74 resultados para Corporation reports


Relevância:

20.00% 20.00%

Publicador:

Resumo:

Given that recent empirical happiness findings demonstrate that psychological needs are more important to individuals than the generation of wealth, the coporation should be considered as a mechanism utilised by individuals, through the acquisition of shares, to satisfy psychological needs, rather thean simply a means to generate and maximise wealth.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This study examines whether (1) assurance, (2) the level of assurance (reasonable vs limited) and (3) the type of assurance practitioner (accountant vs specialist consultant) affect users' perceptions of reliability of sustainability reports. Based on an experimental questionnaire, we find that the provision of assurance improves perceived reliability of the environmental and social information. There are no significant main effects for both the level of assurance and type of assurance practitioner. However, a significant interaction is found between these two experimental factors and report users' perceptions of reliability of such reports. More specifically, report users place more confidence in sustainability reports when the level of assurance provided is reasonable (that is, high but not absolute), and when such assurance is provided by a top tier accountancy firm, compared to when the assurance is provided by a specialist consultant. No such difference is found when the level of assurance provided is limited for either type of assurance practitioner group. The results of this study thus highlight the relevance of assurance for sustainability reporting.

Relevância:

20.00% 20.00%

Publicador:

Relevância:

20.00% 20.00%

Publicador:

Resumo:

This paper reports on a study of the differences in the dominant cognitive processes preferred by groups of engineering and education students and examines the implications of these differences for the assessment of student engagement with university courses. Concern is expressed that the items commonly used to capture student engagement data do not adequately cover the full range of the dominant cognitive processes preferred by tertiary students. The paper sets out a brief overview of student engagement along with the theory of dominant and auxiliary cognitive processes, as developed by Jung and later by Myers. Evidence is presented of the differing frequencies of the eight cognitive processes, as assessed by the Myers-Briggs Type Indicator, that are preferred by cohorts of students undertaking courses in engineering and education. The implications of these differences are discussed in the context of subject disciplines in university environments.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

Current popular debates in the United States and Australia on the topics of 'jobless recoveries' and the 'outsourcing' of skilled IT jobs to India (most conspicuously) evidence a confusion as to the institutional role of the business firm and its obligations to the broader stakeholder community, as well as to the more specific differences between outsourcing and the spatial restructuring of corporate value-chains. This paper will take up several issues in the hope of clarifying this confusion, including the essential nature of the business firm as an economic, political and social institution; the possibilities for social responsibility and stakeholder management in large internationalised firms; and the critical distinctions between domestic and international outsourcing and spatial restructuring. Data from the 'outsourcing' debate will be referenced to illustrate the differing logics/rationalities of relevant stakeholder groups.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

A recent conceptualisation of corporate citizenship by Matten and Crane (2005) shifts focus onto the corporation's role in providing individuals with the rights they are entitled to as citizens. This expanded corporate role is depicted as filling an institutional vacuum resulting from the withdrawal of the state. Marking an innovation to the corporate citizenship literature, we devise a three-part analytical framework from political institutionalism to question the concept's ideological and empirical groundings. Incorporating a constrained game theory perspective, we use an example of the provision of Western corporate services by low-labour-cost nation-states to argue that the concept as strategy would in some circumstances exacerbate the implications of globalisation on individual citizenship rights. The analytical framework has application for research directed toward proposals to extend the reach of corporations in traditional public services and, more generally, for studies of corporate responsibilities. Future research on corporate citizenship would be strengthened in recognising, as we do, institutional incentives, constraints, decision-making modes and resources as used by the transnational corporation.

Relevância:

20.00% 20.00%

Publicador:

Resumo:

A lack of communication skills is one of the graduate skill deficiencies most commonly cited by employers. Although the writing of laboratory and other scientific reports is a common teaching-and-learning task in university chemistry curricula, this skill is not fully developed in most Australian undergraduate science degrees. Usually, there is no opportunity for practice and feedback before the reports are used for summative assessment. This paper describes a system whereby students are given the opportunity to submit draft reports. After feedback, they can “do it again, thoughtfully”: only the final report is assessed. Student evaluations of the effectiveness of this approach are reported.