• Refine Query
  • Source
  • Publication year
  • to
  • Language
  • 40
  • 20
  • 6
  • 2
  • 2
  • 1
  • 1
  • 1
  • 1
  • 1
  • Tagged with
  • 88
  • 88
  • 31
  • 26
  • 22
  • 16
  • 13
  • 12
  • 12
  • 12
  • 12
  • 12
  • 12
  • 10
  • 10
  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Corporate social reporting in the Republic of Ireland

O'Dwyer, Brendan G. January 1999 (has links)
No description available.
2

Saudi executives' value profiles : a theoretical and empirical study

Al-Naeem, Abdullatif Saleh January 1999 (has links)
This study aims to add to the knowledge of previous research which has focused on individual values in developing countries in general and in the Kingdom of Saudi Arabia in particular (KSA). Only little serious research on values has been conducted in the Saudi business and management environment. The main objectives of this thesis are: to identify empirically the value profiles of Saudi executives in both their personal and managerial lives; to investigate the differences between the value profiles of specific groups of Saudi executives such as those at the top level and those of the middle levels and also those of listed (joint stock) and unlisted (private) business companies; to investigate the relationship between the personal and managerial value profiles of Saudi executives and their personal and organisational characteristics; and to identify the extent to which it is possible to classify the value profiles of Saudi executives in the private sector. In order to reach these objectives, a theoretical framework was developed through which Saudi executives' values could be identified and measured. The study was based upon Eduard Spranger's classification of values (Theoretical, Economic, Aesthetic, Social, Political and Religious), and Allport instrument "The Study of Values". The instrument was modified in terms of religious and cultural perspectives to be applicable to the Saudi environment and a new section was developed for measuring the relative strength of the six values in the executives' managerial lives. Overall, the results of this research show that the different groups of Saudi executives display a similar rank order of the six personal values across their personal and organisational backgrounds and a similar ranking of managerial values. Nevertheless, significant differences were found in both profiles of values within each individual group. Surprisingly, analysis of the results showed that managers at the top levels place less emphasis on Economic values than those at middles levels. The analysis also showed that those who work for listed companies placed more emphasis on Economic values than those in private firms. The results also suggest that Saudi executives with different personal and organisational characteristics do not share similar personal and managerial value profiles. Moreover, although average Saudi executives scored highest on the Economic values and lowest on the Aesthetic values in both profiles, they displayed different responses to the remaining four values in both value profiles. The results suggest that although average Saudi executives showed dissimilar personal and managerial value profiles, these profiles did relate, and that the general value system of Saudi executives could be deconstructed into three value profiles: the personal, managerial, and the personal-managerial interrelated profiles. With respect to the classification of value profiles, the results revealed that only four managerial value profiles with different ranking orders of the six classes of values are considered distinct to Saudi executives; Theoretical, Economic, Social, and Religious. Managers can thus be expected to show various types of behaviours when making their decisions as well as varying levels of managerial performance and organisational efficiency. Saudi business organisation, therefore, should choose those candidates with relevant value profiles from the four that have been identified in this study that best fit the goals and strategies of the organisation and place them in an appropriate environment in order to maximise the benefit from those individual's skills and experience. The various findings of this research, the theoretical and practical implications, and suggestions for future research in this field are presented in the last chapter of this thesis.
3

Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region

Shaun Leigh Mitchell Williams January 1998 (has links)
Through the juxtaposition of political economy theory and an in-depth empirical analysis, this study provides hrther insights into the understanding of variables that explain variations in voluntary environmental and social accounting disclosures (VESAD) across national and regional boundaries. Factors from three classes of Thomas (1991) classification schema, the organizational attribute (organizational size and economic performance), business environment (industry type) and societal variable (culture, political and civil, system, legal system, level of economic development and equity market) categories, were included in this project. Listed companies' annual reports were surveyed using content analysis and disclosure index from seven countries in the Asia-Pacific region: Australia, Singapore, Hong Kong, the Philippines, Thailand, Indonesia and Malaysia. The dependent variable, the extent of VESAD information, was measured by four different measurement bases; these were number pages, sentences and words and disclosure index score. Different measurement bases were used to compare and contrast findings from statistical tests to examine if this lead to conflicting or comparable conclusions. Descriptive and univariate analysis indicated that under all four measurement bases the country of origin was an important determinant of VESAD practices in the Asia-Pacific region. Multiple regression and path analysis showed that organizational size, industry type, culture, political and civil, and legal systems were statistically significant in explaining variations both directly and indirectly. The level of economic development was also found to be of important but only indirectly. It is concluded from these findings that social and political pressures placed on companies by the interaction of these significant variables compel firms to provide VESAD information to meet social expectations and to avoid possible government regulation to preserve their own self interests and survival. Economic performance and equity market factors were of no significant statistical influence. Empirical results using data measured by the three units of measurement for content analysis were minimal. Differences were . noted however when contrasted against disclosure index scores. It was concluded from these results that content analysis and disclosure indices measured different concepts, the latter measuring largely a subset of the former. The consequence of this finding, is that researchers, when deciding on whether to measure the dependent variable by content analysis or a disclosure index, will need to define more the relevance of the measurement to be adopted to the research question underlying the study. Determination of the unit of analysis to utilize when adopting content analysis is less complicated as each technique provides essentially the same results.
4

Corporate citizenship a stakeholder approach for defining corporate social performance and identifying measures for assessing it /

Davenport, Kimberly S. January 1997 (has links) (PDF)
Thesis (Ph.D.)--Fielding Institute, 1997. / Includes bibliographical references (leaves 186-199).
5

An interregional computable general equilibrium model for Indonesia measuring the regional economic consequences on national tax policy /

Temenggung, Yuswandi Arsyad, January 1995 (has links)
Thesis (Ph. D.)--Cornell University, 1995. / Vita. Includes bibliographical references (leaves 436-446).
6

Assurance of corporate stand-alone reporting : evidence from the UK /

Al-Hamadeen, Radhi Mousa. January 2007 (has links)
Thesis (Ph.D.) - University of St Andrews, November 2007.
7

The corporate social contract : from enlightened monarch to accountable democracy, CSR and sovereignty /

Paschke, Sasha Uwe Pieter Heinz. January 2006 (has links)
Assignment (MPhil)--University of Stellenbosch, 2006. / Bibliography. Also available via the Internet.
8

A comparative study of voluntary social and environmental disclosure practices between Australian and Malaysian companies /

Chan, Jen Jing. January 2000 (has links) (PDF)
Thesis (B.Comm. (Hons.)) -- University of Adelaide, School of Commerce, 2000. / Bibliography: leaves 110-113.
9

The ecological economics of inter-basin water transfers the case of the Lesotho Highlands Water Project /

Matete, Mampiti Elizabeth. January 2004 (has links)
Thesis (Ph. D.)--University of Pretoria, 2004. / Title from PDF title page (viewed on July 16, 2006). Includes bibliographical references (p. 170-184).
10

Verdades e mitos na interpretação da demonstração do valor adicionado / Truths and lies in the interpretation of the Value Added Statement

Vieira, Patricia dos Santos 17 September 2010 (has links)
O relacionamento entre empresas e sociedade faz emergir a necessidade de prestação de contas a distintos grupos de interesse e a DVA apresenta-se como ferramenta importante, ao apresentar informações relevantes a diferentes stakeholders. Este trabalho discute a interpretação dessa demonstração a partir do que se concebe no senso comum, propondo-se a identificar e caracterizar mitos originados numa leitura simplista da DVA, bem como verificar o impacto do setor de atuação sobre a análise. A plataforma teórica edifica-se sobre a teoria dos stakeholders que, para determinar grupos efetivamente relevantes à entidade, se distingue nos atributos: poder, legitimidade e urgência. Analisa a DVA em sua gênese e desenvolvimentos posteriores até os dias atuais. Para responder à questão de pesquisa, Quais as verdades e os mitos contidos na interpretação da Demonstração do Valor Adicionado?, tomou-se como base uma amostra composta de informações contábeis de 6.286 empresas não financeiras, oriundas de diversos setores, extraídas do banco de dados mantido pela Fipecafi e utilizado como fonte para o ranking das Melhores e Maiores, da Revista Exame. O estudo abrange os anos de 2004 a 2009. Os resultados demonstraram haver correlação positiva e moderada entre valor adicionado e lucro líquido ajustado, indicando que elevações do lucro podem estar acompanhadas de aumentos do valor adicionado; nesse caso, a segregação setorial não apontou resultados distintos em relação à amostra global, apenas realçando a tendência observada. As correlações de Spearman indicaram a existência de relacionamento estatístico entre o valor adicionado destinado aos empregados e o destinado aos acionistas, sob a forma de juros sobre capital próprio e dividendos, embora essa associação negativa tenha se apresentado em nível moderado. Nesse caso, a consideração dos setores de atuação apontou algumas diferenças, como, por exemplo, para o setor 1, constituído basicamente por empresas comerciais, no qual não se identificou significativo nível de associação. Nos demais setores, identificou-se uma associação negativa e moderada entre as variáveis testadas. Os resultados globais dos testes de médias indicaram não haver indícios de que as destinações do valor adicionado se comportassem de modo constante, exceção feita ao item lucro retido; entretanto, a separação por setores trouxe novas informações, sobretudo para os setores 1 (comércio em geral); 3 (serviços) e 4 (energia), cujas distribuições não apresentaram, na média, diferenças expressivas. A aplicação de modelos lineares generalizados destacou que somente a variável rentabilidade ajustada ao patrimônio líquido (Rent) foi significativa no modelo, em todos os anos da análise, tendo apresentado sinal negativo. Apenas, em 2007, a variável crescimento de vendas (Cresc) mostrou-se significativa no modelo e, também, com sinal negativo. As correlações de Spearman indicaram a existência de associação positiva e fraca, entre 2004 e 2007, e moderada, em 2008 e 2009. A consideração dos setores não conferiu novos contornos aos achados, apenas um destaque em relação ao setor 4 (formado por empresas de energia elétrica), em que ocorreu uma elevação dos níveis de associação: de parâmetro fraco para moderado. Assim, os resultados dos testes estatísticos permitiram um real aprofundamento da análise da DVA, de modo a desvendar alguns mitos, pelo menos, no que possa ser aplicável à amostra utilizada. / The relationship between entities and the society brings to the fore a need for a public accountability to specific groups. VAS proves to be an important tool to achieve this need when demonstrating relevant information to various stakeholders. This study aims to discuss the VAS interpretation from the common sense knowledge, consequently identifying and characterizing the myths derived from a simplistic VAS interpretation, as well as checking the impact of a product sector over this analysis. The stakeholders theory on power, legitimacy and urgency as means to identify the most relevant groups for an entity is the theoretical basis for this study. Moreover, this paper analyses the VAS origin and its development down to our day. From Fipecafi database, which ranks Maiores e Melhores, published by Exame magazine, accounting information of 6,286 sample entities, from different sectors, with the exception of non-financial enterprises, was selected to answer the question: What are the truths and myths within the Value Added Statement interpretation? This study spans the years 2004 to 2009. The results disclosed a positive and moderate correlation between added value and adjusted net profits, indicating that higher profits may be accompanied by higher added value. In this case, an isolated sector did not display a distinct result in relation to the overall sample, but simply emphasized the tendency identified above. Spearmans rank correlation coefficient identified a statistical connection between the added value dispensed to employees and to the stakeholders in the form of interest on own equity and dividend, although such negative relation was presented in a moderate level. In this case some differences were identified when studying the product sectors, such as found in sector 1, made up mainly of commercial enterprises, where no significant level of association was identified. Tested variables displayed a negative and moderate association within other sectors. In addition, except for retained earnings, overall results of main tests showed no sign of the applied added value behaving. However, when sectors were isolated, new information was brought to light, specially in sectors 1 commerce; 3 service; and 4 energy. In their distribution, no significant differences were found. Overall linear models highlighted that only the Rent variable had a significant outcome to the model during the whole period of time, and with a negative result. The Cresc variable had an important outcome, only in 2007, with a negative result as well. The Spearmans rho general outcome indicated a positive and weak association from 2004 to 2007, and a moderate one, for the 2008 and 2009 period. The analysis of the sectors did not add new information to the finds, except for sector 4, the energy segment, which the association level raised from weak to moderate. To sum up, the outcome of the statistical tests has led to a much deeper VAS analysis, at least unveiling some myths related to the sample analyzed

Page generated in 0.0886 seconds