Search results for "STRATEGY"

Corporate Governance in Scandinavia

2008

This article addresses the role of formal institutions and informal networks on corporate governance practices. The existing corporate governance literature has mostly examined the formal institutions, such as the effect of legal systems. Our contribution is to consider the effect of informal “small world” characteristics of ownership and board networks. We use the case of Scandinavia (Denmark, Norway and Sweden) to examine these effects. Our empirical results reveal large differences in formal board and ownership structures between the Scandinavian countries, but strong similarities in terms of law enforcement, political stability, government effectiveness, rule of law, control of corrupti…

Developments in financial information by local entities in europe

2010

In recent years, most Organisation for Economic and Cooperation Development (OECD) countries have brought in important reforms into their public accounting systems with the objective of both improving public service management and increasing the transparency and accountability of governments. Reforms of government accounting share a common direction towards the implementation of accrual-based accounting systems. In this context, this paper presents the situation of local government accounting systems in European countries with the aim of showing the degree of uniformity/ heterogeneity that currently exists among the countries considered and why differences persist nowadays, trying to classi…

Ambush Marketing in China: Counterbalancing Olympic Sponsorship Efforts

2008

This paper provides an empirical insight into the perception and use of ambush marketing on the People's Republic of China public television network CCTV5 (the official Olympic broadcaster), by examining the commercials used by various corporations during its coverage of the 2004 Olympic Games in Athens. A five-point categorization is presented to distinguish between various methods of ambushing. Despite the efforts of the Beijing government to fight ambush marketing ahead of its Olympic Games in 2008, the results demonstrate that concerns about the practice of ambush marketing in China must be taken seriously. An analysis of 40 commercial spots was carried out, based on China's 2002 Olympi…

Assessing congestion in emergency obstetric care in public hospitals in Tamil Nadu

2018

Purpose The purpose of this paper is to assess congestion as the simultaneous occurrence of desirable health output (e.g. maternal admissions) along with undesirable output (e.g. still births (SB)), in emergency obstetric care settings of public hospitals in Tamil Nadu. Design/methodology/approach The study is based on a cross-sectional data set of 97 public hospitals collected by the statistical cell of Tamil Nadu Health Systems Project for the year 2013–2014. The study uses three inputs – beds, doctors and nurses; three desirable outputs – maternal admissions, neonatal admission and live births; and four undesirable outputs – SB, intra-uterine deaths, neonatal deaths and maternal deaths.…

La Fuerza Multilateral y la multiplicidad nuclear en la OTAN (1960-1965)

2017

Desde finales de la década de 1950 y hasta 1965, el gobierno de Estados Unidos (EEUU) promovió la creación de una fuerza naval armada con misiles balísticos, conocida como Fuerza Multilateral (Multilateral Force, MLF), con tripulaciones multinacionales y bajo mando de la Organización del Tratado del Atlántico Norte (OTAN). La propuesta inicial de la administración Eisenhower trataba de satisfacer las quejas de algunos miembros de la OTAN acerca del monopolio que EEUU ejercía sobre la defensa nuclear de Europa. Aunque oficialmente se buscaba proporcionar un papel activo a los países europeos, en particular Alemania, en la estrategia nuclear conjunta, con la MLF los EEUU confiaban en inducir …

Carbon management accounting and financial performance: Evidence from the European Union emission trading system

2020

Companies are responding to the effects of climate change by reducing CO2 emissions as a way of managing stakeholder interests and complying with legal and regulatory requirements. In Europe, the emissions trading system is consolidated as a limiting market and control scheme to support business climate change management through a collaborative relationship between government and industry. This work focuses on the economic accounting field, analysing carbon management accounting and its impact on financial performance in scenarios attached to that trading system. The methodological approach used is quantitative, empirically testing the hypotheses through a multiple regression analysis with …

Trends in government communication in The Netherlands

2008

PurposeThe purpose of this paper is to provide a current state of the art of government communication in The Netherlands which can help to promote a dialogue about how communication quality in this field can be improved further.Design/methodology/approachIn 2006 a survey was conducted for the second time to trace the communication trends in ministries, provinces, municipalities and water boards. The survey was set up in association with sector representatives and it is implemented every two years. The respondents were the top manager and the communication managers of all organisations in the four public sectors. The questionnaire was answered online and the response was 33 per cent.Findings…

E‐corporate social responsibility in small non‐profit organisations: the case of Spanish ‘Non Government Organisations’

2012

The image and the reputation of small NGOs have direct bearing on the capacity of these entities to retain and attract members, volunteers and donors. These attributes have been linked to the concept of Social Responsibility. Therefore, for NGOs to be socially responsible and to make this fact known is a key factor that will have a positive influence on their image and reputation and will contribute to their being recognised and to strengthening social confidence in them. This article analyses the e‐corporate social responsibility in Spanish NGOs. It shows the infra‐use that NGOs make of the Internet as an information medium to communicate their Corporate Social Responsibility (CSR) practic…

The usage of digital marketing channels in SMEs

2015

Purpose – The purpose of this paper is to provide insights into the utilization and goals of digital marketing, and examines factors that influence the adoption and use of digital marketing channels in SMEs. Design/methodology/approach – The data comprises semi-structured theme interviews in SMEs among 16 managers and 421 survey respondents in Central Finland. Findings – The results of this study reveal that SMEs seem not use the full potential of the new digital tools, and so are not deriving benefit from the opportunities they provide. Furthermore, the results also raise the question of whether SMEs have understood the fundamental change in the nature of communication brought about by di…

2021