Criminal Risk in Corporate Practice - Balancing Duties and Risk While Ensuring Corporate Compliance as an In-House Lawyer

Author(s):  
Leon Zwier ◽  
Lucy Kirwan
2000 ◽  
Vol 27 (1) ◽  
pp. 1-42 ◽  
Author(s):  
Gary John Previts ◽  
William D. Samson

In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company's inception in 1827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate disclosure practice. This paper represents a study of the annual report information made publicly available by one of America's first railroads, and one of the first modern U.S. corporations. In this paper, early annual reports of the B&O which detail its formation, construction, and operation are catalogued as to content and evaluated. Mandated in the corporate charter, the annual “statement of affairs” presented by the management and directors to stockholders is studied as a process and as a product that instigated the institutional corporate practice recognized today as “annual reporting.” Using a single company methodology for assessment of reporting follows a pattern developed by Claire [1945] in his analysis of U.S. Steel and utilized by other researchers. This study demonstrates the use of archival information to improve understanding about the origins and contents of early annual reports and, therein, related disclosure forms.


1997 ◽  
Vol 15 (1) ◽  
pp. 73-86 ◽  
Author(s):  
Patrick McHaffie

The current graphical rhetoric of advertising includes everything from images of the globe borrowed from the US space program (for example, Hewlett-Packard Corp. computer systems), to pseudotribal renderings of a very different sort [for example, Minute Maid's (The Coca Cola Co.) Fruitopia]. The use of these images are part of what Goldman calls the economy of ‘commodity signs’, where produced meanings are linked to commodities through the medium of the print or broadcast advertisement. The increased incorporation of global images in Western advertising presents an opportunity to analyze the ideological underpinning of the ‘new global economy’. The sheer volume of purchased advertising space places these often confusing images before our eyes at an increasing pace, producing meanings which tend to obfuscate and fetishize discourse related to globalism. A decoding of specific advertisements with the use of the Hewlett-Packard Corporation as a case study, juxtaposed against the real spatial practices of the company will reveal ruptures, contradictions, and incoherence in advertising messages which appropriate the symbolic power of global images.


Author(s):  
CACILDA NACUR LORENTZ ◽  
ALEXANDRE DE PÁDUA CARRIERI ◽  
ANTONIO DEL MAESTRO FILHO ◽  
LUIZ CLÁUDIO DE LIMA

ABSTRACT Purpose: To comprehend diversity on the organizational context. Originality/gap/relevance/implications: There are few critical studies on the subject, here grounded on the ideas of Derrida (2002) and on the theory of recognition of Honneth (2003). The comprehension of diversity is related to the construction of identity among individuals and refers to the concept of tolerance, enabling a discussion about recognition (or not) of differences. Key methodological aspects: Qualitative research, performed in organizations on the segments of mining and steel mill. Data were collected by focal groups submitted to discourse analysis. Summary of key results: It was found difficult to live with people of different groups. Diversity was also associated to difference and the topic recognition. It was evident that diversity should be managed in the organizational context, but the diversity that comes on the agenda of companies analyzed, including the HR practices, is the tolerable diversity. Key considerations/conclusions: Minority groups still lack of recognition, prevailing the valorization of a group over the others. To recognize differences is a challenging matter, considering the distance established between reflexive processes and the corporate practice. Finally, it is pointed out the need to promote actions that aim the equality of opportunities of treatment to the several groups present in the organization.


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