Search results for "corpora"
showing 10 items of 1437 documents
Improving the Quality of the Comply or Explain Approach and Introducing Self-Monitoring Through Online Feedbacks
2017
Codes of corporate governance and comply or explain approach are always at the core of the European Union agenda. This paper will deal both with the evolution of codes of corporate governance across Europe, and with the 2014 Recommendation. The idea put forwards is that regulators, at both EU and national level, should mainly improve the environment where the comply or explain approach is applied and introduce a system of self-monitoring through online feedbacks only. Arguably, this proposal might offer Member States a light-touch way to comply with Art. 11 of the 2014 Recommendation laying down that “[i]n order to motivate companies to comply with the relevant corporate governance code or …
eWOM sobre Responsabilidad Social Corporativa: su efecto sobre la utilidad percibida, la influencia percibida y la equidad de la marca de los destino…
2017
Desde la línea del Comportamiento del Consumidor y de la aproximación de la Sustentabilidad Corporativa, esta tesis analizó la influencia que ejerce la comunicación boca-oído electrónica (eWOM) de la Responsabilidad Social Corporativa (RSC) sobre la utilidad percibida del eWOM (UP), la influencia percibida del eWOM (IP) y la equidad de marca basada en el consumidor (EMBC), considerando en el estilo del eWOM los argumentos sobre las dimensiones ambiental, económica y sociocultural de la RSC y los tipos de contenido emocional y racional. Para lograr este propósito se desarrollaron dos etapas de investigación. En la etapa exploratoria se estudió el estilo del eWOM de los destinos turísticos (D…
Responsabilidad civil derivada de daños corporales (enfermedades y malformaciones) de menores durante el embarazo y la lactancia
2015
Es un hecho constatado por los expertos, y así se ha observado en la realidad social, que los progenitores pueden causar al feto desde el momento de la concepción hasta el momento de su nacimiento, durante la permanencia en el seno materno, daños, bien causándole lesiones o trasmitiéndole enfermedades, ocasionando menoscabos, con diferente grado de afección, en su salud, determinando por ello una conculcación de su integridad física. No existe en nuestro ordenamiento jurídico una norma concreta que de manera explícita reconozca al concebido no nacido el derecho a la vida y a la integridad física, dado que no se le atribuye personalidad jurídica por aplicación de los arts. 29 y 30 CC. Pese a…
Conciencia emocional, estados de ánimo e indicadores de ajuste individual y social en niños de 8-12 años
2014
Emotional awareness, mood and individual and social adjustment outcomes in children aged 8-12 years old. Abstract: Emotional awareness or conscious experience of emotion is a key concept related to different individual adjustment child outcomes, such as somatic complaints. This relationship, moderated by mood, has been found in preadolescent and adolescent population. However, little is known in younger children and including other adjustment outcomes, such as adaptation. Therefore, the objective of this work is to analyze the contribution of emotional awareness and mood upon different adjustment outcomes: somatic complaints and inadaptation (assessed by the test TAMAI), in children aged 8-…
AMBIENTE COSTRUITO E SOSTENIBILITÀ – Materiali riciclati e Design for Disassembly tra ricerca e buone pratiche
2020
In the context of environmental emergency of which the construction sector is one of the main causes – since it consumes 40% of the (embodied and operational) energy and produces about a third of the total waste – and due to the ambitious objectives set by the international community and by many countries to reduce the environmental impact of buildings during their whole life cycle, this paper wants to make a contribution to the understanding of the state of the art on cycle-based research activities, sustainable experiments and good practices that the building industry and the academy have implemented in recent years. In particular, it refers to cycle-based theoretical and experimental act…
Konkordances atbalstīta angļu valodas kā svešvalodas apguve vidusskolas skolēniem
2018
Mūsdienu pasauli raksturo tehnoloģiju straujā attīstība, kā arī angļu valodas kā lingua franca statusa nostiprināšanās. Diplomdarba mērķis ir atrast rīku, kas nodrošinātu jauniešiem nepieciešamās svešvalodas prasmes. Pētījumā tika ievākti dati no 203 anketām un piecām intervijām ar mērķi noskaidrot vidusskolas skolēnu valodas apguves ieradumus. Pētījums atklāja, ka vidusskolas skolēni savā ikdienā plaši pielieto tehnoloģijas un ir atvērti tehnoloģijās balstītai svešvalodas apguvei. Tādēļ izaicinājumi, kurus rada angļu valodas kā svešvalodas apguve, piemēram, gramatika, idiomas un pareizrakstība, varētu tikt risināti ar tehnoloģiju starpniecību. Konkordancē balstīta svešvalodas apguve tika p…
TAX COMPETITION E GIUSTIZIA SOCIALE NELL'UNIONE EUROPEA
2019
Il fenomeno della concorrenza fiscale tra Stati è ormai noto da tempo, ma è soprattutto negli ultimi quindici anni che esso è cresciuto fino ad assumere una dimensione di particolare rilievo. A questo fenomeno non è rimasta estranea l’Europa, ove la tax competition si è sviluppata fondamentalmente attraverso due processi. Il primo è la <> delle aliquote dell’imposta sul reddito delle società. Basti pensare, a riguardo, che nel periodo 1995-2014, il tasso medio UE-28 di quelle aliquote è diminuito di 12 punti percentuali. Il secondo processo, che ha riguardato principalmente le multinazionali di più grosse dimensioni (e, prime fra esse, quelle del settore digitale) è noto come Base Ero…
Assessing the Economy for the Common Good Measurement Theory Ability to Integrate the SDGs into MSMEs
2020
Over the past decades, sustainability and corporate sustainability have gained a lot of attention. Currently, the focus of attention has shifted to the integration of the Sustainable Development Goals (SDGs) into businesses operation. The extant literature points to the proposed frameworks as not fitting micro, small, and medium-sized enterprises (MSME) reality and, also, to a lack of empirical evidence in this field. With research at the intersection of business and SDGs still being scarce, the Economy for the Common Good (ECG) model allows operationalizing the SDGs employing its novel measurement theory. The present study is aimed at completing the statistical validation process of the EC…
Sistema dualistico
2015
Il sistema dualistico, introdotto in Italia dal d.lgs. 17.1.2003, n. 6, rappresenta un modello di amministrazione e controllo della s.p.a. articolato su due organi: il consiglio di gestione ed il consiglio di sorveglianza. Il primo ha sostanzialmente le caratteristiche dell’organo amministrativo tradizionale. Il secondo è invece intestatario di competenze eterogenee – nella nostra tradizione giuridica ascrivibili alternativamente all’assemblea, all’organo gestorio ed a quello di vigilanza – tali da investirlo di un’innovativa e poliedrica funzione di controllo/indirizzo, densa di potenzialità applicative. Tuttavia, l’incertezza ancor oggi legata all’interpretazione della disciplina dedicata…
Csr communication strategies of Colombian business groups: an analysis of corporate reports
2018
ABSTRACT: The aim of this paper is to assess stakeholder orientation and corporate social responsibility (CSR) communication strategies in the business groups (BGs) of an emerging economy by means of content analysis. We worked with 30 non-financial BGs taken from the Colombian Stock Exchange. The study uses as its unit of analysis corporate reports that have been classified into four categories: annual reports (ARs), sustainability reports (SRs), combined reports (CRs), and integrated reports (IRs). The results show that IRs are the most similar reports, that Colombian BGs are mainly employee-oriented (ARs, SRs, CRs) and shareholder-oriented (IRs), and that response and involvement communi…