The Japanese Corporation

2019 ◽  
pp. 417-454
Author(s):  
Takaya Seki
Keyword(s):  
Corporate Governance ◽  
Contemporary Evolution ◽  
Corporate Values ◽  
Definition Of ◽  
Japanese Companies ◽  
Corporate Community ◽  
Theory And Model

The majority of Japanese companies have taken what they regard as significant steps in the direction of accountability. In Japan, however, there is a different conception of the role of the board, the function of corporate governance, and the purpose of the corporation. This chapter argues that significant changes in these enduring Japanese corporate values and practices can only be accomplished if a more convincing theory and model of the corporation is proposed. In important respects, the contemporary evolution of corporate governance in Japan reflects the fundamental dilemmas inherent in defining corporate purpose that were first recognized by Berle and Means. The negotiation of the contemporary corporate community, purpose, and strategy in Japan will be of relevance to the definition of the distinctive orientations of Asian corporations.

scholarly journals Corporate Governance Issues regarding Transfer Pricing Taxation: Evidence in Japan

2017 ◽  
Vol 2 (3) ◽  
pp. 58
Author(s):  
Hiroshi Ohnuma ◽  
Joe Sakurada
Keyword(s):  
Corporate Governance ◽  
Transfer Pricing ◽  
Emergency Situation ◽  
Governance Structure ◽  
Corporate Governance Structure ◽  
Abnormal Rate ◽  
Risk Event ◽  
Japanese Companies ◽  
Cubic Function

This study focuses on a transfer pricing taxation (TPT) action as one of corporate governance issues. TPT is a tool for preventing the manipulation of transfer pricing. We investigate which factors affect corporate valuation, using a sample of Japanese companies to which TPT was unintentionally applied. With this regard, we put emphasis on the role of corporate governance for the preparation against a risk event. In addition, we attempt to determine what kinds of corporate governance structure are most likely to prepare for an unexpected TPT inspection. As a result of our examination, we find that the association of the directors’ shareholding ratio (DIR) with the cumulative abnormal rate of return (CAR) is statistically significant. We also find that this relation has both a hump and a negative hump, which implies that it is a cubic function. Based on these results, we conclude that a DIR of about 5% is the optimum ratio for a firm facing an emergency situation, and this shows some implications about what kinds of corporate governance structure.

Challenges of Fear Conditioning Research in the Age of RDoC

2017 ◽  
Vol 225 (3) ◽  
pp. 189-199 ◽  
Author(s):  
Tina B. Lonsdorf ◽  
Jan Richter
Keyword(s):  
Fear Conditioning ◽  
Clinical Diagnosis ◽  
Research Domain Criteria ◽  
Major Focus ◽  
The Future ◽  
Definition Of ◽  
Methodological Considerations ◽  
Research Domain

Abstract. As the criticism of the definition of the phenotype (i.e., clinical diagnosis) represents the major focus of the Research Domain Criteria (RDoC) initiative, it is somewhat surprising that discussions have not yet focused more on specific conceptual and procedural considerations of the suggested RDoC constructs, sub-constructs, and associated paradigms. We argue that we need more precise thinking as well as a conceptual and methodological discussion of RDoC domains and constructs, their interrelationships as well as their experimental operationalization and nomenclature. The present work is intended to start such a debate using fear conditioning as an example. Thereby, we aim to provide thought-provoking impulses on the role of fear conditioning in the age of RDoC as well as conceptual and methodological considerations and suggestions to guide RDoC-based fear conditioning research in the future.

Convergence of Corporate Governance Models

2004 ◽  
pp. 129-140 ◽  
Author(s):  
M. Tretyakov
Keyword(s):  
Corporate Governance ◽  
Institutional Environment ◽  
Driving Forces ◽  
Commodity Markets ◽  
Legal Systems ◽  
National Institutions ◽  
Governance Models ◽  
Changing Role

The article focuses on the analysis of the process of convergence of outsider and insider models of corporate governance. Chief characteristics of basic and intermediate systems of corporate governance as well as the changing role of its main agents are under examination. Globalization of financial and commodity markets, convergence of legal systems, an open exchange of ideas and information are the driving forces of the convergence of basic systems of corporate governance. However the convergence does not imply the unification of institutional environment and national institutions of corporate governance.

Business Model Literature Overview

2014 ◽  
pp. 79-130 ◽  
Author(s):  
Ales Novak
Keyword(s):  
Business Model ◽  
Financial Reporting ◽  
Business Models ◽  
Potential Role ◽  
Financial Instruments ◽  
Business Logic ◽  
Literature Overview ◽  
Ifrs 9 ◽  
Definition Of

The term ?business model' has recently attracted increased attention in the context of financial reporting and was formally introduced into the IFRS literature when IFRS 9 Financial Instruments was published in November 2009. However, IFRS 9 did not fully define the term ‘business model'. Furthermore, the literature on business models is quite diverse. It has been conducted in largely isolated fashion; therefore, no generally accepted definition of ?business model' has emerged. Therefore, a better understanding of the notion itself should be developed before further investigating its potential role within financial reporting. The aim of this paper is to highlight some of the perceived key themes and to identify other bases for grouping/organizing the literature based on business models. The contributions this paper makes to the literature are twofold: first, it complements previous review papers on business models; second, it contains a clear position on the distinction between the notions of the business model and strategy, which many authors identify as a key element in better explaining and communicating the notion of the business model. In this author's opinion, the term ‘strategy' is a dynamic and forward-looking notion, a sort of directional roadmap for future courses of action, whereas, ‘business model' is a more static notion, reflecting the conceptualisation of the company's underlying core business logic. The conclusion contains the author's thoughts on the role of the business model in financial reporting.

The Role of Moral Education on the Dress Code in the Higher Learning Institution

Sains Insani ◽  
2016 ◽  
Vol 1 (1) ◽  
pp. 10-14
Author(s):  
Ira Meilita Ibrahim ◽  
Taufik A. Latif ◽  
Afi Roshezry Abu Bakar ◽  
Muthualagan Thangavelu
Keyword(s):  
Moral Education ◽  
Private University ◽  
Public University ◽  
Higher Learning ◽  
Private Institutions ◽  
Dress Code ◽  
Institutions Of Higher Learning ◽  
The World ◽  
Definition Of

The advancement of European dress to the rest of the world was linked to the definition of civilization as “a stage of social development considered to be more advanced” and “polite and good-mannered”. The widespread of their fashion style in the 19th and 20th centuries influenced the way the rest of the world attire. The fashion trend and dressing style thus change the purpose of dressing through time. The dressing style in campuses especially in private institutions of higher learning is under particular scrutiny, as it is often said to be inappropriate for a learning environment. This study looked at the importance of moral education, and its role in implementing the dress code for students among university students especially between two types of university i.e. public university and private university. It looked on the dressing style of students, both male and female, and the factors that lead to their dressing pattern which is common among students. This study also advocated the students’ understanding of the content of dress codes in their learning institution and the role played by moral education in regard to dress code. The overall study highlighted students’ perception towards the implementation of the dress code and punishment in their learning institution. The methodologies used to carry out this study are questionnaires and interviews. This study will therefore ascertain the important of dress code among students at higher learning institution and the role of moral education in cultivating values in order to dress properly or decently. Key Words: moral education, dress code, higher learning institution, civilization.

Two Representations of the Moscow Art Theater Audience

2020 ◽  
Vol 17 (5) ◽  
pp. 462-476
Author(s):  
Alexander A. Ushkarev ◽  
Galina G. Gedovius ◽  
Tatyana V. Petrushina
Keyword(s):  
Online Community ◽  
Modern Art ◽  
Virtual Space ◽  
Demographic Parameters ◽  
Cultural Consumption ◽  
Cultural Activity ◽  
Behavioral Differences ◽  
Technological Revolution ◽  
Definition Of

The technological revolution of recent decades has already brought art to the broadest masses, and the unexpected intervention of the pandemic has significantly accelerated the process of migration of theatrical art to the virtual space, causing the corresponding dynamics of the audience. What is the theater audience in the era of digitalization and the spread of alternative forms of cultural consumption? How does the theater build its relationship with the audience today? In search of answers, we conducted a series of sociological surveys of the Chekhov Moscow Art Theater’s audience — both at the theater’s performances and in the online community of its fans. The purpose of this phase of the study was to answer the fundamental questions: do spectators surveyed in the theater and those surveyed online represent the same audience; what are their main differences; and what are the drivers of their spectator behavior? The article presents the main results of a comparative analysis of two images of the Moscow Art Theatre’s audience based on a number of content parameters by two types of surveys, as well as the results of a regression analysis of the theater attendance. The study resulted in definition of the qualitative and behavioral differences between the theater visitors and the viewers surveyed online, and identification of the factors of theater attendance for both of the represented audience groups. The study made it possible to clarify the role of age and other socio-demographic parameters in cultural activity, as well as the influence of preferred forms of cultural consumption (live contacts or online views) on one’s attitude to art, motivation and spectator behavior. The conclusions of the study, despite the uniqueness of the object, reflect the general patterns of the modern art audience’s dynamics.

DIGITAL ECONOMY AND GLOBALIZATION: THE IMPORTANCE OF DIGITAL ENTREPRENEURSHIP DEVELOPMENT

2020 ◽  
Vol 6 (3) ◽  
pp. 17-20
Author(s):  
Farxod Tursunov ◽  
Keyword(s):  
Business Models ◽  
Digital Economy ◽  
Management Systems ◽  
Entrepreneurship Development ◽  
New Business ◽  
Definition Of ◽  
Digital Enterprise ◽  
New Business Models ◽  
Digital Entrepreneurship

The article discusses the role of the digital economy in the development of the country, how it becomes the basis of the economy, new business models and management systems. The opinion of scientistsis analyzed, a definition of a digital enterprise is given

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