Corporate disclosure in relation to combating corporate bribery: A case study of two Chinese telecommunications companies

This paper investigates the association between global community concerns about bribery activities and anti-bribery disclosure practices by two Chinese telecommunication companies operating internationally, namely China Mobile and ZTE. Based on content analysis of annual reports and global news media articles over a period of 16 years from 1995-2010, the findings suggest that the changes in the level of disclosures by the two major Chinese telecommunications companies were closely associated with the level of international concerns over bribery practices within the Chinese telecommunications industry. This finding indicates that the companies adopt anti-bribery disclosure practices in order to minimise the gap of trust (Social capital) between companies themselves and global stakeholders. In this paper we argue that, for domestic companies in China, culturally constructed social capital, such as guanxi, creates a level of trust between managers and their stakeholders, which obviates the need for managers to disclose anti-bribery performance information. However, for companies operating internationally, as social capital is inadequate to bridge the gap of trust between managers and global stakeholders, managers use disclosures of anti-bribery performance information as a way to minimise such a gap.

Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country

Purpose – The purpose of this study is to explore senior managers’ perception and motivations of corporate social and environmental responsibility (CSER) reporting in the context of a developing country, Bangladesh. Design/methodology/approach – In-depth semi-structured interviews were conducted with 25 senior managers of companies listed on the Dhaka Stock Exchange. Publicly available annual reports of these companies were also analysed. Findings – The results indicate that senior managers perceive CSER reporting as a social obligation. The study finds that the managers focus mostly on child labour, human resources/rights, responsible products/services, health education, sports and community engagement activities as part of the social obligations. Interviewees identify a lack of a regulatory framework along with socio-cultural and religious factors as contributing to the low level of disclosures. These findings suggest that CSER reporting is not merely stakeholder-driven, but rather country-specific social and environmental issues play an important role in relation to CSER reporting practices. Research limitations/implications – This paper contributes to engagement-based studies by focussing on CSER reporting practices in developing countries and are useful for academics, practitioners and policymakers in understanding the reasons behind CSER reporting in developing countries. Originality/value – This paper addresses a literature “gap” in the empirical study of CSER reporting in a developing country, such as Bangladesh. This study fills a gap in the existing literature to understand managers’ motivations for CSER reporting in a developing country context. Managerial perceptions on CSER issues are largely unexplored in developing countries.

Social Audit for raising CSR Performance of Banking Corporations in Bangladesh

Corporations' commitment to their social responsibilities has long been a global concern with reference to sustainability, transparency and fair practice, which is of great concern to stakeholders. Corporations are expected to be responsible to the society they operate within and do business in a socially responsible manner.

A global perspective on psycho-educational assessment

For psychologists in less developed countries, psycho-educational assessment is often challenging due to a lack of specialist training and a scarcity of appropriate, psychometrically robust instruments. This paper focuses on school psychology and psycho-educational assessment in three countries: Bangladesh, China and Iran. Despite differences in demographic and cultural features, these countries share similar issues that restrict the practice of psycho-educational assessment. We conclude that it is important for psychologists in western countries to support professional training and testing practices in less developed countries.

Solubility of ibuprofen in aqueous ethanol at low ethanol contents

The solubility of ibuprofen was measured in water (W) - ethanol (E) mixtures from 0 to 50% w/w ethanol at 10, 25 and 40 °C by the dissolution method using UV spectrophotometry to determine the ibuprofen concentrations. The UV calibration for ibuprofen in different water - ethanol mixtures showed Beer - Lambert linearity, however the slopes differed, which indicated the structure of the drug is influenced by the solvent system i.e. the water - ethanol ratio. The ibuprofen solubility in water (zero ethanol) is low (~ 50 ppm) but increases near exponentially with increasing ethanol content. At 40 °C, there is phase separation between 34% and 63% w/w E/(E+W). The solubility data will be used to select precipitation crystallizer conditions to directly produce free flowing ibuprofen particles (<5 m) for developing a dry powder inhaler (DPI) formulation for lung delivery.

Multi-Disciplinary Design and Simulation of a Fuel Cell Engine for a UAV

This report describes a methodology for the design and coupling of a proton exchange membrane (PEM) Fuel Cell to an Unmanned Aerial Vehicle (UAV). The report summarizes existing work in the field, the type of UAV and the mission requirements, design the fuel cell system, simulation environment, and compares endurance and range to when the aircraft is fitted with a conventional internal combustion engine (ICE).

ANZIAM 2015

The 51st ANZIAM Conference was held on 1–5 February 2015 in the Outrigger Hotel, Surfers Paradise, Australia. A total of 229 people registered for the conference, with nine plenary presentations, 78 student presentations and 107 non-student presentations. Highlights of the conference included the plenary talks, presentations by the 2014 Michell and ANZIAM Medalists, the Women in Mathematics Lunch and the Conference Dinner and Awards Ceremony. The main conference was followed by a one-day workshop entitled ‘Discrete mathematical models in the life sciences’, held at Queensland University of Technology, Brisbane, on February 6, 2015.

Physio-chemical assessment of beauty leaf (Calophyllum inophyllum) as second-generation biodiesel feedstock

Recently, second-generation (non-vegetable oil) feedstocks for biodiesel production are receiving significant attention due to the cost and social effects connected with utilising food products for the production of energy products. The Beauty leaf tree (Calophyllum inophyllum) is a potential source of non-edible oil for producing second-generation biodiesel because of its suitability for production in an extensive variety of atmospheric condition, easy cultivation, high fruit production rate, and the high oil content in the seed. In this study, oil was extracted from Beauty leaf tree seeds through three different oil extraction methods. The important physical and chemical properties of these extracted Beauty leaf oils were experimentally analysed and compared with other commercially available vegetable oils. Biodiesel was produced using a two-stage esterification process combining of an acid catalysed pre-esterification process and an alkali catalysed transesterification process. Fatty acid methyl ester (FAME) profiles and important physicochemical properties were experimentally measured and estimated using equations based on the FAME analysis. The quality of Beauty leaf biodiesels was assessed and compared with commercially available biodiesels through multivariate data analysis using PROMETHEE-GAIA software. The results show that mechanical extraction using a screw press produces oil at a low cost, however, results in low oil yields compared with chemical oil extraction. High pressure and temperature in the extraction process increase oil extraction performance. On the contrary, this process increases the free fatty acid content in the oil. A clear difference was found in the physical properties of Beauty leaf oils, which eventually affected the oil to biodiesel conversion process. However, Beauty leaf oils methyl esters (biodiesel) were very consistent physicochemical properties and able to meet almost all indicators of biodiesel standards. Overall this study found that Beauty leaf is a suitable feedstock for producing second-generation biodiesel in commercial scale. Therefore, the findings of this study are expected to serve as the basis for further development of Beauty leaf as a feedstock for industrial scale second-generation biodiesel production.

Observations on the Architecture of Evil: A New Reading of Eichmann on Kant

En route from Birmingham to Syria in 2013, British-Jihadi neophytes aged 22, Yusuf Sarwar and Mohammed Ahmed purchased two books via Amazon to prepare for their mission in Syria after joining ISIS: The Koran for Dummies and Islam for Dummies. Journalists were swift to disparage their reading. The book’s author, Princeton University campus imam, Sohaib Nazeer Sultan remarked “Even though they may have ordered it, I don't think they read it.” In 1933, aged 27, Adolf Eichmann moved to Berlin to join the Sicherheitsdienst SD whereupon he read Immanuel Kant’s book the Kritik der praktischen Vernunft (The Critique of Practical Reason) for the first time. After his trial in Jerusalem, Hannah Arendt of course dismissed Eichmann’s reading of the German philosopher as thoroughly vacuous. Ever since, writers have sought to undermine the veracity of Eichmann’s account. The global Jihadis are illiterate, a journalist recently commented: they’re not well read in the Qur’an, and if they have read it, they have thoroughly misunderstood it. He cited as evidence Abdul Raqib Amin’s YouTube rhetorical: Forget everyone. Read the Koran, read the instruction of life. Find out what is jihad. Eichmann on the other hand was not illiterate in his youth. Before Berlin, he had already read Kant’s Groundwork of the Metaphysics of Morals ; he would also re-read the Critique of Practical Reason, and from his testimony and terminology we can infer he was familiar with Kantian concepts that extend beyond both books...

Anti-bribery disclosures: A response to networked governance

This study examined the posited link between networked governance (the activities of NGOs and the media) and the anti-bribery disclosures of two global telecommunication companies. Based on a joint consideration of legitimacy theory, media agenda setting theory and responsive regulation, the findings show that anti-bribery disclosures are positively associated with the activities of the media and NGO initiatives. The findings also show that companies make anti-bribery disclosures to maintain symbolic legitimacy but are less prominent in effecting a substantive change in their accountability practices.

A preliminary analysis of Australian Government’s Indigenous reform agenda ‘Closing the Gap’ and corporate accountability

This chapter provides a preliminary analysis of Australian Government’s reform agenda popularly known as ‘Closing the Gap’.” Closing the Gap” sets a commitment by all Australian governments to improve the lives of Indigenous Australians, and in particular provide a better future for indigenous children. This article discusses how the coalition of Australian Governments prepared this agenda and how this program involves Australian corporations in this task. Our observations suggest that another reform is required for the government to mandate corporate involvement and contribution to this reform agenda.

Introduction: Sustainability reconsidered

Indeed this is still a common interpretation of sustainability and sustainable development. in actual fact the report highlighted three fundamental components to sustainable development: environmental protection, economic growth, and social equity. It stated that the environment should be conserved and our resource base enhanced, by gradually changing the ways in which we develop and use technologies. Moreover it was clear that developing nations must be allowed to meet their basic needs of employment, food, water, energy, ...

Sustainability After Rio

It is now 20 years since the United Nations Conference on Environment and Development, better known as the Earth Summit was held in Rio de Janeiro. An important achievement of the conference was an agreement on the Climate Change Convention which in turn led to the Kyoto Protocol. Another was agreement to 'not carry out any activities on the lands of indigenous peoples that would cause environmental degradation or that would be culturally inappropriate'. Recently we have seen an updated and revised conference in Rio where the same issues were again discussed. Since then ideas about sustainability have changed considerably and to some extent they have merged with ideas about corporate social responsibility and about governance, determined by the economic and political fortunes of the actors involved. It is now time therefore to re-examine the concept of sustainability in the aftermath of this conference and to consider what issues are now considered pertinent around the world. This book therefore takes different positions concerning different aspects of this vital topic.

Corporate accountability in relation to human rights: Have RIOs done enough?

This chapter focuses on the development of corporate human rights standards since the United Nations Conference on Environment and Development, better known as the Earth Summit was held in Rio de Janeiro in 1992. One of the important agendas for this Summit was human rights (apart from the climate change issue). This chapter provides a critical evaluation of institutional change in human rights guidelines and associated corporate (non) accountability in relation to human rights in line with the RIO summit. Based on a review of the media reports, archival documents and a case study, we argue that while there are a number of international organisations working towards the creation of corporate accountability in relation to human rights, there is limited real change in corporate action when faced with no government regulation. A radical (reform-based) approach, such as mandatory monitoring (compliance audit) and disclosure requirements is necessary to ensure corporate accountability in relation to human rights.

A preliminary analysis of the impact of UN MDGs and RIO+20 on corporate social accountability practices

This chapter explores the impact of UN Millennium Development Goals (MDGs) and Rio + 20 in improving Corporate Social Responsibility (CSR) practices. While MDGs and Rio + 20 have suggested additive guidelines for improving CSR practices, they do not provide a strong legislative mandate. We find both MDGs and Rio + 20 have had limited cumulative effect on CSR practices and discourses within the corporate reports. UN bodies should bring a new policy and regulatory framework that addresses limitations in the principles espoused in the MDGs and Rio + 20. An independent monitoring system (a social compliance audit mechanism) can be mandated in an attempt to make incremental substantive change.