Corporate rumor activity, belief and accuracy

An integrated model relating workplace rumor activity, belief, and accuracy is proposed and tested. Senior VPs of Communications from a sample of Fortune-500 corporations and CEOs of established public relations firms were surveyed regarding rumor episodes that they had experienced. Results confirmed previous research on the role of uncertainty, anxiety, and belief in rumor activity. In addition, a reduced sense of control mediated the effects of uncertainty on anxiety, and anxiety mediated the effects of importance on rumor activity. Evidence was found for the roles of group bias in how strongly a rumor is believed. Rumor activity was also implicated in the formation of more accurate rumors. The significance of these results for rumor theory and for Public Relations practitioners is presented. (C) 2002 Elsevier Science Inc. All rights reserved.

Phenomenological turbulence and innovation in knowledge systems

Most considerations of knowledge management focus on corporations and, until recently, considered knowledge to be objective, stable, and asocial. In this paper we wish to move the focus away from corporations, and examine knowledge and national innovation systems. We argue that the knowledge systems in which innovation takes place are phenomenologically turbulent, a state not made explicit in the change, innovation and socio-economic studies of knowledge literature, and that this omission poses a serious limitation to the successful analysis of innovation and knowledge systems. To address this lack we suggest that three evolutionary processes must be considered: self-referencing, self-transformation and self-organisation. These processes, acting simultaneously, enable system cohesion, radical innovation and adaptation. More specifically, we argue that in knowledge-based economies the high levels of phenomenological turbulence drives these processes. Finally, we spell out important policy principles that derive from these processes.

Cross-border insolvency: Adoption of CLERP 8 as an evolution of Australian insolvency law

In 1997 the United Nations adopted the UNCITRAL Model Law on Cross-Border Insolvency and recommended that member states adopt it as part of domestic legislation. In 2002 Australia, an active participant in UNCITRAL's Working Group on Insolvency Law, announced that the next phase of the Commonwealth Government's Corporate Law Economic Reform Program would be a review of cross-border insolvency law. CLERP 8 seeks feedback on the proposed enactment of the Model Law by a separate Commonwealth statute. This article places such a development within the context of Australian cross-border insolvency law as it has evolved from early English bankruptcy legislation through case law arising from the banking collapses of the late 19th century to the more recent jurisprudence produced by corporate collapses of the late 1980s to early 1990s and current high-profile insolvencies.

A comparison of model laws as a starting point for the development of an enforceable international consumer protection regime

This article is concerned primarily with an examination and comparison of select aspects of the model international consumer protection laws proposed by the United Nations (UN), the European Union (EU), and the Organisation for Economic Co-operation and Development (OECD), using the Trade Practices Act 1974 (Australia) as a basis for examination and comparison. As a secondary consideration, it also broadly examines the content of, and differences between, the model laws. The motive for this article is that any future enforceable international consumer protection regime (possibly in the form of an international treaty or convention) would need to take into account the UN, EU and OECD guidelines. A cross-comparison of those model laws, and a comparison of them with the consumer protection provisions of a well established national consumer protection law, should provide a useful starting point for the development of such a regime. The 'select aspects' of the model laws in question are the various provisions of those laws which could relate to situations involving the wrong delivery or non-delivery of goods.

Mecanismos societ??rios e contratuais de gest??o das sociedades estatais

As sociedades estatais s??o importantes organiza????es societ??rias, que podem servir ao administrador p??blico para a realiza????o de atividades econ??micas que configurem relevante interesse coletivo ou motivo de seguran??a nacional. Com a finalidade de adequarem-se aos limites de investimento p??blico e com vistas ao cumprimento do princ??pio da efici??ncia, elas podem utilizar-se de mecanismos societ??rios e contratuais de gest??o disponibilizados a empresas, sejam elas estatais ou privadas. Os movimentos societ??rios, os mecanismos de controle e partilha de controle e a ado????o das pr??ticas de governan??a corporativa s??o alternativas jur??dicas disponibilizadas aos administradores das empresas estatais. A an??lise do caso da Companhia Paranaense de Energia El??trica (Copel) ?? realizada no artigo com o prop??sito de auxiliar na visualiza????o da aplica????o de tais institutos.

Perfil intra-empreendedor: um estudo inicial em funcion??rios da Infraero-sede

Considerando os conceitos de intra-empreendedorismo e sua import??ncia para as organiza????es atualmente, realizou-se pesquisa juntos aos ocupantes do cargo de Profissional de Servi??os Aeroportu??rios (PSA), na sede da Empresa Brasileira de Infra-Estrutura Aeroportu??ria (Infraero), buscando verificar se eles possuem ou n??o perfil intra-empreendedor. Utilizou-se um question??rio, composto de 28 quest??es referentes ??s necessidades e habilidades indispens??veis ao desenvolvimento do intra-empreendedorismo, para avaliar o perfil dos funcion??rios, bem como levantar as caracter??sticas que apareceram com maior e menor freq????ncia na amostra selecionada. Como resultado, concluiu-se que a maioria dos empregados pesquisados possui perfil intra-empreendedor, por??m necessitando do desenvolvimento de outras caracter??sticas, tais como necessidade de independ??ncia e de autorealiza????o, tamb??m imprescind??veis. Foram sugeridas, tamb??m, a????es que podem ser adotadas na organiza????o para incentivar os trabalhadores a exercer suas capacidades empreendedoras.

Honorários, serviços fora da área de auditoria e independência do auditor : evidências nas companhias abertas listadas na BM&FBovespa

O presente trabalho possui o objetivo de identificar os determinantes dos honorários e serviços fora da área de auditoria, bem como avaliar se a prestação destes serviços conjuntamente com a auditoria das demonstrações financeiras afeta a independência dos auditores externos das companhias abertas brasileiras negociadas na BM&FBovespa. A amostra contempla um total de 180 empresas não financeiras observadas no período de 2010 a 2012. Os resultados indicam que as proxies para esforço e risco elevam os honorários de auditoria, enquanto a governança corporativa apresentou tanto o efeito demanda (elevam os honorários) quanto o efeito risco (reduzem os honorários) dependendo da proxy observada. No que tange a contratação de serviços fora da área de auditoria foi constatado que empresas com maior necessidade de monitoramento e com comitês de auditoria demandam esses serviços, embora o conselho fiscal iniba a contratação dos mesmos. Por fim, as evidências indicam que a prestação de serviços fora da área de auditoria não afeta a independência do auditor. Estes resultados são mantidos mesmo quando observada a probabilidade de ocorrência da modificação no parecer da auditoria relacionada à violação da premissa de continuidade da firma (Going Concern Opinion). Os testes adicionais realizados confirmam a manutenção da independência do auditor, inclusive quando observado o tipo de auditor (não Big4), expectativa de ganhos futuros relacionados a serviços fora da área de auditoria adicionais, empresas consideradas ressalváveis, bem como o efeito de melhores práticas de governança corporativa.

Fluxos globais e intra-urbanos : subsídios para seu planejamento em Vitória

One is about a study of the interactions and conflicts between the distinct scales of the flows of the global production and urban mobility on the territory of the city, particularly of Vitória, Espírito Santo. From this analysis of the consequences of the new technologies of the information, of the communication and the transports on the economic and humans relations, if it considers the study of the characteristics of the two layers that act on the territory. Of the scale of the global production, the impacts of the great corporations, its physical nets and its force had been considered as territorial agent in the creation and sponsorship of plans. In the analysis of the place, the intra-urban movements of human displacements e had been considered, mainly the reasons of the trips. From the overlapping of the above-mentioned layers if it looked for to observe the interactions, conflicts and synergies between the layers the intervention in the flows demand of a coherent planning of the atract regions of trips, so that areas with infrastructure lack and services of public transport are not overloaded. Finally, as objective generality, generate with the basis in the interactions found in the overlapping, a list of subsidies for the planning of the urban flows.

Factors Influencing the Implementation of the Balanced Scorecard in Portugal: Empirical Evidence From Privately Owned and Publicly Owned Organizations

In this paper we aim to identify and analyze a set of variables that can potentially influence the adoption and knowledge of the Balanced Scorecard (BSC) in Portugal. Hypotheses were tested using data obtained from a questionnaire sent to 591 publicly-owned organizations (local governments, municipal corporations and hospitals) and 549 privately-owned organizations (large companies and small and medium enterprises) in Portugal. The results allow us to conclude that although the majority of respondents claimed to know the BSC, its use in Portugal is still limited and very recent, particularly in the public sector organizations. However, it should be noted that its use has increased in Portugal in recent years. The study also reveals that in spite of the noticeable differences between public and private sector, the BSC is used in the public sector after a few adjustments to the traditional model. Using as theoretical framework the contingency and institutional theories, we found that decentralization, vertical differentiation and the degree of higher education are associated with the implementation of the BSC.

«Corruption» and social and economic criminal law: criminology, criminal policy, political science and law&economics - a new idea about criminal liability of legal entities

Abstract: If we think there is a significant number of legal offshore in the globalized world, then there is not even a global consensus about what «corruption» is. The «illegal corruption» in a country may be legal in another. Moreover, the great global corruption is above the law or above democratic States. And not all democratic States are «Rule of Law». Therefore, the solution is global earlier in time and space law, democratic, free and true law. While the human being does not reach a consensus of what «corruption» really is, the discussion will not go further than a caricature. One of the other problems about «corruption» is that it is very difficult to establish the imputation of crimes, including «corruption» (v.g. Portugal) on some «companies», corporations. We have a juridical problem in the composition of the art. 11. of the Portuguese Penal Code.