Search results for "corpora"
showing 10 items of 1437 documents
Positive corporate communication : the role of positive equity storytelling in non-regulated investor relations
2016
Tutkielmassa perehdyttiin positiivisen yritysviestinnän ja sijoittajatarinankerronnan rooliin vapaaehtoisessa, säätelystä vapaassa sijoittajaviestinnässä ja pohdittiin, löytyykö sijoittajille kohdistetuista vapaaehtoisista esityksistä positiivisen vuorovaikutuksen piirteitä kuten ihmisistä, osaamisesta, kulttuurista, arvoista ja monimuotoisuudesta viestimistä. Tutkielma pyrki selvittämään, missä muodoissa ja missä määrin positiivisuutta valitussa materiaalissa ilmenee. Empiirisessä osiossa analysoitiin OMX Nordic 40 -indeksiin kuuluvien pohjoismaisten yritysten viimeisimpien pääomamarkkinapäivien ja vastaavien sijoittajatapahtumien power point -esityksiä. Hyödyntäen aineistolähtöistä sisäll…
Corporate social irresponsibility: What we know and what we need to know
2022
Corporate social irresponsibility (CSI) is a critical issue for managers and researchers. In fact, the number of studies on this subject from diverse literature is rapidly increasing, seeking to answer questions regarding the core elements of CSI, its antecedents, and consequences. This paper offers a comprehensive literature review of this topic, identifying and assessing previous studies, synthesizing their findings, and highlighting knowledge gaps. Additionally, it offers recommendations regarding how to move forward. Our review identified 155 studies published from 1962 to 2020 that describe the antecedents, outcomes, mediators, and moderators of CSI according to different levels of ana…
Quo vadis, internal auditing? A vision for internal auditing in 2030
2023
We aim to respond to calls in international auditing (IA) literature and to the current changes in the IA field by describing the driving forces and vision of the future for IA in the year 2030. The goal was to prompt in-depth discussion informed by the divergent views of experts. As a contribution, we identify three key driving forces: prolific data and its application, globalization and new value chains between organizations. Further, the study reports a vision for the future of IA. By surveying a wide range of stakeholders, including the board, management, internal auditors, teachers and a legislator, we expand on the views in earlier literature regarding IA, IA developments and the appl…
Segmentation of Employee Perceptions in Relation to Corporate Social Responsibility Practices
2013
Sustainability is changing the competitive landscape and reshaping the opportunities and threats that companies face. However, for companies to become green they need employees to develop, believe and engage with these initiatives. To achieve success with sustainable practices, companies can use internal marketing which is based on the satisfaction of employees as a premise to achieve the retention and attraction of top talent that will lead to corporate success. It is estimated that the internal customer satisfaction and loyalty contribute to satisfying the external customers, leading ultimately to a company's profit maximization. In this paper I explore the impact of companies' sustainabi…
INDIVIDUAL LIABILITY FOR BUSINESS INVOLVEMENT IN INTERNATIONAL CRIMES. THE CRUCIAL ISSUE OF (SO-CALLED) ‘NEUTRAL ACTS’
2021
The intertwining between individual and collective level in international crimes is tested on the possible co-responsibility of corporations and heads of businesses who carry out economic activities in various ways functional to the commission of such crimes by the military or political leaders of a group or a state. On the basis of the principle of self-responsibility, related to the individual criminal responsibility (art. 25 Rome Statute), the consequent assessment of the facts in question is easier for business activities directly instrumental to violent acts. It is more problematic, in- stead, for ordinary business activities, which therefore appear neutral and unrelated to the illicit…
El consorcio contractual de I+D+i. Un instrumento de cooperación científica, tecnológica e industrial
2021
La cooperación con otras entidades es una de las vías seguidas por las empresas para optimizar sus productos o procesos; es decir, para llevar a cabo sus actividades de I+D+i (investigación científica, desarrollo tecnológico e innovación industrial). Comporta la formación de un consorcio con universidades, organismos de investigación y/u otras empresas, cuya misión será ejecutar conjuntamente un proyecto de I+D y, en muchos casos, explotar sus resultados de manera concertada. Dichos consorcios de I+D+i han ido cobrando relevancia en las últimas décadas, avivados por los programas de ayudas públicas que incentivan su creación. Sin embargo, a pesar de ser numerosos los autores que los han est…
La hubris manageriale quale fonte della irresponsabilità d’impresa: uno studio esplorativo
2014
Obiettivo del paper: L’ondata di scandali etici che ha colpito intensamente il mondo delle imprese a partire dalla fine del XX secolo ha fatto emergere l’esigenza di esplorare i meccanismi istituzionali tesi a evitare nuovi casi di corporate social irresponsibility (CSI). S’intende contribuire a tale dibattito introducendo la trappola della hubris manageriale quale determinante della CSI. Metodologia: Esame qualitativo-longitudinale del caso Parmalat nel periodo in cui è stata sotto la guida del suo fondatore Calisto Tanzi (1961-2003). L’analisi del caso segue i criteri scientifici del campionamento teorico, della triangolazione dei fatti e della periodizzazione della narrazione. Risultati:…
Nuevas perspectivas de análisis para entender la migración cualificada del sur de Europa hacia México
2018
This article focuses on skilled migration flows from Southern Europe into Mexico. From semi-structured interviews with Spanish and Italian immigrants living in four Mexican cities of Mexico, it addresses both reasons for immigration and labour incorporation in Mexican labour markets. Specifically, it explores: i) the role of the economic crisis and the lack of good employment in the countries of origin as a key factor when deciding an international migration; ii) the employment opportunities offered in Mexican labour markets for the highly-skilled immigrants, and iii) the role played by the Mexican state and its current immigration law when channelling this group into the labour market
Variation sur le thème 'A la recherche de nouvelles fondations pour la finance et la gouvernance d'entreprise'
2001
L'objectif de cet article est de proposer une voie alternative à celle que préconise Zingales pour donner de nouvelles fondations à la finance d'entreprise. En empruntant le même cheminement que Zingales, cet article retient premièrement une définition plus large de la finance, accordant à l'investissement une place au moins équivalente à celle du financement. Deuxièmement, considérant que la vision contractuelle, dans son interprétation traditionnelle fondée sur la protection des actifs spécifiques, conduit à une théorie financière déconnectée de toute considération productive, il propose de lui substituer les théories de la firme associées aux courants cognitifs. Troisièmement, les conséq…
Transparencia y nuevas tecnologías en las Cooperativas de crédito
2004
An international reaction was required to the financial scandals of recent years, and some States started to reform corporate governance. Two main systems were used – self-regulation through good governance codes, and legislative measures to achieve transparency in financial markets. The principle of transparency is based on two premises – corporate governance and business information in the framework of new technologies. This study analyses the enforcement of the new Spanish legislation on transparency in credit cooperatives from a dual perspective – that of organisational structure, and members’ rights to information and the use of new technologies.