Open Access. Powered by Scholars. Published by Universities.®

Digital Commons Network

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 5 of 5

Full-Text Articles in Entire DC Network

Analisis Pengungkapan Triple Bottom Linedan Faktor Yang Mempengaruhi; Lintas Negara Indonesia Dan Jepang, Sandra Aulia Z, Tb. Mh. Idris Kartawijaya Jun 2013

Analisis Pengungkapan Triple Bottom Linedan Faktor Yang Mempengaruhi; Lintas Negara Indonesia Dan Jepang, Sandra Aulia Z, Tb. Mh. Idris Kartawijaya

Jurnal Vokasi Indonesia

Current firm performance is not only measured by economic term (single bottom line) but also by social and environmental (triple bottom line). Purposes of this research are analyzing of TBL disclosure and influences factors, by using sample of companies in Indonesia and Japan. This paper investigates Triple Bottom Line (TBL) disclosure of 50 of the largest Indonesian and Japanese companies by using secondary data. Twenty two disclosure criteria were developed for each of the TBL disclosure areas: economic, social, and enviromental. Disclosure information was examined in annual reports, separate or stand-alone report and company‟s website. Regression analysis has been used …


Allowing For Low-Cost Labor In Underdeveloped And Developing Countries As A Method For Initiating Economic Industrialization, Jordon A. Wolfram Apr 2013

Allowing For Low-Cost Labor In Underdeveloped And Developing Countries As A Method For Initiating Economic Industrialization, Jordon A. Wolfram

Selected Honors Theses

The topic presented here closely examines the link between low-cost labor and the affect that it has on initiating industrialization in underdeveloped and developed countries. It can ultimately create a better standard of living for a country’s general population in the future, but the initial conditions for the laborers can be harsh. The low wage labor force achieves this goal by creating a competitive labor market which has the ability to stimulate economic growth. Once the initial steps of creating manufacturing and industry are achieved, then the general standard of living has robust potential to increase in the country as …


Female Authority In A Globalizing Market, Megan R. Mccann Apr 2013

Female Authority In A Globalizing Market, Megan R. Mccann

Honors Theses and Capstones

No abstract provided.


Contextualising Csr In Asia: Corporate Social Responsibility In Asian Economies, Bindu Sharma Apr 2013

Contextualising Csr In Asia: Corporate Social Responsibility In Asian Economies, Bindu Sharma

Lien Centre for Social Innovation: Research

This publication seeks to present a narrative about the practice of CSR in ten Asian economies – China, India, Indonesia, Japan, Malaysia, Philippines, Singapore, South Korea, Taiwan and Thailand. The aim is to present a uniquely Asian perspective on the CSR story in these countries that will inform CSR practitioners, researchers and interested corporate stakeholders. Drawing on historical and traditional notions of business responsibility and engagement, the research looks at modern day drivers of CSR in these countries such as the government, civil society, globalisation and enlightened self-interest. The research also throws light on other underlying influences and looks at …


The Rise And Fall Of Activity Based Costing In Japan, Hiroshi Ozawa, Anura De Zoysa Jan 2013

The Rise And Fall Of Activity Based Costing In Japan, Hiroshi Ozawa, Anura De Zoysa

Faculty of Business - Papers (Archive)

Activity Based Costing (ABC) has come to light in an era where there was worldwide attention for Japanese management systems and management accounting practices. Despite the worldwide hype for ABC as a method capable of producing more accurate product costs, ABC gathered very little interest from the business community in Japan. However, in contrast, Japanese management and cost accounting researchers took a positive view on the concept and attempted to discuss its applicability to Japanese companies as a viable alternative for their existing cost systems. Although, the collapse of the Japanese bubble economy in early 1990s provided some impetus for …