Business Commons^™

Association Between Corporate Disclosure And Information Needs Of Company Annual Report Users In Sri Lanka, Anura De Zoysa

Anura De Zoysa

This paper examines the extent of disclosures in company annual reports of Sri Lankan listedcompanies and the user perceptions on the importance of information disclosed in company annualreports. For this purpose, annul reports of 65 Sri Lankan listed companies were analysed using adisclosure index. Furthermore, a questionnaire survey was conducted covering seven user groups toexamine the importance they attached to various information items disclosed in company annualreports. The results of the study revealed a fairly high level of overall disclosure (69.8%) in Sri Lankancompany annual reports with 90 per cent of the sample companies disclosing 43 per cent ofinformation items …

The Value Of Public Relations: Measuring The Success Of Facebook, Twitter, And Youtube In Corporate Companies, Justine Gananian

Journalism

This paper is a combination of research and data from three experts who were interviewed about the value of social in a corporate company, specifically Facebook, Twitter, and YouTube. Social media’s presence has increased at an exponential pace in the past five years, and consumers are constantly looking to access new information. It has become a useful tool for both internal and external communication within a company. As research shows, “[companies] are revamping and modernizing their print publications, starting radio and video shows, using social media to foster two-way communication, using the new multimedia tools to reach new audiences, telling …

The Corporate Social Responsibilities In Sri Lankan Universities, Kamal Tilakasiri, Grace Mccarthy, John Glynn

John J Glynn

Public sector universities have certain special characteristics compared to other organisations. As Neave and Pergamon (2000, p. xiv) suggest, such universities are generally known for their "knowledge production" and the fact that their acitivities are substatially funded by the government.

Corporate Social Responsibility (Csr): An Examination Of Consumer Awareness, Evaluation And Purchase Action, Alan A. Pomering

Alan Pomering

Despite marketplace polls reporting heightened consumer interest in and support for companies acting in socially-responsible ways, there remains to date little evidence of such consumer support translating into general purchase behaviour. There is a gap in our knowledge regarding which particular socially-responsible behaviours are likely to prove most influential with consumers and be rewarded with supportive purchase behaviour, and how awareness of firms’ commitments to these behaviours is to be brought to consumers’ attention. It appears from the marketplace success of some socially-responsible, or ‘ethical’ brands, such as The Body Shop and recently launched clothing brands such as American Apparel …

The Wiki: An Environment To Revolutionise Employees' Interaction With Corporate Knowledge, Helen M. Hasan, Charmaine C. Pfaff

Helen Hasan

Some corporations have adopted a Wiki on their Intranets for employees to collectively store, edit and access workrelated material such as reports, best-practice features, and documents. As such collaborative software moves from the social to the corporate arena, it is bound to challenge management authority, engaging the knowledge worker in a more participatory knowledge capability and environment. This paper explores the implication that this revolution has for the interaction of corporate users with technology that will lead to a profound change in organisational culture.

Collaborative Knowledge At The Grass-Roots Level: The Risks And Rewards Of Corporate Wikis, Charmaine Pfaff, Helen M. Hasan

Helen Hasan

The open source movement is founded on the concept of democratising knowledge to freely collaborate and exchange information at the grass-roots level. As Wikis are philosophically grounded in this movement, the use of corporate Wikis in the collaborative creation and operation of knowledge management systems holds considerable potential. However, the impact of using corporate Wikis in the business environment has uncovered some challenging issues such as licensing, accountability and liability regarding copyright, which may require a change in the way we think about intellectual property and licensing in this connected world.

On The Motivations Of Corporate Giving In Australia, John Cantrell

John Cantrell

This paper proposes further research be conducted to advance our knowledge in the field of non-profit marketing through the development of frameworks to help identify the drivers of corporate giving in Australia. Existing conceptualisations are predominately based on limited overseas research, and take little account of the commercial realities of corporate life and the increasing pressures facing many organisations in achieving concrete outcomes from their giving behaviour. In an environment of increased competition for scarce resources amongst non-profits, the better understanding of how and why corporations provide support will be beneficial. It will enable non-profit organisations to better communicate with …

Corporate And State Mining Legitimated: Transferring Future Economic Benefits Or Passing The Buck?, Mary A. Kaidonis, Natalie P. Stoianoff

Mary Kaidonis

The responsibility for pollution resulting from mining, according to the OECD's Polluter Pays Principle (PPP) rests with the owners of the mining entity. This principle relies on a number of legislative instruments and often a mix of command and control mechanisms are advocated.

Paths Of Corporate Development: Directions And Methods Of Growth, Simon Ville

Simon Ville

In Scale and Scope Chandler explained the typical directions of growth followed by large scale American corporations who sustained their industry leadership. I This involved phases of horizontal and vertical integration to capture economies of scale and throughput, followed by product diversification in response to new scientific research, and internationalization to exploit their competitive advantages in foreign markets. This has not been a universal experience of all countries; successful British firms, for example, have been less vertically integrated and Japanese firms were for long reluctant to expand overseas. Typical methods of growth - internal expansion, mergers, and interfirm ventures - …

It's Time For A Good Hard Look In The Mirror: The Corporate Law Example, John A. Barrett, Jr.

Fordham Journal of Corporate & Financial Law

This Article asserts that the move from the industrial age to the

information age represents a fundamental change to our society on

such a widespread basis that the legal order must reexamine the

premises about how our society functions, assessing whether

foundational elements of U.S. Common Law remain valid. This

Article first confronts briefly the continuing acceptance of certain

foundational premises in contract and intellectual property law,

illustrating that such premises are no longer supported by the

realities of modern society. With fundamental change challenging

multiple areas of law in the information age, this problem is worthy

of widespread inquiry …

The Unjustified Subsidy: Sovereign Wealth Funds The Foreign Sovereign Tax Exemption, Jennifer Bird-Pollan

Fordham Journal of Corporate & Financial Law

The taxation of Sovereign Wealth Funds in the United States is outmoded and due for reconsideration. Offering a tax exemption to the billion dollar investment funds owned by foreign governments is both unfair and ineffective. Founded in the principles of sovereign immunity, the foreign sovereign tax exemption, codified in I.R.C. § 892, fails to satisfy the Congressional goals that motivated its creation. This Article explains the current taxation of foreign sovereigns and, by extension, Sovereign Wealth Funds. It then illustrates that the current exemption is simultaneously too broad, providing a tax exemption for activities that are clearly nongovernmental activities, and …

Lessons From The Flash Crash For The Regulation Of High-Frequency Traders, Edgar Ortega Barrales

Fordham Journal of Corporate & Financial Law

Are equity markets vulnerable to a sudden collapse if the traders who account for about half of the volume have no regulatory obligations to stabilize prices? After the “Flash Crash” of May 6, 2010, policymakers have resoundingly answered this question in the affirmative. During the worst of the crash, some of the so-called high-frequency trading firms that dominate equity markets stopped trading and prices collapsed, momentarily wiping out almost $1 trillion in market value. In response, the U.S. Securities and Exchange Commission is considering whether high-frequency trading firms should be required to act as the traders of last resort. This …

"The End Of The Beginning?": A Comprehensive Look At The U.N.'S Business And Human Rights Agenda From A Bystander Perspective, Jena Martin Amerson

Fordham Journal of Corporate & Financial Law

With the endorsement of the Guiding Principles regarding the issue of business and human rights, an important chapter has come to a close. Beginning with the then U.N. Secretary-General’s “global compact” speech in 1999, the international legal framework for business and human rights has undergone tremendous change and progress. Yet, for all these developments, there has been no exhaustive examination in the legal academy of all of these events; certainly there is no one piece that discusses or analyzes all the major instruments that have been proposed and endorsed by the U.N. on the subject of business and its relationship …

How Is Your Boss? Impact Of Transformational Leadership Behavior Of Manager On Customers' Selling Orientation-Special Reference To Corporate Banking Sector In Sri Lanka, Nalin Abeysekera, Ananda Wickramasinghe

Sydney Business School - Papers

Selling is paramount important in marketing and considered as a lifeblood in marketing. Customer oriented selling plays a vital role in this regards .On the other hand, managers need transformational leadership behavior to manage sales staff. This study aims to integrate the concept of customer orientation and transformational leadership of a manager by conceptualizing the concepts in Sri Lankan corporate banking sector. Responses were gathered via a questionnaire survey from a sample of 100 managers and 100 customer relationship officers(CRO). The results provide evidence for the significant relationship between transformational leadership of a manager and their customer orientation.

Website Intangibles Disclosure And Corporate Growth Reputation Of Small Businesses, Indra Abeysekera

Faculty of Business - Papers (Archive)

Abstract presented at the European Accounting Association 35th Annual Congress, Ljubljana, Slovenia, 9-11 May 2012.

An Activity-Theory Analysis Of Corporate Wikis, Helen M. Hasan, Charmaine C. Pfaff

Faculty of Commerce - Papers (Archive)

Purpose: Wiki technologies, which are popular in social settings, are beginning to contribute to more flexible and participatory approaches to the exploitation of knowledge in corporate settings. Through the lens of activity theory, this paper aims to investigate contentious challenges to organizational activities that may be associated with the introduction of corporate wikis, in particular the potential democratization of knowledge work. Design/methodology/approach: From a study of several cases of corporate wiki adoption, this paper presents and interprets two representative cases sampled to provide more generalized results. Qualitative data were collected through semi-structured interviews and observation. The analysis followed a systematic …

Corporate Compliance Issues In Managing Supply Chains In The Environmental-Friendly 21 St Century, Linda C. Gordon, David S. Kung

Journal of International Technology and Information Management

Recent economic crisis has alerted citizens around the world about the behavioral patterns of corporations that were not in lined with the expectations of the local citizens. These events has re-emerged the global conversations of the responsibilities of corporations that are beyond the conventional wisdom of financial accomplishments. Traditionally, corporations have been in tuned with financial goals and awareness of necessity of Corporate Compliance efforts operationally along their Supply Chains. The recent addition of Social Responsibilities has certainly complicated corporate strategies in varied magnitude. At times, it introduced un- welcomed uncertainty in terms of expectations. The focus of this research …