirección de Conservación y Planeamiento de Recursos Hídricos. Unidad de Glaciología y Recursos Hídricos; Cooperación Alemana; Asociacion Civil para la Gestión Social del Agua

    2013-01-01

    Presenta una herramienta práctica que permita a los Gobiernos Locales implementar paso a paso la gestión integrada del agua. Esta guía está compuesta por ocho capítulos, que explican, como una hoja de ruta, la Gestión Integrada de Recursos Hídricos para Gobiernos Locales; de igual manera cada capítulo está dividido en etapas, que señalan las fases que se deben atravesar en el nivel local, para definir y ejecutar políticas públicas de Gestión Integrada de los Recursos Hídricos en los Gobiernos...

  6. Materias activas permitidas en producción integrada. Frutales de hueso 2016

    OpenAIRE

    Departamento de Desarrollo Rural y Sostenibilidad

    2016-01-01

    Materias activas admitidas en producción integrada para frutales de hueso y las restricciones de uso. Las materias activas de nueva inclusión se indican con asterisco y son admitidas a partir del 1 de enero de 2016.

  7. Análisis del diseño de una red integrada de servicios de salud

    OpenAIRE

    Pulgarín Henao, Dora Marcela; Agencia Aduanera Servadi; Tabarquino Muñoz, Raúl Andrés; Universidad del Valle

    2016-01-01

    Este artículo presenta el análisis de los beneficios del diseño de una red integrada de servicios de salud basada en la gestión de la cadena de suministro; para ello se parte del estudio de investigación realizado en una Empresa Social del Estado ESE Oriente, de la ciudad de Cali (Colombia), en razón a su riqueza metodológica sustentada en el análisis cualitativo y cuantitativo a partir de los referentes teóricos y conceptuales de los atributos mínimos de una red integrada de servicios de sal...

  8. O USO ESTRATÉGICO DA COMUNICAÇÃO INTEGRADA DE MARKETING NA DINAMIZAÇÃO DO TURISMO BAIANO

    OpenAIRE

    Kahler, Priscila Yamagami

    2006-01-01

    Trata-se de um estudo sobre a comunicação integrada de marketing aplicada ao segmento turístico na Bahia. Este trabalho tem como propósito identificar de que forma foram elaboradas e articuladas estrategicamente as ações de comuicação integrada de marketign dentro do planejamento estratégico realizado pelo governo do Estado da Bahia na construção da " marca Bahia", por meio da valorização de atributos e características únicas presentes nos aspectos sociais, culturais, econômicos, geográficos,...

  9. STARS Conceptual Framework for Reuse Processes (CFRP). Volume 2: application Version 1.0

    Science.gov (United States)

    1993-09-30

    Analysis and Design DISA/CIM process x OProcess [DIS93] Feature-Oriented Domain SEI process x Analysis ( FODA ) [KCH+90] JIAWG Object-Oriented Domain JIAWG...Domain Analysis ( FODA ) Feasibility Study. Technical Report CMU/S[1 ,N. I R 21. Soft- ware Engineering Institute, Carnegie Mellon University, Pittsburgh...Electronic Systems Center Air Force Materiel Command, USAF Hanscom AFB, MA 01731-5000 Prepared by: The Boeing Company , IBM, Unisys Corporation, Defense

  10. Modelo de gestión integrada de recursos hídricos de las cuencas de los ríos de Moquegua y Tambo

    OpenAIRE

    Barrientos Alvarado, José Donaldo

    2011-01-01

    Tesis (Master en Gestión y Auditorías Ambientales)--Universidad de Piura. Facultad de Ingeniería, 2012. Introducción. Cap. 1: Introducción. Cap. 2: Estado del conocimiento. Cap. 3: Estudio pormenorizado de la problemática. Cap. 4: Modelo de gestión integrada de recursos híbricos. Cap. 5: Desarrollo del modelo de gestión integrada de recursos hídricos. Cap. 6: Conclusiones y recomendaciones. Bibligografía.

  11. Gestão integrada de resíduos : o impacto ambiental

    OpenAIRE

    Oliveira, Rosário

    2004-01-01

    Faz-se uma introducão à politica de gestão integrada de resíduos para enquadrar a valorização de resíduos como política desejável para assegurar um desenvolvimento sustentado. Referem-se de seguida metodologias para avaliação do impacto ambiental da utilização de resíduos que possam ser usados como materiais de construção civil e obras públicas, ressalvando-se alguma falta de enquadramento legal.

  12. Influencia de la producción integrada del olivar sobre la calidad del aceite de oliva virgen

    Directory of Open Access Journals (Sweden)

    Gutiérrez-Rosales, F.

    2006-12-01

    Full Text Available A study has been conducted to determine the influence of integrated olive production on the quality of extra virgin olive oil. On two different dates, samples from three different holdings were taken in integrated production (I parcels, and in conventional production (C parcels, both adjacent. The analytical determinations were free acidity, peroxide value, K232 and K270, fatty acid composition, esterols, phenolic compounds, tocopherols, stability to oxidation and sensory analysis. Most interesting among the results obtained were total contents of esterols and tocopherols, higher in olive oils of integrated production.Se ha realizado un estudio para ver la influencia de la producción integrada del olivar sobre la calidad del aceite de oliva virgen. Se tomaron muestras de aceitunas de tres fincas distintas, en parcelas correspondientes a olivar de secano, de producción integrada (I, y en parcelas adyacentes a estas de producción convencional (C, en dos fechas diferentes. Las determinaciones analíticas realizadas han sido acidez libre, índice de peróxidos, K232 y K270, composición de ácidos grasos, esteroles, compuestos fenólicos, tocoferoles, estabilidad oxidativa y análisis sensorial. En los resultados obtenidos destaca que los valores más altos de esteroles totales y tocoferoles corresponden a los aceites de producción integrada. Así mismo, los aceites de producción convencional presentan mayor contenido de fenoles totales y parecen ofrecer mayor estabilidad.

  13. Modelagem Integrada do Problema de Programação de Tripulantes de Aeronaves

    Directory of Open Access Journals (Sweden)

    Wagner de Paula Gomes

    2011-09-01

    Full Text Available

    Este artigo trata o Problema de Programação de Tripulantes (PPT, de importância fundamental no planejamento operacional das empresas aéreas. O PPT é normalmente dividido na literatura em dois subproblemas, formulados e resolvidos sequencialmente: Problema de Determinação das Viagens (PDV e Problema de Atribuição de Escalas (PAE. Esta decomposição justifica-se pela sua natureza combinatória, porém deixa de proporcionar um tratamento global ao PPT, em termos de custo e qualidade da solução final. Portanto, o estado da arte envolve a solução integrada do PPT, em que ambos os subproblemas são resolvidos simultaneamente. O problema, no entanto, é NP-Difícil. Esta pesquisa apresenta uma metodologia para modelagem integrada do PPT, através de um Algoritmo Genético Híbrido (AGH associado a um procedimento de busca em profundidade, levando em conta as particularidades da legislação brasileira. A metodologia foi testada, com sucesso, para a solução de instâncias baseadas na malha real de uma empresa aérea brasileira.

  14. Produtividade, incidência de podridão-parda e danos por pragas em pêssego cultivado sob produção integrada

    Directory of Open Access Journals (Sweden)

    Louise Larissa May de Mio

    2011-10-01

    Full Text Available O sistema de produção integrada (IP é uma tecnologia que permite aumentar a segurança alimentar, diminuir a aplicação de produtos químicos e o impacto ambiental. Este trabalho comparou dois pomares de pêssego da cultivar Chimarrita, um deles sob produção integrada e o outro sob manejo convencional (CP, situados na Lapa, Paraná, Brasil. O manejo do pomar CP foi o usualmente aplicado pelos produtores locais, e o manejo IP foi o recomendado pelas Normas Brasileiras de Produção Integrada de Pêssego. Durante três safras (2002, 2003 e 2004, produtividade, calibre dos frutos, incidência de podridão parda e danos (causados por Grapholita, Anastrepha, lagartas e outras causas foram quantificados em ambos os sistemas. O número de aplicações de inseticidas e fungicidas no CP foi maior que no IP, tal qual ocorreu com a incidência de podridão-parda. Grapholita molesta, Anastrepha spp. e lagartas foram mantidas sob controle durante as três safras. A produtividade, bem como o tamanho dos frutos, foram maiores no IP, indicando as vantagens desse sistema de produção.

  15. El currículo basado en competencias profesionales integradas en la universidad ecuatoriana

    Directory of Open Access Journals (Sweden)

    Floralba del Rocío Aguilar Gordón

    2017-01-01

    Full Text Available El artículo reflexiona acerca del currículo basado en competencias profesionales integradas en las carreras de educación de la universidad ecuatoriana, analiza los principios y fundamentos que orientan al quehacer educativo representado por una diversidad de concepciones ideológicas, antropológicas, sociológicas, epistemológicas, pedagógicas y psicológicas en las que se concretizan. Consta de cuatro partes: En la primera parte, presenta los antecedentes del tema desarrollado; aborda los principales problemas, necesidades de los contextos y objetivos; determina las tendencias de desarrollo local y regional incluidas en los campos de estudio; plantea los principales requerimientos de la sociedad ecuatoriana. En la segunda parte, analiza los principios generales que rigen el currículo en base a competencias profesionales, se refiere a los campos de formación del currículo; a los niveles de organización curricular; a los núcleos básicos de las disciplinas que sustentan la profesión. En la tercera parte, reflexiona acerca de la planificación curricular por competencias; revisa las orientaciones del conocimiento y los saberes que tiene en cuenta la construcción del objeto de estudio de la profesión. En la cuarta parte, presenta algunas contribuciones del currículo basado en competencias profesionales integradas para la formación profesional y para la formación del talento humano.

  16. MODELO PARA LA GESTIÓN DEL CONOCIMIENTO ORGANIZACIONAL EN LA SUITE PARA LA DIRECCIÓN INTEGRADA POR PROYECTOS GESPRO

    Directory of Open Access Journals (Sweden)

    Anisleiby Fernández Hernández

    2014-06-01

    Full Text Available La economía mundial se dirige hacia un nuevo modelo basado en el conocimiento, aportando ventajas competitivas gracias a su gestión. La Dirección Integrada por Proyectos requiere de la aplicación de un modelo para la gestión del conocimiento, con el objetivo de garantizar la elevación de la calidad de los nuevos proyectos. En el trabajo se presenta un modelo que combina y complementa diferentes estrategias para identificar, adquirir, retener, desarrollar y utilizar el conocimiento necesario en la realización de los proyectos, apoyadas por el uso de las Tecnologías de la Informática y las Comunicaciones. Este modelo responde y está en correspondencia con la versión 13.05 de la Suite para la Dirección Integrada por Proyectos Gespro de Software libre perteneciente a la Universidad de las Ciencias Informáticas, que se presenta como proceso para la gestión del conocimiento.

  17. Percepción de la imagen corporal como aproximación cualitativa al estado de nutrición

    Directory of Open Access Journals (Sweden)

    Madrigal-Fritsch Herlinda

    1999-01-01

    Full Text Available OBJETIVO: Comparar la percepción de la imagen corporal con el índice de masa corporal (IMC calculado a partir del peso y la talla declarados por los sujetos y valorar su capacidad para clasificar el estado de nutrición. MATERIAL Y MÉTODOS: Se eligió una muestra representativa de la población de España, integrada por 517 hombres y 483 mujeres mayores de 15 años. Las variables fueron sexo, edad, nivel educativo, IMC e imagen corporal percibida. Las diferencias entre grupos se estimaron con la prueba de ji². La capacidad de clasificación de la imagen corporal se comparó con el IMC empleando la sensibilidad y la especificidad. RESULTADOS: El estado nutricional para ambos indicadores mostró mayor sobrepeso en hombres y mayor obesidad en mujeres. Se observó que el sobrepeso y la obesidad se incrementan conforme aumenta la edad, y con mayor educación disminuyen. La percepción de la imagen corporal fue distinta entre sexos, así como por edad y nivel educativo (p<0.01. La comparación entre el IMC y la imagen corporal notificó valores superiores a 0.90 para sensibilidad y especificidad, así como para los valores predictivos positivos y negativos en sujetos que presentaron un estado nutricional que alcanzaba los rangos extremos. La precisión fue mayor para la sensibilidad que para la especificidad. La capacidad de clasificación fue mejor en mujeres que en hombres. La correlación de Spearman fue mayor en mujeres que en hombres (p<0.001 y la concordancia W de Kendall notificó valores altos para ambos sexos. CONCLUSIONES: La percepción de la imagen corporal permitió identificar a los sujetos que presentaban nutrición normal y deficiente o excesiva; por tal motivo, este indicador puede resultar útil en estudios epidemiológicos, aunque tiene algunas limitaciones para diagnósticos individuales.

  18. LAS COMUNICACIONES INTEGRADAS DE MARKETING (CIM COMO PILAR DE LA ESTRATEGIA DE MARKETING VERDE Y SUS IMPLICACIONES EN LA GESTIÓN AMBIENTAL

    Directory of Open Access Journals (Sweden)

    NELCY ROCÍO ESCOBAR MORENO

    2012-01-01

    Full Text Available Este documento examina el constructo de Comunicaciones Integradas de Marketing (CIM, desde su definición hasta su aplicación a partir de la perspectiva del mercadeo verde en la estrategia organizacional. El texto presenta tres grandes discusiones, primero, una reflexión particular sobre los aportes e implicaciones más importantes de las Comunicaciones Integradas de Marketing y de cada uno de sus instrumentos a la estrategia de gestión ambiental de las organizaciones. Luego, una caracterización general del consumidor verde y de otros stakeholders de la organización, en particular, de su papel en el proceso estratégico de la comunicación verde. Finalmente, como conclusión de este trabajo, se plantean algunas consideraciones sobre la necesaria aplicación de este concepto en la propuesta de gestión ambiental organizacional en la actualidad.

  19. Corporate Branding and Corporate Reputation

    DEFF Research Database (Denmark)

    Karmark, Esben

    2013-01-01

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

  20. Formação integrada do ensino médio com a educação profissional: o que dizem as pesquisas

    Directory of Open Access Journals (Sweden)

    Josimar Aparecido Vieira

    2016-07-01

    Full Text Available O artigo aborda o estado de conhecimento sobre formação integrada do ensino médio com a educação profissional. Apresenta concepções de ensino integrado, análise sobre experiências de integração do ensino médio com a educação profissional enfocando suas dificuldades e entraves. São examinadas tentativas de organização do ensino integrado a partir das sínteses conclusivas dos estudos realizados. A fonte dos dados 16 trabalhos publicados pela ANPED (reuniões entre 2006 e 2013. Aponta princípios e dados que podem contribuir para a formação integrada do ensino médio com a educação profissional, e destaca que propostas desta natureza requerem integração epistemológica de conteúdos, de metodologias e de práticas educativas.

  1. The students attending the physical education degrees: a study of the Faculdades Integradas Einstein of Limeira

    Directory of Open Access Journals (Sweden)

    Flávia Baccin Fiorante

    2017-06-01

    Full Text Available This work aims to evaluate the learning path of the students attending belong to low-income segment in Physical Education teacher degrees in Faculdades Integradas Einstein of Limeira through bibliography and field researches, using a semi structured interview. The results showed that, four of them students show similar answers related to habitus, cultural knowledge deficit, attendance at sporting events, empathy to Physical Education subject during academic life, sport activities during their childhood. We concluded that facts may help understand the professional choice made by the interviewed students.

  2. 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

  3. 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...

  4. Comunicação integrada de marketing: plano de comunicação para a empresa Evicar

    OpenAIRE

    Trindade, Maria João da Conceição Alves

    2011-01-01

    Mestrado em Marketing O objectivo deste projecto é desenvolver um Plano de Comunicação Integrada de Marketing para o Grupo Evicar, especificamente para o seu projecto Evitrucks, distribuidor e reparador da marca DAF em Portugal. Adoptou-se o modelo conceptual de Clow e Baack (2007) para o desenvolvimento deste plano. Os objectivos do plano são a fidelização dos seus públicos-alvo, melhorar a imagem da marca e aumentar a notoriedade e a credibilidade da empresa, dos seus produtos e/ou servi...

  5. 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...

  6. Marketing Verde: responsabilidade social e ambiental integradas na envolvente de marketing

    Green Marketing: integrated social and environmental responsibility in the marketing environment

    Marketing Verde: responsabilidad social y ambiental integrada en la envolvente de marketing

    OpenAIRE

    DALMORO, Marlon; VENTURINI, Jonas Cardona; PEREIRA, Breno Augusto Diniz

    2009-01-01

    RESUMOO presente estudo tem como objetivo principal analisar e descrever como a responsabilidade social e ambiental está integrada na envolvente de marketing de uma unidade franqueada da Companhia Coca-Cola. Ao encontro das percepções de Karna, Hansen e Juslin (2001), a envolvente de marketing é descrita, baseada em três níveis hierárquicos: marketing estratégico, estrutural e funcional. Neste sentido, realizou-se uma abordagem qualitativa com estudo de caso, no qual os dados foram coletados,...

  7. 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...

  8. Produção integrada de Anonáceas no Brasil

    Directory of Open Access Journals (Sweden)

    Raimundo Braga Sobrinho

    2014-01-01

    Full Text Available Os conceitos técnicos e operacionais contidos na Produção Integrada (PI vêm atender de forma direta às exigências dos órgãos nacionais e internacionais que fiscalizam o comércio de "commodities", dando ênfase à segurança e a qualidade dos alimentos produzidos e consumidos pela população. A garantia da produção de um alimento seguro e rastreável é alcançada mediante o esforço harmônico de todos os integrantes da cadeia produtiva. Esse sistema pressupõe o cumprimento das Normas Técnicas Específicas (NTE para cada produto, permitindo o controle efetivo do sistema produtivo agropecuário por meio do monitoramento de todas as etapas na cadeia produtiva. Esse conceito teve início com o Manejo Integrado de Pragas (MIP e, posteriormente, expandiu-se para uma visão holística, estruturada em quatro pilares de sustentação: organização da base produtiva; sustentabilidade do sistema; monitoramento dos processos; e formação de um banco de dados. Dentro desta visão, insere-se a Produção Integrada de Anonáceas, projeto iniciado em 2010, com apoio do CNPq/MAPA/EMBRAPA e instituições parceiras. As anonáceas representam um nome genérico para designar as plantas da família Annonaceae constituída por cerca de 120 gêneros e em torno de 2.300 espécies. No Brasil, estão registrados 29 gêneros, dentro dos quais cerca de 260 espécies. Entre as espécies de maior importância comercial, destacam-se a graviola (Annona muricata L., pinha (Annona squamosa L., cherimólia (Annona cherimólia, Mill. e a atemoia, hibrido de A. cherimólia e A. squamosa. Essas frutas têm alta aceitação pelo seu sabor e possibilidade de uso para consumo in natura, sucos e geleias. As áreas comercialmente cultivadas são concentradas nos Estados do Nordeste do Brasil. Os Estados de maior concentração: Bahia para graviola e pinha, Alagoas para pinha e São Paulo para atemoia. Os resultados de pesquisa envolvendo toda a cadeia produtiva dessas

  9. 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...

  10. 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....

  11. Experiencia pedagógica creativa: expresión corporal, educación musical y currículo escolar y preescolar

    Directory of Open Access Journals (Sweden)

    Consuelo Arguedas-Quesada

    2004-12-01

    Full Text Available La creatividad es una herramienta vital en el desarrollo de la personalidad del hombre y de la mujer, que le permite liberarse del temor a la equivocación y por el contrario, promueve la aceptación hacia nuevos caminos o experiencias, invita a la investigación, al respeto y a la tolerancia, al trabajo individual y en conjunto, despertando originalidad en las respuestas a los diferentes conflictos que se le presentan, Indica el potencial creador que existe en cada persona, que es conveniente respetar pero también estimular, sin que con ello se limite la espontaneidad del ser humano. Estas afirmaciones se evidencian en la puesta en práctica del “Taller de expresión corporal y música para docentes en servicio del Primer Ciclo de la Educación General Básica”, que se impartió en distintos centros educativos de la provincia de Cartago y de San José, en donde al incentivar la creatividad mediante estrategias de expresión corporal y educación musical integradas al currículo escolar; se establece una ¨cadena de motivación¨ hacia sus estudiantes, con la finalidad de que ellos de igual manera, desarrollen la capacidad creativa que guardan en su interior para propiciar aprendizajes significativos.

  12. 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...

  13. Gestión automatizada e integrada de controles de seguridad informática

    Directory of Open Access Journals (Sweden)

    Raydel Montesino Perurena

    2013-04-01

    Full Text Available En el presente trabajo se propone un modelo para la gestión automatizada e integrada de controles de seguridad informática, basado en sistemas de gestión de información y eventos de seguridad (SIEM, que posibilita aumentar la efectividad de los controles implementados y disminuir la complejidad de la gestión de la seguridad de la información. Se define el concepto de automatización en el contexto de la seguridad informática y se determinan los controles que pueden ser automatizados. Como parte de la investigación se seleccionan un grupo de indicadores que permiten medir de forma automatizada la efectividad de los controles, se propone además una guía para la aplicación del modelo propuesto y se describe una posible implementación del mismo utilizando el sistema SIEM de software libre OSSIM.

  14. 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...

  15. 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.

  16. AVALIAÇÃO INTEGRADA DE INDICADORES SOCIOAMBIENTAIS EM MUNICÍPIOS CATARINENSES

    Directory of Open Access Journals (Sweden)

    Adriana Marques Rossetto

    2008-09-01

    Full Text Available A grave crise ambiental, associada aos imensos problemas sociais vivenciados mundialmente, tem demandado atenção dos mais diversos setores da sociedade e, em especial, dos responsáveis pela formulação e implementação das políticas públicas. Utilizando este enfoque, a presente pesquisa teve como objetivo a avaliação da sustentabilidade socioambiental em escala regional, através da análise integrada de indicadores, visando fornecer subsídios ao planejamento e à gestão urbano-regional. O estudo foi direcionado para a realidade do litoral norte - catarinense, delimitado pela observação dos municípios pertencentes à Região da Foz do Rio Itajaí - AMFRI. A pesquisa, de natureza aplicada, utilizou uma abordagem predominantemente qualitativa. Como resultados, ficaram definidos dois instrumentos importantes para a gestão e o planejamento urbano e regional: um sistema de indicadores socioambientais e uma avaliação destes indicadores de desempenho que, além de qualificar a gestão da região, poderá se transformar em um importante instrumento para a participação popular neste processo.

  17. 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...

  18. 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' ...

  19. 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...

  20. 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.

  1. A produção integrada de maçã frente às exigências do mercado internacional de frutas

    OpenAIRE

    Denicol Júnior, Sílvio

    2010-01-01

    As crescentes exigências por qualidade e demanda a alimentos seguros pressionam as cadeias agroalimentares, para que adotem sistemas produtivos alternativos, e que estes gerem produtos saudáveis e inócuos ao consumo humano, por meio de práticas rastreáveis, visando à proteção do meio ambiente, dos trabalhadores e dos consumidores. A Produção Integrada de Maçã (PIM) surgiu como uma resposta a essas exigências, atuando como uma ferramenta de padronização da produção dessa fruta. A partir disso,...

  2. 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.

  3. Plano de comunicação integrada de marketing : Arcos Médica Centro Médico e Dentário

    OpenAIRE

    Cardoso, Joana Boaventura Sousa

    2012-01-01

    Mestrado em Marketing Este trabalho de projecto é um Plano de Comunicação Integrada de Marketing para a empresa Arcos Médica Centro Médico e Dentário e para a sua realização, adoptou-se o modelo conceptual de Clow e Baack (2004). Os objectivos do plano são: (1) aumentar a notoriedade e fortalecer a imagem da empresa, (2) estimular a repetição de compra dos serviços da organização, (3) reforçar as decisões de compra, assim como a marca no sector de saúde oral em Portugal e (4) atrair potenc...

  4. 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 ...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. Uso de prácticas integradas y complementarias en el tratamiento del estrés ocupacional: una revisión integradora

    OpenAIRE

    Llapa Rodríguez, Eliane Ofelia; da Silva, Gilvan Gomes; Neto, David Lopes; López Montesinos, María José; Seva Llor, Ana Myriam; Gois, Cristiane Franca Lisboa

    2015-01-01

    Objetivo: Sintetizar la producción de conocimiento relacionado al uso de Prácticas Integradas y Complementarias (PIC) en el tratamiento del estrés laboral. Método: Revisión integradora, que tuvo como pregunta guía: ¿cuál es la producción del conocimento de las PIC relacionada al tratamiento del estrés laboral en el período de 2003 a 2013?. Para recolectar los datos se utilizaron las bases de datos Lilacs y Medline, utilizando la combinación de los descriptores "estrés" con "ter...

  11. 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...

  12. 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...

  13. 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.

  14. 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...

  15. 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…

  16. 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

  17. 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.

  18. Evolución de la información integrada en el mundo: análisis de sus primeras etapas de formulación

    OpenAIRE

    Rivera Arrubla, Yaismir Adriana

    2017-01-01

    La Información Integrada (IR), ha sido planteada como la concreción de toda la información de las organizaciones en un único documento, el cual debe ser preparado desde una perspectiva de sostenibilidad, y cuyo objetivo debe orientarse a informar acerca de la creación de valor por parte de las organizaciones (Eccles & Krzus, 2010). El objetivo de la IR es cubrir las crecientes demandas de transparencia e inclusión, por parte de todos los stakeholders de las organizaciones. Bajo el concepto de...

  19. Currículo e formação de professores: uma visão integrada da construção do conhecimento profissional

    OpenAIRE

    Felício, Helena Maria dos Santos; Silva, Carlos M.

    2017-01-01

    Este trabalho tem por objetivo analisar os aspectos da perspectiva integrada de currículo na formação inicial de professores do Brasil. Fundamentados no modelo de “currículo formativo integrado”, realizamos a análise documental dos Projetos Pedagógicos dos Cursos de Pedagogia de Universidade Federais Brasileiras para compreender quais e como os componentes do modelo integrado de formação estão presentes nesses documentos. Os resultados evidenciam: Em relação ao referencial de formação, os pro...

  20. 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...

  1. 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 – ...

  2. 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...

  3. Redes Sociais Integradas e difusão de informações: compreendendo a circulação da informação em social games

    Directory of Open Access Journals (Sweden)

    Rebeca Recuero Rebs

    2011-12-01

    Full Text Available O trabalho busca apresentar uma reflexão de como a rede social dos social games é constituída a partir de uma discussão referente aos mecanismos de difusão de informações do jogo. Para isso, realizou-se uma observação participante e a aplicação de um questionário respondido por jogadores de social games do Facebook visando entender como as informações sobre o jogo são disseminadas no próprio jogo e na rede social que dá suporte ao social game. Ao observar esses fluxos de informações, percebemos que há uma rede social integrada (do jogo à uma rede social maior (no caso, do site do Facebook. Em ambas as redes verificamos certas afetações com a dinâmica peculiar de cada uma. Além de constatar que a rede do jogo acaba se beneficiando do acesso fácil a ferramentas de interação, na medida em que os jogadores podem usar a rede principal para obter benefícios para a rede integrada, observamos que o mecanismo de difusão de informações dos social games parece configurar novos valores também na própria rede maior do Facebook.

  4. Comunicação Integrada de Marketing e Valor de Marca: um Estudo em Empresas de Tecnologia da Informação

    OpenAIRE

    Santana, Shirley Arruda

    2003-01-01

    A comunicação integrada de marketing (CIM) tornou-se um dos temas centrais entre acadêmicos e profissionais a partir da década de 90, sendo considerada um importante caminho para facilitar e para manter fortes estruturas de memória de marca através do tempo, podendo harmonizar e reforçar as impressões desta junto ao públicoalvo. As organizações ainda não descobriram de um modo geral o poder da comunicação, que é capaz de renovar o ambiente de marketing, facilitar as relações e ...

  5. 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.

  6. 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.

  7. 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

  8. 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...

  9. 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...

  10. 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.

  11. Arquitectura Basada en Inteligencia Artificial Distribuida para la Gerencia Integrada de Producción Industrial

    Directory of Open Access Journals (Sweden)

    César Bravo

    2011-10-01

    Full Text Available Resumen: La propuesta presentada en este trabajo de investigación consiste en una arquitectura de referencia para la gestión integrada de producción, que permite el acceso a la información requerida para obtener una visión completa del estado del proceso productivo y habilita la automatización inteligente de los procesos de negocio, a partir de la definición de un mecanismo de acceso estandarizado a las fuentes de información de proceso, del desarrollo de un marco ontólogico de producción y del uso de técnicas de inteligencia artificial distribuida, específicamente sistemas multi-agentes e instituciones electrónicas. Palabras clave: Automatización Industrial. Agentes Inteligentes. Sistemas de Manufactura Inteligente. Sistemas basados en Conocimiento Inteligente. Control Inteligente

  12. 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....

  13. 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...

  14. 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....

  15. LA GESTIÓN INTEGRADA PARA UN ENVEJECIMIENTO ACTIVO. INTEGRATED MANAGEMENT FOR ACTIVE AGEING

    Directory of Open Access Journals (Sweden)

    Dra. Maribel León Fernández

    2015-12-01

    Full Text Available En el año 2000, nace el Programa de Atención Integral de la Persona Adulta Mayor (PAIPAM del Centro de Estudios Generales, en la Universidad Nacional, Heredia, Costa Rica, como un proyecto integrado, con el fin de promover el envejecimiento activo por medio de la ejecución de acciones en docencia, investigación, extensión y la producción. Para el 2011, se reformula con la creación de dos proyectos nuevos adscritos (UNAVIDA y “La cultura y la Expresión Artística como ente de desarrollo en Personas Adultas Mayores: Grupos Culturales y Artísticos” y es así como, por medio de la gestión integrada de acciones de las distintas áreas del quehacer universitario, promovida por el primero de estos proyectos, se concentran esfuerzos mediante ejes transversales como la salud, la sensibilización y la intergeneracionalida, y desde la interacción con distintas poblaciones, instituciones y organizaciones sociales. Los resultados han sido altamente beneficiosos, tanto para el quehacer (maximizacón de recursos como para las personas que participan en él, quienes han encontrado oportunidades de aprendizaje y desarrollo integral muy variadas y de calidad.

  16. 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.

  17. 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?...

  18. 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?...

  19. Gestión de comunicación en crisis: una necesidad integrada a la estrategia de comunicación del Ministerio de Educación

    OpenAIRE

    Luna Báez, Verónica Alexandra

    2014-01-01

    Plantea el tema de la gestión de comunicación de crisis, como una necesidad integrada a la estrategia de comunicación del Ministerio de Educación del Ecuador. Se trata de una práctica generalizada en las organizaciones modernas, tanto públicas como privadas, en previsión de situaciones provocadas por campañas mediáticas o deficiencias funcionales que pudieran afectar la imagen corporativa y la credibilidad institucional. Desarrolla un abordaje de las corrientes de la comunicación social y com...

  20. 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.

  1. 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.

  2. 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....

  3. 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...

  4. 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....

  5. 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.

  6. Metalurgia de alabes móviles con banda integrada de turbinas de gas y su influencia sobre el comportamiento de los alabes

    Directory of Open Access Journals (Sweden)

    Mazur, Z.

    1999-02-01

    Full Text Available The influence of the microstructure of the gas turbine blades with integral shroud on the blades performance is presented. The analysis of the solidification process of the gas turbine blades during conventionally casting process (equiaxed grains with all elements which has influence on the mode of its solidification and variation of the microstructure is carried out. Also, the evaluation of the failure of the gas turbine blade is presented. A detailed analysis of the blade tip shroud microstructure (presence of the equiaxed and columnar grains and its influence on the failure initiation and propagation is carried out. Finally, conclusions and some necessary improvements of the blades casting process to prevent blades failures are presented.

    Se presenta la influencia de la microestructura en el comportamiento de los alabes móviles con banda integrada de turbinas de gas bajo condiciones reales de trabajo. Para el proceso de vaciado convencional (granos equiaxiales de los alabes de turbinas de gas se lleva a cabo el análisis del proceso de solidificación presentando todos los elementos que influyen al modo de solidificación de un alabe y en la variación de la microestructura resultante. Se hace la evaluación de la falla de un alabe con la banda integrada de turbina de gas presentando el mecanismo de la falla y la influencia de la microestructura de la banda del alabe al inicio y propagación de la falla. Finalmente, se presentan las conclusiones determinando los elementos principales de la microestructura que influyen en el comportamiento de los alabes y las medidas preventivas para adecuar la microestructura a las condiciones de trabajo de los alabes.

  7. 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.

  8. Producción integrada de alimentos y energía a escala local en Cuba: bases para un desarrollo sostenible

    Directory of Open Access Journals (Sweden)

    J Suárez

    Full Text Available Internacionalmente, es imprescindible lograr la seguridad alimentaria, la suficiencia energética y la protección ambiental, lo que constituye un reto global ante la contradicción agrocombustibles vs. producción de alimentos. Sin embargo, este reto se puede enfrentar con la utilización de sistemas de producción integrada de alimentos y energía (SPIAE, los cuales son diversificados y más resilientes, constituyen un efectivo enfoque para mitigar el cambio climático y adaptar la agricultura, y funcionan a varias escalas y configuraciones. En el contexto de los aportes conceptuales y empíricos sobre los SPIAE a escala internacional, el propósito de este artículo es dar a conocer prácticas de este tipo en las condiciones de Cuba con el fin de promover el desarrollo sostenible, a partir de la concepción de finca agroenergética y las experiencias del proyecto BIOMAS-CUBA. En el artículo se clasifican y ejemplifican los tipos de SPIAE que existen en el país; y se brinda información sobre una tipología de SPIAE basada en siete indicadores y un procedimiento integral asociado, los cuales pueden contribuir con la transición de fincas agropecuarias a fincas agroenergéticas sostenibles en Cuba. Asimismo, se plantean los retos para el fomento de dichos sistemas, relacionados con el nuevo contexto en el sector agropecuario y en el desarrollo local y rural cubano; y se ofrece un enfoque estratégico para el fomento de los SPIAE en Cuba, a partir de la formulación de estrategias locales para la producción integrada de alimentos y energía como un componente de la Estrategia Integral de Desarrollo Local de cada municipio, y también para el aseguramiento de su sostenibilidad.

  9. 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.

  10. 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...

  11. 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...

  12. La gestión integrada de recursos hídricos en la política federal del agua: propuesta para la nueva Ley General de Aguas en México

    Directory of Open Access Journals (Sweden)

    Antonio Cañez Cota

    2015-05-01

    Full Text Available El propósito del presente artículo es proponer un esbozo de política pública federal en el contexto del debate de la recién aprobada Ley General de Aguas en México. Se parte de un diagnóstico estadístico y se analiza el proceso de política pública desde el establecimiento de la agenda hasta la evaluación, pasando por la definición del problema, el diseño y la implementación. La lección del artículo es que los principales desafíos de la gestión integrada de recursos hídricos en México se encuentran a nivel local y es necesario que la política federal enfatice en el fortalecimiento de los organismos a nivel de cuenca y de municipio, se propone la gobernanza corporativa pública como una alternativa para el fortalecimiento institucional local The purpose of this study is to propose an outline for federal public policy in the context of the debate of the recently approved General Water Law in Mexico. It started from a statistical diagnosis and is analyzed the public policy process from agenda setting to evaluation, including the problem definition, design and implementation. The lessons of the article are that the main challenges of the integrated water resources management in Mexico are located locally and it is necessary that the federal policy emphasizes the strengthening of the organizations at basin and municipal level. It is put-forth that the public corporate governance can be an alternative to the local institutional strengthening.

  13. Modelo de implementação de um sistema de gestão integrada em qualidade, meio ambiente, saúde e segurança ocupacional - QMASSO

    OpenAIRE

    Melo, Fábio Marin

    2004-01-01

    Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Tecnológico. Programa de Pós-Graduação em Engenharia de Produção Esta dissertação visa disponibilizar um modelo de sistema de gestão integrada que possibilite que uma determinada organização identifique e entenda seus passivos em qualidade, meio ambiente, saúde e segurança ocupacional gerenciando-os de forma a melhorar o desempenho da organização continuamente. Neste trabalho desenvolveu-se uma Pesquisa Aplicada q...

  14. 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.

  15. 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.

  16. 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.

  17. 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...

  18. 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...

  19. 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.

  20. 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...

  1. 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 ...

  2. 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…

  3. 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…

  4. 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. ...

  5. 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. ...

  6. 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.

  7. 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

  8. 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...

  9. 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...

  10. 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.

  11. 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.

  12. 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

  13. 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...

  14. 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...

  15. 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)

  16. 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

  17. 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…

  18. 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...

  19. 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...

  20. 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…

  1. 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...

  2. 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.

  3. 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.

  4. 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.

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

    Directory of Open Access Journals (Sweden)

    Nor Azizah Zainal Abidin

    2007-01-01

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

  6. 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,...

  7. 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 ...

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

    OpenAIRE

    Nor Azizah Zainal Abidin; Halimah @ Nasibah Ahmad

    2007-01-01

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

  9. 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.

  10. 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.

  11. COMPARATIVE STUDY ON CORPORATE GOVERNANCE

    Directory of Open Access Journals (Sweden)

    Gavrea Corina

    2011-12-01

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

  12. 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...

  13. 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...

  14. Planificación integrada de producción y distribución para un conglomerado industrial

    Directory of Open Access Journals (Sweden)

    Edgar Gutiérrez Franco

    2010-01-01

    Full Text Available Este artículo presenta la modelación matemática de la cadena de abastecimiento de un conglomerado, entendido como la asociación de empresas que toman una estructura común, para la industria siderúrgica semi-integrada en Colombia, con el objeto de brindar una herramienta de soporte a la decisión buscando la minimización de costos logísticos de producción y distribución de productos intermedios y finales de esta industria, el modelo matemático contempla: proveedores de materia prima, plantas manufactureras, centros de distribución, ventas locales e importaciones. Los costos relacionados, son los de materia prima, transporte e inventarios, distribución y administrativos. Las restricciones que se consideran en el modelo son: capacidad de proveedores y plantas manufactureras, satisfacción de la demanda, ecuaciones de balance y restricciones de configuración del sistema. El modelo se validó en una empresa colombiana presentando resultados satisfactorios. La búsqueda de la estrategia óptima se estableció con el apoyo del software General Algebraic Modeling System-GAMS por medio del solver CPLEX®.

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

    Directory of Open Access Journals (Sweden)

    Dongmin Lee

    2016-12-01

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

  16. 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...

  17. 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...

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

    Directory of Open Access Journals (Sweden)

    Ilija Gruevski

    2018-12-01

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

  19. 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. ...

  20. 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

  1. Comunicação Integrada de Marketing em Eventos Turísticos: Um Estudo da Oktoberfest de Blumenau-SC

    Directory of Open Access Journals (Sweden)

    Fabrícia Durieux Zucco

    2010-12-01

    Full Text Available Para promover um destino turístico com sucesso é fundamental desenvolver canais de comunicação com os potenciais visitantes, assim como, agentes turísticos e outras partes interessadas. O presente estudo busca aprofundar tal discussão e, tem o objetivo de analisar o processo de planejamento e implantação da comunicação integrada de marketing (CIM na Oktoberfest de Blumenau/SC, consagrada como a segunda maior festa alemã do mundo. Utilizou-se o método de estudo de caso com observação das instalações da festa e foram entrevistados profissionais diretamente envolvidos no processo de gestão da CIM, inclusive o presidente do Parque Germânica, autarquia responsável pela organização do evento. As atividades relacionadas à CIM demonstram adequação às necessidades de manter o fluxo crescente de visitantes. DOI: 10.5585/remark.v9i3.2175

  2. 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 ...

  3. 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.

  4. 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...

  5. 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...

  6. 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…

  7. 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…

  8. Escuela de formación doctoral de la Universidad de Guantánamo: interfase innovadora e integrada al desarrollo local

    Directory of Open Access Journals (Sweden)

    Alberto Turro -Breff

    2017-11-01

    Full Text Available En la propuesta se sistematiza la experiencia de la Escuela de formación doctoral de la Universidad de Guantánamo (eFD-UG como interfase innovadora e integrada al desarrollo local. Se presenta el diagnóstico conectado a la formación doctoral, se explica el modelo de gestión con el propósito de asegurar la formación de la reserva científica de pregrado y profesionales en la formación doctoral de forma colaborativa y tutelar, así como la superación posdoctoral, se argumentan las acciones y su conexión con las líneas de investigación, proyectos, grupos científicos estudiantiles, reserva científica y los aspirantes, así como los principales resultados y retos en función de las necesidades y demandas del desarrollo local.

  9. A GESTÃO INTEGRADA DOS RECURSOS HÍDRICOS: UMA PERSPECTIVA HISTÓRICA

    Directory of Open Access Journals (Sweden)

    José Nilson Bezerra Campos

    2013-03-01

    Full Text Available O artigo apresenta uma retrospectiva histórica sobre a regulamentação e paradigmas em modelos de Gestão de Recursos Hídricos. A cobrança pelos usos da água em situações nas quais havia uma infraestrutura hidráulica de distribuição já era praticada há milênios. A percepção da água como um bem de acesso livre é encontrada em Roma antiga no segundo século a.C. Os romanos criaram um avançado sistema de gerenciamento das águas para atendimento à demanda de sua cidade. A partir do Renascimento, a humanidade passou por grandes avanços na geração de conhecimentos e no desenvolvimento de técnicas de Engenharia que proporcionaram aumento significativo na disponibilidade e suprimento de água para as grandes cidades e projetos de irrigação. A revolução industrial e o crescimento de atividades poluidoras resultaram na degradação da qualidade da água de mananciais hídricos. A partir da década de 1960, tem início um despertar mundial em busca de um novo modelo de gestão de águas que passou a ser denominado de Gestão Integrada dos Recursos Hídricos. No campo das instituições, as mudanças receberam o nome de reforma da água, a qual chegou ao Brasil no final dos anos 80, nos estados de São Paulo e Ceará. Na esfera Federal as reformas iniciaram em 1997 com a Lei 9433/97.

  10. 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....

  11. 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.

  12. 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

  13. Percepción de la imagen corporal como aproximación cualitativa al estado de nutrición Body image perception as an approach to assess nutritional status

    Directory of Open Access Journals (Sweden)

    Herlinda Madrigal-Fritsch

    1999-12-01

    Full Text Available OBJETIVO: Comparar la percepción de la imagen corporal con el índice de masa corporal (IMC calculado a partir del peso y la talla declarados por los sujetos y valorar su capacidad para clasificar el estado de nutrición. MATERIAL Y MÉTODOS: Se eligió una muestra representativa de la población de España, integrada por 517 hombres y 483 mujeres mayores de 15 años. Las variables fueron sexo, edad, nivel educativo, IMC e imagen corporal percibida. Las diferencias entre grupos se estimaron con la prueba de ji². La capacidad de clasificación de la imagen corporal se comparó con el IMC empleando la sensibilidad y la especificidad. RESULTADOS: El estado nutricional para ambos indicadores mostró mayor sobrepeso en hombres y mayor obesidad en mujeres. Se observó que el sobrepeso y la obesidad se incrementan conforme aumenta la edad, y con mayor educación disminuyen. La percepción de la imagen corporal fue distinta entre sexos, así como por edad y nivel educativo (pOBJECTIVE: To compare body image perception with body mass index (BMI calculated from the weight and size declared by subjects, and to evaluate its usefulness in classifying the nutritional status. MATERIAL AND METHODS: A representative sample of the Spanish population was selected consisting of 517 males and 483 females older than 15 years of age. Variables were sex, age, educational level, BMI and perceived body image. Differences between groups were estimated with the chi² test. Specificity and sensitivity of the agreement between body mass and image were assessed. RESULTS: The nutritional status for both indicators revealed higher overweight prevalence in males and obesity in females, which increase with age and decrease with greater educational level. Perceived body image differed between sexes, and among ages and educational levels (p<0.01. Sensitivity and specificity as well as positive and negative predictive values were higher than 0.90 in subjects belonging to extreme

  14. 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.

  15. 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.

  16. 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...

  17. 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

  18. 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...

  19. Corporate Media Governance

    NARCIS (Netherlands)

    Kempen, Petrus Cornelis

    2011-01-01

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

  20. Corporate contestability and corporate expropriation

    Directory of Open Access Journals (Sweden)

    Abdul Hadi Zulkafli

    2016-12-01

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

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

    Directory of Open Access Journals (Sweden)

    Rupal Tyagi

    2013-03-01

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

  2. 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...

  3. 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.

  4. Desafíos de la gobernanza ambiental: una aproximación a las implicaciones de la Gestión Integrada del Recurso Hídrico en Colombia

    Directory of Open Access Journals (Sweden)

    Nicolás González

    2017-01-01

    Full Text Available En búsqueda de realizar una aproximación a las implicaciones de la gobernanza del agua en Colombia, este trabajo (1 indaga acerca del concepto en cuestión, (2 su relación con la Gestión Integrada del Recurso Hídrico (GIRH, (3 expone brevemente el marco institucional que soporta el patrón de gestión de aguas vigente en Colombia, (4 lo analiza críticamente y (5 finalmente, presenta algunas consideraciones pertinentes a cerca de las posibilidades y desafíos que, desde las instituciones, supone la implementación de modelos de GIRH en Colombia.

  5. 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...

  6. 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...

  7. La regeneración urbana integrada y la declaración de Toledo

    Directory of Open Access Journals (Sweden)

    Martín-Consuegra, F.

    2015-03-01

    Full Text Available The Toledo Declaration has lead to a significant contribution to the definition of Integrated Urban Regeneration. Influenced by the principles of the Europe 2020 strategy, a social market economy for the twenty-first century is drawn. The strategy aims to exploit the potential of European cities in overcoming the current economic crisis. Policies of recovery of the existing city and the built heritage are defined as a priority. The intervention must include a cross-cutting approach in terms of environmental, social and economic integration. This technical note analyzes the documents generated on this subject by different actors linked to housing and citizen network.La Declaración de Toledo ha significado una aportación importante para la definición del concepto de Regeneración Urbana Integrada. Influenciada por los principios de la estrategia Europa 2020, dibuja una economía social de mercado para el siglo XXI que aprovecha el potencial de las ciudades europeas de cara a la superación de la actual situación de crisis económica. Para lograrlo se definen como prioritarias las políticas de recuperación del patrimonio edificado y la ciudad existente. La intervención debe comprender un enfoque transversal basado en términos de integración medioambiental, social y económica. La presente nota técnica analiza la documentación generada por diferentes actores en torno a este debate vinculado al tejido ciudadano y la vivienda.

  8. 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

  9. 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.

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

    Directory of Open Access Journals (Sweden)

    Bistra VASSILEVA

    2009-01-01

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

  11. 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...

  12. 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....

  13. 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 ...

  14. 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...

  15. 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....

  16. 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,

  17. 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

  18. 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…

  19. 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.

  20. 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...

  1. 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...

  2. 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....

  3. 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...

  4. 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.

  5. 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...

  6. 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...

  7. 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.

  8. 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.…

  9. 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...

  10. Corporate Social Responsibility for Sustainability

    Directory of Open Access Journals (Sweden)

    Wojciech Przychodzeń

    2014-06-01

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

  11. 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...

  12. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

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

  13. Arquitetura organizacional como fator crítico de sucesso para a gestão integrada das operações em uma empresa da indústria de iluminação

    OpenAIRE

    Uemura, Gustavo Kodama

    2010-01-01

    Esta pesquisa tem como principal objetivo gerar conhecimento estruturado sobre o tema de gestão integrada das operações numa organização de bens de consumo, por meio da arquitetura organizacional. Serão analisados os elementos do modelo organizacional, assim como o alinhamento entre a estratégia, o modelo organizacional, os incentivos e geração de valor para a empresa. O desenvolvimento da dissertação acontece fundamentado no estudo de caso da Philips – Divisão de Iluminação.

  14. "Avaliação clínica do tratamento restaurador em pacientes adultos da disciplina de Clínica integrada da Faculdade de Odontologia da Universidade de São Paulo"

    OpenAIRE

    Cintia Santoro

    2004-01-01

    Avaliaram-se clinicamente e por meio de radiografias interproximais, 558 restaurações de amálgama e 81 de resina composta em dentes posteriores, em 96 pacientes adultos atendidos na disciplina de Clínica Integrada da Faculdade de Odontologia da Universidade de São Paulo. Foram registrados os seguintes critérios: cárie secundária, falta de integridade marginal, falta de contato interproximal, condição da superfície oclusal das restaurações, falta de material restaurador, presença de fratura da...

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

    Directory of Open Access Journals (Sweden)

    Natasha Helena Kairupan

    2016-10-01

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

  16. 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.

  17. 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.

  18. 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

  19. 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...

  20. 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

  1. 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

  2. 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.

  3. 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.

  4. Features of the content of corporate contracts

    Directory of Open Access Journals (Sweden)

    Elena Petrovna Gladneva

    2015-09-01

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

  5. Corporate 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....

  6. 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

  7. 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

  8. 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

  9. 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

  10. 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.

  11. APL: a corporate strategy.

    Science.gov (United States)

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

    1992-06-01

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

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

    NARCIS (Netherlands)

    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

  13. 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.

  14. Corporate Blogging For Dummies

    CERN Document Server

    Karr, Douglas

    2010-01-01

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

  15. 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...

  16. 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...

  17. Board Directors and Corporate Social Responsibility

    OpenAIRE

    Mariana Nedelcu (Bunea)

    2014-01-01

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

  18. 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.

  19. Corporate brand building from the corporate stories perspective: a Brazilian football teams study

    Directory of Open Access Journals (Sweden)

    Edson Roberto Scharf

    Full Text Available Abstract The study aims to investigate the content of corporate stories of the Brazilian’s football clubs and how these stories are used to build their corporate brands. The stories were collected from the corporate websites of football clubs in Brazil belonging to series A, B and C. A qualitative analysis of the corporate stories was carried on by means of content analysis of the corpus resulting from them. The results showed that emotion is a key element and is most strongly represented in the websites. The findings also revealed that although the clubs work with human talent, and positive results of the teams in the pitch are dependent on talent, this important aspect is practically forgotten on the websites. Academic and managerial implications, as well as limitations of the study are presented at the end.

  20. Modern model of integrated corporate communication

    Directory of Open Access Journals (Sweden)

    Milica Slijepčević

    2018-03-01

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

  1. Interpolating Polynomial Macro-Elements with Tension Properties

    Science.gov (United States)

    2000-01-01

    Univ. Calgary, 1978. Paolo Costantini Dipartimento di Matematica " Roberto Magari" Via del Capitano 15 53100 Siena, Italy costantini~unisi. it Carla...Manni Dipartimento di Matematica Via Carlo Alberto 10 10123 Torino, Italy manniDdm .unito. it

  2. A Network Primer: Full-Fledged Educational Networks.

    Science.gov (United States)

    Lehrer, Ariella

    1988-01-01

    Discusses some of the factors included in choosing appropriate computer networks for the classroom. Describes such networks as those produced by Apple Computer, Corvus Systems, Velan, Berkeley Softworks, Tandy, LAN-TECH, Unisys, and International Business Machines (IBM). (TW)

  3. Corporation as climate ambassador

    DEFF Research Database (Denmark)

    Trapp, Leila

    2012-01-01

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

  4. 78 FR 60375 - Rogue Valley Terminal Railroad Corporation-Corporate Family Transaction Exemption

    Science.gov (United States)

    2013-10-01

    ... approximately 14 miles of rail line located in the Medford Industrial Park in White City, Or., where it connects... corporate affiliate, Medford Industrial Trainline Management LLC (Medford), to which Rogue Valley will... changes, or changes in the competitive balance with carriers outside the corporate family. Under 49 U.S.C...

  5. Corporate Governance Quality in Selected Transition Countries

    Directory of Open Access Journals (Sweden)

    Danila Djokic

    2017-12-01

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

  6. Perancangan Corporate Identity Brotherwood Decoration

    OpenAIRE

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

    2015-01-01

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

  7. The Energy Efficiency of Corporate Real Estate Assets: The Role of Professional Management for Corporate Environmental Performance

    OpenAIRE

    Markus Surmann; Wolfgang A. Brunauer; Sven Bienert

    2015-01-01

    Despite the rising information about the ecological footprint and greenhouse gas externalities of corporates' activities only little is known about the energy efficiency of corporate real estate assets. When considering achievements from the past, such as significant reduction of carbon emissions and towards carbon accounting, the energy consumption of corporate real estate assets is of emerging interest within the sustainability strategy of corporations. On the contrary to residential and co...

  8. Lithuanian corporate tax accounting improvement solutions

    OpenAIRE

    Bružauskas, Valentinas; Stončiuvienė, Neringa

    2012-01-01

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

  9. Board Directors and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Mariana Nedelcu (Bunea

    2014-08-01

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

  10. 76 FR 45673 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations

    Science.gov (United States)

    2011-08-01

    ... accounted for under the new method of accounting. The definition of cut-off basis is expanded in the final... of Accounting Used by Corporations That Acquire the Assets of Other Corporations AGENCY: Internal... regulations relating to the methods of accounting, including the inventory methods, to be used by corporations...

  11. Does corporate governance shape the relationship between corporate social responsibility and financial performance?

    NARCIS (Netherlands)

    Kabir, Rezaul; Thai Minh, Hahn

    2017-01-01

    Purpose: The theoretical and empirical relationships between corporate social responsibility (CSR) and corporate financial performance are not without controversy. Yet, CSR activities are increasingly undertaken by a large number of firms, not only in developed countries but also in emerging

  12. Does corporate governance shape the relationship between corporate social responsibility and financial performance?

    NARCIS (Netherlands)

    Kabir, Mohammed Rezaul; Thai Minh, H.; Thai Minh, H.

    2016-01-01

    The theoretical as well as empirical relationships between corporate social responsibility and corporate financial performance are not without controversy. Yet, CSR activities are increasingly undertaken by a large number of firms, not only in developed countries but also in emerging countries.

  13. Measuring instruments of corporate reputation

    Directory of Open Access Journals (Sweden)

    Damir Grgić

    2008-12-01

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

  14. Atenção Integrada às Doenças Prevalentes na Infância (AIDPI na prática de enfermeiros egressos da USP Atención Integrada a las Enfermedades Prevalentes de la Infancia (AIEPI en la práctica de enfermeros graduados en USP Integrated Management of Childhood Illness (IMCI in the practice of nurses graduated from USP

    Directory of Open Access Journals (Sweden)

    Cinthia Hiroko Higuchi

    2011-06-01

    Full Text Available Descreveu-se a incorporação da estratégia Atenção Integrada às Doenças Prevalentes na Infância (AIDPI na prática de enfermeiros egressos da Escola de Enfermagem da Universidade de São Paulo (EE-USP. Desenvolveu-se estudo de caso de abordagem qualitativa, com coleta de dados em grupo focal e análise de conteúdo do tipo temática. A estratégia AIDPI foi considerada ferramenta importante na atenção à saúde infantil, porém apenas o módulo de avaliação fazia parte da prática profissional. Destacam-se como dificuldades para sua utilização: não implantação nos serviços, desconhecimento por parte de colegas e barreiras institucionais. Ainda que com uso restrito e não sistematizado, a AIDPI possibilita ao enfermeiro prestar atenção integrada e integral à criança o que justifica sua abordagem na graduação. Manutenção do vídeo didático, ampliação da prática, integração das disciplinas e otimização dos conteúdos e da carga horária foram apontadas como relevantes para o aperfeiçoamento do ensino da AIDPI na graduação.Se describió la incorporación de la estrategia Atención Integrada a las Enfermedades Prevalentes de la Infancia (AIEPI en la práctica de enfermeros formados en la Escuela de Enfermería de la Universidad de São Paulo (EE-USP. Estudio de caso de carácter cualitativo, con recogida de datos en grupos focales y análisis de contenido temático. AIEPI fue considerada importante herramienta en el cuidado del niño, pero sólo el módulo de evaluación hacía parte de la práctica profesional. Dificultades en el uso de AIEPI fueron: no implantación en los servicios, desconocimiento de la estrategia por parte de colegas, barreras institucionales. Aunque con uso restringido y no sistematizado, cuando utilizado AIEPI permite a los enfermeros prestar atención integrada y integral al niño, lo que justifica su contenido en la graduación. Mantenimiento de vídeo educativo, expansión de pr

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

    OpenAIRE

    Đorđević Bojan

    2008-01-01

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

  16. Equipes de trabalho ou grupos de cooperativos na Semana Acadêmica Integrada do IFRS - Campus Osório

    Directory of Open Access Journals (Sweden)

    Aline Silva De Bona

    2016-11-01

    Full Text Available O trabalho é uma reflexão sobre a ação de uma comissão organizadora de um evento do tipo semana acadêmica integrada de ensino superior de três cursos do IFRS - Campus Osório, que aconteceu em maio de 2016. Tal reflexão tem o objetivo de discutir o que são equipes de trabalho ou grupos cooperativos segundo as teorias da administração que diferenciam grupos de equipes, e da educação que delineiam as ações de cooperar e colaborar como distintas, enquanto para a área da informática são similares. A metodologia é um estudo de caso ancorado em um relato de experiência sobre este evento, e que descreve como resultado a importância profissional de se distinguir termos conceituais tanto na teoria como na prática, pois tais podem se tornam um diferencial profissional para qualquer área atualmente, além das percepções e responsabilizações dos estudantes da comissão organizadora quanto as diferentes formas de atuar e trabalhar sejam em grupos ou equipes.

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

    Directory of Open Access Journals (Sweden)

    Sunil Nandi

    2013-01-01

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

  18. 12 CFR 7.2000 - Corporate governance procedures.

    Science.gov (United States)

    2010-01-01

    ... OPERATIONS Corporate Practices § 7.2000 Corporate governance procedures. (a) General. A national bank proposing to engage in a corporate governance procedure shall comply with applicable Federal banking... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Corporate governance procedures. 7.2000 Section...

  19. Corporate social reponsability strategic corporate social responsability: External and internal outcomes

    OpenAIRE

    Laka, Edite

    2012-01-01

    This study investigates the importance and benefits of having a strategic Corporate Social Responsibility (CSR) program by testing the interrelationships between strategic CSR with three external (reputation, corporate image, and customer loyalty) and four internal (organizational commitment, job satisfaction, performance, and organizational deviance) variables. 269 clients and non-clients along with 190 employees and their direct supervisors completed the survey. Strategic CSR has shown to h...

  20. Examining the Relationship between Corporate Social ...

    African Journals Online (AJOL)

    user

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

  1. RELEVANCE OF CORPORATE GOVERNANCE IN NIGERIAN ...

    African Journals Online (AJOL)

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

  2. 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...

  3. Leaders as Corporate Responsibility Spokesperson: How Leaders Explain Liabilites Via Corporate Web Sites?

    Directory of Open Access Journals (Sweden)

    Burcu Öksüz

    2014-12-01

    Full Text Available The aim of this paper is to reveal the corporate social responsibility (CSR understandings of corporations from the leaders’ perspective and discuss how leaders define and explain CSR practices their organizations executed as spokesperson via social media channels of their organizations.  In this context, a content analysis aiming to display the ideas of Turkey’s top 250 corporations’ leaders (CEO, chairman of the board, general manager designated by Istanbul Chamber of Industry in 2013. The leader messages about different dimensions of CSR and CSR practices that are partaking in corporate web sites were examined. According to the results of the analysis, it is found that the leaders act as responsible leaders, and also the spokesperson of their corporations. In addition it is found out that responsible leaders included multiplexed information on different dimensions and various practices of CSR in their social media messages.

  4. Corporate Taxation and Multinational Activity

    OpenAIRE

    Peter Egger; Simon Loretz; Michael Pfaffermayr; Hannes Winner

    2009-01-01

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

  5. Network Culture, Performance & Corporate Responsibility

    OpenAIRE

    Silvio M. Brondoni

    2003-01-01

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

  6. FINANCING DECISION AND CORPORATE GOVERNANCE

    OpenAIRE

    ANDREI STANCULESCU; DAN NICOLAE IVANESCU; PETRE BREZEANU

    2011-01-01

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

  7. Corporate governance and intellectual capital

    Directory of Open Access Journals (Sweden)

    Rahmat Alizadeh

    2014-01-01

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

  8. Corporate social responsibility and financial markets

    NARCIS (Netherlands)

    Dam, Lammertjan

    2008-01-01

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

  9. 76 FR 53819 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction

    Science.gov (United States)

    2011-08-30

    ... of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction AGENCY... describes corrections to final regulations (TD 9534) relating to the methods of accounting, including the... corporate reorganizations and tax-free liquidations. These regulations were published in the Federal...

  10. Book Review of : The Theory of Corporate Finance

    OpenAIRE

    Georges Dionne

    2011-01-01

    The book proposes an original contribution to the economics and finance literature by developing the foundations of corporate finance. It also covers in detail various corporate governance issues faced by organizations. The common treatment of corporate finance and corporate governance started with the contribution of Williamson (Journal of Finance, 1988), who argued that corporate finance and corporate governance must be treated simultaneously because they are complementary. This book fills ...

  11. 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...

  12. 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

  13. Piercing the corporate veil

    International Nuclear Information System (INIS)

    Goodwin, L.M.

    1992-01-01

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

  14. Strategic Leadership of Corporate Sustainability

    DEFF Research Database (Denmark)

    Strand, Robert

    2014-01-01

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

  15. Trends in Corporate Communication Strategies

    OpenAIRE

    Constantin Milosteanu; Ionel Scaunasu; Alina Cornescu; Nicolae Popovic

    2011-01-01

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

  16. Sustainability and corporate environmental focus

    DEFF Research Database (Denmark)

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

    1997-01-01

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

  17. 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...

  18. O Plano Nacional de Logística Integrada (PNLI) – "Programa de Investimentos em Logística: Rodovias e Ferrovias" e a institucionalização da unidade dos contrários

    OpenAIRE

    Roberto Mauro da Silva Fernandes

    2013-01-01

    O atual governo brasileiro ao anunciar o Plano Nacional de Logística Integrada (PNLI)/ “Programa de Investimentos em Logística: Rodovias e Ferrovias”, em agosto de 2012, instalou uma nova luta dos contrários na sociedade brasileira. Para sermos mais específicos, com o PNLI uma institucionalização da unidade dos contrários foi estabelecida, já que os setores público e privado irão (pelo menos é que se espera), de forma coadunada, implementar projetos que visam reestruturar os equipamentos de t...

  19. 26 CFR 1.9002-6 - Acquiring corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5(d) of the... corporation by another corporation in a distribution or transfer described in section 381(a) of the Code the...

  20. Corporate Strategies in Global Investment Business

    Directory of Open Access Journals (Sweden)

    Tetiana Frolova

    2012-02-01

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

  1. 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...

  2. The Ethics of Deontology in Corporate Communication

    African Journals Online (AJOL)

    Francis E.A. Owakah and Daniel R. Aswani

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

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

    NARCIS (Netherlands)

    Hooghiemstra, R

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

  4. 78 FR 25132 - Enercorp, Inc., FTS Group, Inc., Games, Inc. (n/k/a InQBate Corporation), Hartmarx Corporation (n...

    Science.gov (United States)

    2013-04-29

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

  5. PENGARUH GOOD CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN TERDAFTAR DI BEI

    Directory of Open Access Journals (Sweden)

    Alang Wiyuda

    2017-03-01

    Full Text Available Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, dewan komisaris, komite audit yang diprosikan kedalam good corporate governance dan profitabilitas, ukuran perusahaan, tipe industri (profile, leverage diprosikan kedalam karakteristik perusahaan terhadap luas pengungkapan corporate social responsibility. Variabel dependen yang digunakan dalam penelitian ini adalah luas pengungkapan corporate social responsibility, sedangkan variabel independenya adalah kepemilikan institusional, dewan komisaris, komite audit, profitabilitas, ukuran perusahaan, tipe industri (profile, leverage. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2015. Sampel dalam penelitian ini dipilih menggunakan metode purposive sampling, dan diperoleh sebanyak 106 sampel amatan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis linier berganda. Hasil analisis menunjukan bahwa variabel kepemilikan institusional, dewan komisaris, dan profitabilitas berpengaruh positif terhadap luas pengungkapan corporate social responsibility. Variabel komite audit berpengaruh negatif terhadap luas pengungkapan corporate social responsibility. Variabel ukuran perusahaan, tipe industri (profile, dan leverage tidak berpengaruh terhadap luas pengungkapan corporate social responsibility.

  6. Corporate Social Responsibility in Afghanistan

    DEFF Research Database (Denmark)

    Azizi, Sameer

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

  7. Bridging Corporate and Organizational Communication

    DEFF Research Database (Denmark)

    Christensen, Lars Thøger; Cornelissen, Joep

    2011-01-01

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

  8. Iranian Corporations and Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Hadi Chapardar

    2011-10-01

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

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

    Directory of Open Access Journals (Sweden)

    Zhanna Sergeyevna Belyayeva

    2011-03-01

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

  10. 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…

  11. FINANCE CORPORATIONS: THEORETICAL AND METHODOLOGICAL ASPECT

    OpenAIRE

    Vitaly Yu. Zaitsev; Yurii I. Fedchishin

    2015-01-01

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

  12. Essential Elements of Corporate Law

    OpenAIRE

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

    2009-01-01

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

  13. Corporate Governance Disclosure in Malaysia

    OpenAIRE

    ONG, Wei Jiin

    2006-01-01

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

  14. The Danish Model of Corporate Citizenship

    DEFF Research Database (Denmark)

    Rendtorff, Jacob Dahl

    2017-01-01

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

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

    OpenAIRE

    Bistra Vassileva

    2009-01-01

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

  16. Female Directors on Corporate Boards: Does Female Leadership Drive Corporate Environmental Transparency?

    Directory of Open Access Journals (Sweden)

    Phua Michelle Siew Huei

    2017-01-01

    Full Text Available This paper examines the role of female directors on corporate boardroom on the extent of corporate environmental disclosure (CED of 260 Malaysian listed companies in year 2013. Resource dependence theory is utilized as the theoretical framework to explain the role of female directors on corporate boards. Content analysis is employed to gauge the extent of CED based on a self-constructed index that is derived from Global Reporting Initiatives (GRI and prior studies. Multiple regression is conducted and findings revealed that female directors– presence and female holding multiple directorships to be significant predictors of extent of CED. The findings lend support to the resource dependence theory on the contribution of board gender diversity and are useful for both policy makers and regulators.

  17. The Corporate Law Curriculum

    Science.gov (United States)

    Mofsky, James S.

    1976-01-01

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

  18. FINANCE CORPORATIONS: THEORETICAL AND METHODOLOGICAL ASPECT

    Directory of Open Access Journals (Sweden)

    Vitaly Yu. Zaitsev

    2015-01-01

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

  19. 12 CFR 615.5010 - Funding Corporation.

    Science.gov (United States)

    2010-01-01

    ... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Funding Corporation. 615.5010 Section 615.5010... POLICIES AND OPERATIONS, AND FUNDING OPERATIONS Funding § 615.5010 Funding Corporation. (a) The Funding Corporation shall issue, market, and handle the obligations of the banks issued under section 4.2(b) through...

  20. 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...

  1. CORPORATION CRIME LIABILITY OF PERSPECTIVE PENAL REFORM

    Directory of Open Access Journals (Sweden)

    Abdul Salam Siku

    2013-07-01

    Full Text Available The setting of the responsibility criminal against corporations in Indonesia starting from the inception of the emergency law number 7 of 1955 on Economic Crime, then followed by some of the last act is Act No. 8 of 2010 on prevention and eradication of the crime of money laundering. In the framework of the renewal of national criminal law and the draft law on The Criminal law (Criminal Code systematically have set the criminal liability of corporations, whether incorporated corporation law and Corporation who is not a legal entity. Although there have been laws governing corporate crime responsibility about but are still have problems in its application. It can be seen from the lack of a corporate criminal sentenced by the Court.

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

    Directory of Open Access Journals (Sweden)

    Fernando Luiz Cardoso

    2009-12-01

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

  3. 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...

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

    OpenAIRE

    Shaikh, Salman

    2009-01-01

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

  5. 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.

  6. 46 CFR 287.27 - Controlled corporation.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Controlled corporation. 287.27 Section 287.27 Shipping... OPERATORS ESTABLISHMENT OF CONSTRUCTION RESERVE FUNDS § 287.27 Controlled corporation. For the purpose of... acquired by a corporation at a time when the taxpayer owns not less than 95 percent of the total number of...

  7. 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.

  8. CORPORATE GOVERNANCE AND STAKEHOLDERS’ ACCOUNTABILITY

    Directory of Open Access Journals (Sweden)

    Elena CHIȚIMUȘ

    2015-04-01

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

  9. Risk management and corporate value

    Directory of Open Access Journals (Sweden)

    Milan Cupic

    2015-12-01

    Full Text Available The paper presents a theoretical framework for assessing the impact of risk management on corporate value. As the relevant factors that determine this impact, the paper analyzes market imperfections and investors’ risk aversion. The results of the present research indicate that risk management contributes to an increase in corporate value if, under the influence of market imperfections, corporate risk exposure is concave. As an expression of market imperfections, the paper analyzes the costs of financial distress, agency costs, and taxation. The results of the research also indicate that the risk management policy should not aim to minimize, but rather optimize risk exposure, by taking into account the costs of risk management, investors’ risk aversion and the competitive advantage a corporation has on the relevant market.

  10. Exploring work-related issues on corporate sustainability.

    Science.gov (United States)

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

    2015-01-01

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

  11. Opciones reales aplicadas en redes integradas de servicios de salud empleando diferentes métodos de estimación de la volatilidad

    Directory of Open Access Journals (Sweden)

    Germán González-Echeverri

    2015-07-01

    Full Text Available El objetivo de este artículo es evaluar la posibilidad de expansión de una red integrada de servicios de salud mediante el uso de valoración por opciones reales. Para estimar el parámetro de volatilidad se estudian cuatro metodologías, dos de ellas son usadas en opciones reales las cuales se refieren a: Market Asset Disclaimer y Market Approach. Adicionalmente, las otras dos metodologías propuestas son empleadas en opciones financieras, las cuales son: volatilidad implícita del modelo de Merton y volatilidad implícita mediante Newton-Raphson. Los resultados muestran que la volatilidad estimada mediante las metodologías propuestas es similar a la obtenida por la metodología tradicional de Market Asset Disclaimer. La principal contribución de este artículo consiste en la construcción de la sonrisa de la volatilidad para opciones reales, que es fácil de implementar.

  12. Opciones reales aplicadas en redes integradas de servicios de salud empleando diferentes métodos de estimación de la volatilidad

    Directory of Open Access Journals (Sweden)

    Germán González-Echeverri

    2015-01-01

    Full Text Available El objetivo de este artículo es evaluar la posibilidad de expansión de una red integrada de servicios de salud mediante el uso de valoración por opciones reales. Para estimar el parámetro de volatilidad se estu- dian cuatro metodologías, dos de ellas son usadas en opciones reales las cuales se refieren a: Market Asset Disclaimer y Market Approach . Adicionalmente, las otras dos metodologías propuestas son empleadas en opciones financieras, las cuales son: volatilidad implícita del modelo de Merton y volatilidad implícita mediante Newton-Raphson. Los resultados muestran que la volatilidad estimada mediante las metodo- logías propuestas es similar a la obtenida por la metodología tradicional de Market Asset Disclaimer . La principal contribución de este artículo consiste en la construcción de la sonrisa de la volatilidad para opciones reales, que es fácil de implementar.

  13. ATON - Informe sobre el estado del arte de la FV integrada en edificación, y productos y tecnologías FV actuales con enfoque en la tecnología de capa fina

    OpenAIRE

    Masseck, Torsten; Fonseca Casas, Antoni; Godoy Muñoz, Alfonso

    2012-01-01

    Informe sobre el estado del arte de la FV integrada en edificación en el marco del projecto ATON (CENIT-E), convenio UPC-ACCIONA Instalaciones El proyecto ATON en su Actividad 10: Integración arquitectónica persigue la búsqueda de conceptos innovadores para la integración de sistemas fotovoltaicos de lámina delgada o Thin-film en entornos urbanos, con énfasis en edificios. En colaboración con Acciona, el equipo de trabajo de la UPC ha realizado estudios de integraciones singulares de in...

  14. 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.

  15. Corporate plan 1989

    International Nuclear Information System (INIS)

    1988-12-01

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

  16. Corporate Foresight: Antecedents and Contributions to Innovation Performance

    DEFF Research Database (Denmark)

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

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

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

    Directory of Open Access Journals (Sweden)

    Şafak GÜNDÜZ

    2018-04-01

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

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

    International Nuclear Information System (INIS)

    1995-01-01

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

  19. The Research Frontier in Corporate Governance

    DEFF Research Database (Denmark)

    Ahrens, Thomas; Filatotchev, Igor; Thomsen, Steen

    2011-01-01

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

  20. Constructing corporate identities on websites

    DEFF Research Database (Denmark)

    Bøilerehauge, Dorrit

    2007-01-01

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

  1. PHA Corporate Strategy 2011-2015

    OpenAIRE

    Public Health Agency

    2011-01-01

    The PHA Corporate Strategy has been developed with input from staff across the PHA and taking account of feedback from external stakeholders.� It is a high level document, setting out the direction for the PHA over the next few years, and will be supported by the annual PHA Corporate Business Plan, Directorate Business Plans and the Joint Commissioning Plan.� The Strategy was approved by the PHA board at the November 2011 board meeting.�The PHA Corporate strategy sets out the role, direction ...

  2. Product market competition and corporate governance

    Directory of Open Access Journals (Sweden)

    Julia Chou

    2011-04-01

    Full Text Available This paper investigates whether product market competition acts as an external mechanism for disciplining management and also whether there is any relationship between the degree of competition a firm faces and its corporate governance. We find that firms in competitive industries or with low market power tend to have weak corporate governance structures. Results are robust to various competition measures at firm and industry levels, even after controlling for firm-specific variables. We further find that corporate governance quality has a significant effect on performance only when product market competition is weak. The overall evidence suggests that product market competition has a substantial impact on corporate governance and that it substitutes for corporate governance quality. Finally, we provide evidence that the disciplinary force of competition on management is from the fear of liquidation.

  3. Corporate identity: The concept, its measurement and management

    NARCIS (Netherlands)

    C.B.M. van Riel (Cees); J.M.T. Balmer (John)

    1997-01-01

    textabstractArticulates the main trends in the literature on corporate identity; defines corporate identity; explains the rationale for corporate identity management and describes the main methods used to reveal the desired and the actual corporate identity. Particular reference will be made to two

  4. Prospects and Challenges of Corporate Governance in Ghana

    OpenAIRE

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

    2013-01-01

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

  5. Corporate communications and stakeholder management

    Directory of Open Access Journals (Sweden)

    Đorđević Mira

    2010-01-01

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

  6. 36 CFR 907.4 - Designation of responsible Corporation official.

    Science.gov (United States)

    2010-07-01

    ... Corporation official. 907.4 Section 907.4 Parks, Forests, and Public Property PENNSYLVANIA AVENUE DEVELOPMENT CORPORATION ENVIRONMENTAL QUALITY § 907.4 Designation of responsible Corporation official. The Development Director is the Corporation official responsible for implementation and operation of the Corporation's...

  7. Corporate Support of Education: Some Strings Attached

    Science.gov (United States)

    Malott, Robert H.

    1978-01-01

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

  8. 7 CFR 400.166 - Obligations of the Corporation.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Obligations of the Corporation. 400.166 Section 400... CORPORATION, DEPARTMENT OF AGRICULTURE GENERAL ADMINISTRATIVE REGULATIONS Reinsurance Agreement-Standards for... Corporation. The Agreement will include the following among the obligations of the Corporation. (a) The...

  9. Competitive advantage and corporate communications

    Directory of Open Access Journals (Sweden)

    Mitić Sanja

    2013-01-01

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

  10. 26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or...

  11. Energy Information Data Base: corporate author entries

    International Nuclear Information System (INIS)

    1980-06-01

    One of the controls for information entered into the data bases created and maintained by the DOE Technical Information Center is the standardized name for the corporate entity or the corporate author. The purpose of Energy Information Data Base: Corporate Author Entries is to provide a means for the consistent citing of the names of organizations in bibliographic records. These entries serve as guides for users of the DOE/RECON computerized data bases who want to locate information originating in particular organizations. The entries in this revision include the corporate entries used in report bibliographic citations since 1973 and list approximately 28,000 corporate sources

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

    NARCIS (Netherlands)

    drs. Ewoud Jansen

    2012-01-01

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

  13. Corporate Governance, between Classicism and Modernism

    Directory of Open Access Journals (Sweden)

    Niculae Feleaga

    2006-07-01

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

  14. Corporate Governance, between Classicism and Modernism

    Directory of Open Access Journals (Sweden)

    Cristina Vasile

    2006-09-01

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

  15. 12 CFR 1710.10 - Law applicable to corporate governance.

    Science.gov (United States)

    2010-01-01

    ... AND URBAN DEVELOPMENT SAFETY AND SOUNDNESS CORPORATE GOVERNANCE Corporate Practices and Procedures § 1710.10 Law applicable to corporate governance. (a) General. The corporate governance practices and... Enterprise shall follow the corporate governance practices and procedures of the law of the jurisdiction in...

  16. Top management motivation in global corporations

    Directory of Open Access Journals (Sweden)

    Dmytro Lukianenko

    2015-11-01

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

  17. Corporate Tax in European Union and the Theory of Corporate Finance

    Directory of Open Access Journals (Sweden)

    Iwin-Garzyńska Jolanta

    2015-12-01

    Full Text Available One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. After several years of efforts, the European Commission approved a proposal for the directive on a Common Consolidated Corporate Tax Base which is to remove obstacles to the functioning of internal market and increase tax harmonization. The article is aimed at presenting the essence of CCCTB in the theory of corporate finance and its importance for enterprises, based on the survey of Polish and EU companies. The paper addresses issues relating to tax in corporate finance. Canons of taxation will be discussed and special emphasis will be placed on principles behind formulating fiscal law provisions (including the EU law. Furthermore, the article presents the results of surveys into the importance of taxation cannons for Polish and EU companies.

  18. CORPORATE GOVERNANCE PRACTICES IN INDIA – A STUDY

    OpenAIRE

    Navneet Kaur*

    2018-01-01

    The primary driver mentioned behind the corporate governance practice is the interest of the stakeholders. Indian corporate governance has taken major steps toward becoming a system capable of inspiring confidence among institutions and increase foreign investors. The overall purpose of study is provide an overview of various components of corporate governance and the conclusion of study is idea about how much important corporate governance is for all types of corporations and how these corpo...

  19. 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...

  20. 24 CFR 964.120 - Resident management corporation requirements.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Resident management corporation... § 964.120 Resident management corporation requirements. A resident management corporation must consist... resident council, so long as each such council: (1) Approves the establishment of the corporation; and (2...

  1. Corporate responses to stakeholder activism

    DEFF Research Database (Denmark)

    Uldam, Julie; Krause Hansen, Hans

    2017-01-01

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

  2. [Ontario Hydro]. Corporate performance report, 1993

    International Nuclear Information System (INIS)

    1994-01-01

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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2009-08-15

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

  4. Evaluación de una atención integrada contra la desnutrición infantil en áreas urbanas de Nayarit, México Evaluation of integrated management of childhood illness against malnutrition in urban areas of Nayarit, Mexico

    Directory of Open Access Journals (Sweden)

    Fernando López-Flores

    2004-04-01

    Full Text Available OBJETIVO: Determinar la cobertura de la Atención Integrada a las Enfermedades Prevalentes de la Infancia y estimar la prevalencia de desmedro en niños de 6 a 36 meses de edad en dos localidades urbanas de Nayarit, México, para analizar su asociación. MATERIAL Y MÉTODOS: Estudio transversal, descriptivo y analítico, realizado en agosto de 2002 en dos áreas urbanas de Nayarit, México. Se aplicó en el domicilio un cuestionario estructurado para recabar datos socioeconómicos y sobre antropometría, atención a la salud del niño y la madre, y morbilidad. Se compararon grupos con pruebas de Ji² o exacta de Fisher. Las asociaciones fueron analizadas utilizando modelos de regresión logística. RESULTADOS: La cobertura de la Atención Integrada a las Enfermedades Prevalentes de la Infancia fue de 97% en vacunación, 66.9% en suplementación con vitamina A, 91.5% en desparasitación intestinal con albendazol, 50% en vigilancia nutricia, 25.5% en capacitación materna, 24.4% en atención a la salud de la madre y 2.5% global. Se encontró una prevalencia de desmedro de 4.9%, la cual estuvo asociada significativamente a esquemas incompletos, tanto de vitamina A como de albendazol. CONCLUSIONES: Los componentes de la Atención Integrada a las Enfermedades Prevalentes de la Infancia muestran coberturas acordes con su factibilidad y tiempo de implantación. Los hallazgos de la asociación de la atención integrada de la salud infantil con el desmedro destacan la importancia de reunir mayor evidencia sobre su efecto en el estado nutricio, con el fin de contribuir en el mejoramiento y prevención de la desnutrición infantil.OBJECTIVE: To assess the association between coverage of the Integrated Management of Childhood Illness (IMCI strategy and the prevalence of stunting in children 6 to 36 months of age. MATERIAL AND METHODS: A cross-sectional study was conducted in two urban areas of Nayarit, Mexico, in August 2002. Anthropometry, health care for

  5. Discussing three pillars of corporate governance

    OpenAIRE

    Andrei STĂNCULESCU; Eugen MITRICĂ

    2015-01-01

    This paper is a meaningful attempt to critically analyze the cohesion and relationship between three fundamental pillars of the corporate governance system: the shareholders, the board of directors and the employees. We present the characteristics of each pillar and discuss its relevance in corporate governance. A couple of world-renowned corporate governance models are considered. A synthetic conclusion is drawn based on information presented.

  6. The Role of Corporate Governance in Firm Performance

    Directory of Open Access Journals (Sweden)

    Naimah Zahroh

    2017-01-01

    Full Text Available 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 governance mechanisms are board size, board independence, outside directors, audit committee size, audit committee meeting, audit quality, and CGPI. Control variables are leverage and firm size. The results of this study indicate that board independence negatively influence profitability, audit committee meeting positively influence profitability, audit quality positively influence profitability, CGPI positively influence profitability, leverage negatively influence profitability, and firm size negatively influence profitability.

  7. 36 CFR 902.13 - Indexes of Corporation records.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Indexes of Corporation... CORPORATION FREEDOM OF INFORMATION ACT General Administration § 902.13 Indexes of Corporation records. (a) The... Corporation. However, earlier materials may be included in the index to the extent practicable. Each index...

  8. 26 CFR 1.1363-1 - Effect of election on corporation.

    Science.gov (United States)

    2010-04-01

    ... the corporation for which the election is in effect. (2) Corporate level taxes. An S corporation is... recapture amounts. (b) Computation of corporate taxable income. The taxable income of an S corporation is... derived from an S corporation are made by the corporation. For example, elections of methods of accounting...

  9. Characteristic corporate culture of the Telkom way 135

    Science.gov (United States)

    Utami, D. A.; Noviyanti

    2018-01-01

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

  10. Reputation: An Important Component of Corporations' Value

    OpenAIRE

    Malikeh Beheshtifar; Azam Korouki

    2013-01-01

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

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

    OpenAIRE

    I.W., Lely Fachrul; Salamah, Ummi

    2017-01-01

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

  12. Corporate Governance Scorecards : Assessing and Promoting the Implementation of Codes of Corporate Governance

    OpenAIRE

    International Finance Corporation

    2014-01-01

    This is a supplement to second IFC's toolkit: developing Corporate Governance codes of best practice. The focus of second toolkit is the development of codes of corporate governance. This supplement focuses narrowly on how to use scorecards to measure the observance and implementation of such codes. It does not cover the full panoply of governance assessment tools. This supplement provides...

  13. Studies on Dutch Housing Corporations

    NARCIS (Netherlands)

    Veenstra, Jacob

    2016-01-01

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

  14. Corporate Governance, CSR og menneskerettigheder

    DEFF Research Database (Denmark)

    Buhmann, Karin

    2005-01-01

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

  15. 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

  16. Educação profissional integrada ao ensino médio no Paraná: limites e possibilidades

    Directory of Open Access Journals (Sweden)

    Eliane Cleide da Silva Czernisz

    2015-08-01

    Full Text Available Este texto analisa a integração do ensino médio à educação profissional, desenvolvida pelo Estado do Paraná no período de 2003 a 2010. Os argumentos apresentados foram obtidos a partir de discussão bibliográfica e análise de documentos e legislação da educação, que fundamentam também as questões relativas ao sentido assumido pelo currículo para o processo de integração da educação profissional ao ensino médio no Paraná. A análise realizada permite observar que os percalços que se apresentaram durante tal processo indicam divisões e antagonismos que se encontram na base da organização da sociedade capitalista e, por isso mesmo, representam importante complexidade. Também possibilita o entendimento da constante necessidade de reflexão acerca dos limites e possibilidades da educação profissional integrada ao ensino médio como uma questão imprescindível a um país que busca o desenvolvimento, mas que tem, fundamentalmente, o dever de pensar na melhoria das condições de vida dos trabalhadores garantindo-lhes a formação profissional como direito social.

  17. 19 CFR 141.18 - Entry by nonresident corporation.

    Science.gov (United States)

    2010-04-01

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

  18. Corporate culture and motivation of employees as a part of corporate strategy increasing company’s competitiveness

    OpenAIRE

    Chlupová, Petra

    2012-01-01

    This master thesis combines corporate culture, corporate strategy, motivation and education of employees. Furthermore, there is also a focus on their interconnections. A real company Unicorn a.s. is presented in the second part -- owner's (Vladimír Kovář's) vision, goals and strategies. Moreover, there is introduced Unicorn's corporate culture, education of employees and human resources management. To check if the culture seems to be friendly and motivational to employees there was used a que...

  19. The corporate image concept : a strategic approach

    NARCIS (Netherlands)

    Vos, M.F.

    1992-01-01

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

  20. 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.

  1. Corporate governance and responsibility in Nigeria

    OpenAIRE

    Adegbite, E.; Nakajima, C.

    2011-01-01

    To provide an expository on the peculiar dimension of the corporate governance and responsibility phenomenon in developing market economies, we employ a mix of qualitative methods to provide research evidence-based insights into the nature, practice, complexity and environment of governance and accountability in corporate Nigeria. We aim to contribute to the budding literature on corporate governance in sub-Saharan Africa, while providing recommendations for practitioners and policy makers...

  2. Corporate personhood: Lay perceptions and ethical consequences.

    Science.gov (United States)

    Jago, Arthur S; Laurin, Kristin

    2017-03-01

    Modern conceptions of corporate personhood have spurred considerable debate about the rights that society should afford business organizations. Across eight experiments, we compare lay perceptions of how corporations and people use rights, and also explore the consequences of these judgments. We find that people believe corporations, compared to humans, are similarly likely to use rights in protective ways that prevent harm but more likely to use rights in nonprotective ways that appear independent from-or even create-harm (Experiments 1a through 1c and Experiment 2). Because of these beliefs, people support corporate rights to a lesser extent than human rights (Experiment 3). However, people are more supportive of specific corporate rights when we framed them as serving protective functions (Experiment 4). Also as a result of these beliefs, people attribute greater ethical responsibility to corporations, but not to humans, that gain access to rights (Experiments 5a and 5b). Despite their equitability in many domains, people believe corporations and humans use rights in different ways, ultimately producing different reactions to their behaviors as well as asymmetric moral evaluations. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  3. Dutch Corporate Finance, 1602-1850

    NARCIS (Netherlands)

    A. de Jong (Abe); J. Jonker (Joost); A. Roëll (Ailsa)

    2013-01-01

    textabstractEarly Modern Dutch corporate finance had two notable features, a remarkable ease of raising large amounts of capital and a flexible legal framework. Having pioneered new corporate forms with two intercontinental trading companies, Dutch business adopted such forms on a wider scale only

  4. Hybrid corporate governance: a choice for Poland?

    OpenAIRE

    Samól, Katarzyna A.

    2014-01-01

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

  5. Corporate Sustainability Management and Environmental Ethics

    DEFF Research Database (Denmark)

    Schuler, Douglas; Rasche, Andreas; Etzion, Dror

    2017-01-01

    This article reviews four key orientations in environmental ethics that range from an instrumental understanding of sustainability to one that acknowledges the intrinsic value of sustainable behavior (i.e., sustainable resource use, conservation and preservation, rights-based perspectives, and deep...... ecology). It then shows that the current scholarly discourse around corporate sustainability management—as reflected in environment management (EM), corporate social responsibility (CSR), and corporate political activity (CPA)—mostly favors an instrumental perspective on sustainability. Sustainable...... business practices are viewed as anthropocentric and are conceptualized as a means to achieve competitive advantage. Based on these observations, we speculate about what corporate sustainability management might look like if it applied ethical orientations that emphasize the intrinsic value of nature...

  6. 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.

  7. Corporate entrepreneurship - Distilling the concept

    Directory of Open Access Journals (Sweden)

    Colene Hind

    2015-07-01

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

  8. Are Stock and Corporate Bond Markets Integrated?

    NARCIS (Netherlands)

    van Zundert, J.; Driessen, Joost

    2017-01-01

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

  9. 26 CFR 1.11-1 - Tax on corporations.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Tax on corporations. 1.11-1 Section 1.11-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax on Corporations § 1.11-1 Tax on corporations. (a) Every corporation, foreign or domestic, is liable to the tax...

  10. The effects of corporate restructuring on hospital policymaking.

    Science.gov (United States)

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

    1988-01-01

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

  11. The effects of corporate restructuring on hospital policymaking.

    Science.gov (United States)

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

    1988-06-01

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

  12. Qualidade de cajus-de-mesa obtidos nos sistemas de produção integrada e convencional Post-harvest quality of the cashew apples gotten in the integrated fruit production and the conventional cropping systems

    Directory of Open Access Journals (Sweden)

    Ana Paula Silva de Andrade

    2008-03-01

    Full Text Available O cajueiro (Anacardium occidentale L. é uma planta de grande importância econômica para o Nordeste brasileiro, pela diversidade de produtos proporcionados pelo fruto e pedúnculo e pela quantidade de empregos gerados. Apesar disso, inexiste uma padronização nos sistemas de produção empregados, com reflexos negativos na produção e qualidade da matéria-prima destinada ao consumo in natura e à indústria. A conversão dos sistemas de produção vigentes para o sistema de produção integrada poderá contribuir para atenuar esse quadro. O objetivo deste trabalho foi comparar os sistemas de produção integrada e convencional para cajueiro-anão precoce quanto à qualidade do pedúnculo. O experimento foi instalado em um pomar comercial, localizado no município de Beberibe (CE, numa área de aproximadamente 1,0 ha, onde foram desenvolvidos os sistemas de Produção Integrada (PI e Convencional (PC. Cada um ocupou uma área de 0,5 ha, separados entre si por uma bordadura composta de cinco fileiras de plantas. No sistema PI, foram aplicadas as práticas recomendadas nas Normas Técnicas de Produção Integrada de Caju. No PC, foram aplicadas as práticas comumente utilizadas pelo produtor. Foram avaliados cor da película, firmeza de polpa, sólidos solúveis totais (SST, acidez total titulável (AT, teor de vitamina C e pH. Para essas variáveis, foram estimadas médias a partir das 12 amostras obtidas nos dois tratamentos, que foram comparadas, utilizando-se do teste t (PThe cashew tree (Anacardium occidentale L. is a plant of great importance for the Brazilian Northeast Region, due to the diversity of products generated for the fruit and peduncle and the amount of generated jobs. Despite this, there is no standardization in the cropping systems presently used, with negative consequences in the yield and quality of the raw material for consumption and for industry. The conversion of traditional orchards to the integrated fruit production

  13. Corporal Punishment is a Necessary Evil: Parents’ Perceptions On The Use Of Corporal Punishment In School

    OpenAIRE

    Gomba, Clifford

    2015-01-01

    Corporal punishment in Zimbabwe is a “hot potato” that is bringing challenges both on the legal and cultural fronts. My interest in doing this study stems from the Supreme Court ruling that ruled the use of corporal punishment is unconstitutional. After the ruling, it became imperative to understand the views of different people pertaining to the use of corporal punishment, especially in schools because that is where it is prevalent. For this study I sought to discover and understand the pers...

  14. Convergence of Corporate and Public Governance

    Directory of Open Access Journals (Sweden)

    Gérard Hirigoyen

    2013-06-01

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

  15. Corporate Reputation and the Discipline of Organizational Communication

    DEFF Research Database (Denmark)

    Remke, Robyn

    2013-01-01

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

  16. Multinational corporations and corporate social responsibility in the peace building in Colombia

    OpenAIRE

    Jiménez Peña, Gabriel

    2014-01-01

    This paper focuses on the role of the multinational corporations in the Colombian peace process. First a theoretical frame work is built which aims to shed light on the significance of multinationals in this process. The study then presents the specific Colombian experience with relation to the role of multinationals in the peace process. The penultimate section deals with the relation between peace, corporate social responsibility, and the UN Global Compact. Finally it offers a conclusion wi...

  17. Social Functions of Corporate Governance in Modern Russia

    Directory of Open Access Journals (Sweden)

    D V Stanis

    2008-06-01

    Full Text Available The article demonstrates that realization of social functions in corporate governance increases the corporate competitiveness as the basis to economy development. It marks out several important social functions of modern Russian corporations. It's stressed that institution of corporation regulates not only moral basis of business ethics but also influences behavior norms that structure interactions in society.

  18. 27 CFR 40.93 - Change in corporate name.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Change in corporate name... Changes in Name § 40.93 Change in corporate name. Where there is a change in the name of a corporate... to establish that the corporate name has been changed. (72 Stat. 1421; 26 U.S.C. 5712) Changes in...

  19. 27 CFR 41.222 - Change in corporate name.

    Science.gov (United States)

    2010-04-01

    ... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Change in corporate name... Change in corporate name. Where there is a change in the corporate name of an importer of tobacco... corporate name has been changed. [T.D. ATF-422, 64 FR 71953, Dec. 22, 1999. Redesignated and amended by T.D...

  20. Attitudes towards corporal punishment and reporting of abuse.

    Science.gov (United States)

    Tirosh, Emanuel; Offer Shechter, Shlomit; Cohen, Ayala; Jaffe, Michael

    2003-08-01

    To assess physicians' attitudes towards corporal punishment in childhood and their subsequent actions regarding the reporting of child abuse. 107 physicians (95 pediatricians and 12 family practitioners) who work in hospitals and community clinics in northern Israel were interviewed. Of the participants, 16% were new immigrants. A structured interview was conducted by one of two pediatric residents. Attitudes towards corporal punishment were not influenced by the physicians' sex or specialty. Corporal punishment was approved by 58% of the physicians. A significant difference in attitudes towards corporal punishment between immigrants and Israeli born physicians was found (p=.004). Family practitioners and especially senior ones were found significantly less tolerant towards corporal punishment than pediatricians (p=.04). While reporting behavior was not found to be associated with parental status and the past experience of the physicians with child abuse, a significant effect of attitudes towards corporal punishment on reporting behavior was found (p=.01). (1) Corporal punishment is still perceived as an acceptable disciplinary act by a significant proportion of physicians responsible for the health care of children in our area. (2) Attitudes towards corporal punishment are different between immigrants and native born Israeli trained doctors and, unexpectedly, pediatricians were more tolerant of corporal punishment than family practitioners.

  1. Corporate responsibility – det handler om redelighed

    DEFF Research Database (Denmark)

    Thomsen, Steen

    2009-01-01

    Virksomhedsansvar – corporate responsibility – kan blive et fællesbegreb for selskabsledelse, bæredygtighed og corporate social responsibility, der hver især drejer sig om forskellige former for bæredygtighed – finansiel, social og miljømæssig......Virksomhedsansvar – corporate responsibility – kan blive et fællesbegreb for selskabsledelse, bæredygtighed og corporate social responsibility, der hver især drejer sig om forskellige former for bæredygtighed – finansiel, social og miljømæssig...

  2. Corporate Divestiture and Performance: An Institutional View

    DEFF Research Database (Denmark)

    Flickinger, Miriam; Zschoche, Miriam

    2018-01-01

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

  3. Environmental performance and corporate captial structure

    OpenAIRE

    Παπαγεωργόπουλος, Χρήστος

    2014-01-01

    In the modern globalized economies the corporations, as an institution, has proved to be the most influential societal driver. In this environment there are many who urge for a reexamination of the corporations’ role as corporate citizens. While the neoclassical shareholder theory regards a firm’s sole interest the maximization of the shareholder’s value, new theories have been proposed under the principle of Corporate Social Responsibility (CSR). These theories have incorporated into their d...

  4. Tax planning in corporation

    OpenAIRE

    Nevodnicheva, Yulia

    2010-01-01

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

  5. Improving Corporate Governance Practices

    OpenAIRE

    M. Huse; J. Gabrielsson; A. Minichilli

    2009-01-01

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

  6. Implikasi Corporate Governance terhadap Kinerja Family Business di Indonesia

    Directory of Open Access Journals (Sweden)

    Iskandar Itan

    2017-02-01

    Full Text Available Penelitian ini melihat hubungan antara corporate governance quality dan kinerja pada perusahaan keluarga di Indonesia. Penelitian ini dilakukan pada 126 perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2008 sampai 2012 dengan menggunakan analisis regresi berganda. Dalam penelitian ini, corporate governance quality di proksikan dengan corporate governance process dan corporate governance mechanism, sedangkan kinerja perusahaan diukur dengan ROA dan Tobin’s Q. Corporate governace process terdiri dari variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, peran pemangku kepentingan, pengungkapan dan transparansi, dan tanggung jawab dewan. Sedangkan variabel corporate governance mechanism adalah ukuran dewan direksi, komisaris independen, kepemilikan manajerial, dan kepemilikan asing. Hasil analisis menunjukkan bahwa variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, ukuran dewan direksi, kepemilikan manajerial, dan kepemilikan asing mempunyai pengaruh signifikan terhadap kinerja perusahaan yang diukur dengan ROA. Sementara itu, variabel pengungkapan dan transparansi, tanggung jawab dewan, dan ukuran dewan direksi berpengaruh terhadap Tobin’s Q.Kata kunci:  Mekanisme corporate governance; corporate governance process kinerja perusahaanThis paper explores the relationship between corporate governance quality and firm performance of family business in Indonesia. This study covers the period of 2008 to 2012 and 126 listed family companies from Indonesia Stock Exchange are included has been examined by using multiple regression analysis. In this study, corporate governance quality is proxied by corporate governance process and corporate governance mechanism, while performance is measured by return on assets (ROA and Tobin‘s Q. Measures of corporate governance process employed are rights of shareholders, equitable treatment of shareholders, role of stakeholders, disclosure and

  7. Some issues in ownership structure and corporate governance

    Directory of Open Access Journals (Sweden)

    K.A. Darshana Lakmal

    2014-10-01

    Full Text Available Corporate governance is a process that aims to allocate corporate resources in a manner that maximizes value for all stakeholders — shareholders, investors, employees, customers, suppliers, environment and the community at large and holds those at the helms to account by evaluating their decisions on transparency, inclusivity, equity and responsibility. Corporate governance has been commonly defined as the rules and procedures in place for governing an organization. It is the set of processes, customs, policies, laws, and institutions affecting the way a corporation (or company is directed, administered or controlled. Corporate governance also includes the relationships among the many stakeholders involved and the goals for which the corporation is governed. Corporate governance principles and codes have been developed in different countries and issued from stock exchanges, corporations, institutional investors, or associations (institutes of directors and managers with the support of governments and international organizations. As a rule, compliance with these governance recommendations is not mandated by law, although the codes linked to stock exchange listing requirements may have a coercive effect. However, given the rapid developments within the field and the increasing prominence of corporate governance in the modern world, this definition may be considered too narrow. Corporate governance, while a topic that has been examined in considerable depth in many areas, is widely applicable to a vast array of topics and issues. This study contributes to the literature by extending the mainly based on board literature to where there are important institutional differences and issues in ownership structure and corporate governance system and seeks to address new and emerging issues which have yet to be closely examined and have, to a degree, been overlooked

  8. Lessons for Teacher Education from Corporate Practice.

    Science.gov (United States)

    Houston, W. Robert

    1987-01-01

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

  9. 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...

  10. 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...

  11. Implementation of corporate governance principles in Romania

    Directory of Open Access Journals (Sweden)

    Ramona Iulia Țarțavulea (Dieaconescu

    2014-12-01

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

  12. Predicting Filipino Mothers' and Fathers' Reported Use of Corporal Punishment From Education, Authoritarian Attitudes, and Endorsement of Corporal Punishment.

    Science.gov (United States)

    Jocson, Rosanne M; Alampay, Liane Peña; Lansford, Jennifer E

    2012-03-09

    The relations of education, authoritarian childrearing attitudes, and endorsement of corporal punishment to Filipino parents' reported use of corporal punishment were examined using two waves of data. Structured interviews using self-report questionnaires were conducted with 117 mothers and 98 fathers from 120 families when their children were 8 years old, and when their children were 9 years old. Path analyses showed that, among mothers, higher education predicted lower authoritarian attitudes, which in turn predicted lower reports of corporal punishment use. Among fathers, higher education predicted lower endorsement of corporal punishment, which in turn predicted lower reports of its use. Results suggest that education has an indirect relation to use of corporal punishment through parenting cognitions, and highlight distinctions in Filipino mothers' and fathers' parenting roles.

  13. 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.

  14. Supplier/customer considerations in corporate financial decisions

    Directory of Open Access Journals (Sweden)

    Jayant R. Kale

    2014-09-01

    Full Text Available Earlier research focussed on firm characteristics and the interests of financial stakeholders (shareholders and bondholders as determinants of corporate policies. Subsequent research recognized that corporate policies are determined in a broader environment that includes nonfinancial stakeholders such as suppliers, customers, labour etc. In this paper, we summarize the theoretical and empirical research that includes supplier/customer considerations in the determination of corporate policies such as capital structure, dividends, takeovers, earnings management, and product quality. We highlight the significant effect that the inclusion of supplier/customer interests has on these corporate policies.

  15. Diseño e implantación de un sistema de gestión integrada y análisis de peligros y puntos críticos de control (APPCC) de un almacén polivalente

    OpenAIRE

    Gallardo Boada, Luis

    2012-01-01

    El proyecto tiene como objetivo el diseño e implantación de un sistema de gestión integrada en Calidad, Medio Ambiente y Prevención de Riesgos Laborales para la empresa Almacén Jupes, dedicada al almacenaje y su posterior expedición de alimentos secos, y alimentos a temperatura controlada mediante refrigeración. y congelación. Será certificable en base a las normas ISO 9001:2008, ISO 14001:2004, OHSAS 18001:2007 mediante una entidad acreditada. Asimismo se realizará el análisis...

  16. Pengaruh Corporate Governance Terhadap Tax Avoidance

    OpenAIRE

    Annisa, Nuralifmida Ayu; Kurniasih, Lulus

    2012-01-01

    This study aims to find out how the influence of the corporate governance of tax avoidanceactivity in companies listed on Indonesia Stock Exchange in 2008. The samples are publiclytraded company listed on the Indonesia Stock Exchange in 2008 as many as 200 companies. Thisstudy uses data analysis and regression analysis of the elements of corporate governance and taxavoidance. The results of this study show that the elements of corporate governance that consist ofaudit quality and audit commit...

  17. Corporate governance and liquidity

    DEFF Research Database (Denmark)

    Farooq, Omar; Derrabi, Mohamed; Naciri, Monir

    2012-01-01

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

  18. Beyond Corporate Social Responsibility : The Scope for Corporate Investment in Community Driven Development

    OpenAIRE

    World Bank

    2006-01-01

    The last decade has witnessed expanded awareness among companies, especially multinational corporations, of their responsibilities toward the communities they impact, elaborated in the concept of Corporate Social Responsibility (CSR) and allied notions such as a Social License to Operate (SLTO). CSR is the realization of business contributions to sustainable development goals. It refers to how business takes account of its economic, social and environmental impacts in the way it operates -- m...

  19. Global Competition and Learning Organizations: Goals and Motivations of Corporate Leaders and Employees Who Participate in Corporate/University Partnerships

    Science.gov (United States)

    Zolfo, Elana; Mann, Deborah

    2007-01-01

    The purpose of this study was to determine executive and employee attitudes regarding benefits and difficulties accruing to employees and their corporations who participate in on-site MBA programs for 11 corporate partners. Because so many corporations embrace partnerships with colleges to advance the knowledge base of their employees, it seems…

  20. 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)

  1. Introducing the competitive dimension to corporate foresight

    DEFF Research Database (Denmark)

    Schwartz, Jan Oliver; Rohrbeck, René

    While the competitive dimension plays an important role in strategy, the aspect of competitors seems to be rather neglected in corporate foresight. In this paper we want to shed some more light on this underexplored field of corporate foresight. The literature review discusses approaches in corpo......While the competitive dimension plays an important role in strategy, the aspect of competitors seems to be rather neglected in corporate foresight. In this paper we want to shed some more light on this underexplored field of corporate foresight. The literature review discusses approaches...... in corporate foresight, in particular scenario planning and business wargaming, which address competitive dynamics. Further, literature on competitive strategy is discussed to assess approaches towards the identification of new rivals. One can conclude that there is an absence of structured approaches...

  2. Building trust : corporations and their stakeholders

    International Nuclear Information System (INIS)

    Chin, R.I.

    1998-01-01

    The issue of corporate responsibility in terms of societal, economic and environmental matters within the petrochemical sector and the role played in this area by the Council on Economic Priorities (CEP) was discussed. CEP is a non-profit research organization whose mission is to analyse the social and environmental records of corporations in an effort to influence corporate behaviour. CEP campaigns for more communication, more social disclosure and environmentally cleaner corporations. The campaign for cleaner corporations, (C-3), began in 1992 as a public awareness campaign to list the worst environmental performers in the U.S. In the C-3 process, CEP provides recommendations to listed companies and de-lists those which have improved their environmental and social performance. The focus in 1997 was on the petrochemical industry. The overall ranking of 15 major petrochemical companies was provided, along with two case histories illustrating the C-3 process from 'listing' to 'delisting'. Measures used in determining environmental performance for a company include their environmental management policy, environmental impact, environmental reporting and communications, product stewardship and stakeholder relations

  3. PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE

    Directory of Open Access Journals (Sweden)

    Nuralifmida Ayu Annisa

    2012-05-01

    Full Text Available This study aims to find out how the influence of the corporate governance of tax avoidanceactivity in companies listed on Indonesia Stock Exchange in 2008. The samples are publiclytraded company listed on the Indonesia Stock Exchange in 2008 as many as 200 companies. Thisstudy uses data analysis and regression analysis of the elements of corporate governance and taxavoidance. The results of this study show that the elements of corporate governance that consist ofaudit quality and audit committee significantly influence the activity of tax avoidance as measuredusing proxy book tax gap. Other results show that the tax avoidance activity as measured withproxy book tax gap are not affected significantly by institutional ownership and board ofcommissioners. Limitation of this study is not to use each type of industries as control variable socan’t identify the direct effect from type of industry on tax avoidance. Another limitation of thisstudy is use corporate governance’s proxy separately, so it can’t capture the full effect ofcorporate governance. Keywords:corporate governance, ownership structure, board of commissioners, audit committee,tax avoidance, book tax gap.

  4. corporate social responsibility and psychological contract

    African Journals Online (AJOL)

    Global Journal

    2017-07-04

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

  5. Aggressive tax planning and corporate social irresponsibility : Managerial discretion in the light of corporate governance

    NARCIS (Netherlands)

    Jallai, Ave-Geidi; Gribnau, Hans

    2018-01-01

    The purpose of this contribution is to explore the possibility of integrating tax with corporate social responsibility (CSR). Some corporate directors seem to argue that they do not have a choice with regard to tax planning, implying that a responsible tax planning strategy is not an option. This

  6. Understanding family dynasty: Nurturing the corporate identity across generations

    Directory of Open Access Journals (Sweden)

    Nemilentsev, M.

    2010-01-01

    Full Text Available This study aims to analyse the Ahlstrom annual reports. The content analysis contributes to family business corporate identity. According to the results family business corporate identity is based both on history and on the future. Human resource management, customer relationships, high quality, and also family ownership reflect corporate identity in large family corporations. Modern family business corporate identity is based on continuously developing the business concept and its core competency. Meeting the needs of customers and technical quality standards combined with upgrading and developing the business idea characterises family business corporate identity.

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

    Directory of Open Access Journals (Sweden)

    Ika Siti Rochmah

    2017-01-01

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

  8. Corporate Governance And The Quality Of Financial Disclosures

    OpenAIRE

    Mark Myring; Rebecca Toppe Shortridge

    2010-01-01

    Congress has recently enacted measures designed to improve corporate governance standards.  Regulators have asserted that strong corporate governance enhances the transparency and validity of financial statements.  Previous studies addressing the relationship between corporate governance and financial reporting quality yield mixed results.  This study employs analyst earnings forecasts to determine whether corporate governance procedures impact the quality of accounting information.  Followin...

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

    NARCIS (Netherlands)

    von Schedvin, E.L.

    2012-01-01

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

  10. Assessing Corporate Sustainability integration for corporate self-reflection

    NARCIS (Netherlands)

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

    2017-01-01

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

  11. 26 CFR 1.367(b)-4 - Acquisition of foreign corporate stock or assets by a foreign corporation in certain...

    Science.gov (United States)

    2010-04-01

    ...) and any regulations thereunder. If any of the assets transferred are intangible assets, see section... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Acquisition of foreign corporate stock or assets...) INCOME TAXES Effects on Corporation § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a...

  12. Southern Coal Corporation Clean Water Settlement

    Science.gov (United States)

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

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

    Directory of Open Access Journals (Sweden)

    I Gusti Ayu Purnamawati

    2017-04-01

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

  14. Dynamics of Corporates and Stakeholders Perspective of Corporate Social Responsibility: A Case of Sports Goods Industry Meerut

    OpenAIRE

    R. K. Tyagi

    2010-01-01

    Problem statement: The Corporate Social Responsibility concerns got global attention in large scale industries but the SMEs which are no less prone to create critical problems for the human, social and natural environments inimical to the society as a whole and survival at large, have not attracted the required attention. The case focuses on the dynamics of the corporate and stakeholder perspective on CSR in Sports Goods Industry Meerut. Approach: This study examined the corporate and stakeho...

  15. THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, OWNERSHIP STRUCTURE, AND EXTERNAL AUDITOR TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE WITH EARNING MANAGEMENT AS MODERATING VARIABLE

    Directory of Open Access Journals (Sweden)

    Suwana M.A.J.

    2017-08-01

    Full Text Available The purpose of this study is to examine the moderating effect of earning management on corporate governance mechanism, ownership structure, and external auditor toward corporate social responsibility disclosure. This study finds that the increase of ownership structure (foreign ownership and institutional ownership will increase corporate social responsibility disclosure. However corporate governance mechanism and external auditor is not affecting corporate social responsibility disclosure. Furthermore, this study provides additional empirical evidence for agency theory especially agency cost, that corporate governance mechanism, ownership structure, and Big Four audit firm do not have an effective role as agency cost to prevent or decrease earning management practice.

  16. Corporate Governance Frequently Asked Questions

    OpenAIRE

    International Finance Corporation

    2016-01-01

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

  17. Euphemisms and Hypocrisy in Corporate Philanthropy

    DEFF Research Database (Denmark)

    la Cour, Anders; Kromann, Joakim

    2011-01-01

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

  18. The Disappearing State Corporate Income Tax

    OpenAIRE

    Cornia, Gary; Edmiston, Kelly D.; Sjoquist, David L.; Wallace, Sally

    2005-01-01

    This paper examines alternative explanations for the decline over the past two decades in state corporate income taxes relative to the state economy. We employ a survey of state tax administrators, individual tax returns from Georgia and Utah, and panel data to explore the importance of tax policy, tax planning, and economic factors on the trend in state corporate taxes. We find that corporate tax planning and economic factors account for much of the relative decline, and that state tax polic...

  19. The Proprietary Foundations of Corporate Law

    OpenAIRE

    John Armour; Michael J Whincop

    2005-01-01

    Recent work in both the theory of the firm and of corporate law has called into question the appropriateness of analysing corporate law as ‘merely’ a set of standard form contracts. This article develops these ideas by focusing on property law’s role in underpinning corporate enterprise. Rights to control assets are a significant mechanism of governance in the firm. Practical circumstances dictate that such rights must be shared. Property law protects the rights of co-owners against each othe...

  20. Corporate reputation: a review of literature

    Directory of Open Access Journals (Sweden)

    Patricia de Salles Vance

    2007-12-01

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

  1. 26 CFR 2.1-27 - Controlled corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Controlled corporation. 2.1-27 Section 2.1-27...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-27 Controlled corporation. For the purpose of section 511 of the... corporation at a time when the taxpayer owns not less than 95 percent of the total number of shares of each...

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

    Directory of Open Access Journals (Sweden)

    Dinh TRAN NGOC HUY

    2013-12-01

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

  3. The Corporation as a Political Actor

    DEFF Research Database (Denmark)

    Rasche, Andreas

    2015-01-01

    . On the other hand, European scholars have recently promoted an understanding of corporate social responsibility (CSR) emphasizing that firms often assume a political role because they increasingly provide public goods and become involved in multi-actor governance processes. This article contrasts both......This article distinguishes two approaches to study the political role of corporations. On the one hand, North American scholars have primarily understood the link between business and politics through the lens of corporate political activity (CPA) looking at how firms influence government policy...... approaches and suggests that differences in the way the political role of corporations are understood can at least, in part, be explained by the distinct nature of European/North American management scholarship as well as by the political environment in both regions. It is also suggested that both...

  4. Knowledge Communication in Green Corporate Marketing

    DEFF Research Database (Denmark)

    Maier, Carmen Daniela

    2011-01-01

    This article explores how several types of knowledge are communicated through the simultaneous deployment of two semiotic modes in the Milan video existing on GE Corporation's website. The video is part of the Ecomagination marketing campaign promoting environmentally friendly products and positi......This article explores how several types of knowledge are communicated through the simultaneous deployment of two semiotic modes in the Milan video existing on GE Corporation's website. The video is part of the Ecomagination marketing campaign promoting environmentally friendly products...... and positioning GE as an eco-friendly corporation. The specific aim of my analytical endeavor is to identify how the meaning-making potentials of language and images are integrated, and how this multimodal integration influences the persuasive communication of knowledge types. Key words: multimodal discourse...... analysis; knowledge communication; environmental discourse; green corporate marketing...

  5. CORPORATE GOVERNANCE IN ROMANIA. EVOLUTION AND PERSPECTIVES

    Directory of Open Access Journals (Sweden)

    BUȘAN GABRIELA

    2015-03-01

    Full Text Available Thanks to slow way to political, legal, social and economic reform, the corporate governance appears in Romania, from concept and filing, until the early 2000`s. This paper analyzes the evolution of corporate governance in the period 2000-2015, it is presented the OECD principles of corporate governance of companies listed on the Bucharest Stock Exchange and it analyse the situation of the public entities who had the obligation to apply the provisions of O.U.G 109/2011 on corporate governance of public entities and to publish on its Web site the Annual Report

  6. Corporate Social Responsibility: The Future of Marketing Communications

    OpenAIRE

    Zidarova, Margarita

    2010-01-01

    The purpose of this study was to investigate Corporate Social Responsibility (CSR) as a contribution tool to the future practices of corporate marketing communications. Another aim was to discover the current practices of CSR within corporate marketing communications with a specific focus on corporate and stakeholder value creation gained through this merging of two disciplines. Finally, the possibility of creating future competitive advantages through the use of CSR in marketing communicatio...

  7. The influence of corporate governance on project governance

    OpenAIRE

    Gonda, Pavel

    2011-01-01

    This work identifies the interaction between corporate governance and project management in project governance. It begins with introduction of basics of corporate governance and various principles of corporate governance in chosen countries and organizations. Further it introduces theoretical background of project governance and its connection and to corporate governance. In practical part work analyzes the level of compliancy with Swiss codex of best praxis in chosen company. The results con...

  8. 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.

  9. 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…

  10. Hungary : Corporate Governance Country Assessment

    OpenAIRE

    World Bank

    2003-01-01

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

  11. The Corporations Act 2001

    OpenAIRE

    Bostock, Tom

    2002-01-01

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

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

    African Journals Online (AJOL)

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

  13. The Politicization of Corporations

    DEFF Research Database (Denmark)

    Garsten, Christina; Sörbom, Adrienne

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

  14. 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.

  15. Los Catastros y Registros de Aguas como herramientas indispensables para garantizar la gestión integrada y desarrollo ambientalmente sustentable de las aguas subterráneas

    Directory of Open Access Journals (Sweden)

    Diego De Rosa

    2013-12-01

    Full Text Available Los catastros y registros de aguas resultan ser herramientas indispensables para garantizar la  gestión integrada y desarrollo ambientalmente sustentable de las aguas subterráneas.  Ellos constituyen instrumentos fundamentales ya no solo para asegurar el control y vigilancia respecto a quién o quienes se otorgan estos permisos, derechos o usos -y a quienes éstos son transmitidos-; sino también, y fundamentalmente, para determinar  qué cantidad, qué calidad y qué regularidad se tiene o posee del recurso hídrico subterráneo. A pesar de estar legislados en normas provinciales, no en todas se hallan implementados.  He aquí unos breves contrastes surgidos entre un  análisis comparativo de legislación sobre aguas de la Provincia de Buenos Aires y Mendoza.

  16. THE IMPACT OF CORPORATE GOVERNANCE QUALITY ON COMPANIES

    Directory of Open Access Journals (Sweden)

    IONESCU ALIN

    2015-08-01

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

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

    Science.gov (United States)

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

    2012-01-01

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

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

    OpenAIRE

    Dinh Tran Ngoc, Huy

    2016-01-01

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

  19. Stakeholder Versus Shareholder Satisfaction in Corporate Risk Management

    DEFF Research Database (Denmark)

    Aabo, Tom

    Inherent in corporate governance is the conflict between satisfying stakeholders in general and satisfying shareholders in particular. This empirical study of Danish non-financial companies enhances the understanding of the interaction between corporate risk management and corporate governance...

  20. Corporate social responsibility in hospitality

    Directory of Open Access Journals (Sweden)

    Snježana Gagić

    2016-01-01

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

  1. The Case For Corporate Responsibility: An Exploratory Study

    Directory of Open Access Journals (Sweden)

    Lucy da Piedade

    2006-11-01

    Full Text Available Stakeholder demands and the introduction of the ‘triple bottom line’ as a means of reporting corporate performance, make it critical that South African companies assess why they should undertake corporate responsibility initiatives. This exploratory study (part two of a two-part study investigated the issues that are being or should be addressed by companies under the banner of corporate responsibility and the reasons for this. The views of a convenience snowball sample of consultants, academics and practitioners of corporate responsibility, was gained by means of a Delphi technique. Content analysis was employed to categorise the views into themes. The findings indicate the need for corporate responsibility action in the areas of ecology, the environment, health and well-being, building human capital and in the encouragement of economic development. Cost benefit and defensive arguments dominate the case for corporate responsibility. There is little indication that organisations have identified the opportunity of corporate responsibility initiatives to increase innovation and organisational learning and its contribution to risk management. Recommendations are made regarding the assessment of investment in this area.

  2. A Comparative Analysis of Corporate and Independent Foundations

    Directory of Open Access Journals (Sweden)

    Justin Koushyar

    2015-12-01

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

  3. Corporate branding: an exploration of the influence of CRE

    NARCIS (Netherlands)

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

    2010-01-01

    Purpose – The purpose of this paper is to understand how corporate real estate (CRE) can add value to corporate branding and how corporate branding strategies for CRE can be determined. Design/methodology/approach – The paper presents a theoretical background for corporate branding and real estate

  4. Corporate Governance for Employee¡¯s Welfare

    OpenAIRE

    Martono Anggusti; Bismar Nasution; Mahmul Siregar; Suhaidi; Tan Kamello; Benny Tabalujan; Hikmahanto Juwana

    2015-01-01

    The debate about Corporate Social Responsibility (CSR) to stakeholders is a fairly lengthy debate in the repertoire of the development of company law. At least there are two fundamentally different views to interpret the corporate social responsibility.The views, Firstly, cling to the belief that the concept of corporate social responsibility is counterproductive in the business world. According to Milton Friedman, a corporation are naturally only have a goal to generate economic objectives f...

  5. 26 CFR 1.957-1 - Definition of controlled foreign corporation.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Definition of controlled foreign corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign Corporations § 1.957-1 Definition of controlled foreign corporation. (a) In general. The term controlled foreign corporation means any foreign corporation...

  6. Corporate Social Responsibility In Turkey: An Analysis Through Web Sites

    Directory of Open Access Journals (Sweden)

    Burcu EKER AKGÖZ

    2016-06-01

    Full Text Available In today’s business environment, there is no chance for a corporation to be succeeded simply by doing profit oriented business. Corporations are the living entities along with their stakeholders therefore corporations are expected to be responsive on the cultural, environmental and economic issues of society. Socially responsible programs that corporations execute would contribute the corporate image and reputation. Furthermore, these programs benefit both corporations and society. The aim of this study is to examine the presence and organization of information on corporate responsibility present on the corporate web sites of companies which are in the Capital top 500 list. We will choose the top 100 companies on the top 500 list. By using content analysis, identified corporate responsibility issues will be analyzed. In this study, the information given in the web sites of these top 100 companies will be analyzed. We will be examining how the information is organized, presented, and related to the corporate responsibilities.

  7. Organizaciones sanitarias integradas: una guía para el análisis

    Directory of Open Access Journals (Sweden)

    Ma. Luisa Vázquez Navarrete

    2005-01-01

    Full Text Available En los últimos años se observa una tendencia a abandonar la competencia e introducir políticas que favorezcan la colaboración entre proveedores de salud como vía para mejorar la eficiencia del sistema y la continuidad de la atención sanitaria. Distintos países han desarrollado experiencias con la integración de proveedores para proporcionar el continuo asistencial a una población definida, principalmente en Estados Unidos. En Cataluña han surgido progresivamente organizaciones sanitarias integradas (OSI pero los estudios sobre integración son escasos, a diferencia con los Estados Unidos. Como parte de una investigación que se está llevando a cabo, se desarrolló una guía para el estudio de las OSI catalanas a partir de una revisión sistemática clásica de la literatura y de la elaboración de un marco teórico. La guía propone el análisis del desempeño de las OSI en relación a sus objetivos finales de mejora de la eficiencia y continuidad de la atención mediante el análisis del tipo de integración (a partir de las características clave, de elementos del entorno (existencia de otros proveedores, tipo de mecanismos de pago de la provisión e internos (modelo de gobierno, organización y gestión que influyen la integración. La evaluación de desempeño de las OSI valora las estrategias globales, así como los resultados de coordinación asistencial y eficiencia. Se evalúa la coordinación de la información a través de la red y de la gestión de la atención. El análisis de la eficiencia de la OSI se refiere a la eficiencia técnica y asignativa. El uso de esta guía en el contexto catalán puede requerir adaptación adicional.

  8. Classical Corporation Tax as a Global Means of Tax Harmonization

    OpenAIRE

    Kari, Seppo; Ylä-Liedenpoha, Jouko

    2002-01-01

    Classical corporation tax entails double taxation of corporate income. The alternative practice of imputing corporation tax to the domestic recipients of dividends is shown, in the case of a company with international owners, to effectively convert the imputation system back to a classical corporation tax. It also requires complex rules for exempting flow-through dividends from equalization tax to avoid the cumulation of corporation tax internationally. In contrast, classical corporation tax ...

  9. 7 CFR 400.167 - Limitations on Corporation's obligations.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 6 2010-01-01 2010-01-01 false Limitations on Corporation's obligations. 400.167... INSURANCE CORPORATION, DEPARTMENT OF AGRICULTURE GENERAL ADMINISTRATIVE REGULATIONS Reinsurance Agreement... Corporation's obligations. The Agreement will include the following among the limitations on the obligations...

  10. The changing face of corporate publishing; Corporate Publishing im Wandel. Unternehmenskommunikation im Web-2.0-Zeitalter

    Energy Technology Data Exchange (ETDEWEB)

    Bittner-Posavec, Simone [Maintext - Das Redaktionsbuero, Frankfurt am Main (Germany)

    2009-08-24

    Print media remain the cornerstone of corporate publishing in the field of both staff and customer communications, be it either inside or outside the energy sector. Not only do such publications serve to convey a sense of corporate concern, appreciation and credibility - they also act as a bridge to the internet. Yet magazines, journals and other print vehicles are now having to assert themselves in the face of electronic corporate publishing, as TV and audio media, blogs and social networks are increasingly being used as channels through which to approach customers and to enhance client retention rates. (orig.)

  11. 26 CFR 1.881-1 - Manner of taxing foreign corporations.

    Science.gov (United States)

    2010-04-01

    ... tax avoidance purposes, whether or not such corporation is engaged in trade or business in the United... TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-1 Manner of taxing foreign corporations. (a) Classes of foreign corporations. For purposes of the income tax, foreign corporations are divided into two...

  12. Foreign Investors Able to Establish Foreign- exclusively Exhibition Corporations

    Institute of Scientific and Technical Information of China (English)

    2005-01-01

    Foreign Investors Able to Establish Foreign-exclusively Exhibition Corporations In Feb, Ministry of Commerce issued its 1st decree on temporary regulation for foreign-investing corporations; the regulation allows foreign investors to set up foreign-investing convention & exhibition corporations exclusively or through cooperation with other Chinese corporations, enterprises or organizations. With legal protection on their regulatory management and legal rights, these foreign-investing corporations are in the charge of Department of Foreign Investment Administration, Ministry of Commerce.

  13. The Financial Sector and Corporate Governance

    DEFF Research Database (Denmark)

    Mallin, Chris; Mullineux, Andy; Wihlborg, Clas

    2004-01-01

    In 1992 the Cadbury Committee report on the financial aspects of corporate governance waspublished. The Committee had been established following the failures of a number of highprofile businesses in the UK which had shaken confidence in the market. Some nine yearslater, in 2001, the collapse...... of Enron sent shockwaves through the US market. As a result of theEnron collapse and various other high profile scandals in the years since its occurrence, the USis examining its own corporate governance structures and provisions to determine how thesemight be improved and help avoid another Enron. The EU...... similarly is developing principlesand legislation to improve corporate governance, and scandals such as Royal Ahold andParmalat have helped drive further governance reforms.In this paper we detail the development of corporate governance codes in the UK and theadaptation of similar codes in the EU. We...

  14. Managing Corporate Responsibility Globally and Locally

    DEFF Research Database (Denmark)

    Brown, Dana; Knudsen, Jette Steen

    2012-01-01

    Corporate Responsibility (CR) is today an essential component of corporate global strategy. CR can bolster the institutional context for market expansion fill institutional voids or facilitate market entry as a component of non-market strategy. Yet, in fulfilling these functions, CR may need...... to be highly sensitive to local contexts. How can transnational firms organize CR so as to maximize efficiencies from globalization and to minimize the fragmentation of corporate organizational cultures? provide a framework for analyzing the way that corporations coordinate global and local functions. We build...... on this framework in a case study of Novo Nordisk and its approach to determining global and local CR policies and procedures with regard to its China and US subsidiaries. Our findings suggest that it is important for companies to define a common set of organizational norms. In addition, CR need to be sensitive...

  15. CSR INTEGRATION INTO THE CORPORATE STRATEGY

    Directory of Open Access Journals (Sweden)

    Patrizia GAZZOLA

    2014-12-01

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

  16. Social responsibility of corporations

    Directory of Open Access Journals (Sweden)

    Babić Jovan

    2007-01-01

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

  17. Essays in Banking and Corporate Finance

    NARCIS (Netherlands)

    T. Wang (Teng)

    2015-01-01

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

  18. Featuring Control Power: Corporate Law and Economics Revisited

    NARCIS (Netherlands)

    A.M. Pacces (Alessio)

    2008-01-01

    textabstractThis dissertation reappraises the existing framework for economic analysis of corporate law. The standard approach to the legal foundations of corporate governance is based on the ‘law matters’ thesis, according to which corporate law promotes separation of ownership and control by

  19. Corporate headquarters as physical embodiments of organisational change

    NARCIS (Netherlands)

    van Marrewijk, A.H.

    2009-01-01

    Purpose: The purpose of this paper is to explore the interdependency of corporate architecture and organisation cultural change. Corporate headquarters have become symbols of corporate change ambitions to endure cultural value sets. The paper seeks to contribute to the growing interest in the

  20. 78 FR 52870 - Airworthiness Directives; Beechcraft Corporation Airplanes

    Science.gov (United States)

    2013-08-27

    ... Airworthiness Directives; Beechcraft Corporation Airplanes AGENCY: Federal Aviation Administration (FAA), DOT... (AD) for certain Beechcraft Corporation (type certificate previously held by Hawker Beechcraft Corporation) Models 1900, 1900C, and 1900D airplanes. This proposed AD was prompted by reports of cracking in...

  1. Corporate Venturing

    DEFF Research Database (Denmark)

    Vintergaard, Christian

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

  2. 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...

  3. Hubungan antara Corporate Governance dan Variabel Pengurang Masalah Agensi

    Directory of Open Access Journals (Sweden)

    Zaenal Arifin

    2009-08-01

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

  4. Enhancing the concept of corporate diplomacy : encompassing political corporate social responsibility, international relations, and peace through commerce

    NARCIS (Netherlands)

    Westermann-Behaylo, M.K.; Rehbein, K.; Fort, T.

    2015-01-01

    Corporate diplomacy is an emerging concept within the management literature. It describes corporate conduct in the international arena, particularly in challenging political and social environments. Management scholarship and practitioner literature have focused on the communication processes and

  5. Study on the Support Systems for Corporate Governance

    Directory of Open Access Journals (Sweden)

    Claudiu BRANDAS

    2011-01-01

    Full Text Available The problems generated by the information asymmetry within the agency relationships at corporation level, governments and capital markets led to a higher necessity for corporate governance (CG. The information system of corporate governance is a very complex one, which involves a series of actors, decision-making and transactional processes, technologies, procedures and good practice codes. In order to ensure the efficiency and efficacy of corporate governance as a premise for increasing company’s performance and position consolidation for the company on the capital market, it is necessary to analyze the way information technology could contribute to this undertaking. The purpose of this study is to analyze the architecture of the corporate governance systems and to identify and classify the systems and technologies involved in ensuring CG support in order to underlie the basis for developing a conceptual model for a hybrid and collaborative support system for corporate governance.

  6. LITERATURE REVIEW ON CORPORATE GOVERNANCE - FIRM PERFORMANCE RELATIONSHIP

    Directory of Open Access Journals (Sweden)

    Pintea Mirela-Oana

    2015-07-01

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

  7. 27 CFR 31.124 - Stockholder continuing business of corporation.

    Science.gov (United States)

    2010-04-01

    ... business of corporation. 31.124 Section 31.124 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO... business of corporation. A registration completed by a corporation as a dealer in liquors, or as a dealer... dissolution of the corporation. The stockholder(s) must register as a new business. (26 U.S.C. 5124) ...

  8. Corporate governance and development - an update

    NARCIS (Netherlands)

    Claessens, S.; Yurtoglu, B.

    2012-01-01

    This paper reviews the relationships between corporate governance and economic development and well-being. It finds that better-governed corporate frameworks benefit firms through greater access to financing, lower cost of capital, better firm performance, and more favorable treatment of all

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

    Directory of Open Access Journals (Sweden)

    Tellidou Theognosia

    2016-03-01

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

  10. 77 FR 34281 - Airworthiness Directives; Schweizer Aircraft Corporation

    Science.gov (United States)

    2012-06-11

    ... Corporation AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of proposed rulemaking (NPRM... Corporation (Schweizer) Model 269D and Model 269D Configuration A helicopters. The type certificate for these models is currently held by Sikorsky Aircraft Corporation (Sikorsky). This proposal is prompted by...

  11. 25 CFR 213.14 - Corporations and corporate information.

    Science.gov (United States)

    2010-04-01

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

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

    OpenAIRE

    Ajit Singh; Bruce Weisse; Alaka Singh

    2002-01-01

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

  13. 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.

  14. 12 CFR 704.17 - State-chartered corporate credit unions.

    Science.gov (United States)

    2010-01-01

    ... provided under the laws of the state in which it was chartered. (b) A state-chartered corporate credit... 12 Banks and Banking 6 2010-01-01 2010-01-01 false State-chartered corporate credit unions. 704.17... CORPORATE CREDIT UNIONS § 704.17 State-chartered corporate credit unions. (a) This part does not expand the...

  15. Corporate Social Responsibility: Aktualisasi Ajaran Ihsan dalam Bisnis

    Directory of Open Access Journals (Sweden)

    H. Muhammad Djakfar

    2013-09-01

    Full Text Available Corporate is a business institution which has rapid development in the modern era. It is to fulfill the diverse society’s needs. In fact, corporation must be close to the society as both of them are interconnected and mutually demanding. To make them close, nowadays, it has been developed Corporate Social Responsibility, specifically, big sale corporate. With this program, corporate can help society based on their needs. Based on theological point of view, if it done wisely for God’s blessing, it is absolutely the actualization of Islamic teaching, Ihsan, in business context. Through the actualization of Ihsan, the business practitioners will be close not only both to others but also to God. According to Islamic teaching, there are many ways to earn fund for this program such as zakat, infak, sedekah, ang wakaf wich can be earned form Islamic employees. With this collected funding, corporate can invest in prospective business. And the result, then can be used as fund to succeed Corporate Social Responsibility program as well as to help the have not people. This program will be truly kindness program which importantly develop as the representation of Islamic teaching.

  16. Exploring domestic partnership benefits policies in corporate America.

    Science.gov (United States)

    Davidson, Elizabeth L; Rouse, Joy

    2004-01-01

    This article examines the domestic partner benefits (DP benefits) movement in corporate America, among Fortune 500 companies. An unprecedented number of Fortune 500 corporations started to extend equal benefits to their employees in the late 1990s. One-third of Fortune 500 companies now extend DP benefits to their gay employees despite national refusal to legally recognize same-sex unions. We provide a macro analysis of the 2002 Fortune 500 companies to explore the characteristics of the corporations that offer the benefits and the impetus for adopting these new gay friendly policies. Findings are that top ranked Fortune 500 and industry leaders act as benchmarkers for the corporate community. Region of the corporate headquarters and commitment to diversity issues also inform these organizational changes. Isomorphisic processes offer viable explanations for the transformation of the corporate climate that touts DP benefit policies as "the right thing to do" and considers these policies as good business sense in order to compete for employees. The DP benefits movement reflects corporate America trying to enhance their reputational capital by including gay issues as part of their diversity programs and policies.

  17. Corporate Reputation: How it Works for Company’s Performance

    Directory of Open Access Journals (Sweden)

    Victor Danciu

    2016-12-01

    Full Text Available The increasing pressures of society, consumers, investors and employees on companies to behave more ethical and socially responsible can be easily noticed every day. Under such circumstances, the businesses find that the corporate reputation is more important than ever. This paper focuses on analysis of the corporate reputation and its effects on company’s performance in the new conditions imposed by the stakeholders. First, the analysis emphasizes the contribution Corporate Social Responsibility (CSR might have on Corporate Reputation (CR by communicating the good causes of CSR. Then, the results the corporate reputation has and also the role of Cause Related Marketing (CRM in enhancing corporate reputation on company’s performance are revealed in a detailed way.

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

    Directory of Open Access Journals (Sweden)

    Riabokin Taras V.

    2017-01-01

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

  19. Women on boards and corporate social responsibility

    Directory of Open Access Journals (Sweden)

    Francesca Gennari

    2016-02-01

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

  20. 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

  1. Virtual Libraries: Meeting the Corporate Challenge.

    Science.gov (United States)

    DiMattia, Susan S.; Blumenstein, Lynn C.

    1999-01-01

    Discusses virtual libraries in corporate settings from the viewpoint of five special librarians. Highlights include competitive advantage, space and related collection issues, the use of technology, corporate culture, information overload, library vulnerability and downsizing, and the importance of service over format. (LRW)

  2. The virtual corporation : learning from construction

    NARCIS (Netherlands)

    Kornelius, L.; Wamelink, J.W.F.

    1998-01-01

    Manufacturing organisations are evolving towards virtual corporations, under the influence of an increasing need for specialisation. In the literature and in management the virtual corporation is advocated as the way of doing business for the twenty-first century. However, in the construction

  3. Three Essays in Empirical Corporate Finance

    NARCIS (Netherlands)

    G. Zhu (Guangyao)

    2015-01-01

    markdownabstract__Abstract__ This dissertation documents my exploration of the modern corporation in the past few years. I outline a detailed picture of major U.S. public corporations in more recent decades from two perspectives: ownership structure and internal nepotism. I also study the

  4. 77 FR 66566 - Airworthiness Directives; Hawker Beechcraft Corporation

    Science.gov (United States)

    2012-11-06

    ... Corporation AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of proposed rulemaking (NPRM). SUMMARY: We propose to adopt a new airworthiness directive (AD) for certain Hawker Beechcraft Corporation... Beechcraft Corporation, B091-A04, 10511 E. Central Ave., Wichita, Kansas 67206; telephone: 1 (800) 429-5372...

  5. 78 FR 49748 - Ameren Corporation; Notice of Filing

    Science.gov (United States)

    2013-08-15

    ... DEPARTMENT OF ENERGY Federal Energy Regulatory Commission [Docket No. AC11-46-000] Ameren Corporation; Notice of Filing Take notice that on July 22, 2013, Ameren Corporation (Ameren) submitted a... Refund Report and Providing Guidance, issued on June 13, 2013.\\1\\ \\1\\ Ameren Corporation, 143 FERC ] 61...

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

    National Research Council Canada - National Science Library

    2002-01-01

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

  7. Predictors of Parental Use of Corporal Punishment in Ukraine.

    Science.gov (United States)

    Grogan-Kaylor, Andrew; Burlaka, Viktor; Ma, Julie; Lee, Shawna; Castillo, Berenice; Churakova, Iuliia

    2018-05-01

    Despite a great deal of evidence that corporal punishment is harmful, corporal punishment is still very prevalent worldwide. We examine predictors of different types of corporal punishment among Ukrainian mothers in 12 communities across Ukraine. Findings suggest that maternal spirituality, maternal coping styles, family communication, and some demographic characteristics are predictive of mothers' use of corporal punishment.

  8. Model for Managing Corporate Social Responsibility

    Directory of Open Access Journals (Sweden)

    Tamara Vlastelica Bakić

    2015-05-01

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

  9. 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.

  10. Corporate Social Responsibility

    DEFF Research Database (Denmark)

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

    2007-01-01

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

  11. Audit mode change, corporate governance

    Directory of Open Access Journals (Sweden)

    Limei Cao

    2015-12-01

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

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

    OpenAIRE

    Ozlem I. Koc

    2014-01-01

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

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

    Science.gov (United States)

    Mon, Wei-Teh

    2002-04-01

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

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

    Science.gov (United States)

    Wang, Fang; Wang, Meifang; Xing, Xiaopei

    2018-02-01

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

  15. The effect of corporate ownership on inventory management by considering corporate governance as a mediator

    Directory of Open Access Journals (Sweden)

    Hossein Mehrabani

    2015-07-01

    Full Text Available In this study, we examine the relationship between corporate ownership and inventory management where corporate governance plays as a mediator. The study selects a sample of 166 selected firms listed on Tehran Stock Exchange using historical data over the period 2009-2013. The study considers the role of managers as shareholder, existence of managers with more than one responsibility and size of board of directors on inventory management. Using regression analysis, the study has disclosed a negative relationship between managers as shareholder and board size on one side and inventory size on the other side. However, the study did not find any evidence on relationship between managers’ dual responsibility as a mediator on relationship between corporate ownership and in inventory management.

  16. 78 FR 42724 - Airworthiness Directives; Beechcraft Corporation Airplanes

    Science.gov (United States)

    2013-07-17

    ... Corporation Airplanes AGENCY: Federal Aviation Administration (FAA), DOT. ACTION: Notice of proposed... certain Beechcraft Corporation Models 1900, 1900C, and 1900D airplanes. AD 2011-27-51 currently requires... Corporation at P.O. Box 85, Wichita, Kansas 67201-0085; telephone: (800) 429-5372 or (316) 676-3140; Internet...

  17. 45 CFR 1619.3 - Referral to the Corporation.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Referral to the Corporation. 1619.3 Section 1619.3 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION DISCLOSURE OF INFORMATION § 1619.3 Referral to the Corporation. If a person requests information, not required...

  18. Narrating Corporate Values and Co-Creating Organizational Change

    DEFF Research Database (Denmark)

    Ravazzani, Silvia; Mormino, Sara

    identity and shared by employees by facilitating dialogical and sensemaking processes. After a review of relevant literature on corporate identity, organizational identity and internal social media, this paper presents main findings from a large Italian company that has used internal social media to engage......When management introduces a change in corporate identity and values, companies risk experiencing a disconnection from the actual organizational identity and narratives felt and shared among employees. The main challenge therefore is making sure that corporate identity is rooted in organizational...... employees in making sense of the new corporate values in an open and dialogical manner. Activities encompassed digital storytelling on corporate values and organizational change projects aimed at translating these values into concrete behaviours and organizational processes. Critical areas in the use...

  19. 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...

  20. Understanding political responsibility in corporate citizenship

    NARCIS (Netherlands)

    Tempels, Tjidde; Blok, Vincent; Verweij, Marcel

    2017-01-01

    In this article, we explore the debate on corporate citizenship and the role of business in global governance. In the debate on political corporate social responsibility it is assumed that under globalization business is taking up a greater political role. Apart from economic responsibilities

  1. Corporate Crime and Crisis: Causation Scenarios

    NARCIS (Netherlands)

    Huisman, W.

    2011-01-01

    This chapter examines four possible relationships between the credit crunch and corporate crime. A first relation is that cases of accounting fraud have contributed to the causes of the crisis. Because of these accounting scandals, the trust in large corporations and the financial sector possibly

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

    NARCIS (Netherlands)

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

    2015-01-01

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

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

    OpenAIRE

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

    2015-01-01

    Corporations increasingly acknowledge the importance of sustainable practices. Corporate social responsibility is therefore gaining significance in the business world. Since solving corporate social responsibility issues is not a routine job, every challenge in corporate social responsibility requires its own approach; and management competencies are crucial for designing appropriate approaches towards the realization of sustainable solutions. On the basis of seven corporate social responsibi...

  4. Competitive advantage and corporate communications

    OpenAIRE

    Mitić Sanja; Ognjanov Galjina

    2013-01-01

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

  5. CORPORATE SOCIAL RESPONSIBILITY VERSUS TAX AVOIDANCE PRACTICES

    Directory of Open Access Journals (Sweden)

    Stoian Ciprian-Dumitru

    2012-07-01

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

  6. Corporate Awakening

    DEFF Research Database (Denmark)

    LaFrance, Julie; Lehmann, Martin

    2004-01-01

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

  7. Corporate Cyberstalking: An Invitation to Build Theory

    OpenAIRE

    Bocij, Paul

    2002-01-01

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

  8. Corporate governance and control in Russian banks

    OpenAIRE

    Vernikov, Andrei

    2007-01-01

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

  9. 36 CFR 907.14 - Corporation decision making procedures.

    Science.gov (United States)

    2010-07-01

    ... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false Corporation decision making procedures. 907.14 Section 907.14 Parks, Forests, and Public Property PENNSYLVANIA AVENUE DEVELOPMENT CORPORATION ENVIRONMENTAL QUALITY § 907.14 Corporation decision making procedures. To ensure that at major decision making points all relevant...

  10. 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

  11. 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...

  12. Career Decision-Making and Corporate Responsibility

    Science.gov (United States)

    Sainty, Rosemary

    2008-01-01

    This paper seeks to investigate the extent of influence of corporate (or organisational) responsibility on university students' career decision-making. It reports on a pilot study conducted at the University of Sydney which aims to: explore students' ethical, professional and social understanding regarding corporate responsibility; determine the…

  13. Corporate planning and LAN information systems as forums

    CERN Document Server

    Sabre, Ru Michael

    1992-01-01

    Corporate Planning and LAN: Information Systems as Forums provides information pertinent to the Forum Information System (FIS), a conceptual basis for all corporate planning. This book presents an information system which, by means of LAN, organizational development style prototyping, and organizational learning utilization, can open communications among managers, executives, owners, and employees in a corporate setting.Organized into 10 chapters, this book begins with an overview of the four phases to the eventual use of the FIS in a corporate setting. This text then explores FIS as part of a

  14. Corporate design of the faculties oriented on management in the Slovak republic

    OpenAIRE

    Misun, Juraj

    2009-01-01

    The corporate design belongs along with the corporate communication and the corporate behavior to the set of instruments of the corporate identity. Through the corporate design the company introduces itself to the environment. The components of the corporate design are the logotype/brand, the corporate type, the corporate color, the raster, the product design and the communication design. Maybe the most visible medium of the corporate design is in the mean time the World Wide Web. The corpora...

  15. Energy Data Base corporate author entries

    International Nuclear Information System (INIS)

    Hendricks, P.L.

    1984-04-01

    The US Department of Energy is one of three agencies funding the major portion of government-supported research. One of the ways to locate the results of this research is to find reports in the Energy Data Base (EDB), the comprehensive data base of the Office of Scientific and Technical Information, Technical Information Center, and in publications derived therefrom by referring to the corporate organization performing the research. This information field has been established as an index point retrievable in on-line searching and is included as an index in printed publications. To provide consistent citing of names in bibliographic entries, this authority has been created and maintained as a means of entry of corporate names into the EDB. To locate such information, one can (1) use the seven-digit code number assigned to the corporate entity of interest (enter, for example, IC=9506086) or (2) use one word at a time from the corporate name given (enter, for example, CS=Dominion)

  16. Corporate social responsibility audit: Theoretical aspects

    Directory of Open Access Journals (Sweden)

    Artem Koldovskyi

    2015-08-01

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

  17. Corporate Universities in China: Processes, Issues and Challenges

    Science.gov (United States)

    Qiao, June Xuejun

    2009-01-01

    Purpose: This study is intended to investigate the current status of corporate universities in China. It aims to explore the processes and practices of corporate universities in China, and discover the issues and challenges involved in building and running a corporate university in China. Design/methodology/approach: The heads of 11 well-known…

  18. 45 CFR 1618.5 - Duties of the Corporation.

    Science.gov (United States)

    2010-10-01

    ... 45 Public Welfare 4 2010-10-01 2010-10-01 false Duties of the Corporation. 1618.5 Section 1618.5 Public Welfare Regulations Relating to Public Welfare (Continued) LEGAL SERVICES CORPORATION ENFORCEMENT PROCEDURES § 1618.5 Duties of the Corporation. (a) Whenever there is reason to believe that a recipient or an...

  19. 76 FR 66239 - Effect of Election on Corporation

    Science.gov (United States)

    2011-10-26

    ... Effect of Election on Corporation AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Withdrawal of... clarify that if a bank is an S corporation within the meaning of section 1361(a)(1), its status as an S corporation does not affect the applicability of the special rules for banks under the Internal Revenue Code...

  20. 76 FR 16409 - Summitec Corporation; Transfer of Data

    Science.gov (United States)

    2011-03-23

    ... 40 CFR 2.307(h)(3) and 2.308(i)(2). Summitec Corporation has been awarded a contract to perform work for OPP, and access to this information will enable Summitec Corporation to fulfill the obligations of the contract. DATES: Summitec Corporation will be given access to this information on or before March...