Current Issue : April - June Volume : 2018 Issue Number : 2 Articles : 5 Articles
The problem of the environment is a serious issue that must be addressed by the government\nand the community as a supervision and reporter of each of the activities of the destroyer of the\nenvironment. The pollution and environmental damage continue to increase in line with the\nincreased industrial activity or similar substances; surely the situation needs to get the\nprotection of the law. The pollution or environmental damage, mostly in the context of\nrunning a commercial business and often is also the attitude of rulers and the entrepreneurs who\ndo not run or neglecting the obligations of their obligations in the management of the\nenvironment. This research is a descriptive quantitative i.e. with provides an overview of the\ncompany that takes the environment around the enterprise. Data collection method in this\ninvestigation using bibliographical study (Library Research). The types of data used a\nsecondary data that consists of primary legal materials and secondary legal materials. The\nwaste is the remaining exiles who produced from real production activities in the production\nscale of domestic or household and production on a larger scale. Industrial waste is a remnant\nof the captives process of production in certain industries. Industrial waste requires the\nhandling and managing seriously in considering the impact will greater emanate than with\ndomestic waste. The industry is a business or management activities of raw materials or\nhalf-goods to be the end goods that have added value to get the benefits. The assembly of the\nbusiness and repairing is a part of the industry also. The results of this industry do not only in\nthe form of goods but also in the form of services....
The purpose of this paper is to illuminate the overall features of the Japanese management\nand production systems transferred into the industries in Africa, in order to examine its\npossibility of contribution to economic development in Africa. The most remarkable finding\nis that the African culture and social environment would be more or less compatible to\nJapanese style HRM. ââ?¬â?¢Worksiteââ?¬â??orientedââ?¬â?? Japanese style management has been realized in\nvarious work practices not only at the local plants of Japanese firms but also of African firms\nunder some institutional restrictions, i.e. strong labor unions and European type rigid social\nframeworks. For Japanese companies that are thinking of the investment in Africa, we could\nclarify the environment of Africa might be familiar to the Japanese management and\nproduction systems. Simultaneously, for the governments of the countries in Africa, this\npaper suggests that the JMPS could be one of the effective methods to develop the economy\nof their countries. This is the first time research approach to the transferability of the Japanese\nmanagement and production systems based on the field research in Africa....
Based on the panel data of provinces in China from 2000 to 2015, this article\nexplores the efficiency of local government spending on public cultural services\nand its influencing factors under the DEA-Tobit two-stage analysis\nframework. First, the comprehensive efficiency, pure technical efficiency and\nscale technical efficiency of local government public cultural expenditure were\nmeasured through the data envelopment analysis method (DEA). On the basis\nof the first step analysis, we use Tobit model with the limited dependent variable\nto study the relationship between the efficiency evaluation results and\npolicy variable such as fiscal decentralization, cultural policy, the relationship\nbetween the efficiency evaluation results and social factors like per capita\nGDP, population density and residents� educational level etc. Through the\nanalysis of the evaluation results, it is found that there were significant differences\nin the local efficiency on public cultural expenditure in China. The effects\nof population density, urbanization level, per capita GDP and illiteracy\nrate on the efficiency of government public cultural expenditure are positive.\nAfter controlling population, economic and social factors, the effect of fiscal\ndecentralization on the efficiency of public cultural expenditure is negative,\nand cultural policy has significantly promoted the efficiency of Chinese local\ngovernment cultural expenditure....
This study examines the relationship between business ethics and tax aggressiveness. Building on the\nconceptual model of corporate moral development, we hypothesize and find a negative association between the level\nof business ethics and tax aggressiveness. For our sample of U.S. firms, companies with a higher level of business\nethics are less likely to be tax aggressive. Our results are robust to the use of two proxies for tax aggressiveness: the\nââ?¬Ë?mainstreamââ?¬â?¢ effective-tax-rate measure and the unrecognized tax benefit, which have been identified as capturing the\nleast and the most aggressive tax positions respectively. While we support our business ethics prediction in both our\nmodels, we also find a positive relationship between the quality of corporate governance (measured without ethical\ncharacteristics generally associated with good corporate governance) and tax aggressiveness. Our interpretation of\nthese results is that, while ethical firms are concerned about paying their fair share of taxes, shareholdersââ?¬â?¢ interest\nstill comes first....
Gender diversity of boards and reporting of earnings are two most debated issues in the corporate world. In this context, the paper explores how the presence of women directors on\nthe corporate board influence real earnings management through accretive buyback programs.\nUsing a sample of 601 firms� observations that engage in accretive share buyback from\n2010-2015, the findings reveal that existence of women directors on the board is associated\nwith less engagement in accretive share buyback activities. We further find that firms with a\nhigher number of independent directors are less likely to practice real earnings management\nthrough accretive buyback programs. Our paper contributes to the debate on gender diversity\non boards and its influence on the utilisation of accretive buyback programs as a tool to real\nearnings management....
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