European Journal of Comparative Law and Governance最新文献_第9页

Appraising the Effect of Boko Haram Insurgency on the Agricultural Sector of Nigerian Business Environment 评估博科圣地叛乱对尼日利亚农业部门商业环境的影响

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European Journal of Comparative Law and Governance Pub Date : 2017-02-02 DOI: 10.15209/JBSGE.V11I1.999

S. Adebisi, O. Azeez, R. Oyedeji

引用次数: 10

Inequality, Poor Governance and Legitimacy Deficits in the European Union 欧盟的不平等、治理不善和合法性赤字

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European Journal of Comparative Law and Governance Pub Date : 2017-02-02 DOI: 10.15209/JBSGE.V11I1.998

M. Longo, G. Messinis

引用次数: 0

Board Member Duality and Its Relationship with Corporate Performance in State-owned Enterprises in Indonesia 印尼国有企业董事会成员二元性及其与公司绩效的关系

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European Journal of Comparative Law and Governance Pub Date : 2017-02-02 DOI: 10.15209/JBSGE.V11I1.1000

A. Widodo, Anona Armstrong

{"title":"Board Member Duality and Its Relationship with Corporate Performance in State-owned Enterprises in Indonesia","authors":"A. Widodo, Anona Armstrong","doi":"10.15209/JBSGE.V11I1.1000","DOIUrl":"https://doi.org/10.15209/JBSGE.V11I1.1000","url":null,"abstract":"This paper presents preliminary findings from a survey about board member duality and agency cost in state-owned enterprises in 2014 in Indonesia. Board member duality is defined as the appointment to the position of director in a parent company while at the same time also holding a position as a commissioner in its subsidiary company. Agency cost refers to the cost which arises as a consequence of an agent and principal relationship. The principal expects that agency cost incurred in the relationship, will, in turn, increase corporate performance. Director’s remuneration, as one of the proxies for agency costs, is tested together with several variables involved in the respondent attributes, namely gender, age, and education in order to find the best predictor of the dual director response regarding his/her role in parent and subsidiary governance. The preliminary finding reveals that Director’s remuneration is the best predictor of the dual director response against three propositions, namely (1) Dual directors use their experiences to the advantage of both companies; (2) Dual directors tend to choose the interests of the parent rather than those of its subsidiary; (3) Dual directors increase subsidiary performance.","PeriodicalId":37233,"journal":{"name":"European Journal of Comparative Law and Governance","volume":"1 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2017-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74029046","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}

引用次数: 0

An investigation of environmental, social and governance measures of listed mining sector companies in Australia 对澳大利亚矿业上市公司的环境、社会和治理措施的调查

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European Journal of Comparative Law and Governance Pub Date : 2015-12-23 DOI: 10.15209/JBSGE.V10I4.866

Kumudini Heenetigala, C. D. S. Lokuwaduge, Anona Armstrong, A. Ediriweera

{"title":"An investigation of environmental, social and governance measures of listed mining sector companies in Australia","authors":"Kumudini Heenetigala, C. D. S. Lokuwaduge, Anona Armstrong, A. Ediriweera","doi":"10.15209/JBSGE.V10I4.866","DOIUrl":"https://doi.org/10.15209/JBSGE.V10I4.866","url":null,"abstract":"The aim of this paper is to determine the extent of ESG reporting and to determine the nature and type of ESG indicators used to report ESG disclosures of listed mining sector companies in Australia. The study was conducted with secondary data collected from integrated or sustainability reports of Top 100 Companies in the Diversified Metal and Mining Sector for the year 2013. A pilot study was conducted with 12 companies which were top end of market capitalisation and compared with total of 30 companies. Findings revealed that majority of the companies had a sustainability report and the trend is towards integrated reporting and majority of the companies at the top end of market capitalisation reported on non-financial disclosures. However, the measures used for environmental and social indicators is an issue because the same indicator was measured differently by companies even in the same industry, whereas, indicators used for governance was of regulatory nature and was comparable. This study showed that there is a clear need for uniform measures to report ESG indicator.","PeriodicalId":37233,"journal":{"name":"European Journal of Comparative Law and Governance","volume":"25 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2015-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87333574","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}

引用次数: 8

Co-Creation of Value in Banking Relationships 银行关系中的共同价值创造

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European Journal of Comparative Law and Governance Pub Date : 2015-12-23 DOI: 10.15209/jbsge.v10i4.867

Luay Khreish

{"title":"Co-Creation of Value in Banking Relationships","authors":"Luay Khreish","doi":"10.15209/jbsge.v10i4.867","DOIUrl":"https://doi.org/10.15209/jbsge.v10i4.867","url":null,"abstract":"The purpose of this study was to understand value creation on a dyadic level within banking relationships (that is between a business-banking relationship manager and a business-banking customer). It also aimed to provide business-banking specific definitions for the Co-Creation of Value (CCoV) within the said context. A quantitative survey questionnaire was developed and distributed to two respondent groups (business-banking relationship managers and business-banking customers) from a major Australian Bank.CCoV was found to be positively correlated with relationship longevity both from the relationship manager’s and customer’s perspectives. A limitation of this study is that due to the lack of extant literature on CCoV, only one measure for this construct was developed and utilised. This research will assist banks when formulating relationship strategy, in that, it provides an insight into customer perceived value. It also provides insight into banker perceived value. Therefore, customers will be able to reciprocate value thus enabling the development of deeper customer/bank relationships. There is little existing research that covers CCoV, particularly in a banking context, so this study provides a definition of CCoV within the said context. This will be important to theorists and bankers alike when theorists attempt to extend the knowledge of CCoV in banking context and when bankers are formulating relationship strategy.","PeriodicalId":37233,"journal":{"name":"European Journal of Comparative Law and Governance","volume":"15 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2015-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76353403","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}

引用次数: 1

Prisoners’ Rights: Access to Computers and the Internet 囚犯的权利:使用电脑和互联网

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European Journal of Comparative Law and Governance Pub Date : 2015-12-23 DOI: 10.15209/jbsge.v10i4.869

J. Geary, John Zeleznikow

引用次数: 0

Tyranny of corporate dominance exemplified by food supply in modern-day Britain 以现代英国的食品供应为例，企业主导的暴政

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European Journal of Comparative Law and Governance Pub Date : 2015-12-23 DOI: 10.15209/JBSGE.V10I4.868

A. Hallsworth, Alfred Wong

引用次数: 4

Towards a Team Approach to Understanding Board Effectiveness 用团队的方法来理解董事会的有效性

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European Journal of Comparative Law and Governance Pub Date : 2015-12-22 DOI: 10.15209/JBSGE.V10I1.843

Michael Wildenauer

引用次数: 2

Fact, Fallacy and Failure in Small Business Governance 小企业治理的事实、谬误与失败

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European Journal of Comparative Law and Governance Pub Date : 2015-12-22 DOI: 10.15209/JBSGE.V10I2.870

Geoff Fader

引用次数: 0

Whistleblowing and the Indonesian tax department: a framework for analysis 举报与印尼税务部门:一个分析框架

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European Journal of Comparative Law and Governance Pub Date : 2015-12-22 DOI: 10.15209/JBSGE.V10I3.859

Bitra Suyatno, Anona Armstrong, K. Thomas

{"title":"Whistleblowing and the Indonesian tax department: a framework for analysis","authors":"Bitra Suyatno, Anona Armstrong, K. Thomas","doi":"10.15209/JBSGE.V10I3.859","DOIUrl":"https://doi.org/10.15209/JBSGE.V10I3.859","url":null,"abstract":"This chapter discusses opportunities for whistleblowing of bribery practices in the Indonesian Directorate General of Taxation. Building on earlier studies which reveal that written regulations and policies providing whistleblowers protection programs and threatening punishment for those who retaliate against whistleblowers, are not effective, this study investigates social and cultural variables, such as attitude toward whistleblowing, group pressure, and perceived behavioural control that may influence individuals to report wrongdoing. The chapter suggests that unless bribery is understood within an organization, the relevant regulations, policies, and system may not be used at all or they may not be used properly to combat bribery. Three main research questions are discussed: first, to what extent do identified variables influence individuals to report bribery; second, to what extent do identified variables influence individuals in selecting reporting channels; and third, what are the main variables that influence the intention of individuals to report bribery? Answers to these questions will be useful when designing whistleblowing regulations and policies to combat bribery in the high context culture of Indonesia.","PeriodicalId":37233,"journal":{"name":"European Journal of Comparative Law and Governance","volume":"2 1","pages":""},"PeriodicalIF":0.5,"publicationDate":"2015-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87298133","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}

引用次数: 3