AARN: Corporations (Topic)最新文献

{"title":"Design Mentoring Approach in Companies in Poland","authors":"M. Baran","doi":"10.5709/CE.1897-9254.278","DOIUrl":"https://doi.org/10.5709/CE.1897-9254.278","url":null,"abstract":"In the contemporary world of business, mentoring has become common practice. Its objectives include the personal and professional development of employees, training new employees, nurturing talents, planning for successions and developing leaders. A literature review has enabled the author to conclude that a structured, systematic, coordinated and evaluated mentoring program helps businesses achieve the expected results, i.e., the construction of lasting mentoring relationships leading to the realization of intended goals and benefits. The question therefore arises, how do companies build effective mentoring programs? The aim of the article is to determine the conditions for building effective mentoring programs. The research was conducted on a non-probable sample of 30 companies operating in Poland that have implemented mentoring programs within the last 3-5 years. Triangulation of research methods was applied. PAPI and IDI methods were used to survey representatives of chosen companies who manage mentoring programs. The effective mentoring program is achieved by defining the roles of participants in the mentoring process precisely and by defining their competencies, responsibilities and objectives. Furthermore, it is important to establish transparent rules for participation in the mentoring program, i.e., participation criteria for mentors, selection criteria for mentees and placement criteria for bringing participants together into suitable pairs or groups. It is crucial to provide mentoring participants with support in the form of advice, consultation before and between mentoring sessions, and monitoring their expectations of and satisfaction from participating in the program.","PeriodicalId":261576,"journal":{"name":"AARN: Corporations (Topic)","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129056162","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":"Trust Trap? Self-Reinforcing Processes in the Constitution of Inter-Organizational Trust","authors":"Guido Möllering, J. Sydow","doi":"10.1163/9789004390430_009","DOIUrl":"https://doi.org/10.1163/9789004390430_009","url":null,"abstract":"This chapter points to the peculiar nature of trust as a property of inter-organizational relations that may be desirable though not easily established, but also sometimes undesirable though hard to abandon. We argue that this is due to self-reinforcing processes that may be slow to get started but that tend to spiral up to levels that essentially lock organizations into their trust-based relationships, even when the trust has been jeopardized.","PeriodicalId":261576,"journal":{"name":"AARN: Corporations (Topic)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-08-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116139401","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 Effect of Corporate Gender Diversity on Board and Firm Performance","authors":"N. Isah, Rabiu Iliya","doi":"10.2139/ssrn.3304354","DOIUrl":"https://doi.org/10.2139/ssrn.3304354","url":null,"abstract":"Effective and qualitative corporate governance is the distinctive feature of newly emerging economy. Corporate governance has received significant attention due to global financial crisis and recent corporate failures involving multinational corporations all over the world. As the global economic system is changing, the corporate governance mechanisms are becoming essential determinants of companies current and future performance. Gender diversity and corporate performance have a strong association which entirely relies on effective board management. Therefore, the basic assumption is that appropriate gender diversity within the board will improved board effectiveness which in turn affect the firm performance. The major objective of this study is to examines the effects of board gender diversity on board and the firm performance. The study describes an extant research on theoretical and empirical perspectives with emphasis on the impact of women directors on corporate boards and firm performance. The study used secondary source as a method of data collections. The findings from the studies provides different outcomes; while some authors believe board gender diversity improve the level of firm performance, Others empirical studies discovered no any relationship between board gender diversity and firm financial performance. However, others were neutral by reporting neither positive nor negative relationship between gender diversity and firm performance. Furthermore, with respect to theoretical perspective, the study discover that both the agency theory and resource dependency theory only suggest the link between board gender diversity and firm performance, yet the real nature of the link remain unclear.<br>","PeriodicalId":261576,"journal":{"name":"AARN: Corporations (Topic)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-04-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128899116","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":"Air-Rail Cooperation and Multiple-Airports System: A Revenue-Sharing Mechanism between Air and Rail Sectors","authors":"Wenyi Xia, C. Jiang, Kun Wang, A. Zhang","doi":"10.2139/ssrn.3128051","DOIUrl":"https://doi.org/10.2139/ssrn.3128051","url":null,"abstract":"This paper investigates cooperation between air transport and high-speed rail (HSR), with the air sector reimbursing air-HSR transfer passengers for their HSR tickets while the rail sector sharing revenue with the air sector to compensate for the reimbursement. The air-HSR cooperation facilitates forming a multiple-airports system (MAS). The conditions for reaching such an air-HSR cooperation, with either a competing or monopolized air sector in the MAS, are explored. We find that when the HSR operator is oriented to maximize social welfare, or when the air sectors are monopolized in the MAS, the air-HSR cooperation is more likely to arise. Furthermore, airport congestion has important implications on such air-HSR cooperation. Specifically, air-HSR revenue sharing is conducive to welfare improvement as it is more effective in diverting passengers from the capacity-constrained airport. However, when the air sectors are monopolized, their self-internalization of congestion may discourage HSR from engaging in the revenue sharing. We also find that improving connectivity of airport and HSR station may not always be welfare-enhancing with competing air sectors in the MAS. Finally, the Pareto efficient range of revenue sharing to achieve the air-HSR cooperation is identified.","PeriodicalId":261576,"journal":{"name":"AARN: Corporations (Topic)","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133400993","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":"Speculative Undertakings: Rate Regulation as a Branch of Corporate Finance","authors":"J. Chen","doi":"10.2139/ssrn.3103627","DOIUrl":"https://doi.org/10.2139/ssrn.3103627","url":null,"abstract":"The law of regulated industries, particularly the legislative command that the government ensure “just and reasonable rates” for regulated services, is a highly specialized application of financial economics. Ratemaking, to put it bluntly, represents a regulatory exercise in capital asset pricing. As a matter of economics, this article describes ratemaking as a variation on the theme of uncertainty in mathematical finance. As a matter of law, this article describes legal principles guiding the determination of the rate of return on property dedicated to public use. It closely analyzes two regulatory valuation methods derived from the 1923 Bluefield Water Works decision (“attracting capital” and “comparable earnings”), as well as a third approach based on the capital asset pricing model. Discretionary elements in rate regulation make it impossible to wholly alleviate uncertainty in the pricing of utility infrastructure. Utility rate regulation therefore constitutes a speculative undertaking in its own right.","PeriodicalId":261576,"journal":{"name":"AARN: Corporations (Topic)","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127717402","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":"Does the Douglas Cultural Framework Measure Up? A Review of its Utility in Business Research","authors":"R. Baskerville","doi":"10.2139/ssrn.3162921","DOIUrl":"https://doi.org/10.2139/ssrn.3162921","url":null,"abstract":"Recognition of the inherent weaknesses in the Hofstede model of cultural dimensions, and the many critiques of his approach, have led to an increasing diversity of approaches in business research towards comparative analysis of data from diverse nation-states or geo-political jurisdictions. The research question addressed in this paper is: how has the Mary Douglas Cultural Framework (DCF) been used resolve ‘the problem of culture’ in business-related research, and in accounting-related research in particular? To answer these questions requires reviewing some studies in other fields of research using the DCF, and some methodological issues raised in its application. The DCF posits ‘culture as a coercive mechanism’ to ensure sustained continuation of unique norms and beliefs within each of the four solidarities in the DCF. This study offers a review of applications of the Mary Douglas cultural framework in international business research, and the inherent problems in robustly identifying drivers to differences in business activity when a diversity of ethnicities is within the data under study. This study illustrates some applications of the DCF; I suggest in the Discussion section that it remains to be more fully tested. But some may well view the reduction down to ‘the working of human minds’ less attractive than being able to offer grand research designs and conclusions, based on eliciting responses from myriad social groups morphed into nation states, or multi-national enterprises, such as professional bodies. The limitations of the DCF remain; and reflecting on the critiques on Hofstede earlier in this paper these included: i. That culture was treated as static. In DCF the solidarities represent clusters of behavioural preferences connecting people in a specific context, but for each person their affiliation is neither stable nor permanent. Movements in and out of solitaries occur frequently and with relative ease. “In fact, temporary [solidarity] switches are virtually uncontrollable because new [solidarity] affiliations are constantly being created as people move from one context to another” (Patel and Rayner 2012 p. 128, reading ‘solidarity’ for ‘culture’). Proponents of DCF explain conformity and variations in collective action in grid-group terms. They state that any two individuals or entities with similar grid-group preferences will demonstrate similar behaviours in that context (Douglas, 1970). This conformity is neither permanent nor is it a function of people’s national origin. (Patel and Rayner 2012 p. 128) ii. That there is no such thing as national culture, and nation states only very rarely have a single and distinct culture; this critique is well accommodated in the DCF, when the focus in applying the DCF is to a social group below the size of a nation state. For example, the cohort under study could be a group of Big 4 auditors, or a Big 4 organisation itself, or members of one of the professional organisations such as ICAEW, IC","PeriodicalId":261576,"journal":{"name":"AARN: Corporations (Topic)","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122096663","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 Theory-Based View: Economic Actors as Theorists","authors":"Teppo Felin, Todd R. Zenger","doi":"10.2139/ssrn.3068134","DOIUrl":"https://doi.org/10.2139/ssrn.3068134","url":null,"abstract":"This paper outlines the theory-based view of strategy and markets. We argue that novel or “great” strategies come from theories. Entrepreneurs and managers originate theories and hypotheses about which activities they should engage in, which assets they might buy, and how they will create value. A firm’s strategy, then, represents a set of contrarian beliefs and a theory—a unique, firm-specific point of view—about what problems to solve, and how to organize and govern the overall process of value creation. We outline the cognitive and perceptual, organizational, and economic foundations of the theory-based view of strategy. We also discuss the essential attributes needed for a firm-level theory of strategy. Throughout the paper we offer informal examples of our argument, by briefly discussing the strategies of companies like Apple, Uber, Disney, Wal-Mart, and Airbnb. The theory-based view of strategy and markets also offers important insights for how firms govern themselves (including ownership, boards, a...","PeriodicalId":261576,"journal":{"name":"AARN: Corporations (Topic)","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115382680","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":"Emergencia De Modas Administrativas Y Fallas Estratégicas En Ausencia Del Respeto a La Institucionalidad (Emergency of Administrative Trends and Strategic Failures in the Absence of Respect for Institutions)","authors":"Claudia Eugenia Toca Torres","doi":"10.2139/ssrn.3130296","DOIUrl":"https://doi.org/10.2139/ssrn.3130296","url":null,"abstract":"<b>Spanish Abstract:</b> Una revisión juiciosa de tres documentos colombianos: Plan Nacional de Desarrollo 2014-2018 Todos por un Nuevo País; Plan Nacional de Acción sobre Derechos Humanos y Empresas; y Lineamientos para una política pública de derechos humanos y empresas permite confirmar dos hipótesis fundamentales: 1) Se sigue omitiendo o ignorando la jerarquía institucional, posiblemente porque no se concede el espacio y tiempo necesarios para la reflexión teórica y 2) El papel lo aguanta todo, los planes de desarrollo no pasan de simples manifiestos y declaraciones de buenas intenciones, en consecuencia, falla el proceso de planeación. Partiendo del supuesto que “en el marco de una actuación personal y/o empresarial respetuosa de las instituciones, la responsabilidad social empresarial RSE resulta accesoria; el presente documento busca el cumplimiento de los siguientes objetivos: demostrar que dado el respeto de unas instituciones informales mínimas, las modas administrativas como la RSE no se justifican; y precisar algunos conceptos clave reconociendo a importancia del enfoque estratégico en la planeación. <b>English Abstract:</b> A deep review of three official Colombian documents: Development National Plan 2014-2018; National Action Plan on Human Rights and Companies; and Guidelines for a Public Policy on Human Rights and Companies; let us proving two hypotheses: 1) There is a tendency of ignoring the institutional hierarchy, probably because it is not given the necessary space and time for a theoretical reflection; and 2) Development National Plans are just manifestos and good intentions declarations, therefore, the planning process fails. From the assumption that “in the frame of a personal/entrepreneurial behavior, been respectful of the institutions, corporate social responsibility CSR is accessory; this document aims at two objectives. The first one is proving that expressing respect to minimal informal institutions, administrative trends such as the CSR are not justified. And the second one is specifying some key concepts in order to recognize the importance of the strategic approach in the planning stage.","PeriodicalId":261576,"journal":{"name":"AARN: Corporations (Topic)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130082479","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":"Low Cost Carriers’ Growth: Market- or Subsidies-Driven?","authors":"Maya Ivanova","doi":"10.2139/ssrn.3077016","DOIUrl":"https://doi.org/10.2139/ssrn.3077016","url":null,"abstract":"Low-cost carriers (LCCs) have revolutionized the world of passenger air transport changing dramatically the aviation market, tourist behaviour and the way destinations are developing. Current paper deals with this phenomenal growth and explores the most important aspects, shaping their progress. Apart from the ordinary factors like business model, cost-centered strategy and marketing, cited as main drivers for the LCCs success, the study goes further by investigating the local destination contribution to the LCCs expansion. The undisputed benefits that LCCs bring to the destinations have urged certain destination governance institutions to purposely attract such airlines to start operations in exchange for partially covering their business risk by establishment of regional funds or any similar type of subsidies. In this regard, the aim of current paper is to examine the drivers influencing LCCs’ growth by making a deep overview of their business model, strategy and various stimuli provided by the local destinations. The analysis reveals that LCCs are predominantly driven by the destination market potential, but still rely on the support of the local institutions.","PeriodicalId":261576,"journal":{"name":"AARN: Corporations (Topic)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122871090","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":"Quantitative and Qualitative Analysis of X-Efficiency in the Croatian Market","authors":"Ozren Rafajac, M. Škare","doi":"10.5709/CE.1897-9254.242","DOIUrl":"https://doi.org/10.5709/CE.1897-9254.242","url":null,"abstract":"This article aims to explain the idea of X-efficiency, which indicates the difference between potential and actual output. If any business subject produces below its own potentials, it can be considered X-inefficient. To determine whether X-inefficiency in Croatian companies exists, how large it is in its volume and why it appears, in 2014, empirical research was conducted. Since only 22% of interviewed companies use all their available resources and given that the mean capacity utilization rate is only 70% and the mean resource utilization rate is 68%, our study results suggest that among business subjects in the Republic of Croatia, X-inefficiency exists to a large extent. Qualitative analysis shows that X-inefficiency appears mostly because of the competitive pressure. Other reasons include legal and administrative problems, the existence of inertness and a lack of motivation, the decision to work “less for more”, inadequate demand, economic crisis, the decision to save resources for future use, seasonal demand, incompetence of the government, corruption, and the risk of debt collection as well as local organizational problems.","PeriodicalId":261576,"journal":{"name":"AARN: Corporations (Topic)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130686618","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}