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1
Ziegel, Jacob S. "Is incorporation (with Iimited Iiability) too easily available ?" Les Cahiers de droit 31, n.º 4 (12 de abril de 2005): 1075–94. http://dx.doi.org/10.7202/043055ar.
Resumen
The incorporation of new businesses in Canada is remarkably cheap and easy, both under the Canada Business Corporations Act and under the provincial corporations statutes. The benefits conferred on shareholders by incorporation are obvious and well known, particularly the advantage of limited liability. Easy incorporation however also imposes significant burdens on the corporation's voluntary and involuntary creditors if the corporation cannot meet its liabilities. The author examines the various statutory and judicially created techniques for restraining the abuse of the corporate form, and finds them seriously deficient. Nevertheless, he sees no likelihood of the legislature reversing a century old trend either by making incorporation much more difficult or by denying directors or shareholders in closely held corporations the protection of limited liability. He concludes therefore that ''second order'' remedies are much more realistic, even if less efficient. He also recommends several new remedies, including the requirement that all corporations must file a copy of their financial statements in a public office and that directors will be held personally responsible for the corporation's debts if the corporation continues to trade when it is clear that it is insolvent and likely to remain so.
2
Kilar, Wioletta. "Corporations as an Object of Research in Geography of Industry". Studies of the Industrial Geography Commission of the Polish Geographical Society 32, n.º 4 (27 de noviembre de 2018): 69–85. http://dx.doi.org/10.24917/20801653.324.4.
Resumen
Today, corporations play an important role in the global, national and local economy. Regardless of the business profile, degree of internationalisation or size, they participate in numerous economic processes, which is why they are the subject of research in geography of industry, especially in geography of enterprises. The main goal of the article is to review research related to corporations in Polish literature on the subject in the field of geography of industry. The author also aims at organising the concept of corporations, presenting closer their classifications, as well as indicating the place of research on corporations in geography. The preparation of the article began with a literature query, as well as an analysis of the existing data (desk research). As a result, the analysis of the concept of a corporation, various types of classifications and divisions of corporations, as well as a literature review of the subject in terms of the corporation’s research issues were made. As the research carried out indicates, in Polish literature on the issues of geography of industry, the researchers who concentrate on corporations look at the concentration of their head offices, theory and location factors, shaping processes and location of production, service and various branches, network connections, strategies implemented by corporations and their organisational forms, processes of corporation influence on international conditions for the development of domestic and regional systems and industrial enterprises, stimulation of inflow of foreign direct investment, the influence of corporations on the shaping of various industrial sectors, export relations, the role of cities in globalisation processes and the location of the corporation and their effects, as well as on corporate CSR activities.
3
Cardin, Jean-Réal. "Réflexions sur nos corporations professionnelles". Relations industrielles 17, n.º 3 (28 de enero de 2014): 227–43. http://dx.doi.org/10.7202/1021572ar.
Resumen
Sommaire L'auteur se propose, dans la présente étude de réexaminer à la fois la nature, le rôle et les déficiences de nos corporations professionnelles face aux exigences sociales actuelles. Il souligne d'abord certaines équivoques entourant la notion même de corporation chez nous et indique certains problèmes d'organisation sociale découlant de ces équivoques. Il s'efforce d'expliquer une telle situation à l'aide de données historiques et de replacer nos institutions corporatives dans une perspective plus conforme à la réalité présente. Pour ce faire, il étudie nos corporations professionnelles selon leurs relations avec le syndicalisme, les universités et l'Etat. Il mentionne enfin la socialisation irréversible de nos corporations professionnelles et suggère les attitudes à adopter devant un tel avènement.
4
Pletnev, D. A. y E. V. Kozlova. "Institutional Structure of Corporations (the Case of Large Russian Corporations)". Zhurnal Economicheskoj Teorii 18, n.º 1 (2021): 87–102. http://dx.doi.org/10.31063/2073-6517/2021.18-1.6.
Resumen
Modern corporation is the main form of social production but its activity and development still remain a largely underex-plored question. Economic theory predominantly relies on simplified approaches based on mathematical modeling to study cor-porations, which gives us little in-depth understanding of the essence of this phenomenon. On the other hand, applied research on corporations does not rise to the level of theoretically significant generalizations. This paper proposes the following theoretical and methodological approach to analyzing the phenomenon of corporation: we identify institutional elements in its structure — institutions and routines. We use the cases of the largest Russian companies to demonstrate the possibility of using this approach to analyze specific corporations and their aggregates. The paper describes nine different routines that structure corporate actors’ interactions based on social norms, coercion, and private interest. We also conduct an analysis of the official sites of Russian cor-porations and sites with employee feedback, which leads us to evaluating each institution’s development from the triad: coercion, assistance, and opportunism. We found a significant correlation between the development level of each corporation’s institutional structure and its efficiency (profitability of sales and capitalization growth rate).
5
Liang, Xiaobei, Xiaojuan Hu y Hu Meng. "Truly Sustainability or Hypocrisy: The Effects of Corporate Sustainable Orientation on Consumers’ Quality Perception and Trust Based on Evidence from China". Sustainability 12, n.º 7 (31 de marzo de 2020): 2735. http://dx.doi.org/10.3390/su12072735.
Resumen
Sustainable initiatives have been widely fulfilled by corporations, which can acquire better reputations by performing environmental, social, and economic responsibilities. However, if a corporation’s propaganda about sustainable orientation is contrary to the actual action, or even does not have a clear orientation, then it may also fall into the reputation of hypocrisy. In this study, from the perspective of consumer behavior and based on the moral responsibility theory of corporate sustainability, we identify six types of sustainable corporations by their orientations toward sustainability, including value, goals, and structure. We empirically examine their direct effects on consumers’ sustainable quality perception and trust, as well as the moderating effects of corporate social responsibility associations and consumer–corporation identity. Data are collected in China; 203 adults participated in the survey. The results reveal that the types of sustainable goals and structure have a significant effect on consumers’ sustainable quality perception and trust. Furthermore, consumers’ perception is also positively associated with their trust in a corporation. Moreover, the consumer–corporation identity negatively moderates the relationship between perception and trust. These findings also bring theoretical and practical insights for governments and corporations.
6
Wilburn, Kathleen y Ralph Wilburn. "Benefit Corporations". Business and Professional Ethics Journal 38, n.º 2 (2019): 223–47. http://dx.doi.org/10.5840/bpej201962182.
Resumen
More than half of the S&P 500 and the Fortune 500 companies publish corporate social responsibility (CSR) reports. CSR is at the heart of a new form of corporation, the benefit corporation, which requires the pursuit of a social purpose as well as pursuit of profit. Thirty-four states, plus the District of Columbia, have enacted benefit corporation legislation. Most laws require that benefit corporations publish reports on their social purpose performance using a third-party assessment format. The purpose of this paper is to analyze 1,530 benefit corporations identified by B Lab and the state of Minnesota for proof of social purpose performance, as demonstrated in reports on their websites. The study found some companies with excellent reports, but those had had a CSR focus prior to becoming benefit corporations or had been Certified B Corporations. However, most benefit corporations in the study had no published reports; many have no websites.
7
LEDENEV, VIKTOR. "BUSINESS JUDGEMENT OF MAJORITY SHAREHOLDER RULE IN CONTEXT OF LEGAL NATURE OF NON-PUBLIC COMMERCIAL CORPORATION". Sociopolitical Sciences 12, n.º 4 (agosto de 2022): 97–102. http://dx.doi.org/10.33693/2223-0092-2022-12-4-97-102.
Resumen
Goal. In the article we research applicability of business judgement rule to actions of a majority shareholder taking in the account specificities of non-public commercial corporations. Analysis of application of the rule to a majority shareholder’s actions in view of non-public corporation’s legal nature was conducted only in the Peeples’ paper [13]. However, this analysis fails to take into the account ability of shareholders of corporations to apply informal sanctions against each other. The goal of this article is to supplement current understanding of legal nature of non-public corporation and to elaborate additional grounds for application of the rule. Inferences. In the article we confirm the conclusion that justification of application of the rule in non-public corporations has specificities derivative from the legal nature of such corporations. Besides that, we conclude that the rule’s application may depend upon ability of shareholders to deter opportunistic behavior by informal sanctions. Value. The article for the first time proves that the legal nature of non-public corporations depends not only upon trust between shareholders, but from their ability to apply informal sanctions as a mean of protection from opportunistic behavior of a counteragent. Given this, we suppose that the state’s role in protection of rights and interests of minority shareholders may be decreased.
8
Liu, Hong, Lu Ma y Panpan Huang. "When organizational complexity helps corporation improve its performance". Journal of Management Development 34, n.º 3 (13 de abril de 2015): 340–51. http://dx.doi.org/10.1108/jmd-05-2013-0071.
Resumen
Purpose – The purpose of this paper is to test the assertion that the relationship between corporation performance and organizational complexity follows an inverted U-shape curve, and a corporation gains the best performance when its organizational complexity fits its environmental complexity. Design/methodology/approach – This research did not directly measure environmental complexity to verify the relationship between corporation performance and complex environment, but measured organizational complexity to subtly display the effect of the organizational complexity on the corporation performance while controlled the environmental complexity. To do so, a set of corporations that shared the similar environment was selected, and then these corporations’ performance and organizational complexity were calculated, the related hypotheses were tested empirically. Findings – The paper proved the inverted U-shape relationship between organizational complexity and corporation performance, and also found that different corporation chooses different complex adaptive way, so the inverted U-shape relationship displays hierarchy. Research limitations/implications – Future research should search out to calculate corporation’s environment complexity the fitness of organizational complexity for testing hypotheses. Practical implications – The regularity of relationship between organizational complexity and corporation performance is helpful for managers to understand that a way to improve a corporation’s performance is to enhance the fitness of organizational complexity and environmental complexity. Social implications – Organizational complexity may be competitive advantage, but excessive growth of it will be harmful. Originality/value – Usually organizational complexity is thought of as a negative factor to corporation performance and tends to be constrained, but this research explored the role of organizational complexity to corporation performance and the findings helps managers to understand when to enhance organizational complexity and when to weaken it. The methodology of calculating the fitness of organizational complexity and environmental complexity by fixing environment is a contribution to complexity theory research.
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Ibsaini, Ibsaini y Mahdi Syahbandir. "PERTANGGUNGJAWABAN KORPORASI DALAM TINDAK PIDANA KORUPSI PENGADAAN BARANG DAN JASA PEMERINTAH (Suatu Penelitian di Wilayah Hukum Pengadilan Tipikor Banda Aceh)". LEGITIMASI: Jurnal Hukum Pidana dan Politik Hukum 7, n.º 1 (4 de diciembre de 2018): 67. http://dx.doi.org/10.22373/legitimasi.v7i1.3965.
Resumen
This research examines a corporation responsibility in the corruption of governmental goods and services procurements. This research applies juridical empirical approach. In accordance with the Act of Corruption Suppression, the liability of the corruption cases of corporation is also involves its corporation regarding the corruption. Pursuant to Article 20 (1) in terms of the corruption committed by and over the name of a corporation, the charges and sentences can be impose toward the corporation and its administrators. However, at the Court for Corruption in Aceh (2013-2017), there are 36 cases of corruptions committed by the corporations that have never been held liable on them, meaning that the corporation has never been convicted due to the commission. This research is purposed to know the forms of corruption committed by corporations at the Court for Corruption in Banda Aceh, reasons for not being held the corporations liable for the corruption, and legal impact that might rise if the corporations are not held liable for corruption.
10
Fox, Renata. "USING CORPUS LINGUISTICS TO DESCRIBE CORPORATIONS’ IDEOLOGIES". Tourism and hospitality management 12, n.º 2 (diciembre de 2006): 15–24. http://dx.doi.org/10.20867/thm.12.2.2.
Resumen
This article applies corpus linguistics to research the ideologies of Fortune 500 corporations as institutionalised through those corporations’ mission statements. The methodology used is both qualitative and quantitative. Qualitative methodology relates to the semantics of corporations’ ideologies. More precisely, it explains the ideas, beliefs, meanings, and concepts found in corporations’ mission statements, the relation between those ideas, beliefs, meanings, and concepts and society, and what makes those ideas, beliefs, meanings, and concepts meaningful. Quantitative methodology relates to the description and comparison of corporations’ ideologies based on a corpus-driven approach and computational text analysis of a corpus of corporations’ mission statements. Ultimately, through its ideology a corporation creates a symbolic universe: “a matrix of all social and individual meanings” that determines the significance of the corporation and its stakeholders.
11
Inayah, Iin. "CORPORATE CRIMINAL LIABILITY". JHR (Jurnal Hukum Replik) 8, n.º 2 (1 de diciembre de 2020): 89. http://dx.doi.org/10.31000/jhr.v8i2.3586.
Resumen
Abstract The evolution perspective that place person, not the only one criminal law subject, but also corporations, has ignored the principle “Universitas delinquent non potest” which has been used as a reason that corporations that commit the crime cannot be stated as perpetrators of crime, and shift into perspective that corporations can be stated as criminal law subject. Indonesia has recognized corporations as perpetrators of crime. This can be proven by the existence of corporate arrangements as perpetrators of criminal acts in various laws and regulations in Indonesia outside the Criminal Code. However, despite the recognition that corporations are subject to criminal law, in reality, we see that there are still many criminal acts involving corporations that do not direct corporations to become suspects in the judicial process. This would be a problem for law enforcement in Indonesia. With the recognition of the corporation as the subject of a criminal act, then it is important to criminalize not only the board but also related corporations. If corporate not addressed as criminal, therefore, the purpose of punishment will be different if the criminal is only addressed to administrators but not to the corporation. In general, the charging of criminal is the purpose as a deterrent effect against the corporation who committed the crime and also, also as an effort to prevent the criminal act is not performed by the other corporations. Associated with given criminal purposes, if only the criminal responsibility on the corporate board of sentencing objectives to be achieved will be difficult to achieve. It would be important to not only penalize the corporate board but also still penalize the corporation concernedKeywords: Corporate, criminal liability, criminal
12
Gregg, Amanda y Steven Nafziger. "Capital structure and corporate performance in late Imperial Russia". European Review of Economic History 23, n.º 4 (10 de septiembre de 2018): 446–81. http://dx.doi.org/10.1093/ereh/hey020.
Resumen
Abstract This article investigates the financing of corporations in industrialization’s early stages by examining new balance sheet data describing all Imperial Russian corporations in 1914. We emphasize differences between two Russian corporation types: share partnerships and A-corporations. Share partnerships issued greater dividends, were less likely to issue bonds, and had larger accounts payable. We find that capital structures varied with age, size, and sector according to modern corporate finance theories and that scaled profits did not demonstrate differential market power across corporation types. Thus, Russian corporations exhibited considerable financial flexibility, and reducing incorporation costs could have benefited the Imperial Russian economy.
13
Guenther, David. "Of Bodies Politic and Pecuniary: A Brief History of Corporate Purpose". Michigan Business & Entrepreneurial Law Review, n.º 9.1 (2020): 1. http://dx.doi.org/10.36639/mbelr.9.1.bodies.
Resumen
American corporate law has long drawn a bright line between for-profit and non-profit corporations. In recent years, hybrid or social enterprises have increasingly put this bright-line distinction to the test. This Article asks what we can learn about the purpose of the American business corporation by examining its history and development in the United States in its formative period from roughly 1780-1860. This brief history of corporate purpose suggests that the duty to maximize profits in the for-profit corporation is a relatively recent development. Historically, the American business corporation grew out of an earlier form of corporation that was neither for-profit nor nonprofit in today’s parlance but rather, served a multitude of municipal, religious, charitable, educational, and eventually business purposes in early nineteenth-century New England. The purposes of early American business corporations—rather than maximization of profit to private shareholders— were often overtly public, involving development of local transportation, finance, and other much-needed economic infrastructure. With the rise of factory-based manufacturing, railroads, and other capital-intensive industries in the middle decades of the nineteenth century and the advent of general incorporation statutes, the purpose of the American business corporation shifted fundamentally from public to private. By 1860, the stage was set for the modern firm. This Article concludes that the corporation has no intrinsic purpose. The corporation’s defining features are separate legal personality and the ability to aggregate capital toward any otherwise lawful end, whether for-profit or nonprofit. Social enterprises today more closely resemble the early American business corporation than the profit-maximizing modern firm. Social enterprise should be seen less as a legally uncertain novelty than a return to the business corporation’s nineteenth-century American roots. Finally, this Article suggests potential limitations for social enterprise.
14
Permana Soediro, Dede Indra y Joko Setiyono. "Implementation of Beneficial Ownership in Corporations to Prevent the Crime of Money Laundering in Accordance with Law Number 8 of 2010". International Journal of Social Science Research and Review 7, n.º 4 (9 de abril de 2024): 312–23. http://dx.doi.org/10.47814/ijssrr.v7i4.2076.
Resumen
The era of globalization influences the development of the world economy and one of them is the existence of many forms of business associations, in this case called corporations. Corporations are organized groups and/or assets, whether they are legal entities or non-legal entities. Corporations are often used as a place or business turnover for the proceeds of crime which is called money laundering. Crimes that are often committed by corporations are crimes related to money laundering. To prevent and eradicate the crime of money laundering, corporations must register their beneficial owners. A beneficial owner is an individual who can appoint or dismiss directors, commissioners, administrators, managers or supervisors of a corporation, has the ability to control the Corporation, is entitled to and/or receive benefits from the Corporation either directly or indirectly, is the actual owner of the funds or shares of the Corporation and/or fulfill the criteria as intended in the Presidential Regulation. The method used in this research is normative juridical, which is research using statutory regulations as study material. The data collection technique used by researchers in this research is a library study technique where data is obtained from scientific writings and research in articles and other journals. In order to prevent and eradicate the crime of money laundering, Law Number 8 of 2010 concerning the Prevention and Eradication of the Crime of Money Laundering was issued, as well as Presidential Decree Number 13 of 2018 concerning the Application of the Principle of Recognizing the Benefits of Corporations in the Context of Preventing and Eradicating the Crime of Money Laundering and Terrorism Financing Crime. When establishing a corporation, the beneficial owners of the corporation must be registered. The hope of this regulation is to prevent and eradicate criminal acts of money laundering carried out by corporations under the pretext or business reasons of corporate businesses.
15
Guo, Yongquan, Hua Zou, Zhu Liu y Baotong Liu. "Research on differential game of platform corporate social responsibility governance strategy considering user and public scrutiny". PLOS ONE 19, n.º 4 (26 de abril de 2024): e0301632. http://dx.doi.org/10.1371/journal.pone.0301632.
Resumen
The development of digital technology and the sharing economy has extended corporations’ innovative activities beyond the corporation’s boundaries, so it has become more urgent to govern the lack of social responsibility and alienation of platform corporations from the perspective of social agents. First, the platform’s CSR classification and social responsibility governance’s main content are analyzed in this research. Then, this study uses government agencies, platform corporations, users, and the public as governance subjects and compares governance decisions with and without public and user oversight. Finally, the optimal balance strategy for each governing subject, the optimal trajectory of governance volume, and the trajectory of total revenue are obtained. The study found that: 1) Public and user supervision can improve the governance volume while encourage the governance motivation of government agencies and platform corporations. 2) The level of user supervision effort has a greater impact on the total governance revenue than public supervision. 3) The revenue of the system and the governance volume are greater in a centralized decision-making process, indicating that those involved should co-operate in governance based on the principle of mutual benefit. 4) The platform corporation has an incompatible but unified relationship between its social duty and financial success.
16
Ha, Dam Bich, Dam Gia Manh y Doan Van Anh. "The System of Management Accounting Information to Support Decision Making in Business". Accounting and Finance Research 7, n.º 1 (20 de noviembre de 2017): 99. http://dx.doi.org/10.5430/afr.v7n1p99.
Resumen
Strategy planning for competitive advantage and high effectiveness is always a target of every corporation. Nowadays, in times of wider and deeper international integration in the economy, along with industrialization and modernization, establishing and installing an information system which supports Vietnamese corporations in operation and decision-making has become pressing and necessary. Despite of successes in using the information system to make business decisions for a few years, Vietnamese corporations need to solve matters to improve it.The article deals with basic theoretical matters of the information system in decision-making support and the fact of using it in Vietnam. It has also analyzed, evaluate the strengths and weaknesses of establishing an information system in business decision-making support, suggest Vietnamese corporation’s models and solutions promote the system aiming to competitiveness and effectiveness in business.
17
Linyiru, Dr Bruno Mugambi y Dr Rutto Peter Ketyenya. "INFLUENCE OF PRO ACTIVENESS ON PERFORMANCE OF STATE CORPORATIONS IN KENYA". International Journal of Business Strategies 2, n.º 2 (29 de agosto de 2017): 21. http://dx.doi.org/10.47672/ijbs.288.
Resumen
Purpose: The purpose of this study was to establish the influence of pro activeness on performance of state corporations in Kenya.Methodology: The study adopted an explanatory research design. The population of the research consists of the 187 state corporations in Kenya as at 2013. The unit of analysis was the state corporation. A purposive sample of 55 commercial state corporations was included in the study. The study used primary data gathered using questionnaires.Results: Results indicated that pro-activeness is a key determinant of firm performance for commercial state corporations in Kenya.Policy recommendation: The study recommended that state corporation steps up to promote pro-activeness among its employees.
18
Demers, Robert. "Achat et rachat d'actions en vertu de la Loi régissant les sociétés commerciales canadiennes". Articles 22, n.º 1 (12 de abril de 2005): 55–79. http://dx.doi.org/10.7202/042423ar.
Resumen
The power to purchase its own shares by a corporation constitutes the most remarkable innovation in recent company legislations throughout Canada. This article deals primarily with the power to acquire shares under the Canada Business Corporations Act and the exercise of this power, subject to various conditions relating to the corporation's solvency and directors' duties. In a wider perspective, the rights of creditors of the corporation are analysed and the clear transition from a concept of the corporate capital as a trust fund for creditors to a concept of capital as a practical planning device emerges from the analysis.
19
Lee, Kyungtag y Hyunchul Lee. "How Does CSR Activity Affect Sustainable Growth and Value of Corporations? Evidence from Korea". Sustainability 11, n.º 2 (18 de enero de 2019): 508. http://dx.doi.org/10.3390/su11020508.
Resumen
This study explores the relationship between Korean listed companies’ corporation social responsibility (CSR) activities and their sustainable growth and valuation, focusing specifically on the nonlinear aspect. The nonlinear quantile regressions used in this study reported that CSR activities increased corporation value exclusively in the middle-range groups (i.e., τ_25, τ_50, τ_75) of Tobin’s q, a proxy for corporation growth and value. However, the linear ordinary least squares (OLS) regression did not indicate similar results. Our findings also showed that CSR activities affect the valuation of Korean listed corporations in a nonlinear, rather than in a linear way. Considering that most prior studies are devoted to reporting linear results from classical ordinary least squares estimations between CSR activities and corporation value, our study fills the gap in the literature. The findings of this study may provide corporation managers and researchers with valuable data concerning a corporation’s optimal investment point for their CSR activities for sustainable growth and the maximization of corporation value.
20
Zeldner, Alexey G., Sergey N. Silvestrov y Vladimir S. Osipov. "Structure of State-owned Corporation’s Value Chain: Strategic Analysis". Theoretical and Practical Aspects of Management, n.º 9 (24 de agosto de 2020): 6–17. http://dx.doi.org/10.46486/0234-4505-2020-9-6-17.
Resumen
Relevance. The article discusses the structural and substantive aspects of state-owned corporations from the perspective of internal and external environment. The role of state-owned corporations in the Russian economy is growing more and more, individual industries are almost completely functioning on the basis of state-owned corporations, which makes a strategic analysis of such economic actors an urgent problem. The article provides a strategic analysis of the activities of state-owned corporations based on the value chain management methodology. Analysis of the external and internal environment of a state corporation allows us to conclude that despite the fact that economic actors that are legally dependent on a state-owned corporation operate on the basis of market principles, the state corporation itself, as a non-profit organization, performs the functions of the state to institutionalize relations between individual economic actors. The purpose of the study is to demonstrate the institutionalizing role of state-owned corporations in relation to individual sectors of the economy. The objectives of the research are to identify trends in the development of state-owned corporations in modern Russia as agents of the state in embedding and coordinating links between economic actors in the strategic sectors of the Russian economy, as well as developing a model for the value chain of a state-owned corporation. The results of the research. Using the methodology of institutional and strategic analyses, the specific functions of state-owned corporations in coordinating inter-firm, intra-industry and inter-industry relations of economic actors in the strategic sectors of the Russian economy under the control of state-owned corporations have been identified. Despite criticism of the mechanism of manual administration of the economy, the article shows the need to establish links between economic actors by administrative methods and the establishment of legal control.
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Van Auken, Howard E. y Tom Holman. "Financial Strategies of Small, Public Firms: A Comparative Analysis with Small, Private Firms and Large, Public Firms". Entrepreneurship Theory and Practice 20, n.º 1 (octubre de 1995): 29–41. http://dx.doi.org/10.1177/104225879502000102.
Resumen
This study uses canonical correlation analysis to examine the Interrelationships among balance sheet accounts for 190 small, publicly traded corporations. The results suggest that small, public corporations manage risk with the concurrent use of cash and equity, use long-term assets as collateral for long-term debt, and use accounts payable and other current debt to finance receivables and Inventories. Small, public corporations have characteristics similar to both small, private businesses and large corporations, while having unique, Individual qualities. These findings can be attributed to the small, public corporation having greater access to the capital markets than the small, private business, but facing greater constraints than the large corporation In accessing those markets. These results Increase the understanding of the sources and uses of funds for the small, public corporations and Indicates that financing strategies tend to evolve as firms grow.
22
Abuelghanam, Saad. "Legal Consequences of Patent Invalidation Upon Corporation in the Jordanian Law". Jordanian Journal of Law and Political Science 14, n.º 1 (30 de marzo de 2022): 363–404. http://dx.doi.org/10.35682/jjlps.v14i1.343.
Resumen
This paper studies the legal consequences that stem from a dictum declaring a patent invalidation when such a patent constitutes a share or part of a corporation’s capital according to the provisions of the following national laws: Civil code, Corporations Law, and Patents Law. Based on the timing of invalidation, the study addresses its subject in two main axises: The first is dedicated to invalidation before registering the corporation to become legal person and the second addresses the consequences of invalidation after the company had been registered and acquired its capacity as a legal personality. Therefore, the study concludes that the outcome of patent invalidation upon a corporation varies from the mere replacement of the patent with the monetary value allocated to the patent in the corporation’s contract, or the removal of that partner and changing the company’s title – especially in partnerships – to termination and, thus, liquidation of the corporation.
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Chander, Anupam. "Unshackling Foreign Corporations: Kiobel’s Unexpected Legacy". American Journal of International Law 107, n.º 4 (octubre de 2013): 829–34. http://dx.doi.org/10.5305/amerjintelaw.107.4.0829.
Resumen
The Supreme Court’s ruling in Kiobel v. Royal Dutch Petroleum Co. disfavors American corporations. While largely unshackling foreign corporations from the risk of being haled before an American court to answer for human rights abuses abroad, the decision keeps American corporations constrained by human rights law. This inconsistency exists because application of the Alien Tort Statute (ATS), as announced in Kiobel, turns on whether a corporation’s actions “touch and concern” the United States. American corporations are simply far more likely to satisfy that standard than foreign corporations.
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Liu, Yun, Greg Wang y Yu Chen. "Why Are Corporations Willing to Take on Public CSR? An Organizational Traits Approach". Sustainability 11, n.º 2 (19 de enero de 2019): 524. http://dx.doi.org/10.3390/su11020524.
Resumen
Corporation social responsibility includes the relational responsibility for the contractual stakeholders (relational CSR) and the public responsibility for the whole society (public CSR). In this paper, we examined the effect of organizational virtuousness on a corporation’s public CSR behavior and the moderating effect of organizational identity orientation between them. To test our hypothesis, we collected and analyzed a sample from 88 corporations and 742 respondents through questionnaires. Our results show that organizational virtuousness is positively associated with a corporation’s public CSR behavior, and this positive effect is moderated by organizational identity orientation. Among them, individualistic and collectivistic identity orientation positively moderates the relationship between organizational virtuousness and public CSR, while relational identity orientation negatively moderates the relationship between them. Our results suggest that a virtuous corporation does not necessarily have more willingness to take on public CSR than its counterparts, because the intention also depends on the type of identity orientation possessed by the virtuous corporation. In order to improve the enthusiasm of enterprises to take on public CSR, in addition to cultivating the virtue of organizations, different management measures should be taken according to the identity orientation of organizations.
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Sedláček, Jaroslav y Daniel Němec. "Interest and tax burden on corporations in the Czech industrial and banking sector after 2008". Review of Economic Perspectives 18, n.º 4 (1 de diciembre de 2018): 409–24. http://dx.doi.org/10.2478/revecp-2018-0021.
Resumen
Abstract The present paper deals with the interest and tax burden of corporations in the Czech industrial and banking sector as well as with the identification of the differences between the two sectors, including the evaluation of their developmental trends in the period after the economic and financial crisis of 2008. The interest and tax burden on business entities is determined by negative cash flows that reduce the value of their assets and equity. The basis of the research is the analysis of both components of the financial burden on corporations in these sectors over the past eight years and the identification of factors influencing their capital structure and performance. According to DuPont's equation, the burden is expressed by interest and the tax reduction of corporation's earnings before interest and taxes. The amount of the financial burden depends on the macroeconomic environment where the corporations operate. Our analysis identified an asynchronous dependence between the real payments and changes in the interest and tax rates. The reduction of both rates has had a positive effect on the performance of Czech corporations and increased their capital resources. They became more attractive to foreign investors, and the return on invested capital improved. Based on the results of the analysis, we evaluated the differences in the performance of the average corporation in the banking and industrial sectors.
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Tadtaeva, Valida V., Elena M. Simonyan y Larisa V. Basieva. "CURRENT TRENDS IN RUSSIAN CORPORATE GOVERNANCE". EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/3, n.º 132 (2022): 22–28. http://dx.doi.org/10.36871/ek.up.p.r.2022.12.03.004.
Resumen
The importance of modern corporations is huge both in the world and in the Russian economy. Today, corporate governance is the most important institution that is able to regulate relations in the corporation. Due to a number of events taking place in the economic and geopolitical sphere, it is possible to notice a significant change in the course of corporate governance development. The purpose of this article is to identify and analyze the current trends in the development of Russian corporate governance. During the research, materials from open access, reports of Russian corporations, and the works of domestic economists in the field of corporate governance were used. The identified trends in the development of corporate governance are the results of this work. Among them, first of all, it is necessary to highlight the expansion of the target orientation of modern organizations, the beginning of the dominance of environmental and social goals in the development agenda of corporations. The focus on digitalization comes to the second level as a trend. And the diversification of the corporation’s activities through the creation of its own ecosystems is the third trend in the development of modern corporate governance. The fourth trend in this work was highlighted by a decrease in activity on the stock markets on the part of Russian corporations.
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Damaiyanti, Galih Dwi, Eri Witcahyo y Ragil Ismi Hartanti. "Kajian Keputusan Badan Usaha terhadap Kepesertaan Jaminan Kesehatan Nasional di Kabupaten Jember (Corporations Decision on the Involvement in National Health Insurance in Jember)". Pustaka Kesehatan 6, n.º 1 (24 de enero de 2018): 68. http://dx.doi.org/10.19184/pk.v6i1.6769.
Resumen
Abstract
National Health Insurance (NHI) is a part of the National System of Social Insurance which is estabilished by Social Agencies of Health. One of the problems in NHI is corporations membership. All employers such as State-Owned Enterprise (BUMN), large, medium or small scale corporations are the target member of NHI, at least by January 1st 2015, but this target has yet to be actualized. The number of corporation in Jember, by February 2017, has reached 2451 and only 954 corporations were registered (38,92%). The objectives of this study was to assess corporations decision on NHI membership. The study applied qualitative case study. Informant determination technique uses purposive sampling. The results showed that the components of input was not appropriate. Knowledge, perception on product characteristics and need of informants were low, reference group posed significant influence on the corporations decision making in taking part in NHI. The decision making process has yet optimal in the problem or needs analysis and alternative evaluation, corporations tended to be passive in searching information. The output was membership classification of corporations in NHI has yet to be actualized.
Key Words : National Health Insurance, Corporation
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Kedathon, Dentamara y Endang Sri Utami. "PENGARUH CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN". Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 8, n.º 4 (30 de noviembre de 2023): 521–27. http://dx.doi.org/10.24815/jimeka.v8i4.28405.
Resumen
Financial reports from 2020-2022 on the IDX reveal diverse conditions in the food and beverage sub-sector. Several companies are facing profit decreases, with some not experiencing growth. The impact of the Covid-19 pandemic is a significant factor in these trends. Prolonged profit declines can lead to a decrease in company value. Additionally, ineffective corporate governance practices internally contribute to the deterioration of corporation value. This analysis intends to decide the impact of managerial ownership, institutional ownership, independent commissioners, and corporation size on corporation value. This analysis uses a population of all corporations in the food and beverage sub-company on the IDX term 2020-2022, a total of 31 corporations with a sample size of 17 corporations using the purposive sampling method to produce 51 observation data. This method of collecting analytical data is documentation that refers to the financial reports of food and beverage sub-sector corporations via the official IDX website. The results of the analysis state that managerial ownership, institutional ownership, and independent commissioners have a positive significant impact on corporation value. Meanwhile, company size does not affect corporation value.
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Alashi, Shahad A. y Dhuha H. Badi. "The Role of Governance in Achieving Sustainable Cybersecurity for Business Corporations". Journal of Information Security and Cybercrimes Research 3, n.º 1 (15 de diciembre de 2020): 97–112. http://dx.doi.org/10.26735/eint7997.
Resumen
The study discusses the role of governance in the sustainability of cybersecurity for business corporations. Its objectives focus on tracking technology developments and their impact on industrial espionage attacks and theft of industrial intellectual property. It also identifies the indicators and effects of such espionage and theft on business corporations. The study is based on the content analysis methodology for analyzing intellectual production pertinent to cybersecurity governance and industrial cyber espionage. The study concludes that relying on information and communication technology without adopting a cybersecurity integrated approach including technical, organizational, and social measures leads to the disclosure of a corporation’s trade secrets by unauthorized persons. Moreover, loss of competitive advantage and damage to the corporate’s financial affairs and reputation may occur. The most important indicators of the study predicting dangers affecting business corporations are the absence of a strategic plan for cybersecurity, inefficient programs for training and cybersecurity awareness, and a lack of secure infrastructure. The vulnerability of business corporations to breaches has many implications. The study shows that cybersecurity governance in turn prepares the corporation to encounter risks targeting its trade secrets. The study finds that there are three integrated elements processes, technology, and persons, for establishing an effective cybersecurity governance program. Accordingly, the main aspects of cybersecurity governance can be employed. The study highlights a range of challenges that business corporations may face when implementing the cybersecurity governance program. These challenges are related to cybersecurity strategy, unified processes, implementation and accountability, senior leadership control, and resources.
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Euler, Dimitrij. "Standards on transparency of publicly listed corporations: Information owed to the public?" Corporate Ownership and Control 11, n.º 3 (2014): 184–92. http://dx.doi.org/10.22495/cocv11i3c1p5.
Resumen
The paper is about domestic laws’ response to the greater need of publicly listed corporation to be accountable to the public in accordance with international law. The paper is dedicated to the transparency of multinational corporations listed and incorporated in Germany, the United Kingdom, the United States and Switzerland. Under these applicable laws, transparency of publicly listed corporations has significantly changed in the last decade. Some countries oblige corporations to disclose non-financial and financial information immediately; others merely require periodic reporting of financial information. In particular, the connection between Impact Investor, an investor that invests based on social or environmental criteria in addition to the financial performance, and the investment target, publicly listed corporations contributed to some change. The applicable law provides a minimum standard of transparency. This minimum standard defines how the reasonable investor invests in the publicly listed corporation. Depending on this standard, the responsibility owed by the publicly listed corporation extends from the shareholder, several stakeholders to the public. Reasons for these differences lie in the greater accountability of publicly listed corporations from shareholders, to stakeholders or even the public. The OECD’s different standard on Corporate Governance, the Ruggie principles and other recommendations of non-governmental organisations (NGO) keep shaping the accountability under the applicable law. These standards provide guidance to corporations to voluntarily implement greater responsibilities beyond the minimum standard in the form of Corporate Governance. However, once publicly listed corporations implement these standards, the applicable law seem to not adequately impose duties on publicly listed corporations to disclose the information under its self-imposed standard to stakeholders or even the public. The paper researches the problem of transparency of publicly listed corporations in European Union, in particular Germany and the United Kingdom, as well as the United States and Switzerland wither regard to impact investors. Its hypotheses is that the applicable law lacks clear wording that transfers voluntary standards into binding law. The paper will not focus on obligations of corporation established under contracts with groups of shareholders. It will also not focus on stock market programmes to audit corporations based on environmental and social criteria. The paper excludes inter partes obligations because they give the contracting party merely a right to rely on the disclosure. The paper will also not look at methods for evaluation of non-financial information with regard to publicly listed corporations.
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Huda, Misbahul. "LEGAL POLITICS OF CORPORATE CRIME IN INDONESIA". IBLAM LAW REVIEW 1, n.º 2 (31 de mayo de 2021): 45–62. http://dx.doi.org/10.52249/ilr.v2i2.16.
Resumen
A corporation is often followed by violations or even unlawful acts, including violations of criminal law. Corporate crime can also be categorized as an organized transnational crime. At this time corporations as legal subjects can be subject to criminal charges. By accommodating the position of corporations as subjects of general criminal law, corporations can be considered as perpetrators of criminal acts like humans as legal subjects. Unlike before, where the position of the corporation as a subject of criminal law is only accommodated by laws outside the Criminal Code which regulates certain offenses. The regulation outside of the Criminal Code makes the regulation of corporations a subject of criminal law and their criminal liability differs from one regulation to another. With the regulation in the R-KUHP, of course, it will also make uniform regulations regarding corporations as a subject of criminal law, so that there is no difference. However, the regulation of corporations as a subject of criminal law, the current R-KUHP concept is still considered to have shortcomings, because it uses the identification doctrine as the basis for criminal liability
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MARKUSHINA, NATALIA y NIKOLAY PARFENENOK. "PUBLIC DIPLOMACY OF TRANSNATIONAL CORPORATIONS ON THE EXAMPLE OF SWEDEN". SOCIOPOLITICAL SCIENCES 13, n.º 1 (28 de febrero de 2023): 145–54. http://dx.doi.org/10.33693/2223-0092-2023-13-1-145-154.
Resumen
The role of corporations in world politics continues to grow: today corporations are not only actors in world politics, whose capitalization competes with the nominal GDP of the world’s leading states. Nowadays corporations are the actors of public diplomacy gaining more and more weight. The goal of this article is to consider the theory of corporate public diplomacy and to research the formats of cooperation between the corporation and the state in the mutual promotion of their own brands on the example of the case study of the Swedish corporations IKEA, VOLVO, H&M: the article considers the use of the home country brand by the corporation in its own promotion, as well as the promotion of the national values of Sweden and the national brand of Sweden through advertising to a foreign audience. The article provides a SWOT analysis of corporate public diplomacy for both the state and the corporation, which demonstrates certain threats to both sides. As a conclusion a definition of corporate public diplomacy is given, based on the analysis of both the theoretical base and the practical operations of corporations.
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SAPOZHNIKOVA, Natal'ya G., Vera N. SERDYUK y Mariya V. TKACHEVA. "Tax information in non-financial corporate reporting". International Accounting 26, n.º 12 (15 de diciembre de 2023): 1396–418. http://dx.doi.org/10.24891/ia.26.12.1396.
Resumen
Subject. This article deals with the issues of disclosure of sustainable development as a direction of modern corporate non-financial reporting, which provides an assessment of the implementation of the corporation's strategy in terms of economic, environmental and social aspects of activities. Objectives. The article aims to analyze the current practice of non-financial reporting, identify strengths and weaknesses, and identify aspects of sustainable development for the corporation and stakeholders. The article also aims to develop recommendations and methods for independently conducting the procedure for the formation of non-financial reporting by a corporation, as well as reveal the interaction of elements of reporting in the field of sustainable development with the indicators of consolidated financial statements in various tax jurisdictions, and identify promising areas for the development of the theory and practice of non-financial reporting. Methods. For the study, we used the methods of detailing, observation, generalization, comparison, classification, grouping, etc. Results. The article reflects the formation and disclosure of information on taxes paid by corporations in various tax jurisdictions based on GRI standards, which ensures that stakeholders make informed economic decisions. Based on the results of the study, it is proposed to make disclosure in the consolidated financial statements on the basis of information systematized in the proposed format of management reporting Taxation of Corporations in the Reporting Period. Conclusions and Relevance. Non-financial reporting will improve the transparency of corporate activities, improve stakeholder engagement, and broaden the information base for investment decision-making and corporate social responsibility assessment. The results of the research can be used in the practical activities of corporations when disclosing tax strategies and taxes paid by corporations in various tax jurisdictions in non-financial reporting.
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Graf, Ferdinand y Martin Dittgen. "Networks and News in Credit Risk Management". Credit and Capital Markets – Kredit und Kapital: Volume 52, Issue 2 52, n.º 2 (1 de abril de 2019): 229–50. http://dx.doi.org/10.3790/ccm.52.2.229.
Resumen
Abstract The presumably most important function of a corporation is the establishment and management of connections to customers, suppliers, investors, debtors and competitors. All these connections may produce profits or bear risks. Hence, the isolated inspection of a corporation (or also a sovereign) may be insufficient. Instead, the economic environment of a corporation and its connections should be included in its valuation. Usually, this is done via manual and hardly standardized processes with their associated large efforts. This article presents a new method to analyze business news and to build up a network of corporations based on business news. To this end, we search in news articles from Reuters and Bloomberg for corporation names or synonyms and assume a connection exists between two corporations if the corporations are mentioned together frequently. Based on these connections, we (1) build up a network for the S&P500 companies, (2) identify groups therein to validate the approach manually and (3) test, whether corporations with many connections and a particularly favorable position in the network receive better rating grades compared to corporations with fewer connections and an average network position. The latter is equivalent to the question of whether a corporation’s connections are a driver of the firm value. Moreover, we use the business news to measure a corporation’s publicity and sentiment, and relate these to the corporation’s rating as well. Our empirical results indicate that the network properties, the sentiment and the media attention are contained in respectively affect the rating grade. Hence, the incorporation of news in the firm valuation – as it is done by many financial institutions – is reasonable. The factors mentioned above increase the explanatory power of our regression model significantly. Since many corporations have sufficient news coverage for our approach but are not rated from a rating agency, and hence must be rated with internal models, our approach may support manual processes in financial institutions and reduce efforts and costs. Zusammenfassung Eine der zentralen aber oft unterschätzten Aufgaben von Unternehmen ist der Aufbau und die Pflege von Beziehungen zu Kunden, Lieferanten, Gläubigern, Investoren oder auch Konkurrenten, aus denen Profite und gegebenenfalls auch Risiken resultieren. Daher ist die isolierte Betrachtung eines Unternehmens (oder auch eines Staates) für dessen Bewertung oft nicht ausreichend. Stattdessen sollten das wirtschaftliche Umfeld eines Unternehmens und die Verbindungen eines Unternehmens direkt in dessen Bewertung einfließen. Deren zumeist qualitative, wenig standardisierte Analyse verursacht bei Kreditinstituten meist hohe Aufwände. Dieser Artikel beschreibt die Analyse von Unternehmensnachrichten und die Herleitung von Netzwerken dieser Unternehmen aus deren Unternehmensnachrichten. Hierzu suchen wir in Nachrichten von Reuters und Bloomberg nach Unternehmensnennungen und gehen von einer Verbindung zwischen zwei Unternehmen aus, wenn diese häufig in denselben Nachrichten genannt werden. Aufgrund dieser Verbindungen (1) erzeugen wir ein Netzwerk für die Unternehmen im S&P500, (2) identifizieren nicht-triviale Unternehmensgruppen und (3) testen, ob gut vernetzte Unternehmen eine bessere Bonitätsnote von den Ratingagenturen erhalten als weniger gut vernetzte Unternehmen. Letzteres ist gleichbedeutend mit der Fragestellung, ob eine gute, zentrale Positionierung eines Unternehmens in einem Netzwerk einen messbaren Mehrwert für das Unternehmen schafft, der sich im Rating niederschlägt. Darüber hinaus nutzen wir die Unternehmensnachrichten auch dazu um Kennzahlen abzuleiten, die die Aufmerksamkeit und die Stimmung der Nachrichtenlage unternehmensspezifisch messen und somit das wirtschaftliche Umfeld eines Unternehmens quantifizieren. Bezüglich dieser Kennzahlen überprüfen wir ebenfalls, ob sie einen messbaren Einfluss auf die Ratingnoten haben. Unsere Ergebnisse legen nah, dass sich sowohl Netzwerkeigenschaften als auch die Nachrichtenlage in der Bonitätseinschätzung niederschlagen. Diese Kennzahlen steigern den Erklärungsgrad unseres Shadow-Rating Modells erheblich. Da viele Unternehmen eine für unseren Ansatz hinreichende Nachrichtenabdeckung besitzen, aber kein Agenturrating, kann unser Ansatz besonders bei der Bewertung von Adressrisiken mit internen Modellen manuelle Prozesse ablösen und zu Effizienzsteigerungen führen. JEL Classification: G14, L14, D85
35
Komleva, Natalia. "ARMED FORCES OF THE STATE AS AN INSTRUMENT TO SERVE THE INTERESTS OF GLOBAL AND TRANSNATIONAL CORPORATIONS". Political Expertise: POLITEX 17, n.º 2 (2021): 198–207. http://dx.doi.org/10.21638/spbu23.2021.206.
Resumen
In the article, the armed forces of the state are considered as a tool to serve the interests of global and transnational corporations. The problem is studied within the framework of the methodology of geopolitical realism. It is argued that the global and transnational corporations are economic empires and they have a structural characteristic of an empire as such: imperial center (a particular corporation), inclusions (other global and transnational corporations absorbed by this corporation) and economic limitrophes (dependent companies, in the share capital of which this global or transnational corporation has a blocking/controlling stake). With the collapse of the USSR and the world system of socialism, economic empires become a global actor not only in economic processes, but also in political and socio-cultural processes. Under the influence of these processes, the institution of the state itself is reformatted. It is transformed into a corporation-state and becomes a social resource for the struggle of corporations in all geopolitical spaces. As a result, the armed forces, as a structural element of the state, serve not so much the interests of society as a whole, but mainly the interests of global and transnational corporations based in a given country. The main functions of the armed forces of the corporation-state in the process of conducting conventional military operations in defense of the interests of specific economic empires are the following: an armed struggle with organizations representing the interests of opposing economic empires; control of a territory with the resources that are being developed by ledger-based corporations located in the state, the structural element of which is these armed forces; the creation of obstacles (constant military threat) to penetrate a certain resource territory of competing economic empires without the use of warfare technologies or military bases.
36
Flehantova, Anna. "COMPETITIVENESS OF TRANSNATIONAL COMPANIES OF CREATIVE INDUSTRIES MARKET IN PRE-QUARANTINE AND QUARANTINE PERIODS". Економіка розвитку систем 5, n.º 1 (28 de abril de 2023): 4–10. http://dx.doi.org/10.32782/2707-8019/2023-1-1.
Resumen
The article provides an analysis of several transnational corporations in the creative industry market, with a focus on «The Walt Disney Company». The company's various branches are united under one brand, making it unique in the world, but it still has strong competitors in different sectors, such as Sony Corporation, Fox Corporation, Comcast Corporation, and Netflix. The financial performance of these companies in 2018 and 2019 was generally better than in 2020 due to the impact of COVID-19, which particularly affected the profitability of «The Walt Disney Company». The company's revenue comes mainly from entertainment parks, which were significantly limited in 2020 due to COVID-19. In contrast, in 2019 and 2018, The Walt Disney Company's revenue was $14,438 million and $14,845 million, respectively. Sony Corporation's revenue increased gradually from $734,860 million in 2018 to $894,235 million in 2019. Comcast Corporation's revenue also increased from $19,009 million in 2018 to $21,125 million in 2019. Meanwhile, the revenue of Fox Corporation and Netflix in 2019 decreased slightly compared to 2018.
37
Kilar, Wioletta. "Spatial Concentration of IT Corporation Headquarters". Studies of the Industrial Geography Commission of the Polish Geographical Society 25 (15 de enero de 2014): 56–80. http://dx.doi.org/10.24917/20801653.25.4.
Resumen
This paper analyses spatial concentration of IT corporation headquarters (HQs) with the intention to identify the countries where IT corporation headquarters are concentrated. According to the research, from 2003 to 2011, the most dominant IT corporations had their headquarters in the USA, Japan and Taiwan, as these countries created the best conditions for their operations. In European countries, the highest number of company headquarters was reported in France, Germany and Switzerland. An analysis of the economic potential indicator showed that, over that period, IT corporations were growing dispersed in the global space. The phenomenon manifested itself by a drop in the number of corporations placing their headquarters in the USA and Japan, which translated into dispersed economic potential that, by the time, had been concentrated in these countries. Furthermore, newly emerging corporations from China, Ireland, India, the Netherlands, Mexico and Malaysia increased their importance in the sales structure. The high degree of economic concentration of IT corporations was confirmed by the synthetic metric of the economic potential, calculated on the basis of: the number of corporations, sales value, profit, the value of their assets and their market value.
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Zimova, Natalia S. y Sofia M. Kalashnik. "The image of state high-tech corporations as a factor in the professional choice of modern youth". Alma mater. Vestnik Vysshey Shkoly, n.º 1 (enero de 2024): 69–75. http://dx.doi.org/10.20339/am.01-24.069.
Resumen
The article is devoted to the analysis of the image of Russian high-tech state corporations, which in modern conditions are faced with the problem of attracting and retaining young specialists. One of the factors influencing the professional choice of young specialists is the image of corporations among young people. Based on the theory of social construction of reality and on articles on the formation of a corporate image, the authors highlight the social image of state corporations, which is formed spontaneously in the minds of young people under the influence of historical, social, cultural factors, and the image constructed by the management of state corporations using management technologies. Using the example of the state corporation Roscosmos, the authors identified and compared the social image among young people and the constructed image. In-depth interviews with representatives of the relevant departments of the Roscosmos corporation made it possible to identify the desired image for the corporation as an innovative and high-tech corporation that maintains its leading position in space, which is promising for young professionals. A questionnaire survey of Moscow youth revealed the predominance of a negative image of the company, which is especially pronounced among graduates of specialized educational institutions and young specialists in the aerospace industry. The identified discrepancy between the constructed image and the real image of the state corporation Roscosmos has a negative impact on attracting young specialists. The authors propose a number of measures aimed at solving the problem of constructing a positive image of state-owned high-tech corporations among young people.
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Alexander, Frederick. "Delaware Public Benefit Corporations: Widening the Fiduciary Aperture to Broaden the Corporate Mission". Journal of Applied Corporate Finance 28, n.º 2 (junio de 2016): 66–74. http://dx.doi.org/10.1111/jacf.12177.
Resumen
As a past practitioner of corporate law in Delaware for 26 years who remains convinced that the for‐profit corporation remains the best vehicle for raising and allocating private capital, the author nevertheless also believes that the stockholder primacy model that currently animates corporate fiduciary principles is too narrow. In the excerpts from his new book that make up this article, the author describes the “benefit corporation,” which introduces a corporate governance model based on stakeholder principles. This model encompasses a more complete recognition of the complex interdependencies between all aspects of a global society, and of the responsibility of corporations to reflect those interdependencies in their decision‐making. Although initially a skeptic, the author now believes that benefit corporation law offers an important opportunity for companies to align the interests of their investors with those of their stakeholders in a potentially value‐increasing way that is discouraged by traditional corporate law.State legislatures began authorizing benefit corporations in 2010, and they are now available in 32 U.S. jurisdictions. Over 3,000 benefit corporations have been formed. What's more, they are raising capital from traditional funders, including venture capitalists, and at least one benefit corporation has already gone public. As the author says in closing, “the stakeholder governance model facilitated by benefit corporations provides a clear path to a future of shared value creation, and some investors and corporations have started down that path.”
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Satria, Hariman. "PERTANGGUNGJAWABAN PIDANA KORPORASI DALAM TINDAK PIDANA SUMBER DAYA ALAM". Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada 28, n.º 2 (27 de junio de 2016): 288. http://dx.doi.org/10.22146/jmh.16722.
Resumen
AbstractIn ius constitutum of Natural Resources, the liability of corporate criminal, in any case, has been set in fve laws. First, fsheries and forestry law have similar formulation that corporations act as makers–undertakers are convicted. Second, plantation law, corporations act as makers –the corporations are convicted. Third, environmental law, corporations as makers –the corporation and the orderer are convicted. Fourth, mineral and coal mining law, corporations as makers –the board and the corporation are convicted. Indeed, there are inconsistencies in the regulation of corporate criminal liability in natural resources sector resulting in legal uncertainty.IntisariDalam ius constitutum SDA, paling tidak pertanggungjawaban pidana korporasi diatur oleh lima undangundang. Pertama UU perikanan dan kehutanan memiliki rumusan yang sama bahwa korporasi sebagai pembuat–pengurus dipidana. Kedua, UU perkebunan, korporasi sebagai pembuat–korporasi dipidana. Ketiga, UU lingkungan hidup, korporasi sebagai pembuat–korporasi dan orang yang memberi perintah dipidana. Keempat, UU minerba, korporasi sebagai pembuat–pengurus dan korporasi yang dipidana. Tegasnya ada inkonsistensi dalam pengaturan pertanggungjawaban pidana korporasi di sektor SDA sehingga menimbulkan ketidakpastian hukum.
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Efenyumi, Peter-Mario Efesiri. "Analysis of the Effects of Government Policies, Corporations' Magnitude and Profitability Level on Real, Accrual and Holistic Earnings Management". African Journal of Accounting and Financial Research 6, n.º 3 (14 de agosto de 2023): 68–80. http://dx.doi.org/10.52589/ajafr-34vczbj7.
Resumen
This study critically analyses the nexus between political regimes/government policies, corporations’ magnitude and profitability level and accrual, real or holistic earnings management among corporations in Nigeria. With this objective, a sample of 1173 observations was collected from 51 corporations for 23 years from 1999 to 2021. Adopting the ex-post-facto design, three hypotheses formed three models analysed with the manova and mvreg. The result showed that political regimes/government policies are evidently statistically significant and determine the extent to which corporations engage in either accrual, real or holistic earnings management. It further showed that corporation magnitude (corpmagt) influence is negative and statistically significant across all the dependent variables; accrual earnings management (accrmgt), real earnings management (realmgt) and holistic earnings management (hoengmgt) while corporation profitability level (cproflev) is positive to accrmgt and negative to both realmgt and hoengmgt. In line with the aforementioned result, it was recommended, amongst others, that CEOs and shareholders of corporations should tighten their supervisory roles by carefully scrutinising all management actions with respect to their reporting policies, choice of accounting treatment and full disclosure.
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Atkinson, Evelyn. "Telegraph Torts: The Lost Lineage of the Public Service Corporation". Michigan Law Review, n.º 121.8 (2023): 1365. http://dx.doi.org/10.36644/mlr.121.8.telegraph.
Resumen
At the turn of the twentieth century, state courts were roiled by claims against telegraph corporations for mental anguish resulting from the failure to deliver telegrams involving the death or injury of a family member. Although these “telegraph cases” at first may seem a bizarre outlier, they in fact reveal an important and understudied moment of transformation in the nature of the relationship between the corporation and the public: the role of affective relations in the development of the category of the public utility corporation. Even as powerful corporations were recast as private, rights-bearing, profit-making market actors in constitutional law, a significant minority of rural state courts deviated from the common law to impose liability for mental anguish on negligent telegraph corporations. They did so on the basis that telegraph companies bore a duty to protect the emotional wellbeing and family connections of their customers. In this, courts gave voice to the popular view, voiced by telegraph users and promoted by the companies themselves, of the telegraph corporation as a faithful servant of individual families and communities. In so doing, they embedded the historical and popular perception of the corporation as “servant” into the definition of “public service.” This Article exposes the private law of the public service corporation and the noneconomic dimension of the legal category of “public utility.” Current scholarship has focused on how turn-of-the-century jurists developed the category of “public utility” or “public service” corporation to justify state economic regulations that would otherwise infringe on corporations’ newfound constitutional rights. The telegraph cases reveal a concurrent and complementary development in tort law: the imposition of affective responsibilities on certain corporations as well. Illuminating this doctrine offers an example of how the public utility category could be mobilized to protect the emotional as well as economic wellbeing of the public today.
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Bamisaye, O. S. y A. N. Nkitma. "Dynamic relationship between corporate governance practices and managerial efficiency: special reference to Nigeria Port Authority". Journal of Global Social Sciences 4, n.º 13 (17 de marzo de 2023): 77–101. http://dx.doi.org/10.58934/jgss.v4i13.136.
Resumen
There are continuous growing in the awareness and interest of the corporate governance practices in modern-day corporations in which most of this public corporation because of the unexpected liquidations of the corporation’s examples like the Enron Corporation, WorldCom, Parmalat, Barings Bank and other global brands. The fall of all these corporations among others in the world has been cause by an unethical business conduct; accounting fraud, poor corporate governance practices and managerial inefficiencies these became lesson points for corporate organisations the world over, including Nigeria. The challenges facing the cooperate governance has become a serious and devastated problem for the Nigerian firms which leads to a reduction rate in the contributing to the gross domestic product which in turn decrease the rate of unemployment. The importance of corporate governance is to ensure compliance with all the processes, rules and regulations for well-organized delivery of managerial efficiencies in the development of a nation. This also has become an important argument among the scholars, reasons because of the failure of government, which is sponsored by the previous large state corporations across the globe. This study, therefore, study the dynamic relationship between Corporate Governance Practices and managerial efficiency: special reference to Nigeria port authority, the study adopted a cross-sectional descriptive research approach using quantitative research method, in which a self-administered questionnaire in the gathering of data, the regression model, ANOVA results and Duncan's post hoc tests are the statistically technique which was used for the data analysis. In which six (6) of the questionnaires retrieved were found to be improperly filled -that is, which means that there are incomplete data which was not included in the analysis. The study concludes that the study reflects the results shows that there is a high level of corporations in the measures of the extent of compliance with corporate governance practices, also returning equally high percentages in the measures of level of perceived managerial efficiency recorded in them. The results later show that the public corporations falls into same group level of compliance of the practices corporate governance practices as in level of managerial efficiency.
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Erickson, Merle M. y Shiing-wu Wang. "Tax Benefits as a Source of Merger Premiums In Acquisitions of Private Corporations". Accounting Review 82, n.º 2 (1 de marzo de 2007): 359–87. http://dx.doi.org/10.2308/accr.2007.82.2.359.
Resumen
Scholes et al. (2005) predict that S corporations, and other conduit entities such as partnerships and LLCs, can sell for a tax-driven purchase price premium relative to C corporations. We test this conjecture by comparing purchase price multiples in a sample of taxable stock acquisitions of S corporations to purchase price multiples for a matched set of taxable stock acquisitions of privately held C corporations. Consistent with Scholes et al.'s (2005) predictions, we find evidence that the organizational form of the target influences acquisition tax structure and acquisition price. Specifically, the evidence supports the conclusion that conduit entities (S corporations) fetch a taxbased purchase price premium relative to similar C corporations. Furthermore, our estimates indicate that average tax benefits in S corporation acquisitions are equal to approximately 12–17 percent of deal value.
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Popov, A. N. "The Structure of Russian Large Business Demand for Innovation in the Contex of Corporate Accelerators". Vestnik of the Plekhanov Russian University of Economics 17, n.º 4 (23 de julio de 2020): 36–47. http://dx.doi.org/10.21686/2413-2829-2020-4-36-47.
Resumen
The article studies the dynamics of the corporate accelerator model development in Russia from 2013 to 2020, the existing model of corporate acceleration and subsequent introduction of the start-up product in the corporation, as well as the structure of Russian corporations’ demand for innovation solutions of start-ups. The low level of Russian business digitalization in comparison with EU countries, dropping dynamics since 2013 of the specific weigh of innovation products and services in the total volume of sold products and services and the growing activity of corporations in the field of innovation in 2016–2019 stipulate a high potential of corporate innovation development in Russia. By studying 54 programs of corporate acceleration the author identified the key models of corporate accelerators’ organization in Russia and showed the growing dynamics of their development since 2018. For deeper investigation of the mechanism of start-ups and corporations interaction in the context of corporate accelerator through system analysis the article provides the model of organizing corporate accelerator and pilot launch of joint work of start-up and corporation on the basis of reports by spokesmen of Russian corporations at conferences and webinars. Based on open information about 72 innovation projects and experience of interaction of Russian corporations from telecommunications and finance fields the structure of corporations’ demand for highlytechnological solutions of start-ups was identified. Through classification methods the author described the demand in view of methods of technology introduction, the sphere of using technology in the corporation and key technologies applied in innovation solution of start-ups.
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Bowie, Nikolas. "Corporate Democracy: How Corporations Justified Their Right to Speak in 1970s Boston". Law and History Review 36, n.º 4 (28 de agosto de 2018): 943–92. http://dx.doi.org/10.1017/s0738248018000160.
Resumen
AbstractIn the early 1970s, the executives of the First National Bank of Boston spent hundreds of thousands of the bank's dollars on ads opposing statewide efforts to raise their personal income taxes. When frustrated Massachusetts legislators banned this sort of corporate spending, the executives sued, arguing that “corporations have the same First Amendment rights as individuals.” In First National Bank of Boston v. Bellotti, the Supreme Court held for the first time that the First Amendment protects all political speech, even ads paid for by a corporation. Surprisingly, the first corporation to take advantage of this decision was not the bank, but the city of Boston--a municipal corporation that spent nearly a million dollars on a new referendum in the fall of 1978.This article discusses the history of the 1978 referendum, one pitting municipal corporations against business corporations. It argues that the referendum and the discourse surrounding it made it intuitive for Bostonians that all corporations, banks and cities, are representative institutions. Corporations can “speak” only by spending money, and the leaders of Boston and the bank justified spending other people's money by pointing to the internal elections that put them in office. But voters were skeptical of the argument that “corporate democracy” alone could guarantee that elected executives spoke with the consent of the people they purported to represent. The article offers a novel contribution to the historiography of modern business and politics: a legal history of how corporations--municipal and financial--became politicized in the wake of evolving First Amendment free-speech doctrine.
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Lie, Hendrik, Fadiyah Ramadhani Putri y Inggrid Florencya Tanlilessy. "Tindak Pidana Penyuapan oleh Korporasi dari Sudut Pandang Teori Identifikasi". Al-Jinayah Jurnal Hukum Pidana Islam 6, n.º 1 (12 de junio de 2020): 202–28. http://dx.doi.org/10.15642/aj.2020.6.1.202-228.
Resumen
Corporations can become legal subjects of criminal acts of corruption and be criminalized under the Law on the Eradication of Corruption in Indonesia. One of the theories that can be used to make corporations as perpetrators of criminal acts of corruption is the identification theory. It sees the actus reus and mens rea of ??the management as a reflection of the actus reus and mens rea of ??the corporation itself so that the actions of the management must be considered the actions of the corporation. As a result, it is interesting to analyze whether a corporation can be held responsible for the bribery crime committed by corporate management to benefit the corporation from the identification theory? This research is a normative juridical study using a statutory approach and a conceptual approach, to conclude that a corporation can be convicted if the corporation has fulfilled the elements of the criminal act of bribery, and has actus reus and mens rea in committing the act. Based on these results, the Corruption Eradication Commission should emphasize the form of criminal responsibility by corporations and managers for corporate actions and management in carrying out corruption cases committed in the interest of the corporation.
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Kurchenkov, Vladimir, Olga Makarenko y Sergey Sokolov. "Features and Significance of Innovative Activities of State Corporations in Development of Regional Economy". Regionalnaya ekonomika. Yug Rossii, n.º 3 (septiembre de 2022): 36–45. http://dx.doi.org/10.15688/re.volsu.2022.3.4.
Resumen
The article discusses the features of the functioning of state corporations, their subsidiaries and holdings in the creation and production of innovative products, introduction of new technologies in the development of industries and the social sphere. The main directions of innovative activities of state corporations are presented (on the example of Rostekh State Corporation, Rosatom State Corporation, Roscosmos State Corporation), connected with the implementation of educational activities in the field of science and innovation development, research and development, participation in the implementation of federal targeted projects and programs, development of technological platforms. A model of open innovation is described, which makes it possible to attract external sources for the search for new ideas and projects. The influence of innovative activity of state corporations on the development of specific regions was established. In addition to territorial presence of specific subsidiaries of corporations, there is active interaction with the government of the regions and city administrations. Joint projects of industrial, infrastructural and social type are being realized. Besides, the article gives a description of regional investment structure of the state corporations being part of “VEB.RF”, approved for financing projects in the territory of a specific federal district. It was found that the innovative activity of state corporations has impact not only on internal success and the production of its own competitive products, but also creates positive prerequisites for the further development of external innovations, contributes to the introduction of new technologies in a number of strategically important industries. The conclusion is made that it is necessary to develop further the innovative activities of state corporations in order to promote regional innovative activity connected with the joint implementation of priority projects in key areas of industry, development of hightech industries, introduction of innovations in education, science, medicine and the economy as a whole.
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Ruhiyat, Satya Marta, Ismansyah Ismansyah y Nani Mulyati. "Application of Republic of Indonesia Supreme Court Regulation No. 13 of 2016 Concerning Procedures for Subscribing to Criminal Cases by Corporations in Corporate Criminal Responsibility in Indonesia Based on the Decision of the Central Jakarta District Court Number: 94 / Pid.Sus-TPK / 2017 / PN. Jkt.Pst". International Journal of Multicultural and Multireligious Understanding 6, n.º 2 (15 de mayo de 2019): 385. http://dx.doi.org/10.18415/ijmmu.v6i2.725.
Resumen
Corporations at this time are no longer just subjects of ordinary law, but corporations are now a forum for corruption. Corporate criminal sanctions in Decision Number Number: 94 / Pid.Sus-TPK / 2017 / PN.Jkt.Pst the judge imposes criminal sanctions not only on the accused individual but also imposes criminal sanctions on the corporation PT. Duta Graha Indah (PT.DGI). In 2009-2010 PT. DGI through its main Director at that time made an agreement in the arrangement of the development projects for special infection hospitals and tourism at Udayana University in the 2009 and 2010 fiscal years in order to win PT DGI as the implementation of work (partners). Problems in ensnaring corporations against cases of corruption committed by corporations are still difficult to implement in Indonesia. So that the judge's consideration in the decision becomes the basis for making a decision for the judge in imposing criminal penalties on the corporation PT. DGI. The research method used is normative juridical. From the results of the study, it can be concluded that judges based on vicarious criminal liability assess the existence of a working relationship in which the mens rea drawn in the defendant knows corruption but is passive with actus reus drawn from the actions of the head of the PT. Other DGIs to coordinate with other parties for and on behalf of corporations that cause illegal acts. The judge considered the mistakes imposed on the corporation were mistakes made by the management so that the corporation could be held responsible for criminal acts of corruption that had been committed.
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Huang, Chiu, Chao y Arniati. "Critical Success Factors in Implementing Enterprise Resource Planning Systems for Sustainable Corporations". Sustainability 11, n.º 23 (29 de noviembre de 2019): 6785. http://dx.doi.org/10.3390/su11236785.
Resumen
More and more companies are significantly introducing enterprise resource planning (ERP) systems to secure enterprise resources for effective distribution and provide accurate data for sustainable development in enterprise. Recently, Type B laboratory has promoted the utilization of the corporation’s own sustainable developments of the business model philosophy to affect the society and to solve social and environmental issues. The form of organizations arising from this certification process is referred to as the B Corporation, and this represents the implementation and commitment to sustainable development. Thus, decision-makers of B Corporation who can utilize ERP system tools well can coordinate sustainable activities better. There is not enough literature at this stage to provide the key success factors of implementing the ERP system for the B Corporation in Taiwan. This study extensively reviews the literature and conducts a modified Delphi expert questionnaire survey to elucidate the critical success factors of B Corporations’ implementation of ERP systems. The research results can assist the sustainable value of B Corporation and contribute to the current literature of improving critical success factors. The limitation of this study is that it only represents the perspective of B Corporation in Taiwan. Second, this study is unable to encompass all key success factors (CSFs) pertaining to ERP systems.