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Case Study In The Evolution Of Sustainability: Baxter International Inc., Kathy Dhanda
Case Study In The Evolution Of Sustainability: Baxter International Inc., Kathy Dhanda
Kathy K Dhanda
Baxter International Inc. (Baxter) is a global, diversified healthcare company based in Deerfield, IL. In 2011, Baxter had sales of $13.9 billion and employed approximately 48,500 people worldwide (Baxter’s 2011 Sustainability Report). Baxter is also recognized for its efforts toward environmental/sustainability performance and reporting. The company defines sustainability as ‘a long-term approach to including our social, economic and environmental responsibilities among our business priorities. Baxter’s efforts in this area align with and support our mission of saving and sustaining lives.’ This case study attempts to analyze the progress of the company on its journey along the path toward sustainability. The …
International Harmonisation Of Accounting Standards And The Rhetoric Of Globalisation, Kellie M. Mccombie
International Harmonisation Of Accounting Standards And The Rhetoric Of Globalisation, Kellie M. Mccombie
Kellie McCombie
This paper looks at the growing trend of calls for reform, under the guise of globalisation. Such calls are/have been made by the current Australian Federal Government (AFG) in their national policy setting role. What is relevant to this paper is the AFG’s involvement in accounting standard setting, and their push for International Harmonisation (IH) of Australian Accounting Standards (AAS), through full adoption of international accounting standards set by an international standard setting body. A chronology of Australia’s IH program will be explored, with particular emphasis on the AFG’s involvement. The intensity of their involvement will be shown to emerge …
Mandatory Adoption Of International Accounting Standards In Germany: Financial Statement Effects, Sarah Wagemann
Mandatory Adoption Of International Accounting Standards In Germany: Financial Statement Effects, Sarah Wagemann
Graduate Theses
This paper addresses the mandatory adoption of International Financial Reporting Standards (IFRS) in Germany in 2005. The financial, statement effects and the variability of key accounting measures are analyzed under the German Commercial Code (Handelsgesetzbuch - HGB, German GAAP) and IFRS. I find that book value of equity and net income are slightly larger under IFRS than under German GAAP which reflects the fair value orientation of IFRS. Only weak evidence exists that the mandatory adoption of IFRS results in significant accounting differences unlike the results found in financial statements of German firms that voluntarily adopted IFRS.
Common Criteria Meets Realpolitik Trust, Alliances, And Potential Betrayal, Jan Kallberg
Common Criteria Meets Realpolitik Trust, Alliances, And Potential Betrayal, Jan Kallberg
Jan Kallberg
Common Criteria for Information Technology Security Evaluation has the ambition to be a global standard for IT-security certification. The issued certifications are mutually recognized between the signatories of the Common Criteria Recognition Arrangement. The key element in any form of mutual relationships is trust. A question raised in this paper is how far trust can be maintained in Common Criteria when additional signatories enter with conflicting geopolitical interests to earlier signatories. Other issues raised are control over production, the lack of permanent organization in the Common Criteria, which leads to concerns of being able to oversee the actual compliance. As …
The Value Of Government Mandated Location-Based Services In Emergencies In Australia, Anas Aloudat, Katina Michael, Roba Abbas, Mutaz Al-Debei
The Value Of Government Mandated Location-Based Services In Emergencies In Australia, Anas Aloudat, Katina Michael, Roba Abbas, Mutaz Al-Debei
Associate Professor Katina Michael
The adoption of mobile technologies for emergency management has the capacity to save lives. In Australia in February 2009, the Victorian Bushfires claimed 173 lives, the worst peace-time disaster in the nation’s history. The Australian government responded swiftly to the tragedy by going to tender for mobile applications that could be used during emergencies, such as mobile alerts and location services. These applications, which are becoming increasingly accurate with the evolution of positioning techniques, have the ability to deliver personalized information direct to the citizen during crises, complementing traditional broadcasting mediums like television and radio. Indeed governments have a responsibility …
Iso 26000: Bridging The Public/Private Divide In Transnational Business Governance Interactions, Kernaghan Webb
Iso 26000: Bridging The Public/Private Divide In Transnational Business Governance Interactions, Kernaghan Webb
Transnational Business Governance Interactions Working Papers
This paper explores the proposition that the ISO 26000 social responsibility guidance standard represents an innovative form of global social responsibility (SR) rule instrument that performs five key distinctive bridging functions in addressing public and private transnational business governance interactions: (1) top down transpositions of key concepts from inter-‐governmental instruments directed at first instance at states into a non-‐state global SR rule instrument applying directly to transnational corporations (TNCs) and other organizations; (2) bottom up transpositions of key concepts from non-‐state SR instruments of narrow focus to apply more broadly to all SR activities; (3) innovations in the standards development …