Search results for "TSO"
showing 10 items of 546 documents
The engagement of auditors in the reporting of corporate social responsibility disclosure
2018
In this research, we aim to examine how large auditing firms and audit/non‐audit fees affect corporate social responsibility (CSR) disclosure. We show that the big four auditing firms and the audit and non‐audit fees paid by audited firms encourage CSR reporting. Overall, our findings suggest that big auditing firms play a relevant role in CSR disclosure, which may help to mitigate informative asymmetries between managers and stakeholders. Furthermore, audit and non‐audit fees paid by audited companies promote voluntary non‐financial information disclosure. These findings should be of interest to policymakers given the relevant role that CSR disclosure may play in the decision‐making proces…
CREATIVITY VERSUS ILLEGALITY WHEN OPTIMIZING A COMPANY`S FISCAL COST
2012
Effectively managing the economic and financial resources of any company means taking account of business fiscal level, too. Companies concern is shifting from effective economic management to optimum fiscal management also known as fiscal optimization. It should be specified that managing taxes and fees in order to optimize them does not mean infringing the law. Correct and justified fiscal management can help prevent the inconveniences caused by tax evasion or fiscal frauds.
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.
Vietnam as an emerging destination for offshore outsourcing of software development for finnish companies: A conceptual perspective
2009
Companies are constantly under pressure to produce software products more efficiently and within tight budgets. Offshore outsourcing has been seen as one solution to the dilemma, and lucrative outsourcing businesses have evolved in many countries, such as India, China and Russia. Vietnam is now emerging within this global outsourcing sector. This study investigates Vietnam as an offshore outsourcing destination for Finnish companies for developing their software products and related services. The research was undertaken by reviewing the literature of a) offshore outsourcing, b) offshore software production, c) information technology industry in developing countries, especially in Vietnam an…
Workshop on Global Outsourcing of Software Development
2010
Global outsourcing is a pertinent issue in today’s business world. Increasingly, software and non-software organizations from private and public sectors are attempting to develop some or all of their software through global outsourcing in order to enhance innovation, reduce development time and cost, improve quality and productivity, adapt to changing global economic and market conditions, to name a few. Global outsourcing is composed of near shore outsourcing (the software development work is done by the service provider in a nearby country) and offshore outsourcing (the development work is done in a very far away country). Global outsourcing is gaining significant importance, as it can pr…