Academic literature on the topic 'International Research and Exchanges Board'

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Journal articles on the topic "International Research and Exchanges Board"

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Klarner, Patricia, Gilbert Probst, and Michael Useem. "Opening the black box: Unpacking board involvement in innovation." Strategic Organization 18, no. 4 (April 12, 2019): 487–519. http://dx.doi.org/10.1177/1476127019839321.

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Corporate governance research suggests that boards of directors play key roles in governing company strategy. Although qualitative research has examined board–management relationships to describe board involvement in strategy, we lack detailed insights into how directors engage with organizational members for governing a complex and long-term issue such as product innovation. Our multiple-case study of four listed pharmaceutical firms reveals a sequential process of board involvement: Directors with deep expertise govern scientific innovation, followed by the full board’s involvement in its strategic aspects. The nature of director involvement varies across board levels in terms of the direction (proactive or reactive), timing (regular or spontaneous), and the extent of formality of exchanges between directors and organizational members. Our study contributes to corporate governance research by introducing the concept of board behavioral diversity and by theorizing about the multilevel, structural, and temporal dimensions of board behavior and its relational characteristics.
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Padilla-Angulo, Laura, and Faten Ben Slimane. "Board restructuring and successful demutualization: the stock exchanges." Journal of Organizational Change Management 31, no. 3 (May 14, 2018): 598–618. http://dx.doi.org/10.1108/jocm-06-2017-0212.

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Purpose The purpose of this paper is to study corporate governance restructuring strategies of companies to adapt to new market conditions following conversion into a for-profit structure. It focuses on the changes in the composition of the board of directors. Design/methodology/approach The paper conducts a field experiment using stock exchanges, which have become more international over time, and many of which have been forced to demutualize and convert to for-profit structures to compete more efficiently. The paper does a fine-grained analysis of restructuring in the composition of the board using the ANOVA technique. The paper also examines the impact of this board composition restructuring on the reputation of the exchanges using a regression technique. Findings The authors find that the stock exchanges restructured board composition and refocused them to create better value. Results suggest that the conversion of a company to a for-profit structure brings efficiencies when accompanied by changes in the governing bodies. The authors also find that converting to for-profit firms had a positive impact on the reputation of the exchanges. The positive impact was even greater when accompanied by changes in board composition. Research limitations/implications A stronger focus on the corporate governance dimension to understand the successful demutualization of stock exchanges is needed. Originality/value The authors analyze the corporate governance dimension during demutualization processes of an under examined sector. The financial performance of the stock exchanges the authors study significantly improved after their conversion to for-profit organizations and provide an example of successful corporate governance restructuring.
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Ferris, Stephen P., and Min-Yu (Stella) Liao. "Busy boards and corporate earnings management: an international analysis." Review of Accounting and Finance 18, no. 4 (November 11, 2019): 533–56. http://dx.doi.org/10.1108/raf-07-2017-0144.

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Purpose Because of our limited understanding of the incidence and effect of board busyness globally, the mixed evidence of the effect of board busyness obtained in the USA and the divergence of international patterns of director busyness from that observed in the USA, the author contends that there is a strong need to examine board busyness from a global perspective. The literature, however, does not examine the effect of board busyness on reported earnings quality and certainly does not analyze it internationally. Consequently, the purpose of this study is to examine the effect of multiple board appointments on the quality of a firm’s reported earnings. Design/methodology/approach The research design for this study is empirical. It uses both univariate and multivariate statistical analysis to examine historical corporate accounting, finance and governance data. Findings Consistent with the busyness hypothesis of corporate governance, the author finds that firms with a higher proportion of busy independent directors or busy CEOs manage their earnings more extensively. Further, the findings of this study present that firms with a higher proportion of busy independent audit committee members have poorer financial reporting quality. Using a sample of American Depository Receipts (ADRs), this study determines that the ineffectiveness of busy boards regarding earnings management is mitigated by the listing regulations imposed by US exchanges. Research limitations/implications The author believes that this study offers new and important evidence regarding the debate whether busy directors provide knowledge, skill and corporate connections, or whether they are overextended and, thus, unable to fully perform their monitoring duties. This study shows that firms with busy directors are associated with poorer financial reporting quality and, consistent with the busyness hypothesis, are less effective as managerial monitors. Practical implications This study provides useful guidance regarding board design and the kinds of policies that firms should adopt regarding multiple boarding. Social implications The social implications focus on the public policy implications regarding the importance of effective corporate governance in the reporting of financial wealth, wealth creation and wealth management. Originality/value This is the first study that examines the relation between board/committee busyness and corporate earnings management using a comprehensive set of international firms. Second, the author expands the analysis of audit committee into a new dimension: committee quality as captured by the busyness of its independent members. This study also contributes to the ongoing debate in the corporate finance literature regarding the reputation and busyness hypotheses of multiple directorships.
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Krismiaji, Y. Anni Aryani, and Djoko Suhardjanto. "International Financial Reporting Standards, board governance, and accounting quality." Asian Review of Accounting 24, no. 4 (December 5, 2016): 474–97. http://dx.doi.org/10.1108/ara-06-2014-0064.

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Purpose The purpose of this paper is to discuss empirical research examining the impact of International Financial Reporting Standard (IFRS) adoption and board governance on the accounting quality, in terms of relevance and faithful representation. Design/methodology/approach The research uses a sample of 454 observations of publicly listed companies on the Indonesian Stock Exchange for the fiscal year that ends on December 31, 2008 through 2011. Relevance is measured by predictive value, whereas faithful representation is measured by absolute discretionary accrual as an inverse measure. Board governance is measured by the board of commissioner score whereas IFRS adoption is measured by the percentage of IFRS adopted. The data used in this study are obtained both from Indonesian Capital Market Directory, Indonesian Stock Exchange database, and from company annual reports. Findings This research found evidence of a positive association of IFRS adoption on the relevance of accounting information quality. With respect to faithful representation, this study proves a positive association after IFRS adoption. This research also found that board governance has a positive impact on accounting information quality after IFRS adoption both in relevance and faithful representation. This result is in line with investor’s expectations that fair value IFRS adoption enhances the relevance of accounting information. Originality/value This study provides further evidence on the effect of IFRS adoption and board of governance on accounting information quality using data from Indonesia. Moreover, this study measures and tests both dimensions of earnings quality which are relevance and faithful representation and portrays a complete story about the quality of earnings. This study uses the qualitative characteristics of accounting information as proxies for accounting quality, so that it enriches the accounting literature about the role of accounting standards in financial reporting quality.
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Hall, Maggie. "Bioethics Common Market: An International Exchange." Cambridge Quarterly of Healthcare Ethics 3, no. 2 (1994): 302. http://dx.doi.org/10.1017/s0963180100005053.

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Bioethics Common Market is an international bulletin board to post notices regarding such things as networking contacts among people interested in a specific area of concern, hospitality, research underway for which collaboration is desired or possible, sources of scarce or hard-to-find materials, reports or papers available in sufficient numbers to share, textbooks or study materials desired, and, for travelers to any state or country, names of local people with possible common interests.
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Kravchenko, Grygorii. "The effect of international experts on company financial performance." Zeszyty Teoretyczne Rachunkowości 45, no. 3 (September 12, 2021): 203–32. http://dx.doi.org/10.5604/01.3001.0015.2352.

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Objective: The article aims to evaluate the influence of international supervisory board experts on firm financial performance, based on the impact of international experts’ characteristics, such as their knowledge, experience, independence, and connections. Methodology/research approach: The empirical study is based on a unique handcollected dataset covering a final sample of 256 companies listed on the Warsaw Stock Exchange (WSE) and which operated on the market during the observation period 2010- 2015. The Generalized Least Squares (GLS) regression model with a random effect is employed to test the hypotheses. Findings: The findings strongly suggest that the presence of supervisory board members with an outside perspective and international experience may exert a positive impact on companies’ operational outcomes. Research limitations/implications: The research has practical implications for Polish governmental agencies, as it verifies the usefulness of the recommendations for supervisory board composition presented in the Best Practices for WSE Listed Companies. Originality/value: The study contributes to the existing literature on the factors that affect company performance. Consequently, great value is added to the research on supervisory board characteristics that are crucial for effective monitoring and advisory roles, enhancing the quality of corporate governance.
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Dargahi, Esmaeil, and Arash Tahriri. "Representing a Model for Implementing International Financial Reporting Standards in Iran." Revista de la Universidad del Zulia 11, no. 31 (October 1, 2020): 141–59. http://dx.doi.org/10.46925//rdluz.31.11.

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International Financial Reporting Standards (IFRS) are global, identical, high-quality and comprehensive standards for financial reporting that have been developed by the International Accounting Standards Board (IASB). The objective of the current study is to represent a model for the implementation of the International Financial Reporting Standards in Iran. This study is an applied research and can be considered a qualitative research. A survey is applied in this regard. The statistical population of the study consisted of members of the accounting faculty of universities, financial managers, and boards of directors of companies listed on the Tehran Stock Exchange and the Iran Fara Stock Exchange. In this study, the snowball sampling method was used. In this research, 15 experts were initially selected as the initial research sample, then 25 people were added to the initial research volume, and 40 people were selected as the final sample. Based on the results of the interpretive structural model, cultural factors are the prerequisites for all factors that affect the adoption and dissemination of International Financial Reporting Standards (IFRS), and the cost and benefits of applying IFRS have the same greater impact on the adoption and dissemination of these standards.
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Syamsudin, Syamsudin, Erna Setiany, and Sajidah Sajidah. "Gender diversity and firm value: a study on boards of public manufacturing firms in Indonesia." Problems and Perspectives in Management 15, no. 3 (November 8, 2017): 276–84. http://dx.doi.org/10.21511/ppm.15(3-1).2017.11.

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This study aims to analyze the effect of gender diversity in both the Board of Commissioners and Board of Directors, as well as the effect of education background of the President Commissioner on the firm value. Gender diversity is measured from the proportion of women in Board of Commissioners and Board of Directors, while the education background is measured by the education background of the President Commissioner. In this research, the firm value is measured by Tobins Q. The sample used in this study consist of 70 manufacturing companies listed in Indonesian Stock Exchange in the year 2012. This study employs multiple linear regression to draw the research results. The analysis results show that gender diversity in both the Board of Commissioners and Board of Directors significantly affects firm value. On the contrary, the education background of the President Commissioner does not affect firm value. This result support the argument that diversity of boards will, through various ways, affect firm financial value in the long and short term.
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Kusumawardani, Anisa, Wirasmi Wardhani, Siti Maria, and Rizky Yudaruddin. "Board structure and disclosure of intellectual capital: An empirical study in an emerging market." Journal of Governance and Regulation 10, no. 3 (2021): 140–49. http://dx.doi.org/10.22495/jgrv10i3art12.

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Capital market regulators have concentrated on company transparency, including and also intellectual capital disclosure (ICD) throughout the previous decade. Jensen and Meckling (1976) stated that high disclosure can reduce agency costs and the uncertainty faced by investors. This research aims to explore the ways the board structure, comprising board size, independence, female board members and CEO dichotomy, affects intellectual capital disclosure within Indonesia. A sample comprising 323 non-commercial companies in 7 industries listed publicly from 2008 to 2017 on Indonesia Stock Exchanges (IDX) was analyzed using ordinary least squares (OLS) regression. This study found a positive and significant impact of board size which implied that a higher total number of members of the board of directors results in a higher extent of ICD. The larger the number of outside board members, the better. This makes the board more independent and allows it to provide a higher level of corporate governance to shareholders. The findings revealed the level of ICD significantly and negatively affected CEO duality statistically. The complete findings indicated robust implications of board structure for ICD. This study may be utilized to facilitate higher intellectual capital awareness and foster ICD execution by IDX capital market administrators.
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Messier, William F., Nonna Martinov-Bennie, and Aasmund Eilifsen. "A Review and Integration of Empirical Research on Materiality: Two Decades Later." AUDITING: A Journal of Practice & Theory 24, no. 2 (November 1, 2005): 153–87. http://dx.doi.org/10.2308/aud.2005.24.2.153.

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There has been a renewed interest in the concept of materiality motivated by concerns at the Securities and Exchange Commission, the Sarbanes-Oxley Act, and the Auditing Standards Board and International Auditing and Assurance Standards Board issuance of proposed standards on materiality. This paper: (1) reviews and integrates the empirical research on materiality since 1982, and (2) suggests some implications of this research for audit practice and research. The review indicates that while many issues related to materiality have been addressed by prior research, a number of new and important areas are in need of further examination.
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Dissertations / Theses on the topic "International Research and Exchanges Board"

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Elsayed-Ahmed, Sameh M. (Sameh Metwally). "An Empirical Examination of the Effects of FASB Statement No. 52 on Security Returns and Reported Earnings of U.S.-Based Multinational Corporations." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc331437/.

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Prior to the issuance of Financial Accounting Standards Board Statement No. 8 (SFAS No. 8), there was a marked inconsistency in the area of accounting for foreign currency translation. Though designed to make the diverse accounting practices of multinational corporations (MNCs) more compatible, SFAS No. 8 was the subject of a great deal of criticism, eventually leading to the issuance of Financial Accounting Standards Board Statement No. 52 (SFAS No. 52). SFAS No. 52 differs from SFAS No. 8 on objectives and method of translation, and on accounting treatments of translation adjustments. This dissertation provides an empirical examination of the security market reaction to the accounting policy change embodied in SFAS No. 52, and its impact on the volatility of reported earnings of MNCs. The effects of the issuance and early adoption of SFAS No. 52 on security return distributions were determined by both cross-sectional comparisons of cumulative average residuals (CAR) between MNCs and domestic firms and between early and late adopters, and by time-series tests on CAR of MNCs. Two volume analyses were performed to test the effects of SFAS No. 52 on security volume. The first analysis was adjusted to remove the effects of the marketwide factors on volume, and the second analysis was unadjusted for the market influences. Four nonparametric tests were used in testing the effects of SFAS No. 52 vis-a-vis SFAS No. 8 on the volatility of reported earnings of MNCs. The findings of this study led to the following conclusions: (1) SFAS No. 52 had significantly affected security returns of MNCs, but had no significant effects on security volume of MNCs; (2) the early adoption of SFAS No. 52 had no effects on security returns and volume of early adopters as opposed to late adopters; and (3) SFAS No. 52 did not have any significant effects on the volatility of reported earnings of MNCs. However, the impact of exchange adjustments on MNCs* earnings under SFAS No. 52 was significantly affected by the size of foreign operations and industry classifications.
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Trella, Fredrik, and Nils Paakkonen. "Development of a Cost-Effective, Reliable and Versatile Monitoring System for Solar Power Installations in Developing Countries : A Minor Field Study as a Master Thesis of the Master Programme in Engineering Physics, Electrical Engineering." Thesis, Uppsala universitet, Fasta tillståndets elektronik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-302815.

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This report is the result of a conducted Minor Field Study (MFS), to the greatestextent funded by the Swedish International Development Cooperation Agency(SIDA), in an attempt to design a system for evaluating smaller solar power systems indeveloping countries. The study was to the greater part conducted in Nairobi, Kenyain close collaboration with the University of Nairobi. The aim was to develop asystem that would use easily available components and keep the costs to a minimum,yet deliver adequate performance. The system would measure certain parameters of asolar power system and also relevant environmental data in order to evaluate theperformance of the system. Due to the specific competence of the collaboratinggroup at the University of Nairobi, a Kinetis Freescale K64-microcontroller with anARM-Cortex processor was selected as the core of the design. Components wereselected, schematics were drawn, a circuit board was designed and manufactured andsoftware was written. After 12 weeks a somewhat satisfying proof-of-concept wasreached at the end of the field study in Kenya. The project however proved howdifficult it is to go from first idea to a functional proof-of-concept during a limitedtimeframe, and also in an East-African country. The final proof-of-concept was testedat Mpala Research Centre in Kenya and despite containing some flaws proved that itwould indeed be possible to design a working system on the principles discussed inthis report. The system is open-source, so anyone may use and modify it.
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Hearn, Bruce. "Institutional influences on board composition of international joint venture firms listing on emerging stock exchanges: Evidence from Africa." 2014. http://hdl.handle.net/10454/18236.

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Yes
The attraction of blue-chip listings in emerging stock markets is a major policy initiative common across much of the developing world. In many cases however, local blue-chip firms are the result of foreign Multinational Enterprise (MNE) firms engaging with local indigenous partners to form an international joint venture (IJV). These are unique with bilateral governance structures underscoring co-ownership between partners of residual cash flows and assets of the IJV. Using a unique and comprehensive sample of 202 IPO firms from across the emerging African region evidence of both a pronounced internal as well as external role for IJV boards was found. Social and political legitimacy concerns dominate the external role of boards in particular. Increasing proportions of boards drawn from commercial and governmental social elites are associated with IJV IPO firms in high institutional quality while lower proportions of these elites are associated with civil code law jurisdictions rather than common law. Governmental elites are associated with country-level improvements in corruption control and political stability while commercial elites are only marginally associated with improvements in political stability, regulatory quality, rule of law and democratic voice and accountability measures.
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Tangirala, Gowtham Kumar. "Essays on Information Economics." Thesis, 2021. https://doi.org/10.7916/d8-qc17-v131.

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In this doctoral dissertation, I broadly study the impact of information on economies from both a theoretical and an empirical perspective. Specifically, I study how strategic agents in a heterogeneous interacting network make decisions under incomplete information and how their actions are affected by the parameters that define the incompleteness of the information, with an emphasis on the social value of information. I then estimate the impact of information disclosure on the stock market by studying the specific example of the annual CCAR and DFAST bank stress tests conducted by the Federal Reserve. This dissertation consists of two chapters. In the first chapter, I study a game of heterogeneous strategic interactions under incomplete information. I characterize the equilibrium actions and compare them to the benchmark constrained-efficient allocation. I parameterize the available information in terms of pairwise information commonality and accuracy and study how changing the said commonality and accuracy affects the social welfare. I also study how the structure of interactions between players affects the social value of information. I find that the extent of the inefficiency of the economy dictates the social value of information. I provide a complete characterization of the comparative statics of the social welfare with respect to commonality and accuracy for completely efficient economies. I find that when interactions are heterogenous, it is possible for social welfare to be non-monotonic with respect to information commonality, a behavior unseen in economies with homogeneous interactions. For inefficient economies, I provide sufficient conditions under which the social welfare exhibits monotonic behavior. In the second chapter, I study the predictability of the results of the annual Comprehensive Capital Analysis and Review (CCAR) and Dodd-Frank Act Stress Test (DFAST) conducted by the Federal Reserve. I find that these results are highly predictable on year-to-year basis. I also find a high degree of predictability within the adverse scenario and the severely adverse scenario results within a given year. I find that that these predictable trends hold over time, from 2012 to 2020. I also try to ascertain the impact of the announcement of these results on the stock market and find no statistically significant effect. Lastly, I study the fixed effect impact of the disclosure events on the stock and options market. I find that while there are individual instances of significant impact, there is no significant impact across the years. I discuss potential implications of these patterns for the further development and application of stress testing.
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Muzata, Tapiwa. "Examining consequences of principal-agent and corporate governance interactions in South Africa : a study of FTSA/JSE TOP40 companies." Thesis, 2018. http://hdl.handle.net/10500/25016.

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Abstract in Zulu, English and Afrikaans
This study examined the consequences of Principal-Agent and Corporate Governance interactions within South Africa’s FTSE/JSE Top40 listed companies from 2008 to 2016. The study’s objectives were to examine the prevalence of Principal-Agent and Corporate Governance problems, to ascertain potential costs of these problems, to establish their socio-economic consequences, and evaluate the effectiveness of the governance codes. The study is anchored in Principal-Agent theory. Mixed methods methodology was employed, specifically Concurrent and Exploratory Sequential Mixed Methods design logics. The main findings include that, 23.91% of sample companies experienced Principal-Agent and Corporate Governance problems- significantly exceeding the study’s expectations that negligible governance problems exist and reveals the pervasiveness of these problems; executive compensation plays a bigger role in exacerbating Principal-Agent and Corporate Governance problems than expected and often considered in governance mechanisms; multi-billion rands potential costs are ascribed to Principal-Agent and Corporate Governance problems incurred by principals; unjustifiable salary inequalities resulting in other inequalities that build social mistrust; and there is limited conviction that current governance codes are effective. This study’s contributions include; proposing an executive remuneration model that considers governance of the company in determining executive compensation; formulating a governance index calculated based on King III and King IV recommendations to standardise the measurement of the quality of governance in companies; the salary Gini was used to establish compensation gaps and red-flag potential Principal-Agent problems and flaws in governance systems; and used value at risk procedures to quantify potential Principal-Agent and Corporate Governance costs. The main theoretical implications of the study’s findings are; agency theory needs extension to capture socio-economic costs and not only focus on the principal; remuneration models should consider the executive’s company governance and social and economic egalitarianism; flexibility of ‘comply or explain’ should subordinate socio-economic consequences, suggesting a hybrid approach which makes certain governance code provisions compulsory; and finally, behavioural finance theories should be used in governance research for better insights.
Lolu cwaningo lwacubungula futhi lwahlolisisa imiphumela yokuxhumana phakathi kwesimo seNhloko ne-Ejenti, i-Principal-Agent, (lapho umuntu eqoka omunye ukuba athathe izinqumo kanye/noma izinyathelo egameni lakhe) nokuPhathwa nokuLawulwa Kwenkampani, ezinkampanini ezingama-40 ebezikleliswe phezulu ohlwini lwe-FTSE/JSE eNingizimu Afrika kusukela ngowezi-2008 kuya kowezi-2016. Izinhloso zalolu cwaningo kwabe kuwukubheka ukuthi zivamise kangakanani futhi zisabalele kangakanani izinkinga eziphathelene neNhloko ne-Ejenti kanye nokuPhathwa Nokulawulwa Kwenkampani ukuze kutholakale ukuthi zingakanani izindleko ezibangelwa yilezi zinkinga, nokuthola umthelela walokhu kwinhlalomnotho, kanye nokuhlola ukuthi zisebenza kahle kangakanani izinkambiso zokuphathwa nokulawulwa kwezinkampani. Lolu cwaningo lwakhelwe phezu kwethiyori yeNhloko ne-Ejenti. Kwasetshenziswa izindlela zocwaningo ezixubile, ikakhulukazi izindlela ezixubile zokuhlola kusetshenziswa izinyathelo ezenziwa kanyekanye noma ngesikhathi esisodwa kanye nezinyathelo ezilandelanayo. Okusemqoka okwatholakala ocwaningweni kubandakanya nokuthi izinkampani okwenziwa kuzona ucwaningo ezingama-23.91% zahlangabezana nezinkinga eziphathelene neNhloko ne-Ejenti kanye nokuPhathwa Nokulawulwa Kwenkampani – okuyinani elingaphezulu kakhulu kwalokho obekulindelekile ocwaningweni, ngoba phela kwakulindeleke ukuthi zibe yingcosana kakhulu izinkinga ezikhona eziphathelene nalokhu, kepha-ke ucwaningo lwaveza ukuthi lezi zinkinga zixhaphakile impela; imiholo yabaphathi abakhulu bezinkampani idlala indima enkulu ekubhebhethekiseni izinkinga eziphathelene neNhloko ne-Ejenti kanye nokuPhathwa Nokulawulwa Kwenkampani kunalokho obekulindelekile futhi esikhathini esiningi lokhu akuyona neze into evamise ukubhekisiswa uma kwenziwa izinqubo zokuphatha nokulawula; zibalelwa kwizigidigidi zamarandi izindleko ezingena kuzona izinhloko zezinkampani okucatshangwa ukuthi zibangelwa yizinkinga eziphathelene neNhloko ne-Ejenti kanye nokuPhathwa Nokulawulwa Kwenkampani; ukungalingani ngokwemiholo, ngaphandle kwesizathu esizwakalayo salokhu, okuyinto eholela kokunye futhi ukungalingani, okudala ukungathembani emphakathini; futhi kuncane kakhulu ukuqiniseka nokukholelwa ekutheni zisebenza kahle izinkambiso zokuphatha nokulawula ezikhona njengamanje. Igalelo lalolu cwaningo libandakanya isiphakamiso semodeli yemiholo yabaphathi abakhulu ebhekisisa nodaba lokuphathwa nokulawulwa kwenkampani ngenkathi kucutshungulwa udaba lwemiholo yabaphathi abakhulu; ukuhlanganiswa kwenkomba yokuphathwa nokulawulwa kwenkampani ebalwa ngokususela kwizincomo ze-King III kanye ne-King IV zokusetshenziswa kwesikali esifanayo sokukala ikhwalithi yokuphathwa nokulawulwa kwezinkampani; isikali semiholo se-Gini sasetshenziswa ukuhlonza amagebe akhona phakathi kwemiholo kanye nokuxwayisa ngezinkinga ezingahle zivele eziphathelene neNhloko ne-Ejenti kanye nokuPhathwa Nokulawulwa Kwenkampani kanye namaphutha nobuthakathaka obukhona ezinhlelweni zokuphatha nokulawula; futhi kwasetshenziswa izinqubo zezikali zobungozi bokulahlekelwa kwenkampani ukubala inani lezindleko okungenzeka kungenwe kuzona ngenxa yezinkinga eziphathelene neNhloko ne-Ejenti kanye nokuPhathwa Nokulawulwa Kwenkampani. Imibonongqangi evele kulokho okutholakale ocwaningweni yilena elandelayo; ithiyori echaza ubudlelwano phakathi kwenhloko ne-ejenti kumele yelulwe ukuze ifake phakathi nezindleko eziphathelene nenhlalomnotho futhi lokhu kungagcini nje kuphela kwinhloko; amamodeli omholo kumele abhekisise nendlela ephethwe ngayo inkampani ngabaphathi abakhulu kanye nemfundiso yokulingana kwabantu bonke ngokwenhlalo nangokomnotho; ukuguquguquka ‘kokuthobela umthetho noma ukuchaza’ (‘comply or explain’) kumele kube ngaphansi uma kuqhathaniswa nemiphumela yenhlalomnotho, ukuze kuqhanyukwe nendlela exubile ephoqelela ukusetshenziswa kwezinkambiso zokuphatha nokulawula ezithile; kanti futhi, okokugcina, ocwaningweni lokuphatha nokulawula kumele kusetshenziswe amathiyori aphathelene nesimo somqondo sabaphathi ngenkathi bethatha izinqumo nezinyathelo eziphathelene nokuphathwa nokusetshenziswa kwezimali ukuze kuqondakale kangcono konke okuphathelene nalokhu.
Hierdie studie het van 2008 tot 2016 die gevolge van die wisselwerking tussen hoofagent- en korporatiewe regering in Suid-Afrikaanse FTSE/JSE Top 40- genoteerde maatskappye bestudeer. Die oogmerke was om die voorkoms van probleme met hoofagent- en korporatiewe regering te ondersoek; die moontlike koste en die sosio-ekonomiese gevolge daarvan te bepaal; en die doeltreffendheid van die regeerkodes te evalueer. Hierdie studie berus op die hoofagentteorie. Gemengde metodes is as metodologie gebruik, in die besonder gelyklopende en verkennende, opeenvolgende metodes. Die belangrikste bevindings is dat 23,91% van steekproefmaatskappye probleme met hoofagent- en korporatiewe regering ondervind. Dit is beduidend hoër as die persentasie wat verwag is, en ʼn aanduiding van hoe diepgaande hierdie probleme is. Die vergoeding van uitvoerende beamptes is ʼn groter oorsaak van die probleme met hoofagent- en korporatiewe regering as wat verwag is en waarvoor in regeermeganismes voorsiening gemaak word. Die potensiële koste, wat miljarde rande beloop, word gewyt aan die probleme met hoofagent- en korporatiewe regering wat prinsipale hulle op die hals haal. Onregverdigbare salarisverskille lei tot ongelykheid wat sosiale wantroue wek. Hierbenewens is daar bedenkinge oor die doeltreffendheid van die huidige regeerkodes. Die bydrae van hierdie studie behels ʼn vergoedingsmodel vir uitvoerende beamptes wat korporatiewe regering in ag neem. Hierdie studie formuleer ʼn regeerindeks wat op King III- en King IV-aanbevelings berus, en die meting van die gehalte van korporatiewe regering standaardiseer. Verskille in vergoeding, potensiële rooivlag-hoofagentprobleme en gebreke in regeerstelsels is met behulp van die salaris-gini bepaal. Waarde-op-risikoprosedures is gebruik om die potensiële koste van hoofagent- en korporatiewe regering te kwantifiseer. Die belangrikste teoretiese implikasie van die bevindings is dat die agentskapsteorie uitgebrei moet word sodat die sosio-ekonomiese koste vasgestel word, en daar nie alleen op die hoofsom gekonsentreer word nie. Afgesien hiervan moet vergoedingsmodelle rekening hou met ʼn uitvoerende beampte se korporatiewe regering en met maatskaplike en ekonomiese egalitarisme. Voorts moet die sosio-ekonomiese gevolge ondergeskik wees aan die buigsaamheid van “voldoen of verduidelik”. Dit impliseer ʼn hibridiese benadering wat die bepalings van sekere regeerkodes verpligtend maak. Ten slotte behoort finansieringsgedragteorieë in regeernavorsing aangewend te word om groter insig te verkry.
Business Management
D. Phil. (Management Studies (Finance))
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Books on the topic "International Research and Exchanges Board"

1

Canadian International Futures Research Seminar (1st 1985 Toronto, Ont.). Proceedings of the first Canadian International Futures Research Seminar. Toronto, Canada: Canadian Securities Institute, 1986.

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US GOVERNMENT. Third Amendment of Articles of Agreement of the International Monetary Fund: Between the United States of America and other governments, approved by the Board of Governors of the International Monetary Fund, at Washington June 28, 1990. Washington, D.C: Dept. of State, 1993.

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Centre, Conference Board of Canada International Business Research. Summary: A Summary From the International Business Research Centre. Conference Board of Canada. S.l: s.n, 1985.

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Papanastassiou, Marina. The value-adding procedure of scientific inputs in the overseas R & D laboratory: From recruitment to the Board of Directors, an inter-functional process. Reading, England: University of Reading, Dept. of Economics, 1995.

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Canadian ad hoc GCOS Task Group. The case for Canadian contributions to the Global Climate Observing System (GCOS): Report to the Canadian Climate Program Board and the Canadian Global Change Programme Board. Ottawa, Ont: Canadian ad hoc GCOS Task Group, 1995.

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Canadian ad hoc GCOS Task Group. The case for Canadian contributions to the Global Climate Observing System (GCOS): Summary : report to the Canadian Climate Program Board and the Canadian Global Change Programme Board. Ottawa, Ont: Canadian ad hoc GCOS Task Group, 1995.

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Jordan. Scientific and technical cooperation: Earth sciences : memorandum of understanding between the United States of America and Jordan, signed at Reston and Amman, April 6 and September 28, 1994. Washington, D.C: Dept. of State, 1997.

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Jordan. Scientific and technical cooperation: Memorandum of understanding between the United States of America and Jordan, signed at Washington and Amman, November 13 and December 10, 1990 with annexes. Washington, D.C: Dept. of State, 1993.

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Yun, Chong-hyŏk. Kaebal tosang kukka waŭi kyoyuk kwahak kisul hyŏmnyŏk e kwanhan yŏn'gu: Chung-Nammi kyoyuk hyŏnhwang mit kyoyuk kaebal hyŏmnyŏk kwaje = Research on cooperation and development of education between Korea and developing countries. 1, Latin America and the Caribbean. Sŏul T'ŭkpyŏlsi: Han'guk Kyoyuk Kaebarwŏn, 2013.

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International Conference on Science in Bulgaria, UNESCO and International Scientific Co-operation (1994 Sofia, Bulgaria). 125 years, Bulgarian Academy of Sciences: Official ceremony and proceedings of the scientific conference "Science in Bulgaria, UNESCO and International Scientific Co-operation", 11-12 October 1994. Sofia: Academic Publishing House, 1995.

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Book chapters on the topic "International Research and Exchanges Board"

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Mo, Jihong. "The International Perspective: Thirty Years of International Outreach and Exchanges (1981–2012)." In Research Series on the Chinese Dream and China’s Development Path, 131–39. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-32-9261-1_4.

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Li, Minglin, and Beryl Exley. "Benefits of Translanguaging and Transculturation Exchanges Between International Higher Degree Research Students and English Medium Research Supervisors." In Multilingual Education Yearbook 2019, 121–35. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-14386-2_7.

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"International Research and Exchange Board (IREX)." In The Grants Register 2019, 426–27. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1007/978-1-349-95810-8_677.

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"International Research and Exchange Board (IREX)." In The Grants Register 2018, 427–28. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1007/978-1-349-94186-5_653.

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"Editorial Board." In International Review of Research in Mental Retardation, iii. Elsevier, 2002. http://dx.doi.org/10.1016/s0074-7750(02)80001-5.

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Spector-Bagdady, Kayte, and Timothy R. B. Johnson. "Ethical Issues in Academic Global Reproductive Health." In Reproductive Ethics in Clinical Practice, edited by Katie Watson and Julie Chor, 247–61. Oxford University Press, 2021. http://dx.doi.org/10.1093/med/9780190873028.003.0019.

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This chapter addresses the ethical issues relevant to all academics and academic institutions engaging in global health, with a focus on international experiences in women’s health. The ethical issues for educational and clinical program development, such as sustainability, mutual benefit, and transparency, are relatively new interests. The authors discuss the ethical issues involved with global health research, including funding, community involvement, and informed consent and institutional review boards and argue that sustainability, mutual benefit, and fiscal transparency should be part of formal agreements and memoranda of understanding between academic global health partners; exchanges of learners should be bilateral and equitable; funding should be sustainable and fairly distributed; transcultural and translational issues must be welcomed and valued; research must be ethically grounded because of fundamental disparities between universities in low- and high-income countries; and issues of governance and institutional autonomy must be considered as transnational university partnerships are developed.
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"Editorial Board." In International Review of Research in Mental Retardation Volume 24, ii—iii. Elsevier, 2001. http://dx.doi.org/10.1016/s0074-7750(01)80001-x.

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"International advisory board and project team." In IOM Migration Research Series, 75–77. UN, 2012. http://dx.doi.org/10.18356/749344ec-en.

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"Board of Associate Editors." In International Review of Research in Mental Retardation, ii. Elsevier, 1997. http://dx.doi.org/10.1016/s0074-7750(08)60270-0.

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"Board of Associate Editors." In International Review of Research in Mental Retardation, ii. Elsevier, 1999. http://dx.doi.org/10.1016/s0074-7750(08)60124-x.

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Conference papers on the topic "International Research and Exchanges Board"

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Dhingra, Amit, and Hong G. Im. "Counterflow Heat Exchanger Model for Thermal Management of a Compact Catalytic Fuel Processor System." In ASME 2005 International Mechanical Engineering Congress and Exposition. ASMEDC, 2005. http://dx.doi.org/10.1115/imece2005-81481.

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Recent progress in the fuel cell technology has attracted research interests in providing hydrogen in a safe and efficient manner. One of viable approaches is to develop on-board catalytic fuel processors which converts higher hydrocarbon fuels into hydrogen. While this is a promising method and the level of catalytic material development is mature, the compact fuel processor system suffers from relatively low efficiency primarily due to the large surface-to-volume ratio causing excessive heat loss to the ambient. In this paper, a systematic modeling approach is presented as an effective tool to undertake extensive parametric study to identify crucial design parameters to accomplish optimal thermal management of the fuel processor system. By adopting a canonical counterflow heat exchanger system, effects of key system parameters, such as reactant and control flow rates, and inlet temperatures, on the system efficiency, conversion, and reactive length are investigated. The model is applied to a partial oxidation reactor and results are discussed.
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Sakabe, Toshiyuki, and Kate Sato. "ACTION RESEARCH ON ASYNCHRONOUS INTER-CULTURAL COMMUNICATION VIDEO EXCHANGES." In 47th International Academic Conference, Prague. International Institute of Social and Economic Sciences, 2019. http://dx.doi.org/10.20472/iac.2019.047.020.

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Ryakova, Damira Andreevna. "Single-board computer history." In VI International applied research conference, chair Yuriy Vyacheslavovich Kornilov. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-111796.

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"Advisory board." In 2016 International Conference System Modeling & Advancement in Research Trends (SMART). IEEE, 2016. http://dx.doi.org/10.1109/sysmart.2016.7894475.

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"Message Board." In 2019 8th International Conference System Modeling and Advancement in Research Trends (SMART). IEEE, 2019. http://dx.doi.org/10.1109/smart46866.2019.9117423.

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Chen, Ming. "Research of the Auditing System and Legal Control of Electronic Exchanges." In 2016 International Conference on Education, Management and Computer Science. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icemc-16.2016.198.

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"SMART 2018 Message Board." In 2018 International Conference on System Modeling & Advancement in Research Trends (SMART). IEEE, 2018. http://dx.doi.org/10.1109/sysmart.2018.8746948.

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Petrov, Viktor Denisovich. "The board game "For beginning programmers"." In V International Research-to-practice conference for pupils. TSNS Interaktiv Plus, 2019. http://dx.doi.org/10.21661/r-496594.

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"Board Diversity, Corporate Value and the Glass Cliff." In 3rd International Conference on Gender Research. ACPI, 2020. http://dx.doi.org/10.34190/igr.20.064.

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Liling, Yu, Yang Yingbao, He Pei, and Zhao Hongfeng. "A Prototype System for Aviation Safety Information Exchanges Based on International Comparative Research." In 2010 International Forum on Information Technology and Applications (IFITA). IEEE, 2010. http://dx.doi.org/10.1109/ifita.2010.80.

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