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Letteratura scientifica selezionata sul tema "Supervisory boards"

Autore: Grafiati

Pubblicato: 10 dicembre 2022

Ultima modifica: 28 gennaio 2023

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Articoli di riviste sul tema "Supervisory boards"

Eulerich, Marc, e Markus Stiglbauer. "Supervisory boards and their new role as a strategic business coach: opening the German black box of upper echelons". Corporate Ownership and Control 9, n. 3 (2012): 321–29. http://dx.doi.org/10.22495/cocv9i3c3art1.

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The board’s work is one of the most often discussed corporate governance mechanisms. Nevertheless, the board’s work often is considered a black box or a closed circle, too. The traditional view on German supervisory boards’ tasks within the two-tier system is the one as as a past-oriented supervisor of the management board. In light of the current financial crisis, the call for a general role transfer of German supervisory boards to pro-active, future-oriented/strategic business coaching is getting louder. An empirical study opening the German black box of upper echelons investigates if or/and how such a role transfer has already was carried out. Findings reveal that supervisory boards now actively advice the management board to build up and monitor strategic goals and react immediately case of evidence of a crisis. Moreover, supervisory boards do not longer exclusively consider financial key data but also qualitative data on human resources (e.g. skills/know-how) and sustainability issues (e.g. stakeholder integration) when evaluating strategies.

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Cindrić, Lana. "Supervisory Board’s Contribution to Corporate Strategy: Evidence from Croatian Companies". Studies in Business and Economics 16, n. 1 (1 aprile 2021): 42–50. http://dx.doi.org/10.2478/sbe-2021-0004.

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Abstract The main objective of this paper is to expand understanding of how supervisory boards contribute to corporate strategy. Using a sample of supervisory boards of Croatian listed companies, in this paper we investigate: (1) the overall level of supervisory boards involvement in corporate strategy, and (2) how are supervisory board’s structural attributes related to the intensity of strategic involvement. Our results indicate that supervisory boards indeed have an active role in shaping and supporting the corporate strategy. Strategic activities that supervisory boards most often execute are authorizing strategic decisions proposed by the management board and crisis management activities.

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Heemskerk, Klaas. "The multidimensionality of conflict in supervisory boards in education in the Netherlands". Educational Management Administration & Leadership 48, n. 3 (10 febbraio 2019): 549–69. http://dx.doi.org/10.1177/1741143219827302.

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This article aims to clarify the effects of conflicts on the task performance of supervisory boards in education. Management studies on conflicts on corporate boards sometimes find a positive effect and sometimes a negative effect on the performance of boards. These mixed findings are considered a result of the triggering of harmful personal conflicts through disagreements about process and content within boards. In order to gain more insight into the complex ways in which conflicts influence the effectiveness of supervisory boards in education, a multidimensional operationalisation of conflict has been designed, in which three different types of conflict – task, process and relationship conflict – are distinguished. Chairs of the executive boards of schools in the Netherlands (N = 300) were questioned via a survey on various conflict dimensions and their supervisory board’s task performance. The results of hierarchical regression analyses underscore the need for a multidimensional approach to conflicts on supervisory boards in education. Task conflict has a positive effect and relationship conflict a negative effect, while process conflict seems to have no significant effect on supervisory board effectiveness. Furthermore, task conflicts have a mitigating, rather than a triggering, effect on relationship conflicts. Supervisory boards in education should therefore not avoid substantive discussions on the differences of opinion among their members to be more effective.

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Salman, Kautsar Riza, e Meilynda Kurniasari. "The Effect of the Sharia Supervisory Board Characteristics on Maqashid Sharia Index". International Journal of Islamic Business and Economics (IJIBEC) 4, n. 1 (30 giugno 2020): 51. http://dx.doi.org/10.28918/ijibec.v4i1.2348.

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The purpose of this study is to obtain empirical evidence regarding the influence of the characteristics of the Sharia Supervisory Board on the maqashid sharia index on sharia banks in Indonesia. The variables used in this study are the characteristics of the sharia supervisory board and maqashid sharia index. The characteristics of sharia supervisory boards are the educational background of sharia supervisory boards, number of sharia supervisory board meetings, concurrent positions of sharia supervisory boards, and indicators of the number of sharia supervisory boards. The maqashid sharia index uses indicators of welfare (maal), education (tahdzib al fard), and justice ('adl). The data used are secondary data in the form of annual reports of Islamic banks in Indonesia for a 5 years period (2013-2017). The research sample of eleven Islamic banks. Data analysis technique used is Partial Least Square (PLS). The findings of the study were successful in proving the negative influence of the number and educational background of the sharia supervisory board on the maqashid sharia index.

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Kostyuk, Alexander N., Victoria Koverga e Helen V. Kostyuk. "Board size and composition: The main tradeoffs". Corporate Board role duties and composition 2, n. 1 (2006): 48–54. http://dx.doi.org/10.22495/cbv2i1art5.

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The purpose of this research is to find the factors influencing size and composition of the supervisory boards in a transition economy with application to Ukraine. This paper is based on the research of 50 largest companies in Ukraine. Period of research is 1998-2005. Methodology of research is based on observations (the first stage) and questionnaires (the second stage). The research found that there is strong dependence of the size of supervisory boards in Ukraine on the degree of concentration of corporate ownership and origin of the controlling shareholder. Size of the company has a very conditional influence on the board size. Professional skills diversification as a fact that could contribute to the efficient work of the supervisory board is still very weakly developed in Ukraine. Particularly this concerns such expertise as auditing, finance, executive compensation. Experience of the supervisory board members in Ukraine is quite poor. Only 24 percent of members of supervisory boards have a five and more year experience as supervisory board members. the supervisory board members had the strong links with the company in the past as executives. Thus, about 74 per cent of members of the supervisory boards in Ukraine worked as executives of the same company at least during a year for the last ten years. This makes the negative impact on the independence of the members of the supervisory boards.

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Kulaha, E., e O. Melnychenko. "LEGAL STATUS OF SUPERVISORY BOARDS OF STATE-OWNED JOINT-STOCK COMPANIES". Bulletin of Taras Shevchenko National University of Kyiv. Legal Studies, n. 115 (2020): 35–40. http://dx.doi.org/10.17721/1728-2195/2020/5.115-8.

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The purpose of this work is to analyse the current state of regulation of the supervisory boards of joint stock companies in Ukraine, in particular the features of their work on state-owned enterprises. A review of the practical aspects of regulating the activities of supervisory boards of joint stock companies in Ukraine is made. By applying analytical methods the provisions of regulations in the field of corporate law the latest changes in the legal status of supervisory boards of joint-stock companies are studied, and their applicability to state joint-stock companies is assessed. In addition, these changes are compared with the provisions of international standards in the field of corporate governance of state-owned enterprises, in particular the standards of the Organization for Economic Cooperation and Development (OECD). The article deals, inter alia, with the concepts of "supervisory board", "state-owned enterprise", "fiduciary duties", as well as issues of transparency and integrity of the work of supervisory boards. In addition, the issues of the latest practice in the work of supervisory boards of state-owned joint stock companies and how the powers of the supervisory boards were exercised are considered. According to the results of the study, the current regulations are quite complex, inconsistent and contain internal contradictions, which, on the one hand, create risks for the effective exercise of powers by supervisory boards, and on the other hand, the risks of abuse by supervisory boards. The authors concluded that it is necessary to improve the legal framework governing the work of supervisory boards of state-owned joint-stock companies, generalize and unify practices on various issues of competence of supervisory boards, as well as provide certain criteria for compliance of supervisory board members with professional experience requirements in a particular field and with requirements of transparency about the absence of conflict of interest.

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Kostyuk, Alexander N. "Corporate board composition in an emerging market". Corporate Board role duties and composition 3, n. 3 (2007): 33–38. http://dx.doi.org/10.22495/cbv3i3art4.

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Abstract (sommario):

The purpose of this research is to find the factors influencing composition of the supervisory boards in a transition economy with application to Ukraine. This paper is based on the research of 50 largest companies in Ukraine. Period of research is 1998-2005. Methodology of research is based on observations (the first stage) and questionnaires (the second stage). Experience of the supervisory board members in Ukraine is quite poor. Only 24 per cent of members of supervisory boards have a five and more year experience as supervisory board members. The supervisory board members had the strong links with the company in the past as executives. Thus, about 74 per cent of members of the supervisory boards in Ukraine worked as executives of the same company at least during a year for the last ten years. This makes the negative impact on the independence of the members of the supervisory boards. Value of this paper is that it explains an influence of a broad range of factors on the board composition in transition economy.

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Gad, Jacek. "The Relationship Between Supervisory Board And Management And Their Communication Processes In Publicly Listed Companies In Poland". Comparative Economic Research. Central and Eastern Europe 18, n. 2 (16 giugno 2015): 139–60. http://dx.doi.org/10.1515/cer-2015-0016.

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The focal point of this study is to present the results of empirical research concerning operation of supervisory boards in the practice of companies listed on the Warsaw Stock Exchange (WSE). The main subject of interest concerns two research areas: the character of the relationship between as well as the methods and tools employed in communications between a supervisory board and management. The research paper consists of theoretical concepts regarding the supervisory boards’ tasks and the relationship between a supervisory board and a management board. Moreover, another area of interests concerns legislative changes that, according to the author, have had a great influence on functioning of supervisory boards in the practice of WSE-listed companies. The conclusions presented in the paper have been formulated on the basis of a review of the literature, analysis of pertinent regulations, and a questionnaire survey of members of supervisory boards which was conducted in September, October and November 2011 (the data was obtained by means of postal surveys).

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Thuy, Dr Phan Thi Thanh. "The Role of Supervisory Board in Corporate Governance in Vietnam: From Legal Regulations to Practice". Revista Gestão Inovação e Tecnologias 11, n. 4 (22 luglio 2021): 2546–63. http://dx.doi.org/10.47059/revistageintec.v11i4.2300.

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Good corporate governance is always associated with an effective internal control system, which is expected to quickly forecast and detect the infringements of laws and the company's charters committed by the main corporate governance bodies like the board of directors, the general director, and provide timely advice on remedial solutions. Following this theory, since the adoption of the first Vietnamese company law in 1990, the supervisory board, a special body of Vietnamese corporate governance structure, has formed and become a traditionally internal control body in joint-stock companies (JSCs). However, supervisory boards seem not to promote their effectiveness as expected. Many major violations conducted by the board of directors and the CEO took place in large companies, where the supervisory boards did not detect or were complicit in these violations. Most recently, the trend of replacing supervisory boards with independent directors and audit committees has occurred in many public companies in Vietnam. This paradox raises questions about the ineffectiveness of supervisory boards and the reasons causing the situation. To find the answers, the article will focus on analyzing the role of the supervisory board in Vietnamese JSCs compared with international practices. Thereby, to find out the reasons for the limitations of supervisory boards in both legal provision and practice. To conclude the research, the article will make some suggestions for reforming the supervisory board so that this internal control body could bring its effectiveness.

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Syahraini, Syahraini, Saparudin Siregar e Sugianto Sugianto. "SHARIA BANK CORPORATE GOVERNANCE BASED ON MAQASHID SHARIA". International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) 1, n. 2 (26 dicembre 2021): 397–403. http://dx.doi.org/10.54443/ijebas.v1i2.138.

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This study aims to determine the effect of Good Corporate Governance as measured by the number of sharia supervisory boards, sharia supervisory board meetings, the number of boards of directors, board of directors meetings, the number of commissioners, board of commissioners meetings on the performance of maqashid sharia. The results of this study indicate that the variable meeting the board of directors has a significant effect on the performance of maqashid sharia. While the variable number of sharia supervisory board, sharia supervisory board meeting, number of board of directors, number of board of commissioners and board of commissioners meeting on maqashid sharia performance.

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Più fonti

Tesi sul tema "Supervisory boards"

Maidorfer, Thomas, e Werner H. Hoffmann. "Effectiveness of Supervisory Boards: 5 Crucial Factors". WU Vienna University of Economics and Business, 2013. http://epub.wu.ac.at/3854/1/EffectivenessOfSupervisoryBoards_5Crucial_Factors_final.pdf.

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In recent years the field of corporate governance has been characterized by an increasing effort to gain a better understanding of the role of boards for the financial performance of a firm. The present study thereby searches to build upon the small but growing literature that focuses particularly on boards in a two-tier system. It extends the current knowledge about the effectiveness of supervisory boards by measuring the interaction of board work and firm performance and illustrates the differences and similarities between the one-tier and the two-tier system in this context. It moreover highlights the advantages of testing board effectiveness in a dualistic system and enriches our current understanding on how various board characteristics at once impact the financial performance of a firm. (authors' abstract)
Series: Working Papers / Institute for Strategic Management

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Azevedo, Marcel Citro de. "Limitações constitucionais à cobrança de anuidades por conselhos de fiscalização profissional". reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2016. http://hdl.handle.net/10183/148783.

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O autor aborda a conformidade das execuções fiscais de anuidades aos princípios do Devido Processo Legal e da Capacidade Contributiva, especialmente após o advento da Lei nº 12.514/2011, que alterou a definição do fato gerador da Contribuição devida aos Conselhos de Fiscalização Profissional. Valendo-se de pesquisa jurisprudencial sobre a forma como vêm sendo utilizados os meios para salvaguardar os créditos tributários, a presente dissertação questiona os parâmetros adotados para o deferimento de penhoras eletrônicas no âmbito destas execuções, considerando as peculiaridades da constituição do crédito tributário e da extração do título executivo pelas diversas projeções regionais dos Conselhos de Fiscalização. Com base no postulado da razoabilidade, apresenta critérios alternativos aptos a mitigar o caráter confiscatório da ordem de bloqueio e proteger o mínimo existencial dos executados, minimizando o risco de indisponibilidade de valores diretamente comprometidos com despesas de alimentação, saúde e moradia.
The author discusses the compliance of the procedure prior to tax foreclosure to the Due Process of Law and Contributory Capacity, especially after the advent of Law 12.514/2011, which changed the definition of the taxable event of the contribution due to the Supervisory Boards of Professional Activity. Drawing on jurisprudential research on how has been used the tools to safeguard the tax credits, the author also analyzes the parameters that have been used for the acceptance of electronic attachment under these executions, considering the peculiarities of the constitution of the tax credit and the extraction of the enforcement by the various projections of regional councils. Based on the postulate of reasonableness, the author presents alternative proposals able to mitigate the confiscatory nature of the freezing order and protect the vital minimum of the debtors, minimizing the risk of embrancing amounts directly committed to food expenses, health and housing.

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Lee, Pao-Chen. "The audit committee as an additional mechanism of corporate governance in China". Thesis, University of Manchester, 2011. https://www.research.manchester.ac.uk/portal/en/theses/the-audit-committee-as-an-additional-mechanism-of-corporate-governance-in-china(079d2b7d-ec62-4432-afa0-653531210ea6).html.

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As the title suggests, this thesis focuses on the issues arising from the establishment of audit committees in listed companies in China, which hitherto have been adopted by companies on a voluntary basis alongside the pre-existing structure of supervisory boards, rather than as a mandatory requirement. Regarding this unique practice in China, this thesis attempts to address three research objectives: 1. To understand the effectiveness of supervisory boards (SBs) and audit committees (ACs) in China. 2. To understand how the operations of SBs and ACs improve the effectiveness of supervisory governance functions in China. 3. To understand the co-ordination between SBs and ACs in organisations. The first objective is investigated by applying quantitative methods of ordinary least squares (OLS) regression and analysis of panel data. It is discovered that the companies with audit committees have more effective supervisory functions when companied to those without audit committees. The second objective was pursued by applying qualitative methods in the form of two case studies constructed using interviews and surveys conducted both via telephone and in face-to-face interviews. It is found that in both the case studies audit committees were established with the expectation of enhancing the effectiveness of the companies' supervisory functions. Furthermore, the face-to-face interview survey of five listed companies reveals that companies with audit committees in China still face issues of overlapping and missing supervisory functions between supervisory boards and audit committees. Thus the third research objective, regarding the co-ordination between the supervisory board and the audit committee in the organisation to find solutions to this very problem, is particularly relevant for corporate governance in China. This objective is investigated by interviewing two governors and conducting telephone surveys. The results highlight that there is the general expectation that these structures should be co-ordinated as one unit. There is also a demand to establish an independent control system to strengthen oversight functions, to reduce oversight costs, and to ensure the independence of the supervisors and audit committee members in order that they can execute oversight tasks, and to empower them against the executive directors and senior managers by promoting their status in the organisation.

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Al, Amer Saleh Abdulrahman. "Sharia Supervisory Board in Islamic banks : a critical analysis of the current framework". Thesis, University of Leeds, 2018. http://etheses.whiterose.ac.uk/22489/.

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Sharia Supervisory Boards (SSBs) are established within the structure of Islamic financial institutions (IFIs) to ensure the credibility of sharia-compliance. In sharia governance, the SSB is the main tool which IFIs apply to be presumed as sharia-compliant. However, the insertion of this body into the internal structure of the corporation can prove challenging, as this body, with its powerful authority, is unknown to the structure of the corporation. The role of sharia supervision performed by SSBs requires a high level of independence, which is significantly compromised in its current structure. While many researchers have identified conflict of interests surrounding the structure of SSBs and proposed suggestions, this thesis rethinks the entire structure of SSBs to make them more consistent with the well-known corporate governance mechanisms. The thesis examines the nature of SSBs' roles and concludes that these are more closely aligned to gatekeeping. More specifically, their roles are similar to those of external auditors, and so the SSBs should be structured as such. This requires a separation of the SSB's roles to be reassigned to different institutions. Regarding the sharia standard-setting role, the thesis suggests establishing a national Sharia Standard-setting Board to be the exclusive authority for issuing sharia standards for the Islamic finance industry. This body should overcome the limitations existing within similar bodies in certain jurisdictions where SSBs are granted wide legislative authority. To assess the auditing roles of SSBs, the thesis analyses the accountability framework of sharia governance. It argues that sharia firms provide a better alternative for conducting independent external sharia auditing. Also, a regulatory authority needs to be implemented for more effective accountability and to serve the unique stakeholders of sharia-compliance. The thesis concludes by proposing an SSB-free model which promotes sharia supervision as a profession and so, in turn, the whole industry of Islamic finance.

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Wang, Ling. "Corporate governance in China : roles of state, the supervisory board and the board of directors in large listed companies /". [S.l. : s.n.], 2006. http://www.gbv.de/dms/zbw/520496876.pdf.

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Vernimb, Peter Jon. "Superintendent and School Board Relationships: Applying Leadership Strategies to Maintain Quality Public Schools During an Economic Recession". Diss., Virginia Tech, 2015. http://hdl.handle.net/10919/71694.

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This study describes the strategies that were employed by the Frederick County Public Schools Superintendent and the School Board to maintain instructional programming while assuring continued support for schools by the local governing body during the economic recession of 2007-2009. Despite reductions in state appropriations beginning in 2008 and continuing through 2011, division leaders worked closely with the county Board of Supervisors to support public schools and local governmental services, even as the local economy faltered. While other local governments annually reduced appropriations to schools, effort by the Frederick County School Board and its administrative leadership to foster a positive relationship with the Board of Supervisors led to only one operating fund reduction in fiscal year 2010, as the schools' share of the projected local revenue shortfall. This study describes those actions that promoted and improved trust between the School Board and the Board of Supervisors. This study addresses the following research questions: 1. What political and relationship factors contributed to maintaining level local funding in fiscal year 2010 and beyond by the local Board of Supervisors? 2. What strategies were employed by the School Board and division leadership to reduce operating expenditures and maintain quality education programs for all students? 3. How did State Fiscal Stabilization Funds provided under the American Reinvestment and Recovery Act influence decision making for fiscal year 2010? Some of the actions taken by the School Board and the Board of Supervisors may be representative of those steps taken to address revenue shortfalls by other Virginia local governments. However, each community has had unique financial challenges to overcome. Not all actions described will be generalizable to other communities. As economic uncertainty continues at the time of this study, the findings may foreshadow how public education will be supported in the future.
Ed. D.

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BORDIGA, FRANCESCO. "Le competenze del consiglio di sorveglianza. Tra funzioni di controllo e funzione di indirizzo sulla gestione". Doctoral thesis, Università Cattolica del Sacro Cuore, 2010. http://hdl.handle.net/10280/805.

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La tesi ricostruisce la funzione del consiglio di sorveglianza, giungendo al risultato – in contrasto con l’opinione dominante secondo la quale a detto organo è assegnato solamente un ruolo di controllo – di assegnare allo stesso competenze “originarie” di indirizzo strategico sulla gestione, anche in assenza di una clausola statutaria ai sensi dell’art. 2409-terdecies, lett. f-bis, c.c.. Nel primo capitolo, si evidenzia che – diversamente dal collegio sindacale, che non ha poteri di incidere direttamente sui componenti dell'organo gestorio – il consiglio di sorveglianza esercita l’attività di controllo al fine di incidere direttamente sulla gestione attraverso il potere-dovere di nomina e revoca esercitato per conto dei soci. Nel secondo capitolo, argomentando dalla qualificazione della funzione di nomina-revoca in termini di potere-dovere, che implica l’obbligo di “garantire” l'idoneità dei gestori di attuare con diligenza professionale l'oggetto sociale, si fa derivare la conclusione che l’esercizio del detto potere-dovere impone che l’organo di controllo sia necessariamente coinvolto nella programmazione strategica della gestione e nell’assunzione delle scelte strategiche a quest’ultima connesse. Nel terzo capitolo, si conclude che la competenza deliberativa statutaria ai sensi dell’art. 2409-terdecies, lett. f-bis, c.c., rappresenta la razionalizzazione/rafforzamento statutario del potere-dovere originario di indirizzo sull’alta gestione implicato dalla funzione di nomina e revoca dei gestori.
The thesis reconstructs the function of the supervisory board, reaching the result – contrary to the leading opinion according to which to the said board is assigned a mere supervisory role – of granting "native" competences of strategic direction of the management, even in the absence of a clause in the by-laws as provided by article 2409-terdecies, lett. f-bis of the Italian Civil Code. The first chapter highlights that - unlike the board of statutory auditors, which has no authority to directly affect the components of the board of directors - the supervisory board exercises the control activity in order to directly influence the management through the power-duty to appoint and dismiss exercised on behalf of the shareholders. In the second chapter, starting from the qualification of the appointing-dismissal function in terms of power-duty, which implies an obligation to "guaranty" the ability of the managers to implement the company’s purpose with professional diligence, derives the conclusion that the exercise of the aforementioned power-duty requires that the supervisory body necessarily has to be involved in the strategic planning and management and in the acquisition of strategic choices related to it. The third chapter concludes that the statutory deliberative power provided by article. 2409-terdecies, lett. f-bis, of the Italian Civil Code represents the statutory rationalization/strengthening of the native power-duty to guide the high management implied by the function of appointing and dismissing the managers

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Ramos, Nuno Miguel Amaral de Sá dos. "Cobertura jornalística do caso BES : o papel da administração, supervisão e auditoria". Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/11302.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
O principal objetivo deste estudo foi avaliar o comportamento dos principais atores no colapso do Banco Espírito Santo, antes e após a resolução do banco. Deste modo, o estudo foca-se sobre os Órgãos de Administração BES, os Supervisores e Auditores. Para este efeito foram observados 293 artigos de jornal, tendo como fontes a Agência Lusa e o Diário Económico durante dois períodos temporais distintos, nomeadamente Julho e Setembro de 2014. De modo a efetuar este trabalho foi utilizado o programa de análise qualitativa, MAXQDA 11 de forma a criar vários códigos onde fosse possível codificar os artigos recolhidos para que depois se procedesse a uma análise dos mesmos.
The main goal of this study was the evaluation of the main protagonists behavior in the collapse of Banco Espírito Santo, before and after the bankruptcy. Thus, the study focuses on BES Management, Supervisors and Auditors. For this purpose it was observed 293 newspaper articles, taking as sources Agência Lusa and Diário Económico for two different time periods, namely July and September 2014. In order to make this work was used the qualitative analysis program, MAXQDA 11 in order to create multiple codes where it was possible to encode the items collected and then proceed with an examination.

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Štěrbák, Ondřej. "Corporate Governance - Úloha představenstva a dozorčí rady akciové společnosti". Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-9062.

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The thesis is focused on Corporate Governance phenomenon mainly on companies with public shares. Starting from the wide description of problematic the thesis continues with analyzing most important trends in governance, world known standards and even Czech standards. Furthermore it concentrates on description of Public Limited company role in Czech law system with special intention on statutory body. The result is an analysis of the role of Management Board and Supervisory Board, especially their impact on governance, duties and responsibility. In the end reader may find the drafts of measures and case study of corporate governance in Japanese global corporatin MITSUI & Co, Ltd.

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Čížková, Jana. "Monistická a dualistická organizační struktura akciové společnosti". Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-261959.

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The thesis deals with two types of organizational structure of a joint-stock company regard to changing legislation, effective from 1st January 2014. The work is initially focused on new type of organizational structure - a monistic organizational structure. It consists of the board of directors and the statutory director. The work explains the operation and scope of the company's bodies. The second type of organizational structure, which analyses the work, is dual organizational structure. It consists of the management board and the supervisory board. The work is based on the Civil Code and the Business Corporations Act.

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Più fonti

Libri sul tema "Supervisory boards"

Tobias, Nikoleyczik, e Schult Ludger, a cura di. Manager liability in Germany: Director liability of members of management and supervisory boards of German companies. München: Verlag C.H. Beck, 2012.

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Living Wage Task Force (San Francisco, Calif.). Report to the Board of Supervisors. San Francisco, CA: Living Wage Task Force, 1999.

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San Francisco (Calif.). Transportation Committee. Report to the Board of Supervisors. [San Francisco, Calif.]: The Committee, 1989.

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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Board of Supervisors: Political activity audit : RISE Institute. San Francisco: Office of the Controller, 2006.

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San Francisco (Calif.). Utility Undergrounding Task Force. Report to the San Francisco Board of Supervisors. [San Francisco, Calif.]: Utility Undergrounding Task Force, 2007.

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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Board of Supervisors: Political activity audit : Museo ItaloAmericano. San Francisco: Office of the Controller, 2006.

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San Francisco (Calif.). Board of Supervisors. Budget Analyst. Board of Supervisors' salary based on consumer price index. San Francisco, CA: Board of Supervisors, Budget Analyst, 1997.

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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Board of Supervisors: Political activity audit : Ace Legal Assistance. San Francisco: Office of the Controller, 2006.

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Brand, Constance. Municipal Access Committee report to the Board of Supervisors. San Francisco, Calif: Telecommunications Policy Committee, 1985.

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Division, San Francisco (Calif ). Office of the Controller City Services Auditor. Board of Supervisors: Political activity audit : La Playa Apartments. San Francisco: Office of the Controller, 2006.

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Più fonti

Capitoli di libri sul tema "Supervisory boards"

Dubs, Rolf. "Reward Governance Case". In Management for Professionals, 47–50. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-48606-8_9.

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AbstractMany members of the supervisory and managing boards get an annual bonus not depending on the financial results. Collaborators usually do not receive such a bonus. More and more people are criticizing this policy. This case presents a discussion at a board meeting, wherein board member proposes a bonus for all collaborators of this company.

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Ismail, Faiza. "Irish Financial Regulators Regulating Shariah Supervisory Boards". In Islamic Finance in the Financial Markets of Europe, Asia and America, 202–21. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003188070-7.

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Koładkiewicz, Izabela. "Supervisory Boards in Developing Economies: The Polish Experience". In Board Directors and Corporate Social Responsibility, 101–21. London: Palgrave Macmillan UK, 2012. http://dx.doi.org/10.1057/9780230389304_6.

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Koładkiewicz, Izabela. "Audit Committees in Polish Supervisory Boards: Common Practice and New Challenges". In CSR, Sustainability, Ethics & Governance, 311–29. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-44955-0_12.

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Adamska, Agata, Leszek Bohdanowicz e Jacek Gad. "Audit Committees in Supervisory Boards of Polish Public Companies: Theory, Practice and Regulations". In Corporate Governance in Central Europe and Russia, 51–66. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-39504-9_4.

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Faghfouri, Pedram. "How family members in the TMT and the existence of supervisory boards affect EWSs in family businesses". In The Role of Governance Structure in the Context of Crisis Management, 77–104. Wiesbaden: Springer Fachmedien Wiesbaden, 2012. http://dx.doi.org/10.1007/978-3-658-00596-2_5.

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Fröhlich, Mareike, Tatjana Jevremović Petrović e Jelena Lepetić. "Gender, Business and the Law". In Gender-Competent Legal Education, 667–709. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-14360-1_19.

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AbstractThis chapter deals with gender equality in business law. For some time now, gender diversity has played an important role in the composition of dispute resolution bodies, boards of directors and supervisory boards, forcing the companies concerned to take action. The underlying initiatives of the EU regarding gender quotas in companies, as described in the chapter, are beginning to have an effect, as developments in the banking and financial sector also show. Although the European internal market and its fundamental freedoms do not have a direct impact, the European Union is strongly committed to the protection of gender equality, the economic empowerment of women as well as female entrepreneurship. This chapter explains in detail how forms of enterprises, financing options, education and networking can support women to become entrepreneurs and play a crucial role in business decision-making. Finally, the chapter describes the impact of international trade and investment agreements in this field. Gender mainstreaming now takes place in all recent trade agreements and opens up new opportunities for women. Although investment agreements secure and support foreign investments, which are needed to improve the welfare of states and their citizens, they also could undermine the promotion of gender equality in the investor state. These new changes could jeopardise the investment as national rules will be legally obliged to be changed.

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Pisacane, Giovanni. "Supervisors and Board of Supervisors". In Corporate Governance in China, 69–73. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-3911-9_7.

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van Eenennaam, Fred, e Hagar Michel. "Fraud Governance Case". In Management for Professionals, 91–93. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-48606-8_18.

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AbstractThe Imtech case is about a Dutch listed company that tried a restart and failed at that restart.A couple of spinning questions are in the case among which.• Why did the supervisory board and the management board dynamics prevent from taking appropriate actions?• Why did the decentral local entrepreneurial model fail and to what extend were missing Corp governance systems to blame?• What should the supervisory board have done to mitigate their company and personal risks?

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Dreher, Meinrad. "Fitness of Members of Supervisory Board". In Treatises on Solvency II, 195–215. Berlin, Heidelberg: Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-662-46290-4_6.

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Atti di convegni sul tema "Supervisory boards"

Berger, Thomas. "Human Resource Risk Management Concepts". In 8th International Conference on Human Interaction and Emerging Technologies. AHFE International, 2022. http://dx.doi.org/10.54941/ahfe1002796.

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The German Supervisory Board as intended by the German stock corporation act should not only supervise the Executive Board, but also be able to advise and steer it (not in day-to-day business, but strategically). As part of this task, the Supervisory Board needs adequate information on the risks the corporation faces, in all areas of business, e.g. finance, marketing or human resource. As strategic management is a core responsibility of the executive board and supervisory board and personnel risks are an essential part of strategy development and execution, information on the prevalence and severity of personnel risks are essential for a sound debate on strategic issues in the Supervisory Board. Like all risks, the management of personnel risks must be an integral part of a cyclical and company-specific strategy process. Currently, however, the area of human resource risk management plays only a minor role, which may be due to the supposedly comparatively more complex quantifiability of personnel risks or the complexity of human factor interactions. But risks in the domain of human resources are not only an important part of risk management because of current regulatory developments e.g. in the area of corporate social responsibility (CSR), but also because of the important role human resources play at companies in general. Personnel risks cannot be seen independently of a corporate strategy as humans execute them: Every strategy risk is linked with human resources.We therefore have analyzed existing human resource risk concepts with the aim of how such concepts could be used in Supervisory Boards especially for members of the employee representation to be able to advise and steer the Executive Board. We found a number of existing studies dealing with personnel risks from different angles and a few concepts for managing personnel risks. We also found that evidence is scant for personnel risks as a whole category, not only focusing on one area like motivation or health in general, but more broad categories like management risks or adaption risks. The aim of this paper therefore is to first provide a rationale for human resource risk management, second to provide an overview on existing studies and concepts in this field and third to summarize the various concepts into one for the potential usage in the Supervisory Board. This paves the way for more empirical studies on personnel risks and their relation to strategic management or enterprise risk management.

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Muhammad Adam, HR, Jamal Wiwoho e Burhanudin Harahap. "Accusing the Existence of Sharia Supervisory Board". In International Conference on Law, Economics and Health (ICLEH 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200513.138.

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Yewale, D., e M. M. Wankhade. "Remote supervisory control & acquisition through reconfigurable board". In ICWET '10: International Conference and Workshop on Emerging Trends in Technology. New York, NY, USA: ACM, 2010. http://dx.doi.org/10.1145/1741906.1742134.

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Fakhruddin, Iwan, Edi Setyadi e Hadi Pramono. "The Effects Of Shariah Supervisory Board Education Qualifications, Number Of Shariah Supervisory Board Meetings And Management Bonus Compensation On Earnings Management". In Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.5-8-2020.2301215.

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Fakhruddin, Iwan, e Mohd Abdullah Jusoh. "Influence of Sharia Supervisory Board Characteristics on the Shariah Compliance". In 2018 3rd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2018). Paris, France: Atlantis Press, 2018. http://dx.doi.org/10.2991/amca-18.2018.97.

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Vodenicharov, Asen. "CIVIL LAW STATUS OF THE SUPERVISORY ORGAN IN EUROPEAN BUSINESS COMPANIES". In 6th International Scientific Conference ERAZ - Knowledge Based Sustainable Development. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eraz.2020.303.

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The Supervisory organ is a compulsory element in the governance structure of the European Structures for Business Association, namely the European Company (Societas Europaea) and the European Cooperative Society (Societas Cooperativa Europaea) that have chosen a two-tier system for their organizations. The organ under consideration presents a hybrid regulatory framework. On the one hand, these are the provisions in the regulations of the European Union, and, on the other, the national law regulations. The organ in question has specific characteristics. Its members are elected by the General meeting. The staff of the first supervisory board may be appointed in the statues. This should apply without prejudice to any employee participation arrangements determined pursuant to Directive 2003/72 / EC. The members of the Supervisory organ are elected for the term specified in the Statute of the association. Their maximum term of office after the expiry mandate date may not exceed six months. The package of powers includes constitutional, authoritative and controlling rights and obligations. The supervisory organ shall elect and dismiss members or an individual member of the management organ. In cases explicitly provided for in the statute of the association, a certain category of legal transactions cannot be concluded by the management organ without the permission of the supervisory organ. Its controlling functions are particularly important. The supervisory organ shall supervise the duties performed by the management organ. It may not itself exercise the power to manage the associations. The supervisory organ may not represent the associations in dealings with third parties. It shall represent the associations in dealings with the management body, or its members, in respect of litigation or the conclusion of contracts. The management organ shall report to the supervisory body at least once every three months on the progress and foreseeable developments of the association’s business, taking into account any information relating to undertakings controlled by the association that may significantly affect the progress of the association business. The members of the Supervisory organ are holders of Civil liability. Its legal basis is the relevant rules in the national law relating to joint stock companies or cooperative organizations in the Member States in which they have registered their office. This liability is based on the possible damage caused by illegal or incorrect acts or actions.

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Lu, Wang. "Research on the Effectiveness of Financial Supervision of the Supervisory Board". In International Conference on Information System and Management Engineering. SCITEPRESS - Science and Technology Publications, 2015. http://dx.doi.org/10.5220/0006027704220426.

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"Legislative Perfection on Board of Supervisors System of Chinese Companies". In 2019 International Conference on Arts, Management, Education and Innovation. Clausius Scientific Press, 2019. http://dx.doi.org/10.23977/icamei.2019.232.

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Mansour, Henda Ben, Lotfi Chaarabi, Khaled Jelassi e Josep M. Guerrero. "Energy Management Supervisory Controller Embedded-Board for Islanded Hybrid AC/DC Microgrids". In 2020 6th IEEE International Energy Conference (ENERGYCon). IEEE, 2020. http://dx.doi.org/10.1109/energycon48941.2020.9236575.

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Imron, Ali, e Bagas Heradhyaksa. "The Issue on the Sharia Supervisory Board Authority on Indonesia Sharia Insurance". In Proceedings of the First International Conference on Islamic History and Civilization, ICON-ISHIC 2020, 14 October, Semarang, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.14-10-2020.2303838.

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Rapporti di organizzazioni sul tema "Supervisory boards"

Sadowski, Dieter. Board-Level Codetermination in Germany - The Importance and Economic Impact of Fiduciary Duties. Association Inter-University Centre Dubrovnik, maggio 2021. http://dx.doi.org/10.53099/ntkd4304.

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The empirical accounts of the costs and benefits of quasi-parity codetermined supervisory boards, a very special German institution, have long been inconclusive. A valid economic analysis of a particular legal regulation must take the legal specificities seriously, otherwise it will be easily lost in economic fictions of functional equivalence. At its core the corporate actor “supervisory board” has no a priori objective function to be maximised – the corner stone of the theory of the firm – but its objective function will only be brought about a posteriori – should negotiations result in an agreement (E. Fraenkel). With this understanding,the paper presents six recent quasi-experimental studies on the economic (dis) advantageousness of the German codetermination laws that try to follow the rules of causal inference despite the lack of random variation. By and large they refute the hold-up model of codetermination by showing positive or nonnegative effects even on shareholder wealth – and a far-reaching improvement of the well-being of the core workforce. In conclusion, indications are offered that the shareholder primacy movement has only weakened, but not dissolved the “Deutschland AG”.

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