Search results for "SOFC"
showing 10 items of 660 documents
How Does Family Management Affect Firm Performance : Evidence from Taiwanese Firms
2011
This study used the panel data of 465 Taiwanese listed companies by applying both accounting and market-value indicators to an examination of family management’s influence on firm performances. The empirical results show that family firms in Tai-wan have performed better than non-family firms. The combination of equity owner-ship and management right has helped family firms reduce agency cost and enhance firm value in the long run. As for family management, the empirical results suggest that if the founder serves as the chairman and CEO at the same time, it is most benefi-cial to the firm’s performance. When the position of CEO is passed to a hired manag-er, it may enhance firm performance …
Professional Accountants' Ethical Intent - The Impact Of Job Role Beliefs And Professional Identity
2012
Although ethics is commonly defined as the science of the moral, the present paper shows that the larger part of contributions to the emerging innovation ethics discourse rather does than studies moral communication. Instead of descriptevely analyzing how moral dilemmas are soleved and decision-making refers to moral communication, contemporary innovation ethicists try to solve moral dilemmas by moral communication. In doing so, the larger part of innovation ethics is subject to a self-confusion with its own research fiels. As as result, ethics subordinates its own code of truth to the codes of power, health, law, money, and further function systems of society. Challenging this thrend, the …
MOESM1 of Is physician assessment of alcohol consumption useful in predicting risk of severe liver disease among people with HIV and HIV/HCV co-infec…
2019
Additional file 1. Table S1. List of Ethic Committees that Approved Icona Study.
MOESM1 of Clinical interval and diagnostic characteristics in a cohort of bladder cancer patients in Spain: a multicenter observational study
2017
Additional file 1. List of Ethic Committees that approved the study.
Value added taxes on electronic commerce: Obstacles to the EU Commission’s approach
2000
While e-commerce is developing tremendously fast, domestic politics and legislation labour to keep up with the dynamics of the new technology. Among other things, fiscal law is a particularly explosive area. Here, the current proposal of the EU Commission is to apply the already existing value added tax to e-commerce. By doing so, the Commission hopes to prevent the massive threatened shortfall in tax revenue. How is this approach of the Commission to be judged? Are there any alternatives?
Supervisory Review of Key Functions
2015
Picking up from the Chap. 7 examination of the term “key functions” and of the key function holders, this chapter undertakes an examination of the supervisory review of key functions. In particular, this inquiry involves the areas of supervision of the key function holders as to fit-and-proper monitoring, the issue of remuneration of key function holders, the duties of notice and disclosure attendant on a change in key function holders, and the powers of insurance supervisory authorities in the supervision of key function holders.
CEOs entrenchment and shareholders' wealth
1998
In the agency relation between the shareholders and the CEO, everybody try toreinforce his or her position. For the CEO, it means the pursuit of a betterentrenchment, which allows him to reduce the risk of being dismissed. Theentrenchment model develops the importance for the CEO to get internal or externalconnections and to make efforts in order to attain a higher performance. From a sampleof 1747 annual observations concerning 258 CEOs of public firms for the 1966-1990period, empirical measures allow us to estimate the importance of internal networksand past performance by establishing a measure of CEO entrenchment. Furthermore,we observed, for the shareholders, the existence of an optimu…
La formalisation de l'éthique:un outil stratégique pertinent pour l'entreprise
2000
Ethical formalization is a statement setting down corporate values, principles and beliefs. Analysis of ethics policies in large France based companies shows that it is becoming a new dimension of management completing corporate strategy. The study of these ethical formal policies is followed by a criticism.
Reminders of responsibility : Journalism ethics codes in Western Europe
2022
Journalistic codes of ethics articulate conventions of professionalism as it is understood in Western democracies. Codes of ethics combine theoretical and applied ethics, defining the duties (e.g., service of the public, respect for human dignity, etc.) and offering practical instructions for information gathering, processing, and publishing. Codes of ethics do not solve ethical dilemmas but oblige journalists toward moral reasoning and give advice for making the right decisions. The codes of ethics created for traditional media have become insufficient in the current digital media era. The internet is global, as is the public, and increasingly, also the practice of journalism. The global i…
Design of experiment approach applied to reducing and oxidizing tolerance of anode supported solid oxide fuel cell. Part I: Microstructure optimizati…
2011
The main drawback of Ni/YSZ anode supports for solid oxide fuel cell application is their low tolerance to reducing and oxidizing (RedOx) atmosphere changes, owing to the Ni/NiO volume variation. This work describes a structured approach based on design of experiments for optimizing the microstructure for RedOx stability enhancement. A full factorial hypercube design and the response surface methodology are applied with the variables and their variation range defined as: (1) NiO proportion (40-60 wt% of the ceramic powders), (2) pore-former proportion (0-30 wt% corresponding to 0-64 vol.%), (3) NiO particle size (0.5-8 mu m) and (4) 8YSZ particle size (0.6-9 mu m).