Current Issue : January - March Volume : 2017 Issue Number : 1 Articles : 5 Articles
Research on the impact of corporate social responsibility (CSR) performance to the financial\nperformance have been widely studied previously. However, there were a few studies investigate the\neffect of CSR on accrual quality which is one of the attributes of earning quality. The aim of this study\nis to examine the affect of CSR toward accrual quality in the context of Indonesia, where the\nempirical results of the benefits of CSR implementation are still scant.\nResearch samples are all listed companies in Indonesia Stock Exchange (IDX) in miscellaneous\nindustry sector for period 2009 to 2013. There are 92 firm years included in this study. CSR is\nmeasured by scoring CSR activities of the firm based on GRI Index guideline version 3.1, whereas\nattributes of earning quality used in this study is accrual quality. We include two control variables in\nthis research model i.e. firm size and leverage.\nThe results show that CSR performance do not explain the changes in accrual quality. Leverage has\nno effect on accrual quality as well. On the other hand firm size has a significant effect on CSR\nperformance however the sign of association is contrary with the expected....
This paper examines the relationship between asset managers� nationality and the Italian\noccupational pension funds extending the existing literature on the topic. We use a double\nanalysis methodology, targeted at single- and multiple-managers, distinguishing between\nItalian and/or foreign professional managers. The results obtained show how asset manager�s\nnationality impacts differently on managed pension funds� performance according to the\ndifferent investment line risk level, opening debate on asset managers� management skills....
Purpose: This paper on requirement changes and their impact identifies those factors which have influence over standard operation procedures in an organization. Design/Methodology/Approach: Qualitative and quantitative approaches are described in this paper along with their merits and demerits. Primary data was collected by using questionnaire as instrument. Secondary data was collected from already published literature. Findings: Outcomes and analysis shows that there is a strong and positive relation between requirement changes in software industry and changes in technical SOPs. The mediating factor of technology culture also play a role in strong and positive relation between requirement changes in projects which are conducting in software industry and changes in technical SOPs. Practical Implications: This research is designed to uncover the challenges that are faced by IT organizations due to changes in requirements during ongoing processes in projects. This study is of significance importance to IT industry as it will generate such outcomes which if practically implemented can lead to solution of many problems which are troubling the organizations of this industry quite seriously. Originality/Value: Through this empirical study researcher infer that requirements should be collected in complete and precise manner before execution. If there are some changes in the middle of the project then those changes should be addressed through proper mechanism and procedure....
Competition among firms has led to a broader view of the business' role in society, going beyond mere economic and legal factors and including also social aspects. Consumers value more the social and environmental performance of companies. However, Corporate Social Responsibility (CSR) practices are not receiving equal attention in all countries nor they are embodied the same way. In this context it becomes interesting to evaluate in which countries CSR culture is more ingrained and consolidated. In this paper a score is computed enabling to characterize CSR in different countries. The results show that, among the selected economies (USA, France, Norway and Italy), Norway presents the highest CSR figure and USA the lowest. Countries with the highest CSR values seem to present the least social inequalities. Overall the study is a step forward for understanding how CSR practices are being incorporated and developed in different countries, as they create value for both the companies and the societies....
A large number of business and personal coaches ââ?¬â?? instructors increasingly promote and teach the problems\nof time management as a fundamental ââ?¬Å?toolââ?¬Â for raising productivity and output in the work. Managing the time\nmanagement in practice means to make changes, all with a view to discover new possibilities in work as well as in\nlife.\nA particular dimension in this work is dedicated precisely to time management of managers. The role of why care\nabout time, efficiency and effectiveness in work, improvement, priorities about distinguishing what things are more\nimportant and which are more urgent, are treated in a special manner. In continuation of this work, the following\nquestion is also posed about giving a stronger impetus and giving an impulse for utilizing time as well as possible and\nabout how to make the most of it and to be more productive. That is an elated matter for all the people participating in\nthe process of work starting from the lowest level employees to the highest managerial levels, that is, the care about\ntime management is of essential significance in this work....
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