Corporate executives have a responsibility to stakeholders to justify expenses, including those devoted to corporate social responsibility (CSR) initiatives, and strengthen the organization's financial position. Due to a lack of consistent information, some food and beverage industry managers do not understand the relationship between social and environmental CSR initiatives and financial performance. Grounded in stakeholder and ethical theory, this quantitative correlational study examined the relationship between 2 variables: the independent variable of social and environmental CSR activities, for which the 2016 Best Corporate Citizens index of 'Corporate Responsibility Magazine' served as a proxy, and the dependent variable of financial performance, as measured by reviewing a 24-month return on assets. The significance test appears twice for a bivariate regression analysis: The F test reported as part of the ANOVA table and the t test associated with the independent variable in the coefficients table. The p value is the same as they are the same test. The yield was: F(1, 10) = .246, p = .633 and t(10) = .496, p = .633. The magnitude of the correlation coefficient was .173, which suggested that financial performance had no relationship with social and environmental CSR initiatives. When reviewing the overall financial rank of all 100 companies in the BCC index, a similar trend emerged. The yield was: F(1, 99) = .202, p = .654 and t(99) = -.449, p = .654. The extent of the correlation coefficient was -.045, which suggested that financial performance had no relationship with social and environmental CSR initiatives. This study has an implication for positive social change with management's decisions about social and environmental sustainability initiatives.

Master of Science / Department of Family Studies and Human Services / Jared A. Durtschi / Many individuals in their teens and twenties believe achieving financial self-sufficiency is an important part of becoming an adult (Arnett, 2000); yet the research on this topic is very limited. The level of general responsibility a young adult obtains is related to their general level of self-confidence (e.g., Shim, Serido, Bosch & Tang, 2013). However, the relationship between financial responsibility and self-confidence is currently unknown. Additionally, the relationship between self-confidence and annual income among young adults is largely unknown. This is the first study to advance current knowledge with a large (N = 474) and longitudinal dataset of emerging adults. The goal of this study is to test the underlying process that may explain variation of annual income among emerging adults from the Transition to Adulthood Supplement, a subset of the Panel Study of Income Dynamics (PSID). The study used a structural equation model (SEM) to test three waves of data across four years. Results from the SEM analysis demonstrated that higher levels of financial responsibility were associated with higher levels of self-confidence two years later. Additionally, the findings showed that higher levels of self-confidence were associated with higher levels of annual income after an additional two years. The results suggest the importance of building financial responsibility and self-confidence in emerging young adults.

No description available.

Health care reform has caused consumers to learn more about what it means to have health insurance and its costs. Patient engagement, a critical component of health care reform, reflects provider and consumer attention to shared decision making between patient and physician. The problem addressed in this study is that although researchers have studied patient engagement, there has been insufficient exploration of the relationship between financial literacy and patient engagement, which could negatively impact health outcomes not only for patients or consumers but for society as a whole. The purpose of this quantitative research was to determine if a relationship exists between patient financial literacy and patient engagement, as measured by the patient activation measure. The potential effects of increased patient financial responsibility due to high deductible health plans, measured via an item inquiring about participants' deductible, as well as shared decision making between physician and patient were also evaluated as potential moderators between financial literacy and patient engagement. Theories used to provide conceptual context include Shim's cultural health capital theory and Bourbeau's (2008) self-management model. Two hierarchical linear multiple regression models were used to test the research hypotheses. While the research did not find a significant relationship between patient financial literacy and patient engagement, it did confirm the importance of mental health status and patient-physician shared decision making as important predictors of patient engagement. These findings provide a better understanding of financial literacy and specific financial behaviors in the context of healthcare environment today.

The purpose of research is to improve the methods of management accounting and budgeting at the enterprises of oil and gas complex. The relevance of the topic chosen based on the fact that the current state of the Russian economy is characterized by significant instability caused by the combined influence of endogenous and exogenous factors, the most significant of which are the reduction of energy prices and the closure of a number of Russian companies' access to foreign capital markets and high-tech equipment. As a result, the greatest negative impact felt by oil and gas companies. This raises the need for more efficient management of costs and in identifying intra-reserves basis of information which is intended to be a rational system of management accounting and budgeting. The following provisions and the results of the research are presented and justified in the master's thesis, which have scientific novelty and are the subject of protection: Improved methods of management accounting, reflecting the features of the administrative and management structure (centers of financial responsibility (CFA)), oil and gas companies, which allows to improve the quality of information support of managerial decision-making. Improved scheme of formation of budgets for oil and gas companies, taking into account the specifics of preparation of core budgets, designed to provide a drawing adapted to the peculiarities of activity of the enterprises of oil and gas complex targets. A draft Regulation "On management accounting and budgeting at the enterprises of oil and gas industry", which allows to systematize the process of preparing the relevant information basis. / Цель исследования состоит в усовершенствовании методики управленческого учета и бюджетирования на предприятиях нефтегазового комплекса. Актуальность выбранной темы обосновывается тем, что современное состояние экономики России характеризуется существенной нестабильностью, вызванной совокупным влиянием эндогенных и экзогенных факторов, наиболее существенными из которых являются снижение цен на энергоресурсы и закрытие для ряда российских компаний доступа к иностранному капиталу и рынку высокотехнологичного оборудования. Как следствие наибольшее негативное воздействие ощутили на себе предприятия нефтегазового комплекса. В этой связи возникает необходимость в более эффективном управлении затратами и в выявлении внутрифирменных резервов, информационной основой для которых призвана стать рациональная система управленческого учета и бюджетирования. В магистерской диссертации сформулированы и обоснованы следующие положения и результаты исследования, которые обладают научной новизной и являются предметом защиты: Усовершенствована методика управленческого учета, отражающая особенности административно-управленческой структуры (центров финансовой ответственности (ЦФО)) предприятий нефтегазового комплекса, позволяющая повысить качество информационного обеспечения принятия управленческих решений. Усовершенствована схема формирования бюджетов на предприятиях нефтегазового комплекса, учитывающая специфику составления основных бюджетов, призванная обеспечить составление адаптированных к особенностям деятельности предприятий нефтегазового комплекса плановых показателей. Разработан проект положения «Об управленческом учете и бюджетировании на предприятиях нефтегазового комплекса», позволяющий систематизировать процесс подготовки соответствующего информационного базиса.

Pendant longtemps, le droit international des investissements et le droit de l'Union européenne se sont ignorés. Leur rencontre en matière d'investissement a eu lieu dans le cadre des rapports entre les États membres de l'Union européenne, d'une part, et entre les États membres et les États tiers, d'autre part. Cette rencontre a donné lieu à de riches discussions sur l'interaction entre le droit de l'Union européenne et le droit international des investissements. Depuis l'entrée en vigueur du traité de Lisbonne, l'Union européenne dispose d'une compétence exclusive dans le domaine de la politique commerciale commune incluant les investissements directs étrangers en application de l'article 3, paragraphe 1, point e), du TFUE. L'étude analytique des aspects procéduraux de l'Union Européenne dans l'arbitrage international des investissements démontre la transition de son statut bien établi de I'«amicus curiae» vers le statut de « partie défenderesse» dans le contentieux international des investissements. / For a long time, international investment law and EU legislation were developing independently from each other. ln the field of international investment, both met as the EU countries interacted, either with each other or with non-member governments. This led to broad-ranging discussions on how the EU legislation should interact with international investment law. As per the Lisbon Treaty, the European Union is the exclusive authority for the common trade policy, including direct foreign investments under Article 3, subsection le) of the TFEU. The system analysis of the European Union procedural aspects relating to investment international arbitration demonstrates the transition from the well-established "amicus curiae" status to the status of "defendant".

Miljömedvetenhet är ett begrepp som används flitigt idag både i företagsvärlden och privat. Detta har lett till att kundernas medvetenhet om miljön och det sociala ansvaret har ökat och de ställer allt högre krav på företagens produkter och tjänster.Allt eftersom de bildas nya moderna företag ökar konkurrensen och många företag väljer att lägga stora resurser inom hållbar utveckling för att uppnå konkurrensfördelar. För att företagen ska kunna kommunicera sitt miljöansvar till omvärlden skapar dem en hållbarhetsredovisning där dem talar om sitt ansvar för omvärlden. De tre vanligaste ansvaren som man finner i en hållbarhetsredovisning är det sociala ansvaret, det ekonomiska ansvaret och miljöansvaret.Hur en hållbarhetsredovisning ska utformas är frivilligt och variationen gör att det kan bli svårt för ett otränat öga att tolka och jämföra informationen Vi tror att en stor del till variationen inom hållbarhetsredovisning är att företagen väljer att rikta sig till olika intressenter som dem finner intressanta för bolaget.Syftet med denna uppsats är att granska och tolka hållbarhetsredovisningarna från nordens tre största flygbolag; SAS, Norwegian Airlines och Finnair för att få svar på frågan till vem deras hållbarhetsredovisning är skriven.För att uppnå vårt syfte med uppsatsen har vi kopplat den information vi fått från bolagens hållbarhetsredovisningar till olika teorier för att skapa oss en uppfattning om företagen. Vi har då kommit fram till att bolagens hållbarhetsredovisningar lägger fokus och riktar sig till olika intressenter. En anledning till detta kan vara att det inte finns ett internationellt ramverk för hur hållbarhetsrapporterna skall se ut, att det är företagets egna ambitioner för hur mycket resurser de vill lägga ner på forskning och utveckling.

Idag står världen inför stora klimatförändringar där industribranschen står för cirka en tredjedel av växthusutsläppen. För att jorden ska vara bestående till kommande generationer krävs det hårt arbete kring hållbar utveckling, framförallt inom industrier. Stora industriföretag upprättar idag en hållbarhetsredovisning utefter de lagkrav som finns. Det arbetet företagen gör gällande hållbar utveckling återspeglas i hållbarhetsredovisningen. En del av hållbarhetsredovisningen benämns som VD:n har ordet, vilket är den del som står i fokus i denna studie. Studien grundas i hur ekonomiskt, socialt och ekologiskt ansvar uttrycks i VD-ordet utifrån medkänsla, plikt och fara. Studien kommer även att närmare studera varför stora industriföretag använder VD-ordet för att uttrycka dessa ansvar utifrån legitimitet och yttre tryck. En kvalitativ metod har använts där studien delas in i två olika steg. Det första steget är att en granskning av VD-ordet i sex stycken företags hållbarhetsredovisningar har genomförts. Detta för att få reda på hur ekonomiskt, socialt och ekologiskt ansvar uttrycks utifrån kategorierna medkänsla, plikt och fara i VD-orden. VD-orden har granskats från respektive företag mellan år 2016 - 2019 för att kunna jämföra mellan åren inom företag, mellan sektioner inom branschen samt mellan samtliga företag. Det andra steget bestod av intervjuer med tre av företagen. Detta gjordes för att ta reda på om legitimitet eller yttre tryck kan ha en påverkan på varför VD-ordet används för att uttrycka ansvaren. För att besvara frågan om varför stora industriföretag använder VD-ordet för att uttrycka ansvaren har två teorier använts, legitimitetsteorin och institutionella teorin. Detta för att få en överblick om företagen använder VD-ordet för att uttrycka ansvaren utifrån samhällets normer och värderingar eller om det förekommer något yttre tryck som påverkar. / Today, the world is facing major climate changes where the industrial sector stands for approximately a third of the worlds greenhouse gas emissions. In order for the earth to be able to last for generations to come, hard work in sustainable development is required, especially within industries. Nowadays, large industrial companies in Sweden prepare a sustainability report based on legal requirements. The work that the companies do on sustainable development is reflected in their sustainability report. The part of the sustainability report, called the CEO’s letter, is the part that this study has focused on. The study is based on how the financial, social and ecological responsibilities are expressed in the CEO’s letter and why large industrial companies use the CEO’s letter to express these responsibilities. The three responsibilities will be based on three categories: compassion, duty and danger. A qualitative method has been used and the study has been divided into two different steps. In the first step, we examined the CEO’s letter within six companies’ sustainability reports. This was done in order to find out how the financial, social and ecological responsibilities are expressed based on the categories compassion, duty and danger in the CEO’s letter. The CEO’s letter has been reviewed from the companies in the study, between the years 2016 to 2019. This is made in order to compare the companies between the years, between sections within the industry and between all the companies in the study. The second step consisted of interviews with three of the companies to find out if legitimacy or external pressure could be the reason why large industrial companies use the CEO’s letter to express the responsibilities. Legitimacy and external pressure can be explained by two theories, the legitimacy theory and the institutional theory. This was made to get an overview of whether the companies use the CEO’s letter to express responsibilities based on society’s norms and values or if an external pressure exists that can affect the companies.

Сегодня развернут процесс масштабной реструктуризации оборонной промышленности. Чтобы выстоять в конкурентной борьбе, предприятия оборонно-промышленного комплекса (далее - ОПК) должны включиться в процесс интенсивного развития, который заключается в широком использовании инновационного потенциала, активизации инновационной деятельности и усилении доминанты конкурентных преимуществ. Именно эти предприятия обладают способностью создавать и воспринимать новшества. Создание интегрированных структур является основным направлением организационно-институционального реформирования ОПК и направлено на повышение эффективности и обеспечение устойчивости деятельности предприятий комплекса. Работа содержит следующие положения научной новизны: - предложена усовершенствованная организационная структура предприятия ОПК с внедренной системой позаказной организацией деятельности, позволяющая сформировать реестр центров финансовой ответственности, адаптированных к отраслевой специфике деятельности предприятий ОПК; - разработана схема формирования сводного бюджета предприятия ОПК с позаказной организацией управления, призванная обеспечить получение более точных прогнозных данных. / Today, the process of large-scale restructuring of the defense industry has been launched. In order to withstand the competition, enterprises of the military-industrial complex (hereinafter referred to as the defense industry complex) must join the process of intensive development, which consists in the wide use of innovative potential, activation of innovation and strengthening the dominant of competitive advantages. It is these businesses that have the ability to create and embrace innovation. The creation of integrated structures is the main direction of the organizational and institutional reform of the defense industry complex and is aimed at increasing the efficiency and ensuring the sustainability of the activities of the enterprises of the complex. The work contains the following provisions of scientific novelty: - an improved organizational structure of a defense-industrial complex enterprise with an implemented system of order-based organization of activities is proposed, which makes it possible to form a register of financial responsibility centers adapted to the industry specifics of the activities of defense enterprises; - a scheme for the formation of a consolidated budget for a defense industry enterprise with a custom-made management organization has been developed, designed to provide more accurate forecast data.

The management of school finances is one of the major responsibilities facing principals and School Governing Bodies (SGBs) since the implementation of the South African Schools Act (SASA) in 1996. Schools and their governing bodies have broad financial responsibilities, including managing funding from the respective provincial department, setting and managing school fees, preparing the school’s budget as well as raising additional funds to augment the school budget. As democratically elected structures, School Governing Bodies stand to account to various stakeholders for public funds they manage. The South African Schools Act of 1996 provides guidelines on how schools should manage their finances - roles and responsibilities of individuals entrusted with school funds are also outlined. This study was undertaken to determine the extent of accountability and transparency practised by some Johannesburg South primary schools in managing school finances. A comprehensive literature study was explored, encompassing different aspects or components of financial school management such as budgeting, financial organisation as well as financial control and reporting. This study employed a qualitative research methodological approach. In order to establish the issue of accountability and transparency in managing school finances, semi-structured interviews were conducted to principals, SGB members, finance officers and finance committee members of various selected schools. Data were qualitatively analysed and findings from the study objects revealed that some schools lack accountability and transparency in managing their finances - SGBs experience major challenges in executing their financial responsibilities. Results further delineated that insufficient training of SGB members, overlapping responsibilities and dysfunctionality of finance committees are some underlying factors that hinder schools from managing their finances efficiently, effectively and economically. / Educational Leadership and Management / M. Ed. (Education Management)