Search results for "Corporate Governance"
showing 10 items of 502 documents
Corporate e-Governance Disclosure in the Digital Age: An Empirical Study of Spanish Listed Companies
2005
Corporate governance research has focused mainly on the analysis of the information that firms ought to disclose and the effects of disclosure, basically without considering the media involved. This paper examines the relevance of technology, and particularly the internet, for the improvement of corporate governance and transparency in listed companies. The need for this study is clear in view of the increasing interest shown by supervisory authorities for the oversight of the European and US capital markets in regulating not only content but also the manner in which corporate governance information is disclosed over the internet. In this paper we have quantified three corporate governance …
Editorial: Is There Still Something to Learn about the Association of Corporate Governance with Firm Performance?
2016
The association of Corporate Governance (CG) with Firm Performance (FP) has always been an issue relevant to management literature, despite the notable heterogeneity of studies and their mixed results highlighting the opportuneness of continuing to investigate the association of CG with FP. The article aims to contribute to this lively debate by pointing out the main causes of the mixed findings and the contributions of three papers which, in the authors’ opinion, add knowledge to the CG-FP research stream, which deserves more empirical research, as there is still something to learn about this association. us possibilities of majorly used social media websites and the products which are be…
Linkages between the Elements of Management Control Systems in a Non-Profit Organization
2011
This qualitative case study examines the emergence of MCS package. We apply the MCS package framework of [Malmi, T. and Brown, D.A. (2008) Management control systems as a package-Opportunities, challenges and research directions, Management Accounting Research, Vol. 19, Iss. 4, pp. 287-300] and investigate the linkages between different control elements of MCS package. The control elements of MCS package, particularly governance structures and cybernetic systems became often overlapping and redundant. All the control elements remained in the MCS package when they were once constructed. Even tough a large number of cybernetic controls (i.e. balanced scorecard, budgets, quality management sys…
The Multicriteria Electre III Model Applied to the Evaluation of the Placement of University Graduates
2010
During the last years the Italian university system has been undergoing a reform process regarding issues of governance such as the progressive financial autonomy of the University (art. 5, law 537/24 December 1993) and the reshape of the academic curricula (law 509/99 and 270/04). The most obvious result of this complex process has been the challenging attempt to manage a necessary change in a context of limited financial resources. In order to encompass the composite features of an efficient and effective management of resources, features of high relevance for the full accomplishment of the reform benchmarks, one has to take into account the academic organisation’s objectives, so that to …
Towards more equity concerning quality of Urban Waste Management services in the context of cities
2018
Abstract An innovative combined evaluation approach is proposed in the present paper to deal with the issue of the performance measurement and comparison of Urban Waste Management (UWM) services in the context of cities. The ELECTRE III method is initially considered as tool able to execute a multi-criteria analysis aimed at ranking UWM systems based on their integration and sustainability levels. The latter are comprehensively evaluated via the recently developed “Wasteaware” Integrated and Sustainability Waste Management indicators framework, which takes into account physical components and governance aspects of UWM systems. Then, on the basis on ELECTRE III results, a practical gaps inve…
Family and non-family businesses in iran:Coupling among innovation, internationalization and growth-expectation
2021
Gallo and Sveen, in 1991, specified problems of whether family businesses can take advantage of factors facilitating internationalization. We compare family and non-family businesses in innovation, export, and growth-expectation, and consider how outcomes are aligned, with a coupling that may be loose, with a synergy that benefits the business. This raises a further issue, is governance of a business affecting not only each of the outcomes but also their coupling. A representative sample of 530 Iranian businesses was surveyed in 2018 for Global Entrepreneurship Monitor. Innovation, export, and growth-expectation are found to be lower in family businesses. Coupling between innovation and exp…
Climate change and reindeer management in Finland: Co-analysis of practitioner knowledge and meteorological data for better adaptation.
2020
Abstract We studied interannual variability and changes over time in selected climate indices in the reindeer management area (RMA) in northern Finland. We present together the knowledge possessed by reindeer herders with information from meteorological measurements over three decades. The practitioner knowledge was gathered via a survey questionnaire addressing herder observations of long-term changes (approximately during the past 30 years) in climatic conditions and their impacts on herding during the four seasons. A set of temperature-, precipitation- and snow-related indices relevant for herding within the RMA was derived from spatially interpolated daily meteorological data (1981–2010…
The Blue Flag Programme AS Pro-Environmental Behaviour Instrument for Coastal Destinations: Towards Municipal Coastal Governance and Communication
2021
The research focuses on evaluation of the Blue Flag programme implementation in Latvia since the year 1998, when the programme’s operations started. It includes analysis and an overview of both the national and local level impacts and the results of the programme implementation. With regard to national level, approach and experience, the overview focuses on effectiveness and the role of the Blue Flag programme as a supporting instrument for successful implementation of environmental legislation. This programme is also analysed as a communication instrument in promoting environmental policies within 500 km long of coastline areas, which in Latvia are announced the national interest territori…
La gobernanza compartida y la razonabilidad como aportaciones éticas a la política sanitaria
2013
La salud es uno de los derechos humanos fundamentales. Reconocerla como tal conlleva la obligación estatal de garantizar un mínimo de oportunidades para mantenerla o recuperarla cuando se pierde. Ese mínimo puede quedar sin cubrir en épocas de crisis económica, como la que estamos viviendo. La medicina gestionada (managed care) centrada en lo económico surgió tras la crisis de 1973, con el objetivo de condicionar las decisiones clínicas por factores económicos. En la práctica, la medicina gestionada convirtió el control de los costes económicos en un fin en sí mismo olvidando la equidad, por lo que ha sido cuestionada éticamente. Desde entonces, muchos autores han afrontado la tarea de comp…
Taxation in Emerging Market and Middle-Income Economies: Similarities and Differences Between Countries from Europe and Central Asia
2018
The studies and the research from specialty literature demonstrate that a free-open policy and an efficient governance of the economy are the basic pillars for economic and social growth, taxation having an essential role in the life of any nation. A fiscal system based on horizontal and vertical equity, stability, predictability, and efficiency contributes significantly to the sustainability of public finances. Based on these considerations, through this article, we will highlight the main similarities and differences in the field of taxation at the level of countries that are included in the emerging market and middle-income economies category from Europe and Central Asia, to identify bes…