scholarly journals The Importance of Human Resources in Corporate Governance

2017 ◽  
Vol 8 (4-1) ◽  
pp. 161-164
Author(s):  
Bouziane Athmen ◽  
Belhadef Samia
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Human Resources ◽  
Agency Theory ◽  
Common Point ◽  
Secondary Sources ◽  
Literary Sources ◽  
The Status ◽  
The Relationship

Abstract The purpose of this research is to clarify the status of human resources in terms of corporate governance through chart analyses. These analyses are based on theoretical principles that clarify the relationship between human resources and corporate governance, and they are divided based on two perspectives. The first one is the corporate governance perspective, and the second is that of the human resources, whereas the administrative board is considered as a common point between them. Human resources is one the most important points that must be addressed by corporate governance. The literature review of this study includes the theories and models of corporate governance, such as the Agency Theory, and the Theory of Stakeholders, and Shareholders Model. As for the literary sources for the study of human resources, they include articles specialized in the study of corporate governance and human resources to analyze the relationship between them based on a series of methodological steps including the literature review and the collection of relevant data from primary and secondary sources.

scholarly journals Do audit committee characteristics of Bahraini listed companies have an effect on the level of internet financial reporting?

2016 ◽  
Vol 13 (3) ◽  
pp. 131-147 ◽  
Author(s):  
Sara AbdulHakeem Saleh AlMatrooshi ◽  
Abdalmuttaleb M. A. Musleh Al-Sartawi ◽  
Zakeya Sanad
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Financial Reporting ◽  
Audit Committee ◽  
Positive Relationship ◽  
Listed Companies ◽  
Financial Information ◽  
The Internet ◽  
Regression Test ◽  
The Relationship

Corporate Governance and IFR are influential topics that need to be addressed nowadays due to its importance. Especially since companies are growing and extending globally. This research is conducted in Kingdom of Bahrain through the year 2014, where it investigates the relationship between Audit Committee characteristics as a tool of CG and IFR. Literature review has been conducted, not to mention Multi-regression test was used to evaluate the relationship between Audit Committee characteristics and IFR for Bahraini listed companies. The results have showed that the relationship between Audit Committee characteristics and IFR is negative, which indicates that the Audit committee characteristics have no influence over the disclosure of financial information over the internet. However, Frequency of meeting of the board and Big4 resulted in a positive relationship with internet financial reporting. The study ends with a main conclusion and recommendation that contain certain steps and advices of disclosing financial information in an appropriate way through the internet in order to improve the relationship between Audit committee characteristics and IFR.

Inclusive leadership: new age leadership to foster organizational inclusion

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sunaina Chetan Kuknor ◽  
Shubhasheesh Bhattacharya
Keyword(s):  
Theoretical Model ◽  
Literature Review ◽  
Human Resources ◽  
Design Methodology ◽  
Human Resources Development ◽  
Inclusive Leadership ◽  
Content Type ◽  
Set Up ◽  
The Relationship ◽  
Practical Implications

Purpose This paper aims to investigate the relationship between inclusive leadership (IL) and organizational inclusion (OI) in literature and explores the contribution of IL and OI in human resources development (HRD). Design/methodology/approach The systematic literature review was undertaken from peer-reviewed journals. In total, 68 articles were critically analyzed to be included in the review highlighting the relationship between IL and OI. Findings The paper provides insights into leader behaviors that foster IL and how it differs from other styles of leadership. The paper also proposes a theoretical model to show the relationship between IL and OI. Practical implications The study will facilitate creating awareness in practitioners and academicians who think inclusion is mostly concerned with disabled learners, which is misleading. The paper will help the concerned stakeholders to formulate HRD practices to foster an inclusive culture at work. Originality/value The paper explores an area less researched and is among the few review papers investigating through the relationship between IL and OI and how they impact HRD practices in an organizational set-up.

Three essays on the dynamic ownership and governance of U.S. farmer cooperatives

2016 ◽  
Author(s):  
◽  
Jasper Grashuis
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Agency Theory ◽  
Financial Flexibility ◽  
Farmer Cooperatives ◽  
Two Samples ◽  
Relationship Of ◽  
The Relationship ◽  
Cooperative Governance

[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] In order to better understand the long-term behavior of farmer-owned economic organizations, the cooperative life cycle model is advanced and improved via the application of economic theory to each of its five phases. Specifically, transaction cost theory, property rights theory, and agency theory help explain the birth-to-death trajectory of farmer cooperatives, which tinker and reinvent to remain optimal in the competitive market. Tinkering is the adaptation of constitutional rights, policies, and procedures to adjust member objectives, and reinventing is defined as the adaptation of organizational scope or purpose to adjust cooperative actions. As such, tinkering and reinventing are two processes to maintain the long-term cooperative equilibrium. Another aspect of importance to the economic viability of farmer cooperatives is governance, which involves all the mechanisms to manage the separation of control and ownership. Cooperative governance is often assumed to be identical to corporate governance, yet differences in structures and objectives suggest otherwise. Secondary data analysis is conducted to descriptively inform the difference in governance and performance for two samples of agri-food firms and cooperatives. Demographically, all financial characteristics as well as most board and management characteristics are observed to be significantly different for the two samples. According to the main result of the empirical analysis, the causal impact of board size, female directorship, director independence, and director equity ownership on financial performance is also significantly different, which implies cooperative governance is not identical to corporate governance. As compared to the firm, the overall structure of farmer cooperatives is often analyzed in isolation. There exist typologies of the ownership structure, the governance structure, as well as the capital structure. However, the interrelationship is underexplored. To address the gap in the literature, a three-dimensional framework is informed by agency theory, finance theory, and cooperative theory. The three dimensions are member ownership diversity, member control delegation, and financial flexibility, for which a positive linear relationship is hypothesized. Primary survey data is collected for the full population of U.S. farmer cooperative to test hypotheses of the framework. Based on 371 survey responses, a relatively wide tunnel of cooperative life is observed in which low ownership diversity and low member control delegation do not correspond to high financial flexibility. Further, empirical data analysis indicates the relationship of ownership and capital is independent, while the relationship of ownership and governance is bi-directional.

Apollodoros' Mother: The Wives of Enfranchised Aliens in Athens

1991 ◽  
Vol 41 (1) ◽  
pp. 84-89 ◽  
Author(s):  
C. Carey
Keyword(s):  
Legal Status ◽  
Fourth Century ◽  
Legal Basis ◽  
Tentative Conclusion ◽  
Literary Sources ◽  
The Status ◽  
Roman Military ◽  
The Difference ◽  
The Relationship ◽  
The City

The banker Pasion, father of the notorious fourth-century litigant and politician Apollodoros, some of whose speeches have survived under the name of Demosthenes, was originally a slave; freed by his owners, he made a substantial fortune from banking and subsequently received Athenian citizenship for his generous gifts to the city. At [Dem.] 59.2 we are given a paraphrase of the decree which enfranchised him: 'Aθηναον εἶναι Πασωνα κα κγνους τοὺς κενου ‘[the Athenian people voted] that Pasion and his descendants should be Athenian’. In common with inscriptions recording grants of citizenship, and unlike Roman military diplomata, the decree appears to have ignored Pasion's wife Archippe. The silence of the decrees of enfranchisement is echoed in the literary sources, with the result that we have no explicit testimony to the legal status of the wife of an alien who was granted Athenian citizenship. M. J. Osborne assumes that the status of the wife was in no way affected by the grant; she remained an alien. D. Whitehead has argued that in such cases the wife's status was indeterminate; in the event of the death of her first husband she might find herself married either to an Athenian citizen or to an alien, whereupon her status would be defined according to that of her husband. This article will argue that Archippe's status was unaffected by Pasion's receipt of citizenship, that is, that she remained a metic. I shall then proceed to consider the question of the implications of the difference in status of Pasion and Archippe subsequent to his enfranchisement for the legal basis of the relationship between them, and finally draw a tentative conclusion about the date of Pasion's receipt of citizenship.

scholarly journals Corporate governance from the perspective of the past and the present and the need to fill an international GAP

2016 ◽  
Vol 6 (4) ◽  
pp. 96-101
Author(s):  
Tariq Tawfeeq Yousif Alabdullah
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
The Past ◽  
Number Of Factors ◽  
The Relationship ◽  
Shed Light ◽  
Over Time

Corporate governance (CG) emerged many centuries ago, despite the debate on this subject and the widely-held view that it commenced in the 2000s. Thus, CG is not a new practice and over time it has become a precise system. In this study, the origins of CG are examined by the author in order to shed light on the underlying facts concerning the roots of this discipline and its history. By introducing such facts, it provides the background of the emergence of CG as clear principles and mechanisms. In the organizational sense, this study is considered important for both investors and organizations in applying the principles of CG and its mechanisms in all countries worldwide. The objective of this paper is to provide useful information to both researchers and practitioners in relation to CG including the fundamental principles and its history. This paper will present a solution to fill the gap in the literature concerning the relationship between CG and a firm’s performance in such instances when the results of examining such a relationship are found to be inconsistent. A number of factors have contributed to this author’s desire to research the relationship between a firm’s performance and CG and that includes the author’s experience and understanding of accounting over the years especially in the CG discipline, and also further to an in-depth literature review.

scholarly journals Analisis Pengembangan Sumber Daya Manusia Dalam Perspektif Syariah

2021 ◽  
Vol 7 (1) ◽  
pp. 403
Author(s):  
Anisatul Maghfiroh
Keyword(s):  
Literature Review ◽  
Human Resources ◽  
Human Resource Development ◽  
Human Resource ◽  
Resource Development ◽  
Organizational Environment ◽  
Islamic Perspective ◽  
The Relationship

Human Resources is something that is very influential for the progress of an institution. Without quality human resources, an institution will not develop and may even experience setbacks. Therefore, every organization must prepare a program that contains activities that can increase the capabilities and professionalism of human resources so that the organization can survive and develop in accordance with the organizational environment. This program is usually referred to as human resource development. Sharia are the laws that govern the relationship between humans and creators and creatures. This study aims to determine how the Islamic perspective on human resource development. This study is a literature review using sharia as an approach, namely examining the problem with books and scientific works. The results of this study indicate that human resource development in the persective of sharia is a development in the form of training in skills, knowledge, behavior and sharia competence.

Corporate Governance and Organizational Social Responsibility: discussion about the Multilatinas case

2021 ◽  
Vol 37 (71) ◽  
pp. e2310975
Author(s):  
Carlos Tello-Castrillón
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Theoretical Model ◽  
Literature Review ◽  
Social Responsibility ◽  
Conceptual Frame ◽  
The Subject ◽  
Corporate Social ◽  
The Relationship

This paper explores the relationship between Corporate Governance and Corporate Social Responsibility (or Organizational Social Responsibility). To this end, the document is based on a case study about a Colombian long-tradition firm known as Organización Carvajal, which has extended its activity all over Latin America. The case study covers the period 2008-2015, between the arrival of a non-family CEO to the last year containing enough information about the subject at the research time. The relationship between the Corporate Governance and the Organizational Social Responsibility is studied based on a model that considers the interest of the majority-owners-block-family and CEO about the firm outlays for the Organizational Social Responsibility. The presentation is built as follows: first, central issues of the disciplinary context are shown. They are centered on placing the Corporate Governance-Organizational Social Responsibility relationship in Multilatinas among the organizational discussion. Second, the literature review explains the conceptual frame to visualize both the relationship mentioned above and the fieldwork. This part sets the theoretical model used as a referent. Finally, the case is described, discussed and the conclusions incorporated. The findings suggest that the CEO – owner agency problem in this Multilatina is not significant enough to become the main reason to alter the relationship between Corporate Governance and Organizational Social Responsibility.

The relationship between religious and national identity in the case of Transylvanian Saxons (1933–1944)

2011 ◽  
Vol 39 (2) ◽  
pp. 161-180 ◽  
Author(s):  
Cristian Cercel
Keyword(s):  
Central And Eastern Europe ◽  
Political Scientist ◽  
Traditional Model ◽  
National Socialist ◽  
Secondary Sources ◽  
Lutheran Church ◽  
Wide Range ◽  
The Status ◽  
German Speaking ◽  
The Relationship

Hitler's coming to power in Germany had its key consequences upon the fate of the German minorities in Central and Eastern Europe. The German community in Romania constituted no exception. After 1933, a process of radicalization can be noticed in the case of the Transylvanian Saxons, one of the several German-speaking groups in Romania. The phenomenon has already been analyzed in its political and economic dimensions, yet not so much in its social ones. This article looks at the latter aspect, its argument being that the Nazification of the Transylvanian Saxon community can be best comprehended by using a conceptual framework developed by political scientist Donald Horowitz in the early 1970s. The analysis uses a series of contemporary sources (diaries, issues of the official periodical of the Lutheran Church in Transylvania, Kirchliche Blätter), but also a wide range of secondary sources, academic and literary. Consequently, the article shows that especially after 1933, the Lutheran affiliation, highly relevant for the production and reproduction of the traditional model of Transylvanian Saxon identity, shifted from the status of a criterion of identity to a mere identification indicium. At the same time, the attraction of a (Pan-) German identity, with its Nazi anchors, became stronger and the center of gravity for Transylvanian Saxon identity radically moved towards German ethnicity, in its National-Socialist understanding.

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