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Journal articles on the topic 'Waste of corporate assets'

Author: Grafiati

Published: 4 June 2021

Last updated: 8 February 2022

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1

USTUNDAG, ALP, and EMRE CEVİKCAN. "VEHICLE ROUTE OPTIMIZATION FOR RFID INTEGRATED WASTE COLLECTION SYSTEM." International Journal of Information Technology & Decision Making 07, no. 04 (December 2008): 611–25. http://dx.doi.org/10.1142/s0219622008003125.

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Radio Frequency IDentification (RFID) technology has been in use for several decades to track and identify goods, assets, and even living things. Recently, however, RFID has generated widespread corporate interest as a means to waste management performance. In this paper, a vehicle routing model for waste collection is developed. The model not only uses precise data with respect to both quantity and location via RFID technology, but also includes single vehicle with a pre-determined capacity, multiple tours, and locations with deterministic waste quantities. Then a numerical example is solved via Dash Optimization XPress Solver to find an optimal route considering the locations of waste bins and the waste quantities. The impact of changing waste quantity on the operation cost is investigated considering the distance of the waste bins using variance analysis (ANOVA). With this method, municipality authorities can better manage itineraries and manpower, and have a monitoring system for the volume of the waste produced in the region of their responsibility.

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Jefri, Jefri, and Yaumil Khoiriyah. "PENGARUH GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE." AKUNTABILITAS 13, no. 2 (October 2, 2019): 141–54. http://dx.doi.org/10.29259/ja.v13i2.9593.

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The objective of this research was to prove empirically the factors affecting the good corporate governance and the return on assets onthe tax avoidance of the manufacturing companies indexed in the Indonesia Stock Exchange in the period of 2014-2016. The independent variables of this research werethe institutional ownership, the managerial ownership, the proportion of independent board of Commissioners, the audit committee, the audit quality, the return on assets; while, the dependent variable of this research wasthe tax avoidance. The data collectingtechnique used in this research was the purposive sampling. The number of sample used in this research was 57 manufacturing companies indexed in the Indonesia Stock Exchange in 2014-2016. The data analysis technique used in this research was the multiple linear regressionby using IBM SPSS Version 20 program. The result of this research showed that the managerial ownership, the audit quality, and the return on assets affected the tax avoidance; while, the institutional ownership, the proportion of independent board of commissioners, and theaudit committee did not have any effect on the tax avoidance

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3

Simionescu, Liliana Nicoleta, Ștefan Cristian Gherghina, Ziad Sheikha, and Hiba Tawil. "Does Water, Waste, and Energy Consumption Influence Firm Performance? Panel Data Evidence from S&P 500 Information Technology Sector." International Journal of Environmental Research and Public Health 17, no. 14 (July 19, 2020): 5206. http://dx.doi.org/10.3390/ijerph17145206.

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This paper aimed to investigate the impact of water, waste, and energy consumption on firm performance for a sample of enterprises that belong to the S&P 500 Information Technology sector over the period of 2009–2020. The quantitative framework covered both accounting (e.g., return on assets—ROA; return on common equity—ROE; return on capital—ROC; return on invested capital—ROIC) and market-based measures of performance (e.g., price-to-book value—PB), alongside firm and corporate governance specific variables. By estimating multivariate panel data regression models, the empirical results provided support for a negative impact of total water use on PB but a positive effect on ROA. With reference to the total waste, the econometric outcomes revealed a negative influence on the entire selected performance measures, whereas total energy consumption did not reveal any statistically significant influence.

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4

Taliento, Marco. "In the Midst of Crisis: Knowledge Assets and Operating Efficiency of Italian Listed Companies." International Journal of Business and Management 12, no. 7 (June 6, 2017): 70. http://dx.doi.org/10.5539/ijbm.v12n7p70.

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Firms’ knowledge assets represent vital resources that contribute, in general, to corporate performance and value creation. At an earlier stage, they are expected to help enhance the operational efficiency of firms they belong to. In this light, under a Resource-Based Theory framework, we intend to find whether and to what extent this expectancy is verified also during the recent crisis in Italy. In more detail, we considered 612 firm-year observations relating to the Italian listed companies during three consecutive years - 2010, 2011 and 2012 (when the financial crisis reached its peak in Italy) - analysing overall about 7.000 data/numbers under a Fixed Effects Panel Data Model. The findings are robust: we document a significant positive correlation between Operational Efficiency and Patent assets & Intellectual Property Rights, Goodwill, Trademarks & Licenses, while we do not find a correlation with reference to Research & Development Capital (and Advertising investments), also controlling for employees, leverage and time/sector dummies. In the midst of a very turbulent period, most intellectual assets (the former) appear from the efficiency point of view more valuable and reliable than others (the latter) in hampering the profitability drop. Hence, unlike the tangible and financial assets, such resources are prospected to be strategic levers that make it possible to maintain efficiency or to enable a faster recovery in terms of wasted efficiency. That is, in turbulent times, technology, marketing-related and contractual-legal assets appear significantly associated with operational efficiency and therefore beneficial to corporate results.

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5

Wulandari Putri, Ni Kadek Eny, and Kadek Agus Sudiarawan. "KARAKTERISTIK PERTANGGUNGJAWABAN KORPORASI PADA TINDAK PIDANA PERUSAKAN LINGKUNGAN HIDUP DI INDONESIA." Kertha Semaya : Journal Ilmu Hukum 8, no. 11 (November 9, 2020): 1717. http://dx.doi.org/10.24843/ks.2020.v08.i11.p05.

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Tujuan yang ingin dicapai dalam penelitian hukum ini adalah untuk mengetahui korporasi ketika menjadi subyek hukum pidana dalam Undang- Undang Perlindungan dan Pengelolaan Lingkungan Hidup serta untuk mengetahui pertanggungjawaban pidana korporasi terhadap perusakan lingkungan hidup yang disebabkan oleh pembuangan limbah produksi ke sungai. Metode yang digunakan dalam penulisan jurnal ini adalah metode penelitian hukum normatif dengan menggunakan pendekatan perundang- undangan. Penulisan jurnal ini menggunakan dengan cara mengkaji dari bahan hukum primer yakni peruu serta bahan hukum sekunder yaitu doktrin atau teori yang didapatkan dari literatur hukum dan penelitian ilmiah. Hasil penelitian menunjukkan karakteristik korporasi sebagai subyek hukum pidana adalah di dirikan oleh perorangan, memiliki kekayaan sendiri terpisah dengan kekayaan yang mendirikan maupun pengurusnya, memiliki hak dan kewajiban disamping hak dan kewajiban pendiri dan pengurusnya. Bentuk dari pertanggungjawaban korporasi jika terbukti melanggar izin lingkungan dengan membuang limbah ke sungai akan dikenakan sanksi berupa sanksi administratif paksaan pemerintah, dibekukannya izin lingkungan atau dicabutnya izin lingkungan sesuai pasal 76 Undang- Undang Perlindungan dan Pengelolaan Lingkungan Hidup. The objective to be achieved in this legal research is to identify corporations when they become criminal law subject in Environmental Preservation and Management Constitution as well as to know corporate criminal liability for environmental destruction caused by disposal of production waste into rivers. The method used in writing this journal is a normative legal research method using a statutory approach. The writing of this journal uses primary legal materials, namely peruu and secondary legal materials, namely doctrines or theories obtained from legal literature and scientific research. The results show that the characteristics of a corporation as a subject of criminal law are that it is established by individuals, has its own separate assets from the assets of the founder and management, has rights and obligations in addition to the rights and obligations of its founders and managers. The form of corporate responsibility if proven to have violated environmental permits by dumping waste into the river will be subject to sanctions in the form of administrative sanctions imposed by the government, freezing of environmental permits or revocation of environmental permits in accordance with Article 76 Environmental Preservation and Management Constitution.

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6

Ding, David K., Christo Ferreira, and Udomsak Wongchoti. "Reading between the lines: not all CSR is good CSR." Pacific Accounting Review 30, no. 3 (August 6, 2018): 318–33. http://dx.doi.org/10.1108/par-07-2017-0048.

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Purpose This paper aims to investigate whether corporate social responsibility (CSR), as evidenced in annual financial reports, is associated with a firm’s financial performance in New Zealand. Design/methodology/approach A word count approach of several key CSR indicators found in the audited financial reports of NZX50 constituent firms is used. Several variables are constructed that measure the presence of CSR within the annual report such as sustainability, responsibility, social, environment, diversity, employee and community, and eight other variables within the annual report that measure the penetration of stakeholder engagement. Control variables and alternative measures of CSR are also included. Descriptive statistics and results of both univariate and multivariate tests are provided. Findings The findings establish a positive connection between CSR and financial performance. It is shown that firms that are unable to focus their attention on key stakeholders, but instead waste managerial capital on vague social policies and activities, are associated with weaker performance. Firms that consider the protected indigenous peoples as key stakeholders are associated with superior performance, especially when the firm is seeking regulatory approval. Social implications Evidence is provided that CSR and Maori stakeholder engagement is implied by financial reports that have a significant association with corporate financial performance. Originality/value The results provide one of the first analyses linking the interplay between CSR, Maori and corporate financial performance using information publicly observable in annual financial reports. Evidence of an association between firms that indicate awareness of their community and higher levels of return on assets (ROA) is provided.

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7

Suska, Magdalena. "Environmental Corporate Social Responsibility (ECSR) on the Example of Polish Champion Oil, Gas and Mining Companies." Sustainability 13, no. 11 (May 31, 2021): 6179. http://dx.doi.org/10.3390/su13116179.

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The author uses empirical research to assess the environmental practices of the Polish champion oil, gas and mining companies to show that they are involved in Environmental Corporate Social Responsibility (ECSR). This paper investigates the tools such companies apply to implement the ECSR and the actions they undertake to reduce their environmental footprint. The community and environmental impact are inherent in the business activities of such companies. The author analyses the annual integrated reports published by Polish leading oil, gas and mining companies—PKN ORLEN, PGNiG and KGHM Polska Miedź—published in 2014–2019 in terms of environmental and climate responsibility. The ECSR initiatives undertaken by these companies are analyzed with regard to four categories: (1) water and wastewater management, (2) air emissions, (3) waste management and circular economy concept, and (4) energy management. All analyzed companies identify, supervise and monitor environmental issues, apply environmentally friendly technologies and techniques to reduce emissions to the environment and the amount of waste and wastewater, enable the effective use of natural resources in order to meet the new environmental challenges in the circular economy, and participate in R & D projects regarding new technologies.

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8

Pérez-Domínguez, Luis, David Luviano-Cruz, Delia Valles-Rosales, Jésus Hernández Hernández, and Manuel Rodríguez Borbón. "Hesitant Fuzzy Linguistic Term and TOPSIS to Assess Lean Performance." Applied Sciences 9, no. 5 (February 28, 2019): 873. http://dx.doi.org/10.3390/app9050873.

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Manufacturing companies usually expect strategic improvements to focus on reducing both waste and variability in processes, whereas markets demand greater flexibility and low product costs. To deal with this issue, lean manufacturing (LM) emerged as a solution; however, it is often challenging to evaluate its true effect on corporate performance. This challenge can be overcome, nonetheless, by treating it as a multi-criteria problem using the Hesitant Fuzzy linguistic and Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method. In fact, the hesitant fuzzy linguistic term sets (HFLTS) is vastly employed in decision-making problems. The main contribution of this work is a method to assess the performance of LM applications in the manufacturing industry using the hesitant fuzzy set and TOPSIS to deal with criteria and attitudes from decision makers regarding such LM applications. At the end of the paper, we present a reasonable study to analyze the obtained results.

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9

Wormer, Blair A., Vedra A. Augenstein, Christin L. Carpenter, Patrick V. Burton, William T. Yokeley, Ajita S. Prabhu, Beth Harris, et al. "The Green Operating Room: Simple Changes to Reduce Cost and Our Carbon Footprint." American Surgeon 79, no. 7 (July 2013): 666–71. http://dx.doi.org/10.1177/000313481307900708.

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Generating over four billion pounds of waste each year, the healthcare system in the United States is the second largest contributor of trash with one-third produced by operating rooms. Our objective is to assess improvement in waste reduction and recycling after implementation of a Green Operating Room Committee (GORC) at our institution. A surgeon and nurse-initiated GORC was formed with members from corporate leadership, nursing, anesthesia, and OR staff. Initiatives for recycling opportunities, reduction of energy and water use as well as solid waste were implemented and the results were recorded. Since formation of GORC in 2008, our OR has diverted 6.5 tons of medical waste. An effort to recycle all single-use devices was implemented with annual solid waste reduction of approximately 12,860 lbs. Disposable OR foam padding was replaced with reusable gel pads at greater than $50,000 per year savings. Over 500 lbs of previously discarded batteries were salvaged from the OR and donated to charity or redistributed in the hospital ($9,000 annual savings). A “Power Down” initiative to turn off all anesthesia and OR lights and equipment not in use resulted in saving $33,000 and 234.3 metric tons of CO2 emissions reduced per year. Converting from soap to alcohol-based waterless scrub demonstrated a potential saving of 2.7 million liters of water annually. Formation of an OR committee dedicated to ecological initiatives can provide a significant opportunity to improve health care's impact on the environment and save money.

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10

Fearnley, Matt. "Corporate Reputation: The Wasted Asset." Marketing Intelligence & Planning 11, no. 11 (November 1993): 4–8. http://dx.doi.org/10.1108/eum0000000001127.

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11

Al-Tekreeti, Mustafa S., Salwa M. Beheiry, and Vian Ahmed. "A Framework for Assessing Commitment Indicators in Sustainable Development Decisions." Sustainability 13, no. 9 (May 7, 2021): 5234. http://dx.doi.org/10.3390/su13095234.

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Numerous decision support systems have been developed to address the decision-making process in organizations. However, there are no developed mechanisms to track commitment down the line to the decisions made by corporate leaders. This paper is a portion of a study that establishes a framework for a comprehensive metric system to assess commitment to Sustainable Development (SD) decisions down the line in capital projects, and sets the groundwork for further development of performance indicators for SD outcomes. This ultimately leads to investigating the relationship between commitment to corporate decisions and better project performance in SD parameters. Hence, this study explores the literature to extract relevant parameters that reflect the degree of the project participants’ commitment to SD decisions and to develop commitment indicators. The study created then validated an index to track this commitment along the project stages: the Sustainable Development Commitment Tracking Tool (SDCTT). The SDCTT was tested on an infrastructure project case study. In this paper, techniques relevant to the first stage of projects (planning and definition) are presented. The SDCTT is the groundwork for the future development of performance indicators for SD outcomes, and within the postulated model should ultimately contribute towards reducing project waste, energy use, and carbon emissions.

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12

LEPKOWSKI, WIL. "PATENTS AS CORPORATE ASSETS." Chemical & Engineering News 76, no. 36 (September 7, 1998): 24–25. http://dx.doi.org/10.1021/cen-v076n036.p024.

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13

Salit, R. "Requirements are corporate assets." IEEE Software 20, no. 3 (May 2003): 86–88. http://dx.doi.org/10.1109/ms.2003.1196327.

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14

Joia, Luiz Antonio. "Measuring intangible corporate assets." Journal of Intellectual Capital 1, no. 1 (March 2000): 68–84. http://dx.doi.org/10.1108/14691930010371636.

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15

Khale, Solomon, and Zeleke Worku. "Benefits of good corporate governance principles: A study of the city of Tshwane, South Africa." Corporate Ownership and Control 13, no. 1 (2015): 961–78. http://dx.doi.org/10.22495/cocv13i1c9p1.

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Annual reports issued by the City of Tshwane (2015) for the financial years 2010 to 2014 show that the City of Tshwane has received qualified audit reports from the South African Auditor General (2015). The two key causes of underperformance were lack of adherence to norms and standards that are applicable to municipal service delivery and lack of adherence to the fundamental principles of good corporate governance (King, 2009). A study was conducted in the City of Tshwane, South Africa in order to assess and evaluate the degree of adherence to good corporate governance principles stipulated by Mervin King (King, 2009) in the form of the King III report. Data was collected from a stratified random sample of size 1, 012 residents of the City of Tshwane. Stratification was done by geographical zone. Data was collected from respondents by using a structured, pre-tested and validated questionnaire of study consisting of 22 indicators of service quality. The study found that 84.37% of respondents who took part in the study were satisfied with the overall quality of municipal services that were provided to them by the City of Tshwane. Only 15.63% of respondents were not satisfied with the overall quality of services provided to them. The study showed that most of the respondents had a positive perception on the quality of routine municipal services such as water and lights and waste removal by employees of the City of Tshwane. The study showed that the degree of satisfaction of residents, ratepayers and stakeholders with the quality of municipal services that were provided to them was significantly influenced by the degree of motivation of employees of the City of Tshwane at work, the ability of employees of the City of Tshwane to treat all customers with respect, the ability of employees of the City of Tshwane to provide adequate answers promptly to queries raised by customers, and the degree to which employees of the City of Tshwane were skilled on technical issues, in a decreasing order of strength.

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Fatima, Ummara, and Uzma Bashir. "The Impact of Financial Performance on Corporate Social Responsibility: An Empirical Analysis of Conventional and Islamic Banks of Pakistan." Organization Theory Review 2, no. 2 (2018): 01–18. http://dx.doi.org/10.32350/otr.0202.01.

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The study explores how financial performance (FP) affects the corporate social responsibility (CSR) of the banking sector of Pakistan. Further, it also elaborates the comparison between FP and CSR of Islamic and conventional banks of Pakistan. The study is based on the annual reports of banks listed at Pakistan Stock Exchange (PSE) for the years 2010-2016. The study used several panel data diagnostic tests and three regression models to check the relationship between FP and CSR of Islamic and conventional banks of Pakistan, while taking leverage and size as control variables. The results indicate that in case of conventional banks the relationship between ROE and CSR is negative. Here, the results are consistent with the agency theory which states that investment in CSR related activities is a waste of resources. While return on asset (ROA) is depicting negative and insignificant relationship with CSR, which depicts that FP does not have any impact on the investment in CSR initiatives. In the case of Islamic banks, the relationship between return on equity (ROE) and CSR is positive and significant. Here, the results support social contract and stakeholder theories. The research has important practical consequences that will help the banking industry managers to adopt optimal investment strategies about CSR related activities. The study provides guidelines to conventional banks to invest more in CSR in the same way Islamic banks are doing. The findings of the study lay some foundations upon which a more detailed analysis of CSR of banks could be based.

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Rao, Purba H. "Measuring Environmental Performance across a Green Supply Chain: A Managerial Overview of Environmental Indicators." Vikalpa: The Journal for Decision Makers 39, no. 1 (January 2014): 57–74. http://dx.doi.org/10.1177/0256090920140104.

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The concept of green supply chains is now accepted in many corporate organizations in Asia. Since the early nineties, when industry became aware of the increasing relevance of sustainable development, many business enterprises in Asia have adopted environmental initiatives as an integral part of their business practices. In time these organizations came to realize that the environmental initiatives needed to encompass not only the organization's own business practices but also the entire stretch of operations across the supply chain. In other words, they felt the need to include the employees, suppliers, customers, waste handlers, and other business partners in the greening process (Bacallan, 2000). Thus, an integrated supply chain approach was called for. Such an approach should be able to identify the environmental aspects at every stage, assess the environmental impacts associated with these aspects, prioritize them, and design action plans to mitigate their adverse effects on the environment if any. An integrated green supply chain approach would take into consideration the inbound logistics phase of the supply chain, the production or internal supply chain, the outbound logistics phase, and the reverse logistics phase (Rao & Holt, 2005; Sarkis, 1999; Seuring & Muller, 2007). For many organizations in Asia, the green supply chain approach has also emerged as a way to demonstrate their commitment to sustainability (Seuring et al., 2008). However, there is a continuous need to measure and monitor the extent to which environmental performance is actually achieved. To assess this performance, a system of indicators across the supply chain is proposed, which is computationally easy to implement at the industry level. To demonstrate that the system of environmental indicators does measure performance, an empirical approach is adopted to test whether the system correlates with the four constructs of environmental sustainability: resource conservation, energy efficiency, reduction of hazardous waste, and reduction of greenhouse gas emissions (Vachon & Mao, 2008). In order to check these linkages of environmental indicators to the constituents of environmental performance, four multiple regression models were run. In the first model, the dependent variable was resource conservation, the independent predictor variables being the 20 environmental indicators grouped under the four constructs: Inbound logistics, production or internal logistics, outbound logistics, and reverse logistics. In the second, third, and fourth models, the dependent variables were energy efficiency, reduction of hazardous waste, and minimization of emission of greenhouse gases, respectively. Upon running the regression models, the models for resource conservation, reduction of hazardous waste, and reduction of emission of greenhouse gases were found to be significant at 5 percent significance level while the model for energy efficiency was significant at 10 percent level.

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18

Conneely, Karen. "Managing corporate assets with RFID." Assembly Automation 29, no. 2 (April 17, 2009): 112–14. http://dx.doi.org/10.1108/01445150910945552.

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19

Rose, P. R., J. C. Jones, and Meyers Mika. "Recovering Corporate Assets Through Environmental Lawsuits." Journal of Petroleum Technology 47, no. 06 (June 1, 1995): 496–501. http://dx.doi.org/10.2118/25835-pa.

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20

Caprio, L., M. Faccio, and J. J. McConnell. "Sheltering Corporate Assets from Political Extraction." Journal of Law, Economics, and Organization 29, no. 2 (October 10, 2011): 332–54. http://dx.doi.org/10.1093/jleo/ewr018.

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21

Gupta, R. K. "Exploring Corporate Assets: Mining for the Corporate-Data Warehousing Gems." Vision: The Journal of Business Perspective 5, no. 1 (January 2001): 61–71. http://dx.doi.org/10.1177/097226290100500107.

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22

Landini, Fabio, and Ugo Pagano. "Stakeholders’ conflicts and corporate assets: an institutional meta-complementarities approach." Socio-Economic Review 18, no. 1 (April 6, 2018): 53–80. http://dx.doi.org/10.1093/ser/mwy017.

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AbstractIn this paper, we argue that the relationship between shareholder conflicts and corporate assets can generate multiple equilibrium configurations that can be helpful to understand how corporate governance systems may change under different historical models of capitalism. These relationships can be modeled as ‘meta-complementarities’ existing among two different sets of institutional complementarity. The first institutional complementarity arises in realm of the conflicts among different stakeholders and generates multiple equilibria that define different systems of rights on corporate assets. The second institutional complementarity arises between corporate rights and assets. Dispersed shareholders and non-unionized workers are complementary organizational forms and generate a form of corporate governance interacting with complementary corporate assets. A similar set of institutional meta-complementarities characterizes the relation between concentrated ownership, unionized workers and corporate assets.

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23

Prahara, Rahma Sandhi, and Diah Syifaul A'yuni. "CORPORATE SOCIAL RESPONSIBILITY AS A CORPORATE GREEN ACCOUNTING IMPLEMENTATION." Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) 3, no. 2 (January 31, 2021): 178–85. http://dx.doi.org/10.31538/iijse.v3i2.1216.

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The phenomenon of environmental multicrisis occurring today has created a new paradigm of Green Accounting. The concept of Green Accounting directs corporations to make business decisions at an advantage that not only leads to profit orientation but also to the environment and society around the company. Of course, the domino effect of these concerns and considerations is that corporate sacrifices in the form of assets / assets may even be more than that. The role of corporations in supporting Green Accounting is the implementation of Corporate Social Responsibility (CSR). CSR is the moral responsibility of a company to its social, economic, and environmental strategies because of the impact of its operations so that it is expected to contribute benefits to society and the environment. If it is related to Green Accounting, then this will be the right concept to support the 2030 SDGs program.

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24

Brent, Alan C. "The application of life cycle management in decision making for sustainable development at government and corporate level: the integration of project, asset and product life cycles." Progress in Industrial Ecology, An International Journal 2, no. 2 (2005): 223. http://dx.doi.org/10.1504/pie.2005.007189.

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25

Riachi, Ilham, and Armin Schwienbacher. "Securitization of corporate assets and executive compensation." Journal of Corporate Finance 21 (June 2013): 235–51. http://dx.doi.org/10.1016/j.jcorpfin.2013.02.005.

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26

Watterson, Stephen. "RECOVERING MISAPPLIED CORPORATE ASSETS FROM REMOTER RECIPIENTS." Cambridge Law Journal 73, no. 3 (November 2014): 496–500. http://dx.doi.org/10.1017/s000819731400097x.

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IN Relfo Ltd. (in liquidation) v Varsani [2014] EWCA Civ 360, the defendant (Bhimji Varsani) had received US$878,469.35 which allegedly represented £500,000 of Relfo's funds that its director (Gorecia) had improperly caused to be paid away, without authority and in breach of his duties as director. Relfo's liquidator subsequently sued the defendant to recover what it had lost. Though Relfo's proprietary claim failed, the Court of Appeal held, affirming Sales J.'s judgment, that Relfo had a personal claim for the sums received by the defendant on two bases: (1) a cause of action for knowing receipt; and (2) a cause of action in unjust enrichment. In so holding, the Court faced several questions of substantial wider significance.

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27

V. Mandke, Vijay. "Information Integrity Adding Value to Corporate Assets." Paradigm 9, no. 1 (January 2005): 38–50. http://dx.doi.org/10.1177/0971890720050106.

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28

Ang, James S. "Debt, lock-in assets and corporate restructuring." Managerial and Decision Economics 12, no. 6 (December 1991): 473–80. http://dx.doi.org/10.1002/mde.4090120608.

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Schwartz, Melvin. "Computer Security: Planning to Protect Corporate Assets." Journal of Business Strategy 11, no. 1 (January 1990): 38–41. http://dx.doi.org/10.1108/eb039347.

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Nelson, Theron R., Thomas Potter, and Harold H. Wilde. "Real estate assets on corporate balance sheets." Journal of Corporate Real Estate 2, no. 1 (January 2000): 29–40. http://dx.doi.org/10.1108/14630010010811185.

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Girgis, Jassmine. "Corporate Restructuring, the Evolution of Corporate Assets and the Public Interest." International Insolvency Review 22, no. 1 (February 11, 2013): 29–54. http://dx.doi.org/10.1002/iir.1205.

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32

Mattera, Marina, and Veronica Baena. "The key to carving out a high corporate reputation based on innovation: corporate social responsibility." Social Responsibility Journal 11, no. 2 (June 1, 2015): 221–41. http://dx.doi.org/10.1108/srj-03-2013-0035.

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Purpose – The purpose of this study is to analyze how corporate social responsibility (CSR) affects a firm’s value added. Specifically, through a combination of Stakeholder Theory and specific concept within the Innovation Theory framework (called Social Innovation Capital), this work explores the relation between effective stakeholder management and how marketable innovation production affects a company’s possibility of achieving a sustainable competitive advantage. By doing so, new insights on CSR management to gain competitive advantage are provided. Design/methodology/approach – The present study analyzes the role of a firm’s international presence, and the company’s social commitment initiatives as drivers of the enterprise’s corporate intangible assets. A company’s reputation has also been considered as a control variable. To achieve this goal, the Spanish market was analyzed. Specifically, those Spanish companies who had the highest reputation in the global reputation pulse and showed the highest level of brand awareness, according to the latest report published by the Forum of Leading Spanish Brands, were considered. Findings – Findings show that companies including their stakeholders’ interests in the knowledge-creation and innovation process are able to enhance their intangible assets and thus the capitalization of such knowledge. Similarly, firms with international presence have a large number of global stakeholders, which also evidences a positive relation with its intangible assets. By honoring the social contract, firms benefit from stakeholders while contributing to social welfare, creating a win–win situation. Originality/value – This study categorizes how intangible assets can be increased through stakeholder’s involvement and firm’s international presence. Consequently, researchers studying business strategy can incorporate these variables as key elements in strategic planning. Scholars in fields of information systems, operations management, knowledge or supply chain management can also evaluate the inclusion of corporate social responsibility into their studies to evaluate how it reflects on tangible assets, production process, supply chain management or the knowledge production life cycle. Moreover, this work illustrates the convenience of using Innovation Theory in conjunction with the Stakeholder Theory to analyze a firm’s intangible assets enhancement.

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Lamichhane, Pitambar. "Corporate Governance and Financial Performance in Nepal." NCC Journal 3, no. 1 (June 14, 2018): 108–20. http://dx.doi.org/10.3126/nccj.v3i1.20253.

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This paper analyzes the factors that affect corporate governance and influence on financial performance of Nepalese firms for theperiod of fiscal year 2009/10 to 2015/16 using descriptive and causal comparative research design. The profit margin and return on assets are dependent variables usedto measure financial performance and corporate governance and firm related variables such as corporate governance index, age of firms, size of assets, debt ratio, market to book ratio and ownership concentration are considered as explanatory variables. The result of this paper reveals thatprofit margin and return on assets of firms are positively related with age, market to book ratio and overall corporate governance index which implies that higher age, market to book ratio and corporate governance increase financial performance of Nepalese firms. Further, the regression result of the study shows that size of assets and debt ratio have negative effect and ownership concentration has no relationship with firms’ financial performance. Finally, result of this paper concludes that corporate governance, market to book value ratio, age, size of assets and debt ratio have strong explaining power of financial performance of Nepalese firms.NCC JournalVol. 3, No. 1, 2018, Page: 108-120

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Tunji-Olayeni, Patience, Kahilu Kajimo-Shakantu, and Ewaoluwa Osunrayi. "Practitioners' experiences with the drivers and practices for implementing sustainable construction in Nigeria: a qualitative assessment." Smart and Sustainable Built Environment 9, no. 4 (April 2, 2020): 443–65. http://dx.doi.org/10.1108/sasbe-11-2019-0146.

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PurposeThe purpose of this study is to assess the drivers, practices and policies for implementing sustainable construction in Nigeria. This is with a view towards increasing the rate of implementation and diffusion of sustainable construction practice, so that more Nigerians can benefit from its environmental, social and economic dividends.Design/methodology/approachThis study adopted a qualitative research design with the use of face-to-face oral interviews. Interviewees were selected using a purposive sampling technique. Data from the interview were analysed using thematic analysis. Descriptive statistics of frequencies, percentages and rankings were also used to present the data and complement the thematic analysis.FindingsThe study identified five major drivers of sustainable construction: clients' demand, international pressure, corporate social responsibility, competitiveness and cost-effectiveness. The common sustainable practices adopted by the interviewees are compliance with health and safety regulation, waste management, energy efficiency and material reuse. The most appropriate policies for implementing sustainable construction as suggested by the interviewees were government regulations, provision of tax relief and subsidies and public awareness. A combination of regulatory policies, market-based policies and voluntary participation of stakeholders will enhance the attainment of sustainability transformations in the construction industryOriginality/valueThe study is based on the findings of construction participants who have practical experience with sustainable construction in Nigeria. The study also provides empirical evidences which could guide the design and implementation of policies that will further promote the diffusion of sustainable construction in Nigeria

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Roulac, Stephen, Alastair Adair, Stanley McGreal, Jim Berry, Louise Brown, and George Heaney. "Corporate strategic decision making." Journal of Property Investment & Finance 23, no. 4 (August 1, 2005): 364–78. http://dx.doi.org/10.1108/14635780510602426.

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PurposeSeeks to explore recent studies in corporate real estate and to provide a comparative analysis of industrial corporations in Ireland and those in the non‐industrial sector with respect to their corporate real estate management objectives.Design/methodology/approachThe empirical investigation reports on a study undertaken in Ireland and compares results from companies in the industrial sector with companies in the non‐industrial sector. The methodology is based on a behavioural questionnaire targeted at the top 150 companies operating in Ireland and classified on the basis of number of employees.FindingsThe findings indicate that significant differences are apparent between companies in the industrial sector and companies not in the industrial sector in the use of real estate assets. In particular companies in the industrial/manufacturing sectors have weakly developed corporate real estate strategies.Research limitations/implicationsThe main limitations derive from a relatively small sample size, a function of targeting the survey at senior executives. There are implications for companies in the under‐utilisation of real estate assets and the effects of this on corporate balance‐sheets requires further investigation.Originality/valueHighlights that companies in Ireland, notably those in the industrial sector, have some significant way to go in utilising their corporate real estate assets more effectively.

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Mikołajek-Gocejna, Magdalena. "The Relationship Between Corporate Social Responsibility And Corporate Financial Performance – Evidence From Empirical Studies." Comparative Economic Research. Central and Eastern Europe 19, no. 4 (November 30, 2016): 67–84. http://dx.doi.org/10.1515/cer-2016-0030.

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Socially responsible investment (SRI) has experienced strong growth in recent years. In 2012, $1 out of every $9 US assets under professional management was invested in some form of sustainable investment. Global sustainable investment assets have expanded dramatically, rising from $13.3 trillion at the outset of 2012 to reach a total of $21.4 trillion at the start of 2014. Most of the SRI assets are in Europe (63.7 percent), but the relative contribution of the United States has increased from 28.2 percent in 2012 to 30.8 percent in 2014, and over this two-year period, the fastest growing region has been the United States, followed by Canada and Europe. These three regions are also the largest regions in terms of assets, accounting for 99 percent of global SRI.With this growth one most important issues is whether it pays for organizations to concern themselves with social responsibility, and whether there are any tradeoffs to sustainable investing. Much of the present research on this question is based on the views of Friedman and Freeman. But changes in economic development, national and local security, and the growing expectations of stakeholders influence how social performance is defined, and thus corporate performance as well.The aim of this article is to examine correlations between CSR and financial corporate performance, based on empirical studies conducted by other authors in different countries. In total, the analysis comprises 53 studies and the results obtained for 16,119 companies.

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Prelič, Saša. "Transfer of Company’s Assets to a Local Self-Governing Authority (or the Republic of Slovenia) as a Form of Corporate Restructuring." Lex localis - Journal of Local Self-Government 11, no. 3 (July 1, 2013): 729–43. http://dx.doi.org/10.4335/11.3.729-742(2013).

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In this article, the author considers transfer of assets as one of legally regulated forms of corporate restructuring that enables local self-governing authority (or the Republic of Slovenia) to acquire a company with its assets and liabilities by way of universal legal succession, and therefore bring about corporate status restructuring. Transfer of assets is discussed with regard to Slovenia’s corporate regulation, both in terms of procedural rules, as well as in terms of protection of interests of the shareholders and creditors of the company, which transfers the assets.

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Antonius Siahaan, Yosman Bustaman, and Indah Larisa Sari. "Ownership Concentration, Corporate Liquidity, and Dividend Payment Policy: Evidence from Indonesian Financial Industries." International Journal of Business and Society 21, no. 3 (April 27, 2021): 1310–21. http://dx.doi.org/10.33736/ijbs.3351.2020.

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The main objective of this research is to analyze the effect of ownership concentration and corporate liquidity on dividend payment policy in the Indonesian financial industry. Dividend payment is measured using dividend pay-out ratio on measuring dividend payment. Corporate ownership concentration is measured using the number of shares held by legal individual investors and large block shareholders. Ownership concentration is divided into three categories, which are inside shareholders, stable shareholders, and market shareholders. Corporate liquidity is measured by corporate profit, defined by retained earnings/total assets and retained earnings/total equity, corporate leverage (total liabilities/total assets), and corporate size (log normal total assets). We apply data panel regression and the robust least square method. Based on the robust least square method of testing data panel regression, we find there is a relationship between insider shareholder, market shareholder, and dividend payment policy. In contrast, there is no relationship between stable shareholder and dividend payment policy. We also found a relationship between corporate profit, which variable is retained earnings/total assets, corporate leverage, and corporate size, and dividend payment policy. These results lead to the conclusion that dividend payments increase when ownership by inside shareholders decreases, and that when ownership by market shareholders increase corporate profit will also increase, and corporate leverageand corporate size decreases.

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Bhatia, Aparna, and Khushboo Aggarwal. "Impact of investment in intangible assets on corporate performance in India." International Journal of Law and Management 60, no. 5 (September 10, 2018): 1058–73. http://dx.doi.org/10.1108/ijlma-05-2017-0127.

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Purpose The purpose of this paper is to evaluate the impact of investment in Intangible Assets on the corporate performance of Indian companies for a period of twelve years from 2001 to 2012. Design/methodology/approach Intangible assets have been measured using the “Intangible Assets Monitor” method developed by Sveiby (1997). Findings The results of panel data regression model reveal that Intangible Assets affect performance of companies positively after controlling for firm size, age, leverage, physical capital intensity, market share, risk, industries and dummy year. Practical implications The study is of immense importance to corporate managers in improving managerial insight into the significance of investment in Intangible Assets. The results direct Indian managers to understand and realize the importance of Intangible Assets and keenly invest in research and development, technology, software, advertising, customer relationship management and human resources to further augment their performance. Originality/value Specifically considering India, the research related to the association between Intangible Assets and performance is undersized. Thus, the present study would contribute to the existing literature comprehensively.

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McEnally, Rebecca Todd. "Pension Assets, Corporate Earnings, and Expected Return Assumptions." CFA Digest 34, no. 2 (May 2004): 52–54. http://dx.doi.org/10.2469/dig.v34.n2.1424.

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Gardberg, Naomi A., and Charles J. Fombrun. "Corporate Citizenship: Creating Intangible Assets Across Institutional Environments." Academy of Management Review 31, no. 2 (April 2006): 329–46. http://dx.doi.org/10.5465/amr.2006.20208684.

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Shchurina, S. V., and A. S. Bardunaev. "Leasing as a method to finance corporate assets." Finance and Credit 25, no. 5 (May 30, 2019): 1183–204. http://dx.doi.org/10.24891/fc.25.5.1183.

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Jones, Charles P., and Mark D. Walker. "Pension Assets, Corporate Earnings, and Expected Return Assumptions." Journal of Investing 12, no. 2 (May 31, 2003): 25–32. http://dx.doi.org/10.3905/joi.2003.319541.

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Surmann, Markus, Wolfgang Andreas Brunauer, and Sven Bienert. "The energy efficiency of corporate real estate assets." Journal of Corporate Real Estate 18, no. 2 (May 9, 2016): 68–101. http://dx.doi.org/10.1108/jcre-12-2015-0045.

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Purpose On the basis of corporate wholesale and hypermarket stores, this study aims to investigate the relationship between energy consumption, physical building characteristics and operational sales performance and the impact of energy management on the corporate environmental performance. Design/methodology/approach A very unique dataset of METRO GROUP over 19 European countries is analyzed in a sophisticated econometric approach for the timeframe from January 2011 until December 2014. Multiple regression models are applied for the panel, to explain the electricity consumption of the corporate assets on a monthly basis and the total energy consumption on an annual basis. Using Generalized Additive Models, to model nonlinear covariate effects, the authors decompose the response variables into the implicit contribution of building characteristics, operational sales performance and energy management attributes, under control of the outdoor weather conditions and spatial–temporal effects. Findings METRO GROUP’s wholesale and hypermarket stores prove significant reductions in electricity and total energy consumption over the analyzed timeframe. Due to the implemented energy consumption and carbon emission reduction targets, the influence of the energy management measures, such as the identification of stores associated with the lowest energy performance, was found to contribute toward a more efficient corporate environmental performance. Originality/value In the context of corporate responsibility/sustainability of wholesale, hypermarket and retail corporations, the energy efficiency and reduction of carbon emissions from corporates’ real estate assets is of emerging interest. Besides the insights about the energy efficiency of corporate real estate assets, the role of the energy management, contributing to a more efficient corporate environmental performance, is not yet investigated for a large European wholesale and hypermarket portfolio.

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Berchicci, Luca, Glen Dowell, and Andrew A. King. "Environmental Performance and the Market for Corporate Assets." Strategic Management Journal 38, no. 12 (July 10, 2017): 2444–64. http://dx.doi.org/10.1002/smj.2670.

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Lian, Chen, and Yueran Ma. "Anatomy of Corporate Borrowing Constraints*." Quarterly Journal of Economics 136, no. 1 (September 24, 2020): 229–91. http://dx.doi.org/10.1093/qje/qjaa030.

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Abstract Macro-finance analyses commonly link firms’ borrowing constraints to the liquidation value of physical assets. For U.S. nonfinancial firms, we show that 20% of debt by value is based on such assets (asset-based lending in creditor parlance), whereas 80% is based predominantly on cash flows from firms’ operations (cash flow–based lending). A standard borrowing constraint restricts total debt as a function of cash flows measured using operating earnings (earnings-based borrowing constraints). These features shape firm outcomes on the margin: first, cash flows in the form of operating earnings can directly relax borrowing constraints; second, firms are less vulnerable to collateral damage from asset price declines, and fire sale amplification may be mitigated. Taken together, our findings point to new venues for modeling firms’ borrowing constraints in macro-finance studies.

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Mokrova, L. "METHODS AND TECHNIQUES OF INTANGIBLE ASSETS MANAGEMENT." Strategic decisions and risk management, no. 4 (November 2, 2014): 50–57. http://dx.doi.org/10.17747/2078-8886-2011-4-50-57.

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There is an adjusted classification of intangible assets, formalized and nonformalized in terms of legislation, in the article. The methods of compatibility detection of company corporate cultures during merger and affiliation are presented, the list of economic consequences of corporate culture display is made. The methods of rebranding and the reasons of its holding are shown.

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Ray, Achintya. "Are Inventories Accretive? Lessons from Inventory and Earnings Relationship in the U.S. Capital Goods Sector." Accounting and Finance Research 7, no. 1 (November 7, 2017): 40. http://dx.doi.org/10.5430/afr.v7n1p40.

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I present results documenting the effects of inventories (considered as current assets) on corporate earnings in the US capital goods industry. The results reveal that inventories may have a negative impact on corporate earnings. Therefore, shareholder wealth may be negatively impacted by carrying inventories in US capital goods sector. Carrying inventories may be crowding out non-inventory assets. Interestingly, higher inventories may lead to depressed overall sales. Depressed overall sales may contribute to further reduction in non-inventory assets. This reduction in non-inventory assets may further result in lower corporate earnings. These significant results strengthen the need for optimal inventory management and also call for a more nuanced treatment of inventories in the standard accounting literature. The results also strengthen the popular rationale for lean supply chain management. This paper contributes to the literature on the close relationship between operational efficiency and corporate financial outcomes.

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Wang, Lv Rong. "Enterprise Equipment Category of Fixed Assets Evaluation and Management." Advanced Materials Research 1079-1080 (December 2014): 1166–68. http://dx.doi.org/10.4028/www.scientific.net/amr.1079-1080.1166.

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in the process of enterprise business , the equipment is the basis of fixed assets, is to maintain the production of basic material needs of the enterprise, general business equipment category of fixed assets have a higher lifetime value and higher monomer and equipment use in the process of changing the characteristics does not easily occur. From a certain extent, the level of corporate management, production management level and the size of firm size can be reflected from the corporate fixed assets. In this paper, a telecommunications company, for example, analyze the business equipment category of fixed assets evaluation and management.Keywords: equipment fixed assets; evaluation; management

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Listiyowati, Listiyowati, Wenny Ana Adnanti, and Iin Indarti. "Pengaruh Good Corporate Governance dan Holding Company terhadap Kinerja Keuangan." Jurnal Ilmiah Aset 21, no. 1 (April 4, 2019): 39–44. http://dx.doi.org/10.37470/1.21.1.144.

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This study aimed to examine the effect of institutional ownership, independent commissioner and holding company on return on assets. The test results on a sample of 40 construction companies from 2014 to 2017 using regression analysis. Institutional ownership and independent commissioners had no effect on return on assets, while holding company had a significant effect on returns on assets in construction companies in IDX. When simultaneous testing of the three independent variables above had a significant effect on the dependent variable. The coefficient of determination is 16.2% which shows that the researchd capital framework is not good enough to explain the dependent variable.

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