Search results for "corpora"
showing 10 items of 1437 documents
Estratègies Corporatives
2017
Aquests materials han rebut l'ajut i la revisió del Servei de Política Lingüística de la Universitat de València Document docent sobre l'assignatura Estratègies Corporatives del grau de Administració i Direcció d'Empreses. Materials teòrics i pràctics de l'assignatura Teaching document on the subject of Corporate Strategies degree of Administration and Management. Materials theoretical and practical course
Ethical culture and moral identity: how they interact and influence unethical behavior in organizations
2021
La ética es un pilar fundamental en el funcionamiento de cualquier organización. Sin embargo, hemos tenido conocimiento de prácticas poco éticas en diferentes empresas alrededor del mundo, y esto ha sacudido nuestra confianza en las empresas y los que las dirigen. Por ejemplo, el Índice de Percepción de la Corrupción 2019 presentado por Transparencia Internacional cada año revela que casi el 70% de los países evaluados obtuvieron calificaciones por debajo de 50, con una calificación promedio de 43 en una escala de cero a 100, donde cero significa alto nivel de corrupción (Transparencia Internacional, 2020). Además, ese comportamiento poco ético tiene costes para las propias empresas. Así, p…
Socially Responsible Investing in ”High-Net-Worth” Asset Management Firms in Canada: An Exploratory Study
2007
Socially responsible investing (SRI) is an increasingly well-known investment strategy. However, in most nations, SRI is not mainstream practice. This paper investigates perceptions of SRI amongst investment professionals from “high-net-worth” investment firms in Toronto, Canada. Existing corporate practices in relation to stock selection and client relations are documented, in order to assess how these practices might facilitate or prevent SRI. Views of SRI, and its current and potential future role in investment practice, were also explored. Results suggest that, while awareness of SRI has increased in recent years, it has not become accepted practice in high-net-worth investment firms. T…
Comparative analysis of corporate tax burden in the euro area during 2000-2013
2016
Traditionally, some countries have been using the Corporate Income Tax as a way of, starting from relatively high nominal tax rates, encourage certain economic activities through incentives or bonuses that allow considerably reduce actual business taxation. In contrast, other member states have chosen to directly lower the tax rate, regardless of other incentives, thus bringing the nominal taxation to effective.This research aims to analyze the discrepancies in the taxation of corporate income tax between different Eurozone countries for the period 2000-2013, noting the differences between the statutory (STR) and effective tax rates (ETR) of listed companies. In this way, this work locates …
Enquête sur l’atelier : histoire, fonctions, transformations
2014
Une stylisation de l’histoire de l’atelier d’artiste fait dependre ses fonctions du degre d’individualisation du travail createur, des innovations esthetiques et de l’economie de la production artistique. La periodisation qui suit fournit une trame sommaire. Indistinction entre art et artisanat d’abord : les ateliers sont situes dans les monasteres, dans les demeures des mecenes de la cour ou se confondent avec le domicile ou avec la boutique d’artisan en ville. Variabilite croissante des emp...
Non-family Executives in Family Businesses : a Literature Review
2007
The role of non-family executives in family businesses is under-researched in comparison with its importance. Reviewing the existing literature serves as a startingpoint for promoting future research. Based on a literature analysis, we develop a model for the interaction process between a family owner and a non-family executive. The main contributions for the non-family executive in family business literature are presented and structured following this interaction process. Finally, potential and unanswered questions help determine directions of future research.
Claves vertebradoras del modelo de justicia en el siglo XXI
2021
The 21st Century presents a dynamic, international, digital, changing, agile, and fast Society, that demands an adequated Justice System. The Incorporation due to Globalization of Keys such a Supranationality, Internationalization, Efficiency, Feminization, Technology, Algorithms and Artificial Intelligence, are involved in the changes of the new look of Justice.
La recherche en finance d’entreprise:quel positionnement méthodologique ?
2008
(VF)Après avoir effectué, dans une première partie, un état des lieux permettant de préciser notamment la nature des questions que se posent les chercheurs en finance d’entreprise et les méthodes qu’ils emploient, la seconde partie est consacrée au positionnement de la recherche en finance d’entreprise et gouvernance sur le plan méthodologique. L’analyse fait ressortir tant l’importance de la modélisation sous ses différentes formes, qu’elle se rattache à la tradition de l’économie néoclassique ou à celle de l’économie néo-institutionnelle, que des travaux empiriques s’inscrivant dans le prolongement de cette modélisation. Sur le plan épistémologique, la recherche en finance d’entreprise se…
Benefitting from corporate social responsibility reports : examining the practices among European financial institurions
2016
Accountability of Corporate Boards in Finland
2016
This paper focuses on accountability and reporting from a corporate governance (CG) perspective. Drawing on a theoretical framework, empirical analysis was conducted on a dataset collected using a questionnaire implemented with a sample of board members of Finnish listed companies. We had two study questions. 1) To whom are the board members accountable? and 2) What information is required to deliver adequate reporting to meet accountability requirements? The findings show that board members are accountable to shareholders and stakeholders, and their accountability encompasses responsibilities to society and the environment. They see that current financial reporting does not provide suffici…