BOHR International Journal of Business Ethics and Corporate Governance最新文献

{"title":"The Ripple Effect of EU Disclosures Regulation in Financial Services Sector","authors":"Malecki Catherine","doi":"10.54646/bijbecg.010","DOIUrl":"https://doi.org/10.54646/bijbecg.010","url":null,"abstract":"The UE Disclosure Regulation 2019/2088 of November 27, 2019 on Sustainability-related Disclosures in the Financial Services Sector (known as the Disclosure Regulation, Environmental, Social and Governance (ESG) Regulation or SFDR for Sustainable Finance Disclosure Regulation) sets out general rules for classifying and reporting on sustainability and ESG criteria. Its goal is to improve transparency and disclosures. The transparency requirement concerns particular concerns, especially sustainability risks and principal adverse sustainability impacts at the financial product level. It does also concern precontractual disclosures. This Regulation is part of a broader legislative package under the European ’Commission’s Sustainable Finance Action Plan, such as the EU Taxonomy Regulation 2020/852 of June 18, 2020.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125848623","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Nonlinear Controller for the Laser Fiber Using PID Controller","authors":"Yahya Saeed Haider, Mohammed Ali Husam Noman, Al Bakri Ali Abdul Abas, Zaeer Dhaam Haidar","doi":"10.54646/bijbecg.006","DOIUrl":"https://doi.org/10.54646/bijbecg.006","url":null,"abstract":"We show that a software architecture based on machine learning and adaptive control advances makes self-tuning optics possible. Commercially available optical telecom components may be combined with servo controllers to develop a training and execution software module that can self-tune the laser cavity even when it is switched off. Mechanical and/or environmental disturbances may aid in frequency comb stabilization. An exhaustive search of state space is used in the algorithm training stage to find the optimum performance areas for one or more objectively interesting functions. The technique of implementation stage starts by identifying the variable space using a sparse sensing approach, then settles on a near-optimal solution and maintains it using the extremum seeking control protocol.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127247617","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pension plans in Spain. Profitability analysis","authors":"Felipe Compán Espín, M. C. V. Valls Martínez","doi":"10.54646/bijbecg.2022.04","DOIUrl":"https://doi.org/10.54646/bijbecg.2022.04","url":null,"abstract":"This article analyses Spanish pension plans, which have had growing trend over the last years. They are considereda complement to the public pensions offered by the social security system, and many companies, especially largeones, set up pension plans for their employees as a measure of corporate social responsibility. The aim of thispaper is to describe the pension plan system in Spain and analyze its profitability. For this purpose, the study hasfocused on the plans offered by financial institutions listed on the IBEX35 in 2022 since they are the most importantand, as they have similar characteristics, we avoid comparative bias. The study covers the 5-year period from 2017to 2021 and analyses the pension plan profitability from different points of view: according to the category of theplan, the management entity and the analysis of the average profitability of each category of the different entities.The results show that equities, mixed equities and mixed fixed income plans, in this order, are the most numerous.They are also the ones that have generated the highest profitability in recent years, in general terms. However,guaranteed income plans are the most stable over time. Moreover, it is observed that results are similar in thedifferent management companies analyzed.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115857561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"An enhanced role for CSR in corporate governance?","authors":"M. John Foster","doi":"10.54646/bijbecg.2023.13","DOIUrl":"https://doi.org/10.54646/bijbecg.2023.13","url":null,"abstract":"This paper examines the relationship between corporate social responsibility and corporate governance, what simple logic suggests should be the case, and what seems to be the perceived reality as described in the literature. Reported attempts at defining corporate social responsibility prove more confusing than might be expected; reasons for this are suggested. Corporate governance is easy to define, but in practice it is often viewed through a narrower lens than a useful definition might suggest. Logic suggests that corporate social responsibility is a subset of corporate governance, but some authors attempt to invert the relationship. According to the literature, progress is now being made in that both corporate governance and corporate social responsibility are being more widely pursued on the ground than hitherto. In the case of corporate governance, this is because activity in the form of a jurisdictional code is often mandated. On the linkage of the two notions, broadly speaking, better corporate governance tends to be aligned with greater commitment to corporate social responsibility and better reporting thereof.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132278740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Neo-Marxist Anthropology of Urban Workers and Peasant Farmers in Thailand","authors":"Rappa Antonio L.","doi":"10.54646/bijbecg.008","DOIUrl":"https://doi.org/10.54646/bijbecg.008","url":null,"abstract":"This article is an original cultural anthropological study that is based on fieldwork done by the principal investigator, Antonio L. Rappa, on groups of urban workers and peasant farmers of Bangkok, Chiangmai, and Pattaya from 1998 to 2016. The focus of this article is on how these workers survive late modernity within the neoliberal capitalist world scenario. The fieldwork also showed the importance of materialism among Thai workers and how they remain trapped in giving up the surplus labor value of their work to the bourgeoisie (Marxian Theory). Since 1932 (the Siamese and since 1946), the Thai workers have been suppressed and exploited by the ruling elite (Power Elite Theory). Whether we use a Cultural Anthropological/Marxian, neo-Marxist Anthropological, or Power Elite theory (C. Wright Mills’ Theory) approach, it remains clear in 2022 that the Thai people still continue to be imprisoned by a desire for luxury goods and services (Thorstein Veblen). Then, there is the complication of religion. At least 93% of all Thai people are Theravada Buddhists and staunchly believe in worshipping the Buddha as well as in various superstitions. The remaining 5–7% are Muslims and Christians. It is only the Muslims who have consistently given political trouble to the Bangkok capitalists but the Muslims are not socialists or communists since they believe in the god known as Allah. Ever since the 1970s, Thailand came under serious threat from communism like many Southeast Asian states. King Bhumiphon Adulyadej (Rama IX) was already a deeply respected monarch and a virtual demi-God to the superstitious and animistic Thai Buddhists. Few Thais realized at that time that the King was also a well-read scientist knowledgeable in urban planning and agriculture. Rama IX applied the knowledge that he garnered from Switzerland and Cambridge, Massachusetts, toward building a new kind of thinking, called Self-Sufficiency Economy (SSE). Rama IX’s SSE was not unique to Thailand and commonly practiced to various effects in South Asia, the Far East, and Southeast Asia. Nevertheless, the king thought that the SSE would be a good way out for his people. He believed that if each Tambon or village could cooperate using existing resources, provincial assistance in agricultural knowledge, and the model-village concept, then the Thai people would be self-sufficient in many aspects. This was also known as the One-Thambon, One-Product (OTOP) policy. This is itself a manifestation of the materialist cultural anthropologic of Thai culture itself. The article concludes with an analysis of the dual pricing system or two-tier pricing system, and why the Thai people appear to support Thorstein Veblen’s Theory and C. Wright Mills’ Theory rather than any neo-Marxist theory of land distribution and property ownership.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"82 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125447775","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Causes and Consequences of Hegemonic Masculinity and Dominance in Thailand","authors":"A. Rappa","doi":"10.54646/bijbecg.005","DOIUrl":"https://doi.org/10.54646/bijbecg.005","url":null,"abstract":"Women across the globe make up at least half of all populations or 2.5 to 3 billion persons yet they own lessthan10%ofallwealth.This is also the case for Thailand.The arguments in the post feminist movement raised by Giffort, Hawkesworth, Tomalin, Chatterjee, McClintock and others clearly show that many communities of women especially in the Third World such as Thailand continue to depend on hegemonic masculine strategies either directly or indirectly.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121555157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"E-management in the Moroccan University: What Impact on Governance?","authors":"Youmna Elhissi, Hamza Melliani, H. Hachimi","doi":"10.54646/bijbecg.002","DOIUrl":"https://doi.org/10.54646/bijbecg.002","url":null,"abstract":"It is obvious that the use of new information and communication technologies (NICT) is essential for development, and this by promoting e-governance and access to information, with the avowed aim of giving the population the means to influence the decisions of public authorities. The use of new technologies within administrations is one of the determining factors in boosting good governance. Moreover, democratic, economic, and administrative governance are three results of the good use of NICTs. In this paper, we will study the implementation of e-management in the Moroccan University (Case of the USMS: Sultan Moulay Slimane University) and its impact on governance and sustainable performance within this organization.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133626742","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pension Plans in Spain. Profitability Analysis","authors":"Compán Espín Felipe, Valls Martínez María del Carmen","doi":"10.54646/bijbecg.004","DOIUrl":"https://doi.org/10.54646/bijbecg.004","url":null,"abstract":"This article analyses Spanish pension plans, which have had growing trend over the last years. They are considered a complement to the public pensions offered by the social security system, and many companies, especially large ones, set up pension plans for their employees as a measure of corporate social responsibility. The aim of this paper is to describe the pension plan system in Spain and analyse its profitability. For this purpose, the study has focused on the plans offered by financial institutions listed on the IBEX35 in 2022 since they are the most important and, as they have similar characteristics, we avoid comparative bias. The study covers the 5-year period from 2017 to 2021 and analyses the pension plan profitability from different points of view: according to the category of the plan, the management entity and the analysis of the average profitability of each category of the different entities. The results show that equities, mixed equities and mixed fixed income plans, in this order, are the most numerous.They are also the ones that have generated the highest profitability in recent years,in general terms. However,guaranteed income plans are the most stable overtime.Moreover,it is observed that results are similar in the different management companies analised.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132537704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The causes and consequences of hegemonic masculinityand dominance in Thailand","authors":"A. Rappa","doi":"10.54646/bijbecg.2022.05","DOIUrl":"https://doi.org/10.54646/bijbecg.2022.05","url":null,"abstract":"Women across the globe make up at least half of all populations or 2.5 to 3 billion persons yet they own lessthan 10% of all wealth. This is also the case for Thailand. The arguments in the post-feminist movement raised byGiffort, Hawkesworth, Tomalin, Chatterjee, McClintock and others clearly show that many communities of womenespecially in the Third World such as Thailand continue to depend on hegemonic masculine strategies eitherdirectly or indirectly.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130385267","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Le Cong Co: philosopher and exemplar of resilience and hope for an independent Vietnam","authors":"J. Schnell","doi":"10.54646/bijbecg.2023.14","DOIUrl":"https://doi.org/10.54646/bijbecg.2023.14","url":null,"abstract":"The life of Vietnamese philosopher/educator Le Cong Co has personified theological foundations for resilience and hope. As such, his life has manifested intense dedication, resilience (physical, emotional, and mental), insight, and initiative in moving Vietnam toward independence and modernization. It has continually stressed a constructive vision for hope and a renewed emphasis on resilience and justice for Vietnam as manifested in his work as an educator, military leader, and university leader. Fate has placed his life at the crossroads of Vietnamese history whereby he has been witness to fundamental developments along the path toward Vietnamese independence and modernization.","PeriodicalId":191089,"journal":{"name":"BOHR International Journal of Business Ethics and Corporate Governance","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133330390","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}