From words to integers and beyond in corporate life

Poets have a licence to couch great truths in succinct, emotionally powerful, and perhaps slightly mysterious and ambiguous ways. On the other hand, it is the task of academics to explore such truths intellectually, in depth and detail, identifying the key constructs and their underlying relations and structures, hopefully without impairing the essential truth. So it could be said that in January 2013, around 60 academics gathered at the University of Texas, Austin under the benign and encouraging eye of their own muse, Professor Rod Hart, to play their role in exploring and explaining the underlying truth of Yan Zhen’s words. The goals of this chapter are quite broad. Rod was explicit and yet also somewhat Delphic in his expectations and aspirations for the chapter. Even though DICTION was a key analytic tool in most chapters, this chapter was not to be about DICTION per se, or simply a critique of the individual chapters forming this section of the book. Rather DICTION and these studies, as well as some others that got our attention, were to be more a launching pad for observations on what they revealed about the current state of understanding and research into the language of institutions, as well as some ‘adventurous’, but not too outlandish reflections on future challenges and opportunities.

The use of codes of ethics in the marketplace in corporate Australia : a longitudinal study

The stock market crash of 1987 was a defining moment in Australian corporate life. As a nation, we became acutely aware of the ‘moral bankruptcy’ that had come to permeate our corporate world. The focus on business ethics or the lack of it, in corporate Australia in the late 1980s, prompted this research.

The research for this paper that was first conducted in 1995 and replicated in 2001 focussed on the top 500 companies in Australia. These companies were surveyed on a raft of issues, one of which was their use of their codes of ethics in the marketplace. This paper examines the data sets from 1995 and 2001 and concludes that many of Australia’s largest enterprises have recognised the need for business ethics. As perceived by them, they can and do use their codes of ethics in a positive manner in the marketplace and attribute benefits to this interaction.

The corporate financial effects of corporate social responsibility, as executed by, and impacted upon, Prime Bank Limited, Bangladesh

Corporate Social Responsibility (CSR) is being implemented in the corporate world at an ever increasing rate, benefitting societies around the world. Several theories have been proposed that contend that the corporations who are implementing CSR programs also benefit financially, making the relationship a symbiotic one. This paper analyzes the financial health of Prime Bank Limited, Bangladesh, (PBL) over a period of a decade in order to determine if PBL has indeed benefited financially from implementing its CSR program. The analysis focuses on examining PBL’s internal and external financial indicators over an extended period of time to determine what the net effect, if any, that the CSR program has had on them. This analysis concludes that the evidence does not support the claim of a causal relationship between CSR spending and positive effects upon PBL, as measured by PBL’s financial indicators.

Women and Performance in Corporate America

Women and Performance in Corporate America The glass ceiling has been shattered. Women like Indra Nooyi, the CEO of PepsiCo.; Angela Braly, the CEO of Wellpoint; and Patricia Woertz, the CEO of Archer Daniels Midland, are proof that women can achieve top leadership positions in corporate America. However, the scarcity of female leaders occupying the top ranks of corporate America, and the significant wage gap between men and women, suggest that there are significant complications along the path toward success for women in the corporate world.The data show that a disproportionately small number of women are making it to top leadership positions in corporate America. According to the US Department of Labor, in 2007 women accounted for 46% of the total work force, and 51 % of all workers in management, professional, and related occupations. Women outnumbered men in occupations including financial managers, human resource managers, education administrators, medical and health service managers, accountants and auditors, budget analysts, and property, real estate, and social and community association managers (US Department of Labor, 2007). However, women hold only 15.2% of board director positions, 15.7% of corporate officer positions, and 6.2% of top earner positions (Catalyst, 2009b). Additionally, according to a 2008 Corporate Library survey, only 2.6% of Fortune 500 companies currently have female CEOs (as cited in Jones, 2009).The data also show that women earn less than men in the work force. The US Department of Labor found that women working full time in 2007 made only 80% of the salaries of men (US Department of Labor, 2008). Studies designed to control for factors other than gender have not been able to account for the wage gap between men and women (Eagly & Carli, 2007, US Government Accountability Office, 2003). Even among CEO's of fortune 500 companies, female CEO's make only 85% of the salaries of male CEO's (Jones, 2009).

IT professionals' experience of ethics and its implications for IT education

This study investigates variation in IT professionals' experience of ethics with a view to enhancing their formation and support. This is explored through an examination of the experience of IT, IT professional ethics and IT professional ethics education. The study's principal contribution is the empirical study and description of IT professionals' experience of ethics. The empirical phase is preceded by a review of conceptions of IT and followed by an application of the findings to IT education. The study's empirical findings are based on 30 semi-structured interviews with IT professionals who represent a wide demographic, experience and IT sub-discipline range. Their experience of ethics is depicted as five citizenships: Citizenship of my world, Citizenship of the corporate world, Citizenship of a shared world, Citizenship of the client's world and Citizenship of the wider world. These signify an expanding awareness, which progressively accords rights to others and defines responsibility in terms of others. The empirical findings inform a Model of Ethical IT. This maps an IT professional space increasingly oriented towards others. Such a model provides a conceptual tool, available to prompt discussion and reflection, and which may be employed in pursuing formation aimed at experiential change. Its usefulness for the education of IT professionals with respect to ethics is explored. The research approach employed in this study is phenomenography. This method seeks to elicit and represent variation of experience. It understands experience as a relationship between a subject (IT professionals) and an object (ethics), and describes this relationship in terms of its foci and boundaries. The study's findings culminate in three observations, that change is indicated in the formation and support of IT professionals in: 1. IT professionals' experience of their discipline, moving towards a focus on information users; 2. IT professionals' experience of professional ethics, moving towards the adoption of other-centred attitudes; and 3. IT professionals' experience of professional development, moving towards an emphasis on a change in lived experience. Based on these results, employers, educators and professional bodies may want to evaluate how they approach professional formation and support, if they aim to promote a comprehensive awareness of ethics in IT professionals.

Shareholder values, not shareholder value : the role of 'ethical funds' and 'ethical entrepreneurs' in connecting shareholders' values with their investments

This article rebuts the still-common assumption that managers of capitalist entities have a duty, principally or even exclusively, to maximise the monetary return to investors on their investments. It argues that this view is based on a misleadingly simplistic conception of human values and motivation. Not only is acting solely to maximise long-term shareholder value difficult, it displays, at best, banal single-mindedness and, at worst, sociopathy. In fact, real investors and managers have rich constellations of values that should be taken account of in all their decisions, including their business decisions. Awareness of our values, and public expression of our commitment to exemplify them, make for healthier investment and, in the long term, a healthier corporate world. Individuals and funds investing on the basis of such values, in companies that express their own, display humanity rather than pathology. Preamble I always enjoyed the discussions that Michael Whincop and I had about the interaction of ethics and economics. Each of us could see an important role for these disciplines, as well as our common discipline of law. We also shared an appreciation of the institutional context within which much of the drama of life is played out. In understanding the behaviour of individuals and the choices they make, it seemed axiomatic to each of us that ethics and economics have a lot to say. This was also true of the institutions in which they operate. Michael ·had a strong interest in 'the new institutional economics' I and I had a strong interest in 'institutionalising ethics' right through the 1990s.' This formed the basis of some fascinating and fruitful discussions. Professor Charles Sampford is Director, Key Centre for Ethics, Law, Justice and Governance, Foundation Professor of Law at Griffith University and President, International Institute for Public Ethics.DrVirginia Berry is a Research Fellow at theKey Centre for Ethics, Law,Justice andGovernance, Griffith University. Oliver Williamson, one of the leading proponents of the 'new institutional economics', published a number of influential works - see Williamson (1975, 1995,1996). Sampford (1991),' pp 185-222. The primary focus of discussions on institutionalising ethics has been in public sectorethics: see, for example, Preston and Sampford (2002); Sampford (1994), pp 114-38. Some discussion has, however, moved beyond the public sector to include business - see Sampford 200408299

Levels of awareness of professional ethics used as a sensitizing method in project-based learning

There is a need for educational frameworks for computer ethics education. This discussion paper presents an approach to developing students’ moral sensitivity, an awareness of morally relevant issues, in project-based learning (PjBL). The proposed approach is based on a study of IT professionals’ levels of awareness of ethics. These levels are labelled My world, The corporate world, A shared world, The client’s world and The wider world. We give recommendations for how instructors may stimulate students’ thinking with the levels and how the levels may be taken into account in managing a project course and in an IS department. Limitations of the recommendations are assessed and issues for discussion are raised.

Accounting at home in developing economies : Current practices and implications for the accounting professional

We determine the extent of accounting at home in developing economies in this research. We then consider the role of the accounting profession may have in promoting accounting values at home. A language of business, accounting today plays a fundamental support role within the business community to evaluate the impact past decisions, and foresees directions for future initiatives. Sound accounting practices are fundamental to ensure symmetrical information dissemination across various stakeholders. Accounting literature has sought to investigate a number of questions that attempt to improve the practice of accounting in the corporate world. Equally, we must obtain adequate understanding of how we use accounting in our everyday life, and how accounting could assist the people most affected by the effects of accounting scandals, economic conditions, and corporate collapses.

Internet privatization, WikiLeaks, and free expression

In late 2010, the online nonprofit media organization WikiLeaks published classified documents detailing correspondence between the U.S. State Department and its diplomatic missions around the world, numbering around 250,000 cables. These diplomatic cables contained classified information with comments on world leaders, foreign states, and various international and domestic issues. Negative reactions to the publication of these cables came from both the U.S. political class (which was generally condemnatory of WikiLeaks, invoking national security concerns and the jeopardizing of U.S. interests abroad) and the corporate world, with various companies ceasing to continue to provide services to WikiLeaks despite no legal measure (e.g., a court injunction) forcing them to do so. This article focuses on the legal remedies available to WikiLeaks against this corporate suppression of its speech in the U.S. and Europe since these are the two principle arenas in which the actors concerned are operating. The transatlantic legal protection of free expression will be considered, yet, as will be explained in greater detail, the legal conception of this constitutional and fundamental right comes from a time when the state posed the greater threat to freedom. As a result, it is not generally enforceable against private, non-state entities interfering with speech and expression which is the case here. Other areas of law, namely antitrust/competition, contract and tort will then be examined to determine whether WikiLeaks and its partners can attempt to enforce their right indirectly through these other means. Finally, there will be some concluding thoughts about the implications of the corporate response to the WikiLeaks embassy cables leak for freedom of expression online.

Trabalho, logo existo: o sentido do trabalho para os executivos e as práticas corporativas contemporâneas

Essa pesquisa de mestrado pretende compreender as relações entre: o homem executivo, o trabalho e as práticas corporativas contemporâneas, em uma sociedade capitalista, denominada nesse estudo, modernidade tardia. Para o estudo desse tema foram priorizados pontos de reflexão relacionados à prática corporativa, tais como: pensar o trabalho na contemporaneidade observando suas características que se aproximam e se distanciam de outros momentos históricos; entender o trabalho, seus significados, suas transformações e suas estratégias atuais; refletir a respeito da perspectiva que o homem tem sobre o tempo e sua relação com a mudança do seu modo de viver; discutir o processo de desumanização do trabalho e das relações interpessoais na contemporaneidade; conhecer as atitudes do homem diante do trabalho e da vida em uma sociedade capitalista; observar e descrever a configuração atual do mercado de trabalho em algumas empresas privadas nacionais e multinacionais no Rio de Janeiro. O estudo das questões citadas permitiu tecer articulações sobre como o homem contemporâneo se relaciona com o trabalho corporativo e com os demais aspectos da vida, bem como sobre o estreitamento do tempo livre e encurtamento da vida em função do culto da alta performance. A escolha metodológica realizada nesta pesquisa é a abordagem qualitativa e método de entrevista narrativa, que conjuga reflexões teóricas à investigação empírica, colocando em questão a realidade cotidiana de profissionais que ocupam ou ocuparam posições de liderança em empresas. As modificações na importância e desdobramentos do trabalho observados atualmente estão relacionadas com as alterações na maneira como nossa sociedade tem lidado com o tempo, sua aceleração e com a vida. Vida entendida de forma mais ampla, onde haja espaço para a realização profissional e pessoal em diferentes espaços, bem como a possibilidade de execução de um trabalho que coadune motivações, interesses e potencialidades do indivíduo com uma contribuição efetiva para a sociedade, alinhada aos valores individuais. A opção de utilizar a terminologia sociedade da modernidade tardia em detrimento de sociedade atual decorre da observação da progressiva incorporação dos ideais capitalistas associados à aceleração do tempo e das maneiras de vivê-lo, por qual vem passando os processos produtivos, o trabalho, e as demais dimensões da vida humana. O trabalho no mundo corporativo obedece a regras particulares, que além de articuladas ao modelo econômico vigente, o capitalista, embute práticas e rituais que enfatizam o culto da alta performance. A presente pesquisa pretende analisar o trabalho dos executivos. Para isso, buscaremos analisá-lo segundo os modelos adotados em algumas empresas privadas, que consideraremos como o mundo corporativo e as implicações da adoção desses modelos para o exercício de uma vida mais plena de sentido existencial, a partir da minha experiência corporativa e da análise das entrevistas com executivos.

Comportamento de consumo, elites sociais e moda : contributo para a consolidação disciplinar dos estudos de tendências

Tese de doutoramento, Estudos de Literatura e de Cultura (Cultura e Comunicação), Universidade de Lisboa, Faculdade de Letras, 2015

Tradução de artigos científicos no domínio da medicina: especificidades

Relatório de Estágio apresentado ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Tradução e Interpretação Especializada, sob orientação de Doutor Manuel Fernando Moreira da Silva

Les impacts des stratégies patronales antisyndicales sur l’organisation des travailleurs

L’utilisation de stratégies antisyndicales est un phénomène de plus en plus préconisé par l’acteur patronal (Bronfenbrenner, 2009b). Une piste d’explication de cette croissance serait liée à l’idéologie de gestion se basant sur une amertume inhérente à l’idée de partager le pouvoir avec une tierce partie représentant des travailleurs (Dundon et al., 2006). Dans le but de faire régner cette idéologie et de conserver un environnement de travail sans présence syndicale, des multinationales se sont même positionnées ouvertement contre la syndicalisation, que l’on pense à Wal-Mart, Mc Donald’s ou Disney (Dundon et al., 2006). Avec cette puissance que les multinationales détiennent actuellement, il ne fait nul doute qu’elles exercent une influence auprès des dirigeants des plus petites entreprises (Dundon et al., 2006), ce qui pourrait expliquer ce recours accru aux stratégies antisyndicales, que ce soit avant ou après l’accréditation syndicale. Mais qu’en est-il de l’antisyndicalisme de l’acteur patronal en sol canadien? Pour certains, les employeurs canadiens pratiqueraient davantage une stratégie d’acceptation du syndicalisme comparativement à nos voisins du sud à cause notamment de la plus forte présence syndicale historique dans le système des relations industrielles canadien, des tactiques syndicales canadiennes différentes (Thomason & Pozzebon, 1998) et des lois encadrant davantage les droits d’association et de négociation collective (Boivin, 2010; Thomason & Pozzebon, 1998). Des travaux montrent cependant une réelle volonté de la part des employeurs canadiens à avoir recours à des stratégies d’opposition à la syndicalisation (Bentham, 2002; Martinello & Yates, 2002; Riddell, 2001). Selon les auteurs Martinello et Yates (2002), six pour cent (6 %) des employeurs ontariens couverts dans le cadre de leur étude n’auraient adopté aucune tactique pour éviter ou éliminer le syndicat : quatre-vingt-quatorze pour cent (94 %) des employeurs couverts ont ainsi utilisé différentes tactiques pour s’opposer au syndicalisme. C’est donc dire que l’opposition patronale face au mouvement syndical révélée par l’utilisation de diverses stratégies antisyndicales est aussi présente chez les employeurs canadiens. Peu d’études canadiennes et québécoises ont pourtant enrichi la littérature au sujet de ce phénomène. De manière générale, les travaux effectués sur la question, anglo-saxons et surtout américains, font principalement état du type de stratégies ainsi que de leur fréquence d’utilisation et proposent souvent une méthodologie basée sur une recension des décisions des tribunaux compétents en la matière ou l’enquête par questionnaire. Face à ces constats, nous avons visé à contribuer à la littérature portant sur les stratégies antisyndicales et nous avons construit un modèle d’analyse nous permettant de mieux cerner leurs effets sur les travailleurs et les syndicats. Notre recherche se démarque également de la littérature de par les démarches méthodologiques qu’elle propose. Nous avons en effet réalisé une recherche de nature qualitative, plus spécifiquement une étude de cas d’une entreprise multiétablissement du secteur du commerce au détail. Notre modèle d’analyse nous permet de dégager des constats quant aux effets de l’utilisation des stratégies patronales antisyndicales auprès des travailleurs visés et du syndicat visé, que ce soit sur les intérêts individuels, les intérêts collectifs ainsi que sur les intérêts du syndicat tels que proposés par Slinn (2008b). Également, nous cherchions à comprendre dans quelle mesure les stratégies antisyndicales contribuent à diminuer (effet paralysant) ou à augmenter (effet rebond) la propension à la syndicalisation des travailleurs visés par les stratégies, tout en tenant compte de la propension des travailleurs d’autres succursales qui n’étaient pas visés directement par cette utilisation (effet d’entraînement). Pour atteindre nos objectifs de recherche, nous avons procédé en trois phases. La phase 1 a permis de faire la recension de la littérature et de formuler des propositions théoriques à vérifier sur le terrain. La phase 2 a permis de procéder à la collecte de données grâce aux entrevues semi-dirigées réalisées à deux niveaux d’analyse : auprès de représentants syndicaux et de travailleurs. Au cours de la phase 3, nous avons procédé à la retranscription des entrevues effectuées et nous avons analysé les principaux résultats obtenus. La méthode de l’appariement logique (Yin, 2009) a été utilisée pour comparer les phénomènes observés (données issues du terrain) aux phénomènes prédits (constats de la littérature et propositions théoriques). À la suite de la réalisation de la phase 3, nous constatons que la campagne de peur a été celle qui a été la plus utilisée en réaction à la menace de présence syndicale avec les tactiques dites coercitives qui la composent : la fermeture de deux succursales, un discours devant un auditoire captif, la diffusion d’une vidéo interne, etc. De ce fait, un sentiment de peur généralisé (86 % des répondants) s’attaquant aux intérêts collectifs a été perçu à la suite de l’utilisation des tactiques antisyndicales. Par conséquent, nous avons pu observer l’effet de ces tactiques sur les travailleurs visés et sur le syndicat : elles auraient en effet gelé la propension de travailleurs d’autres succursales à se syndiquer (64 % des répondants) et donc freiné la campagne syndicale en cours. Nous constatons également que bon nombre de tactiques ont été déployées à la suite de l’accréditation syndicale en s’attaquant aux intérêts individuels. Mentionnons, pour n’en citer que quelques-uns, que les travailleurs feraient face à une plus forte discipline (72 % des répondants), qu’ils seraient victimes d’intimidation ou de menaces (80 % des répondants) et que ces tactiques provoquèrent des démissions à cause de l’ambiance de travail alourdie (50 % des répondants).

L’entreprise familiale est-elle corrompue ?

Is family business corrupt? Since the Enron and WorldCom cases, there has been a growing interest in corruption in the corporate world. A large number of studies having demonstrated that Family Businesses (FB) are the most important forms of organization in the business world, it seemed logical to look at the relationship between FB and corruption. FB being supposed to be concerned by human relationships and to focus on the long term, they should not be concerned by these questions. Nevertheless, the literature underlines that FB could be organizations able to corrupt the political system. Besides, FB could have organizational characteristics that would make it prone to be related to corruption cases.

Bereitstellung von Früherkennungsinformationen für Unternehmen - Entwicklung und Einsatz eines Softwareinstrumentes

Die Unternehmensumwelt wird zunehmend von dynamischen Veränderungen und Turbulenzen geprägt. Globalisierung der Märkte und schneller wechselnde Umfeldveränderungen zwingen die Unternehmen dazu, ihr strategisches Verhalten ständig an neue Bedingungen anzupassen. Ein vorausschauendes Denken und Handeln wird immer notwendiger, da in vielen Branchen Produkte und Dienstleistungen in wesentlich kürzeren Zeitabständen als bisher durch Neue ersetzt werden. Um das unternehmerische Umfeld im Blick zu haben und über Pläne, Leistungen und Kompetenzen der Konkurrenten und Kunden über Marktveränderungen und technische Neuerungen etc. aktuell und vorausschauend informiert zu sein, wird ein intelligentes, systematisches Vorgehen bei der Informationsversorgung mit Umfeldinformationen benötigt. Die Dissertation befasst sich mit der Entwicklung, Implementierung und Untersuchung eines Softwareinstrumentes und systematischen Arbeitsprozesses, um die Versorgung von Managern und Mitarbeitern mit Umfeldinformationen (externen Informationen) zu verbessern um aufkommende Chancen und/oder Risiken frühzeitig zu erkennen. Der Schwerpunkt der Arbeit bezieht sich hauptsächlich auf die Phase der Informationsbereitstellung (Beschaffung, Verarbeitung und Präsentation) und dem Abruf der Umfeldinformationen durch die Manager und Mitarbeiter. Das entwickelte Softwareinstrument und die Arbeitsabläufe werden in drei Untersuchungsfirmen implementiert und evaluiert. Über eine schriftliche Befragung soll der Zustand vor Einführung des Softwareinstrumentes und Arbeitsabläufen und ein Jahr danach erfasst werden. Zur Ergänzung der Ergebnisse der schriftlichen Erhebung werden zusätzlich leitfadengestützte Einzelinterviews durchgeführt werden. Spezielle Auswertungen der Systemzugriffe sollen Aufschluss über den Nutzungsumfang und -häufigkeit im Zeitablauf geben. Über eine sukzessive Optimierung der Software und Arbeitsabläufe werden abschließend ein überarbeitetes Softwareinstrument sowie angepasste Arbeitsabläufe und ein Einführungsverfahren vorgestellt.