This investigation is focused on conducting a thorough analysis of Municipal Solid Waste Management (MSWM). MSWM encompasses a range of interdisciplinary measures that govern the various stages involved in managing un...This investigation is focused on conducting a thorough analysis of Municipal Solid Waste Management (MSWM). MSWM encompasses a range of interdisciplinary measures that govern the various stages involved in managing unwanted or non-utilizable solid materials, commonly known as rubbish, trash, junk, refuse, and garbage. These stages include generation, storage, collection, recycling, transportation, handling, disposal, and monitoring. The waste materials mentioned in this context exhibit a wide range of items, such as organic waste from food and vegetables, paper, plastic, polyethylene, iron, tin cans, deceased animals, byproducts from demolition activities, manure, and various other discarded materials. This study aims to provide insights into the possibilities of enhancing solid waste management in the Farmgate area of Dhaka North City Corporation (DNCC). To accomplish this objective, the research examines the conventional waste management methods employed in this area. It conducts extensive field surveys, collecting valuable data through interviews with local residents and key individuals involved in waste management, such as waste collectors, dealers, intermediate dealers, recyclers, and shopkeepers. The results indicate that significant amounts of distinct waste categories are produced daily. These include food and vegetable waste, which amount to 52.1 tons/day;polythene and plastic, which total 4.5 tons/day;metal and tin-can waste, which amounts to 1.4 tons/day;and paper waste, which totals 5.9 tons/day. This study highlights the significance of promoting environmental consciousness to effectively shape the attitudes of urban residents toward waste disposal and management. It emphasizes the need for collaboration between authorities and researchers to improve the current waste management system.展开更多
This study explores the integration of predictive analytics in strategic corporate communications, with a specific focus on stakeholder engagement and crisis management. Our mixed-methods approach, which combines a co...This study explores the integration of predictive analytics in strategic corporate communications, with a specific focus on stakeholder engagement and crisis management. Our mixed-methods approach, which combines a comprehensive literature review with case studies of five multinational corporations, allows us to investigate the applications, challenges, and ethical implications of leveraging predictive models in communication strategies. While our findings reveal significant potential for enhancing personalized content delivery, real-time sentiment analysis, and proactive crisis management, we stress the need for careful consideration of challenges such as data privacy concerns and algorithmic bias. This emphasis on ethical implementation is crucial in navigating the complex landscape of predictive analytics in corporate communications. To address these issues, we propose a framework that prioritizes ethical considerations. Furthermore, we identify key areas for future research, thereby contributing to the evolving field of data-driven communication management.展开更多
Ibrutinib,a targeted therapy for B-cell malignancies,has shown remarkable efficacy in treating various hematologic cancers.However,its clinical use has raised concerns regarding cardiovascular complications,notably at...Ibrutinib,a targeted therapy for B-cell malignancies,has shown remarkable efficacy in treating various hematologic cancers.However,its clinical use has raised concerns regarding cardiovascular complications,notably atrial fibrillation(AF).This comprehensive review critically evaluates the association between ibrutinib and AF by examining incidence,risk factors,mechanistic links,and management strategies.Through an extensive analysis of original research articles,this review elucidates the complex interplay between ibrutinib’s therapeutic benefits and cardiovascular risks.Moreover,it highlights the need for personalized treatment approaches,vigilant monitoring,and interdisciplinary collaboration to optimize patient outcomes and safety in the context of ibrutinib therapy.The review provides a valuable resource for healthcare professionals aiming to navigate the intricacies of ibrutinib’s therapeutic landscape while prioritizing patient well-being.展开更多
With the background of enterprise compliance management,this paper discusses how to improve the level of enterprise legal service and reduce enterprise legal risks by optimizing the compliance management system.It aim...With the background of enterprise compliance management,this paper discusses how to improve the level of enterprise legal service and reduce enterprise legal risks by optimizing the compliance management system.It aims to analyze the current situation and existing problems of enterprise legal services through the analysis of the importance of compliance management.Furthermore,it delves into the case of enterprise legal service strategy based on compliance management optimization to verify the effectiveness and feasibility of enterprise legal service strategy.展开更多
The significance of human resource management in enterprise management is steadily growing,especially as businesses today are expected to shoulder their share of social responsibility.Among these responsibilities,corp...The significance of human resource management in enterprise management is steadily growing,especially as businesses today are expected to shoulder their share of social responsibility.Among these responsibilities,corporate environmental responsibility assumes a pivotal role.This paper aims to investigate the interplay between human resource management practices and corporate environmental responsibility.The study employs various factors of human resource management practices as independent variables,using the current environmental status quo and environmental innovation capacity as intermediary variables,and adopts multiple regression analysis to scrutinize the influencing factors of corporate environmental responsibility.The findings underscore that when the working environment is favorable,enterprise human resource management practices can effectively enhance corporate environmental responsibility.Furthermore,when supported by environmentally responsible behavior,these human resources practices exhibit a positive influence on a company’s environmental responsibility.Consequently,this study provides practical recommendations for enhancing corporate environmental responsibility.展开更多
While conventional family-owned and family-operated farms remain the most common structure, the number of Japanese agricultural corporations has increased in recent years as a result of changing policies. Some of them...While conventional family-owned and family-operated farms remain the most common structure, the number of Japanese agricultural corporations has increased in recent years as a result of changing policies. Some of them are possibly starting to adopt modem corporate management practices to remain viable in a more competitive environment. However, changes in the business structure have not always been accompanied by changes in farm management practices. This study represents a theoretical and empirical investigation into farm modernization practices to provide perspective and recommendations to enhance farm business. Various aspects of farm modernization were considered, including temporal, economic and functional modernization. Critical elements of farm modernization were examined using a structural equation model of surveys, wherein questionnaires were delivered to 2,260 agricultural corporations across Japan in 2014 and 2016, generating 669 usable responses from rice farming corporations. Overall, these corporations demonstrated moderate degrees of modernization, indicating that they have not yet completely transitioned from conventional management styles to modem corporate management and that the farm-household complex system still exists for many of them. It was also found that farm modernization is significantly affected by both production and business management systems, although it was unclear whether a farmer's managerial capabilities were critical for farm modernization. The findings of this study indicate that current farming corporations may benefit from incorporating additional modernization practices. The analytical framework and results will help farmers to better understand their management practices and can be used to provide ideas for policy development to promote competitive farm businesses.展开更多
With the rapid development of civilization and economy, society and company are attaching greater importance to the management of human resource, and it has draw manager's attention on how to manage human resource ef...With the rapid development of civilization and economy, society and company are attaching greater importance to the management of human resource, and it has draw manager's attention on how to manage human resource effectively. Therefore, the paper put forward the corresponding countermeasures by analyzing problems in human resource management.展开更多
In recent years, the number of the listing corporations in China is increasing, and the promotion of the national economic development is also more obvious. But in the process, because of the short time onto the marke...In recent years, the number of the listing corporations in China is increasing, and the promotion of the national economic development is also more obvious. But in the process, because of the short time onto the market and the lack of the expvrience, some of the listed companies also cannot be compared with the enterprises in the western developed countries in a large extent. Especially in the aspect of the financial management, there are many defects. For example, the control efforts of the financial risks arc inadequate, and the awareness of the management personnel and the employees on the risks is weak, and so on In this case, the listed corporations must strengthen the management of the company's financial risks, develop the more comprehensive financial risk managernent system, and thus ensurc that the companies can have the healthy, stable and sustainable development.展开更多
This research focuses on the cross-cultural conflict management of cross-border e-commerce corporations in companies on employee organizational performance under conflict management such as power distance conflict,ind...This research focuses on the cross-cultural conflict management of cross-border e-commerce corporations in companies on employee organizational performance under conflict management such as power distance conflict,individualism,long-term orientation,indulgence and avoidance of uncertainty as the independent variables and employee organizational performance such as quality,efficiency,and profitability of organizational tasks as the dependent variable.With the advancement of China’s reform and opening up and the implementation of the“One Belt,One Road”strategy,the globalized economy has penetrated into various countries and regions.China trade exchanges with other countries have become more frequent,and have also set up branch factories and branches abroad.However,there are certain differences between the branch company and the domestic culture in the actual operation process.If the cross-border e-commerce corporations cannot handle these contradictions and differences well,the company may face difficulties such as cultural conflicts.For this reason,this paper makes a deep analysis of this,taking the cross-border e-commerce corporations in Guangxi as an example,and points out the problems existing in cross-cultural management in this region and putting forward personal opinions and solutions to related problems,and putting forward feasible solutions,enhances the understanding of involving conceptualizations of cross-cultural communication conflict and its management in the frame of cross-cultural conflicts management theory and provides references for the formulation of cultural conflict management measures for cross-border e-commerce corporations.So that enterprises can gain a firm foothold in the international market competition,enrich and enhance their soft power,and enhance their international status in the development of multinational regions.The result of this research will not only answer existing research questions,but also introduce new ideas and new questions for future research.展开更多
The United States passed the Better Utilization of Investment Leading to Development(BUILD Act),as a counterweight to China’s overseas development activities.Under the Act,the US established a new federal agency,the ...The United States passed the Better Utilization of Investment Leading to Development(BUILD Act),as a counterweight to China’s overseas development activities.Under the Act,the US established a new federal agency,the U.S.International Development Finance Corporation(DFC),to enhance U.S.development financing capabilities.To better understand the impact of the DFC on China’s development finance,this article analyzes the DFC’s purpose,functions,structure,and funding.Then it focuses on the purpose of establishing the DFC,providing a preliminary analysis of the potential motivation for its establishment.It also compares the China Development Bank(CDB)and the DFC based on their focused sectors.Finally,through an in-depth analysis of financial frictions in China-U.S.relations,this article argues that the DFC competes with China’s overseas development financing activities in the context of broader strategic competition between China and the U.S.展开更多
Objective To introduce the accession procedure and evaluation of PIC/S,and help relevant departments in China to understand the requirements of PIC/S in detail,and to promote the process of China’s entry into PIC/S.M...Objective To introduce the accession procedure and evaluation of PIC/S,and help relevant departments in China to understand the requirements of PIC/S in detail,and to promote the process of China’s entry into PIC/S.Methods The procedures and steps of joining PIC/S,the evaluation process of PIC/S,and the experience of several countries in joining PIC/S were introduced and analyzed,which could help the relevant personnel in China understand the specific contents.Results and Conclusion According to the requirements of PIC/S,it is necessary to establish a unified GMP quality management system.展开更多
By building a duopoly model based on product differentiation, both of the clean firm's and the dirty firm's performances are studied under the assumptions that consumers have different preferences for the product en...By building a duopoly model based on product differentiation, both of the clean firm's and the dirty firm's performances are studied under the assumptions that consumers have different preferences for the product environmental attributes, and that the product cost increases with the environmental attribute. The analysis results show that under either the case with no environmental regulation or that with a tariff levied on the dirty product, the clean firm would always get more profit. In addition, the stricter the regulation is, the more profit the clean finn would obtain. This can verify that from the view of product differentiation, a firm could improve its corporate competitiveness with environmental management.展开更多
This work is an initial attempt to describe the interconnections among corporate governance,enterprise risk management,and the phenomena of inter-firm risk transfer that occurs in combination with firms’income smooth...This work is an initial attempt to describe the interconnections among corporate governance,enterprise risk management,and the phenomena of inter-firm risk transfer that occurs in combination with firms’income smoothing.Corporate governance is conceived as a set of rules according to which a firm is managed and governed by its top managers.Extant literature on corporate governance has pointed out the benefits of the adoption,at a firm level,of a comprehensive enterprise risk management process.We note that,although such an adoption favors the smoothing of a firm’s income,in smoothing the income a firm,it also gives rise to an inter-temporal transfer of risk from the firm itself to its stakeholders,specifically to suppliers and employees.Such transfer of risk depends on the strength of a firm contractual power and on the structural relationships established by a firm with its stakeholders.We therefore argue that larger-sized organizations affiliated with a business group are likely to smooth income to a greater extent than smaller-sized organizations unaffiliated with a business group.The paper also offers some discussions of the findings and points out some important issues to be addressed in future studies.展开更多
This study aims to obtain empirical evidence about the effect on the activity of earnings management practices of Corporate Social Responsibility (CSR), and further examine the impact of these relationships (earnin...This study aims to obtain empirical evidence about the effect on the activity of earnings management practices of Corporate Social Responsibility (CSR), and further examine the impact of these relationships (earnings management and CSR) effect on the financial performance of companies in the future. Samples used in this study were 27 companies listed in Indonesia Stock Exchange during the years 2006-2008. Data collected by puposive sampling method and statistical method used is ordinary least square regression. The study provides empirical evidence that companies that engage in the practice of earnings management have no influence on CSR activities. In addition, the second hypothesis, based CSR explained that the activities associated with earnings management practices negatively affect the company's financial performance in the future.展开更多
Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying...Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees.展开更多
"China’s shipbuilding industry has boomed in the last 15 years since the end of the 1970s and has drawn attention of international shipbuilding and shipping circles even though a gap still remained between China..."China’s shipbuilding industry has boomed in the last 15 years since the end of the 1970s and has drawn attention of international shipbuilding and shipping circles even though a gap still remained between China and advanced shipbuilding countries including Japan and South Korea. China ranks among advanced shipbuilding countries relying on its own investment and enterprise development. China has opened its shipbuilding industry to the outside world for wider cooperation and more foreign involvement."展开更多
Corporate Performance Management (CPM) system is an information system used to collect, analyze, and visualize key performance indicators (KPIs) to support both business operations and especially strategic decisio...Corporate Performance Management (CPM) system is an information system used to collect, analyze, and visualize key performance indicators (KPIs) to support both business operations and especially strategic decisions. CPM systems display KPIs in forms of scorecard and dashboard so the executives can keep track and evaluate corporate performance. The quality of the information as shown in the KPIs is very crucial for the executives to make the right decisions. Therefore, it is important that the executives must be able to retrieve not only the KPIs but also the quality of those KPIs before using such KPIs in their strategic decisions. The objectives of this study were to determine the role of the CPM system in the organizations, current data and information quality state, problems and perspectives regarding data quality, as well as data quality maturity stage of the organizations. Survey research was used in this study; a questionnaire was sent to collect data from 477 corporations listed in the Stock Exchange of Thailand (SET) on January, 2011. Forty-nine questionnaires were returned. The results show that about half of the organizations have implemented CPM systems. Most organizations are confident in the information in CPM system, but information quality issues are commonly found. Frequent problems regarding information quality are information not up to date, information not ready by time of use, inaccuracy and incomplete. The most concerned and frequently assessed quality dimensions were security, accuracy, completeness, and validity. When asked to prioritize, the most important quality dimensions are accuracy, timeliness, completeness, security, and validity respectively. In addition, most organizations concern about data govemance management and have deployed such measures. This study showed that most organizations are on level 4 on Gartner's data governance maturity stage in which data governance is concerned and managed, but still not effective.展开更多
The paper aims to examine the relationship between corporate governance and debt management of Vietnam's small and medium enterprises (SMEs), in a case study of a specific enterprise. It reveals one case that corpo...The paper aims to examine the relationship between corporate governance and debt management of Vietnam's small and medium enterprises (SMEs), in a case study of a specific enterprise. It reveals one case that corporate governance factors have strong correlation with performance, due to transparency to the lender, innovative and consistent to the debt management. The results indicate that timely reporting and level of disclosure positively affect corporate performance and ability to raise funds in the financial market. The paper seeds new light into the relationship between corporate governance and debt management of Vietnam's SMEs in current context. It finds ways to solve financial dilemma and raise corporate equity value that most SMEs are facing.展开更多
This research is based on previous theory research of corporate governance from the internal mechanisms, ownership structure and board structure, and researched how these three aspects affect earnings management.
文摘This investigation is focused on conducting a thorough analysis of Municipal Solid Waste Management (MSWM). MSWM encompasses a range of interdisciplinary measures that govern the various stages involved in managing unwanted or non-utilizable solid materials, commonly known as rubbish, trash, junk, refuse, and garbage. These stages include generation, storage, collection, recycling, transportation, handling, disposal, and monitoring. The waste materials mentioned in this context exhibit a wide range of items, such as organic waste from food and vegetables, paper, plastic, polyethylene, iron, tin cans, deceased animals, byproducts from demolition activities, manure, and various other discarded materials. This study aims to provide insights into the possibilities of enhancing solid waste management in the Farmgate area of Dhaka North City Corporation (DNCC). To accomplish this objective, the research examines the conventional waste management methods employed in this area. It conducts extensive field surveys, collecting valuable data through interviews with local residents and key individuals involved in waste management, such as waste collectors, dealers, intermediate dealers, recyclers, and shopkeepers. The results indicate that significant amounts of distinct waste categories are produced daily. These include food and vegetable waste, which amount to 52.1 tons/day;polythene and plastic, which total 4.5 tons/day;metal and tin-can waste, which amounts to 1.4 tons/day;and paper waste, which totals 5.9 tons/day. This study highlights the significance of promoting environmental consciousness to effectively shape the attitudes of urban residents toward waste disposal and management. It emphasizes the need for collaboration between authorities and researchers to improve the current waste management system.
文摘This study explores the integration of predictive analytics in strategic corporate communications, with a specific focus on stakeholder engagement and crisis management. Our mixed-methods approach, which combines a comprehensive literature review with case studies of five multinational corporations, allows us to investigate the applications, challenges, and ethical implications of leveraging predictive models in communication strategies. While our findings reveal significant potential for enhancing personalized content delivery, real-time sentiment analysis, and proactive crisis management, we stress the need for careful consideration of challenges such as data privacy concerns and algorithmic bias. This emphasis on ethical implementation is crucial in navigating the complex landscape of predictive analytics in corporate communications. To address these issues, we propose a framework that prioritizes ethical considerations. Furthermore, we identify key areas for future research, thereby contributing to the evolving field of data-driven communication management.
文摘Ibrutinib,a targeted therapy for B-cell malignancies,has shown remarkable efficacy in treating various hematologic cancers.However,its clinical use has raised concerns regarding cardiovascular complications,notably atrial fibrillation(AF).This comprehensive review critically evaluates the association between ibrutinib and AF by examining incidence,risk factors,mechanistic links,and management strategies.Through an extensive analysis of original research articles,this review elucidates the complex interplay between ibrutinib’s therapeutic benefits and cardiovascular risks.Moreover,it highlights the need for personalized treatment approaches,vigilant monitoring,and interdisciplinary collaboration to optimize patient outcomes and safety in the context of ibrutinib therapy.The review provides a valuable resource for healthcare professionals aiming to navigate the intricacies of ibrutinib’s therapeutic landscape while prioritizing patient well-being.
文摘With the background of enterprise compliance management,this paper discusses how to improve the level of enterprise legal service and reduce enterprise legal risks by optimizing the compliance management system.It aims to analyze the current situation and existing problems of enterprise legal services through the analysis of the importance of compliance management.Furthermore,it delves into the case of enterprise legal service strategy based on compliance management optimization to verify the effectiveness and feasibility of enterprise legal service strategy.
基金Jiangsu Philosophy Social Science Foundation project(Project number:2022SJYB0742)。
文摘The significance of human resource management in enterprise management is steadily growing,especially as businesses today are expected to shoulder their share of social responsibility.Among these responsibilities,corporate environmental responsibility assumes a pivotal role.This paper aims to investigate the interplay between human resource management practices and corporate environmental responsibility.The study employs various factors of human resource management practices as independent variables,using the current environmental status quo and environmental innovation capacity as intermediary variables,and adopts multiple regression analysis to scrutinize the influencing factors of corporate environmental responsibility.The findings underscore that when the working environment is favorable,enterprise human resource management practices can effectively enhance corporate environmental responsibility.Furthermore,when supported by environmentally responsible behavior,these human resources practices exhibit a positive influence on a company’s environmental responsibility.Consequently,this study provides practical recommendations for enhancing corporate environmental responsibility.
文摘While conventional family-owned and family-operated farms remain the most common structure, the number of Japanese agricultural corporations has increased in recent years as a result of changing policies. Some of them are possibly starting to adopt modem corporate management practices to remain viable in a more competitive environment. However, changes in the business structure have not always been accompanied by changes in farm management practices. This study represents a theoretical and empirical investigation into farm modernization practices to provide perspective and recommendations to enhance farm business. Various aspects of farm modernization were considered, including temporal, economic and functional modernization. Critical elements of farm modernization were examined using a structural equation model of surveys, wherein questionnaires were delivered to 2,260 agricultural corporations across Japan in 2014 and 2016, generating 669 usable responses from rice farming corporations. Overall, these corporations demonstrated moderate degrees of modernization, indicating that they have not yet completely transitioned from conventional management styles to modem corporate management and that the farm-household complex system still exists for many of them. It was also found that farm modernization is significantly affected by both production and business management systems, although it was unclear whether a farmer's managerial capabilities were critical for farm modernization. The findings of this study indicate that current farming corporations may benefit from incorporating additional modernization practices. The analytical framework and results will help farmers to better understand their management practices and can be used to provide ideas for policy development to promote competitive farm businesses.
文摘With the rapid development of civilization and economy, society and company are attaching greater importance to the management of human resource, and it has draw manager's attention on how to manage human resource effectively. Therefore, the paper put forward the corresponding countermeasures by analyzing problems in human resource management.
文摘In recent years, the number of the listing corporations in China is increasing, and the promotion of the national economic development is also more obvious. But in the process, because of the short time onto the market and the lack of the expvrience, some of the listed companies also cannot be compared with the enterprises in the western developed countries in a large extent. Especially in the aspect of the financial management, there are many defects. For example, the control efforts of the financial risks arc inadequate, and the awareness of the management personnel and the employees on the risks is weak, and so on In this case, the listed corporations must strengthen the management of the company's financial risks, develop the more comprehensive financial risk managernent system, and thus ensurc that the companies can have the healthy, stable and sustainable development.
文摘This research focuses on the cross-cultural conflict management of cross-border e-commerce corporations in companies on employee organizational performance under conflict management such as power distance conflict,individualism,long-term orientation,indulgence and avoidance of uncertainty as the independent variables and employee organizational performance such as quality,efficiency,and profitability of organizational tasks as the dependent variable.With the advancement of China’s reform and opening up and the implementation of the“One Belt,One Road”strategy,the globalized economy has penetrated into various countries and regions.China trade exchanges with other countries have become more frequent,and have also set up branch factories and branches abroad.However,there are certain differences between the branch company and the domestic culture in the actual operation process.If the cross-border e-commerce corporations cannot handle these contradictions and differences well,the company may face difficulties such as cultural conflicts.For this reason,this paper makes a deep analysis of this,taking the cross-border e-commerce corporations in Guangxi as an example,and points out the problems existing in cross-cultural management in this region and putting forward personal opinions and solutions to related problems,and putting forward feasible solutions,enhances the understanding of involving conceptualizations of cross-cultural communication conflict and its management in the frame of cross-cultural conflicts management theory and provides references for the formulation of cultural conflict management measures for cross-border e-commerce corporations.So that enterprises can gain a firm foothold in the international market competition,enrich and enhance their soft power,and enhance their international status in the development of multinational regions.The result of this research will not only answer existing research questions,but also introduce new ideas and new questions for future research.
文摘The United States passed the Better Utilization of Investment Leading to Development(BUILD Act),as a counterweight to China’s overseas development activities.Under the Act,the US established a new federal agency,the U.S.International Development Finance Corporation(DFC),to enhance U.S.development financing capabilities.To better understand the impact of the DFC on China’s development finance,this article analyzes the DFC’s purpose,functions,structure,and funding.Then it focuses on the purpose of establishing the DFC,providing a preliminary analysis of the potential motivation for its establishment.It also compares the China Development Bank(CDB)and the DFC based on their focused sectors.Finally,through an in-depth analysis of financial frictions in China-U.S.relations,this article argues that the DFC competes with China’s overseas development financing activities in the context of broader strategic competition between China and the U.S.
文摘Objective To introduce the accession procedure and evaluation of PIC/S,and help relevant departments in China to understand the requirements of PIC/S in detail,and to promote the process of China’s entry into PIC/S.Methods The procedures and steps of joining PIC/S,the evaluation process of PIC/S,and the experience of several countries in joining PIC/S were introduced and analyzed,which could help the relevant personnel in China understand the specific contents.Results and Conclusion According to the requirements of PIC/S,it is necessary to establish a unified GMP quality management system.
文摘By building a duopoly model based on product differentiation, both of the clean firm's and the dirty firm's performances are studied under the assumptions that consumers have different preferences for the product environmental attributes, and that the product cost increases with the environmental attribute. The analysis results show that under either the case with no environmental regulation or that with a tariff levied on the dirty product, the clean firm would always get more profit. In addition, the stricter the regulation is, the more profit the clean finn would obtain. This can verify that from the view of product differentiation, a firm could improve its corporate competitiveness with environmental management.
文摘This work is an initial attempt to describe the interconnections among corporate governance,enterprise risk management,and the phenomena of inter-firm risk transfer that occurs in combination with firms’income smoothing.Corporate governance is conceived as a set of rules according to which a firm is managed and governed by its top managers.Extant literature on corporate governance has pointed out the benefits of the adoption,at a firm level,of a comprehensive enterprise risk management process.We note that,although such an adoption favors the smoothing of a firm’s income,in smoothing the income a firm,it also gives rise to an inter-temporal transfer of risk from the firm itself to its stakeholders,specifically to suppliers and employees.Such transfer of risk depends on the strength of a firm contractual power and on the structural relationships established by a firm with its stakeholders.We therefore argue that larger-sized organizations affiliated with a business group are likely to smooth income to a greater extent than smaller-sized organizations unaffiliated with a business group.The paper also offers some discussions of the findings and points out some important issues to be addressed in future studies.
文摘This study aims to obtain empirical evidence about the effect on the activity of earnings management practices of Corporate Social Responsibility (CSR), and further examine the impact of these relationships (earnings management and CSR) effect on the financial performance of companies in the future. Samples used in this study were 27 companies listed in Indonesia Stock Exchange during the years 2006-2008. Data collected by puposive sampling method and statistical method used is ordinary least square regression. The study provides empirical evidence that companies that engage in the practice of earnings management have no influence on CSR activities. In addition, the second hypothesis, based CSR explained that the activities associated with earnings management practices negatively affect the company's financial performance in the future.
文摘Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees.
文摘"China’s shipbuilding industry has boomed in the last 15 years since the end of the 1970s and has drawn attention of international shipbuilding and shipping circles even though a gap still remained between China and advanced shipbuilding countries including Japan and South Korea. China ranks among advanced shipbuilding countries relying on its own investment and enterprise development. China has opened its shipbuilding industry to the outside world for wider cooperation and more foreign involvement."
文摘Corporate Performance Management (CPM) system is an information system used to collect, analyze, and visualize key performance indicators (KPIs) to support both business operations and especially strategic decisions. CPM systems display KPIs in forms of scorecard and dashboard so the executives can keep track and evaluate corporate performance. The quality of the information as shown in the KPIs is very crucial for the executives to make the right decisions. Therefore, it is important that the executives must be able to retrieve not only the KPIs but also the quality of those KPIs before using such KPIs in their strategic decisions. The objectives of this study were to determine the role of the CPM system in the organizations, current data and information quality state, problems and perspectives regarding data quality, as well as data quality maturity stage of the organizations. Survey research was used in this study; a questionnaire was sent to collect data from 477 corporations listed in the Stock Exchange of Thailand (SET) on January, 2011. Forty-nine questionnaires were returned. The results show that about half of the organizations have implemented CPM systems. Most organizations are confident in the information in CPM system, but information quality issues are commonly found. Frequent problems regarding information quality are information not up to date, information not ready by time of use, inaccuracy and incomplete. The most concerned and frequently assessed quality dimensions were security, accuracy, completeness, and validity. When asked to prioritize, the most important quality dimensions are accuracy, timeliness, completeness, security, and validity respectively. In addition, most organizations concern about data govemance management and have deployed such measures. This study showed that most organizations are on level 4 on Gartner's data governance maturity stage in which data governance is concerned and managed, but still not effective.
文摘The paper aims to examine the relationship between corporate governance and debt management of Vietnam's small and medium enterprises (SMEs), in a case study of a specific enterprise. It reveals one case that corporate governance factors have strong correlation with performance, due to transparency to the lender, innovative and consistent to the debt management. The results indicate that timely reporting and level of disclosure positively affect corporate performance and ability to raise funds in the financial market. The paper seeds new light into the relationship between corporate governance and debt management of Vietnam's SMEs in current context. It finds ways to solve financial dilemma and raise corporate equity value that most SMEs are facing.
文摘This research is based on previous theory research of corporate governance from the internal mechanisms, ownership structure and board structure, and researched how these three aspects affect earnings management.