{"title":"Maximizing Value in Board Decisions: The Role of the Decision Quality Officer","authors":"Andrea Marino, Wayne Eastman","doi":"10.2139/SSRN.2957723","DOIUrl":"https://doi.org/10.2139/SSRN.2957723","url":null,"abstract":"In this paper we integrate the literature on decision quality with considerations specific to boards of directors. In order to maximize the value of their decisions, boards of directors must look beyond their legal obligations and incorporate business ethics and the latest developments in social, scientific and managerial learning on governance and decision-making processes. Organizations will benefit from identifying an internal staff member who can fill the role of Decision Quality Officer (“DQO”) to advise the board on decision quality on an ongoing basis. We summarize some of the factors affecting board decisions, and explain the benefit of designating a DQO. Finally, we propose topics for a board policy on the role of a DQO.","PeriodicalId":36625,"journal":{"name":"Rutgers Business Review","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2017-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74862121","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":"Tax Avoidance by Multinational Companies: Methods, Policies, and Ethics","authors":"F. Contractor","doi":"10.46697/001C.16887","DOIUrl":"https://doi.org/10.46697/001C.16887","url":null,"abstract":"This article outlines seven tax-avoidance techniques used by multinational corporations (MNCs) and the government policies that enable them, followed by a discussion of ethics and corporate responsibility. The tax-avoidance phenomenon, amounting to hundreds of billions each year, affects global operations, supply chains, and location decisions—placing this issue at the heart of global strategy. There is no world government or supranational tax authority. A world fragmented into more than 190 nations (each seeking local optimization of revenues) is in tension with MNCs that look on the entire world as their blank canvas (global optimization) and fall prey to the temptation of using the seven tax-avoidance techniques outlined here.","PeriodicalId":36625,"journal":{"name":"Rutgers Business Review","volume":"16 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2016-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90738711","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}