scholarly journals National Culture and Competitive Strategy Disclosure in Global Airline Strategic Alliances

2010 ◽  
Author(s):  
Catherine Giapponi ◽  
Carl Scheraga
Keyword(s):  
Cultural Identity ◽  
National Culture ◽  
Strategic Alliances ◽  
Competitive Strategy ◽  
Annual Reports ◽  
Corporate Transparency ◽  
Airline Alliances ◽  
Financial Governance ◽  
The Relationship ◽  
Airline Alliance

Corporate transparency, which involves financial, governance, and competitive strategy disclosure, may have implications with respect to the development and effectiveness of alliance systems. This study investigates the intensity of competitive strategy disclosure, which has received little attention in the literature by the members of the three major airline alliances, Star, oneworld, and SkyTeam. Through an examination of the corporate annual reports of each participant, the level of strategy disclosure is assessed. Further, based on the seminal work of Gray (1988) that explored the relationship between a country's cultural profile and the level of disclosure by corporations in that country, the study investigates the relationship between the intensity of disclosure and the cultural identity of each of the airline alliance members.

scholarly journals Cross-Cultural Factors and Corporate Governance Transparency in Global Airline Strategic Alliances

2010 ◽  
Author(s):  
Catherine C. Giapponi ◽  
Carl Scheraga
Keyword(s):  
Corporate Governance ◽  
National Culture ◽  
Strategic Alliances ◽  
Annual Reports ◽  
Temporal Orientation ◽  
National Cultures ◽  
Airline Alliances ◽  
Governance Transparency ◽  
The Impact ◽  
The Relationship

This paper argues that a critical dimension in understanding the factors that inhibit the effectiveness and benefits of airline alliances is corporate transparency. Specifically, the issue of transparency in corporate governance is considered. Corporate governance is the set of institutional arrangements affecting corporate decision making, and deals with the relationship among various participants in determining the direction and performance of corporations. However, airline strategic alliances span an array of national cultures which influence the development of such relationships. The impact of national culture as a determinant of governance transparency is also investigated in this paper. This study draws on the literature which examines the impact of national culture on international joint ventures and governance systems. National cultures are described by Hofstede's five dimensions of power distance, uncertainty avoidance, individualism, masculinity, and temporal orientation. Governance transparency is investigated by the examination of corporate annual reports. Thus, this study investigates not only the level of corporate governance transparency demonstrated by participants in each of the three major airline alliances, but the relationship between said governance transparency and the cultural identity of each of the participants.

scholarly journals Pengaruh Perencanaan Pajak dan Kepemilikan Manajerial Terhadap Nilai Perusahaan dengan Transparansi Perusahaan Sebagai Variabel Moderasi

2019 ◽  
Vol 3 (4) ◽  
pp. 367
Author(s):  
Sulistyo Wahyudin Hidayat ◽  
David Adechandra Ashedica Pesudo
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Tax Planning ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Corporate Transparency ◽  
Analysis Technique ◽  
Negative Effect ◽  
The Relationship

A B S T R A KPenelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak dan kepemilikan manajerial terhadap nilai perusahaan dengan transparansi perusahaan sebagai variabel moderasi. Penelitian ini menggunakan laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2017. Teknik analisis yang digunakan dalam penelitian ini yaitu deskriptif statistik, analisis regresi linear regresi linear berganda. Hasil pengujian ini menunjukkan perencanaan pajak berpengaruh positif terhadap nilai perusahaan, kepemilikan manajerial berpengaruh negative terhadap nilai perusahaan, dan transparansi perusahaan memoderasi hubungan antara perencanaan pajak dan kepemilikan manajerial terhadap nilai perusahaan. Hal ini di karenakan banyak informasi yang diungkapkan oleh manajemen pada laporan keuangan atau tahunannya, maka pemilik perusahaan dan investor dapat lebih mengetahui kondisi peusahaan yang sebenarnya.Kata Kunci: Perencanaan Pajak, Kepemilikan Manajerial, Nilai Perusahaan, Transparansi PerusahaanA B S T R A C TThis study aims to determine the effect of tax planning and managerial ownership on firm value with company transparency as a moderating variable. This study uses annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The analysis technique used in this study is descriptive statistics, multiple linear regression. The results of this test indicate tax planning has a positive effect on firm value, managerial ownership has a negative effect on firm value, and corporate transparency moderates the relationship between tax planning and managerial ownership of firm value. This is because there is a lot of information disclosed by management in its financial or annual reports, so that company owners and investors can better know the real condition of the company.Keywords: Tax Planning, Managerial Ownership, Corporate Value, Corporate Transparency

scholarly journals Spatially Characterizing Major Airline Alliances: A Network Analysis

2021 ◽  
Vol 10 (1) ◽  
pp. 37
Author(s):  
Chun-Hsiang Chan ◽  
Tzu-How Chu ◽  
Jiun-Huei Proty Wu ◽  
Tzai-Hung Wen
Keyword(s):  
International Market ◽  
Air Transportation ◽  
Asia Pacific ◽  
Airline Alliances ◽  
Service Areas ◽  
The Impact ◽  
The Relationship ◽  
Competitive Regions ◽  
Airline Alliance ◽  
Entire Network

An airline alliance is a group of member airlines that seek to achieve the same goals through routes and airports. Hence, airports’ connectivity plays an essential role in understanding the linkage between different markets, especially the impact of neighboring airports on focal airports. An airline alliance airport network (AAAN) comprises airports as nodes and routes as edges. It could reflect a clear collaborative proportion within AAAN and competitive routes between AAANs. Recent studies adopted an airport- or route-centric perspective to evaluate the relationship between airline alliances and their member airlines; meanwhile, they mentioned that an airport community could provide valuable air transportation information because it considers the entire network structure, including the impacts of the direct and indirect routes. The objectives are to identify spatial patterns of market region in an airline alliance and characterize the differences among airline alliances (Oneworld, Star Alliance, and SkyTeam), including regions of collaboration, competition, and dominance. Our results show that Star Alliance has the highest collaboration and international market dominance among three airline alliances. The most competitive regions are Asia-Pacific, West Asia, Europe, and North and Central America. The network approach we proposed identifies market characteristics, highlights the region of market advantages in the airline alliance, and also provides more insights for airline and airline alliances to extend their market share or service areas.

The Moderating Effect of National Culture on the Relationship between Entrepreneurial Orientation and Strategic Alliance Portfolio Extensiveness

2002 ◽  
Vol 26 (4) ◽  
pp. 145-160 ◽  
Author(s):  
Louis Marino ◽  
Karen Strandholm ◽  
H. Kevin Steensma ◽  
K. Mark Weaver
Keyword(s):  
The Netherlands ◽  
National Culture ◽  
Strategic Alliances ◽  
Entrepreneurial Orientation ◽  
Strategic Alliance ◽  
Moderating Effect ◽  
Alliance Formation ◽  
Alliance Portfolio ◽  
The Relationship

This study examines the influence that national culture has on the relationship between entrepreneurial orientation and strategic alliance formation. Using a sample of small- to medium-sized enterprises located in Finland, Greece, Indonesia, Mexico, the Netherlands, and Sweden, we find that firms with higher levels of entrepreneurial orientation will use strategic alliances more extensively (i.e., use a greater number of agreements) than those firms with a weaker entrepreneurial orientation. Moreover, this relationship is strengthened in those countries that demonstrate either feminine or collective characteristics.

The Annual Reports of the Prison Commissioners for Scotland and Religion, 1903–1931

2019 ◽  
Vol 48 (1) ◽  
pp. 83-101
Author(s):  
Cameron McKay
Keyword(s):  
Annual Report ◽  
Annual Reports ◽  
Individual Choice ◽  
Drinking Habits ◽  
Parental Neglect ◽  
Late Nineteenth ◽  
Causes Of Crime ◽  
Criminological Theories ◽  
The Relationship ◽  
Insight Into

During the late nineteenth and early twentieth century penologists began to explore the possibility that environment and upbringing, as opposed to individual choice, were the causes criminality. The Prison Commissioners for Scotland, the devolved body who administered prisons north of the border, were not immune to this wider trend. Smith has argued that from the 1890s onwards the Commissioners began to accept that criminality was caused by social problems, namely alcoholism, but also parental neglect, poor education and poverty. In their efforts to test these new criminological theories, the Commissioners began to make more careful enquiries into the backgrounds of their charges. From 1896 to 1931 the Commissioners interviewed a sample of prisoners each year and included the findings in their annual report. Although the main focus of these interviews was on the upbringing and drinking habits of prisoners; by the 1900s the Commissioners seem to have added irreligion to the growing list of etiological causes of crime, and from 1903 onwards prisoners were asked to give details on their religious habits. Although it is debateable how much the Prison Commissioners revealed about the relationship between religion and crime, they did however provide a useful insight into the religiosity of the average prisoner.

Freud and Jewish Dreaming

2001 ◽  
Vol 3 (1) ◽  
pp. 18-27 ◽  
Author(s):  
Stephen Frosh
Keyword(s):  
Cultural Identity ◽  
Jewish Tradition ◽  
Creative Activity ◽  
Jewish Thought ◽  
The Relationship ◽  
Biblical Figures

This paper describes some links between Freud's creative activity in The Interpretation of Dreams and his identification with the biblical figures of Joseph and Moses. In particular, it draws on traditional Jewish thought on the relationship between prophecy and dreaming, and on the characters of Joseph and of Moses. It is argued that The Interpretation of Dreams shows Freud exploring aspects of his gendered and cultural identity and finding a place for himself as a provocative and iconoclastic ‘dreamer’ in the Jewish tradition.

A Meta-Analytic Review of the Relationship Between Learning Organization and Organizational Performance and Employee Attitudes: Using the Dimensions of Learning Organization Questionnaire

2021 ◽  
pp. 153448432098736
Author(s):  
Boreum Ju ◽  
Yunsoo Lee ◽  
Sunyoung Park ◽  
Seung Won Yoon
Keyword(s):  
Organizational Performance ◽  
National Culture ◽  
Learning Organization ◽  
Meta Analysis ◽  
Negative Relationship ◽  
Employee Attitudes ◽  
Future Research ◽  
Analytic Review ◽  
Dimensions Of Learning ◽  
The Relationship

The purpose of this meta-analysis study is to examine the correlations between the Dimensions of Learning Organization Questionnaire (DLOQ) and frequently examined outcomes including organizational performance and employee attitudes. Positive relationships were found between the DLOQ and organizational performance (e.g., financial, knowledge, and innovative performance) and employee attitudes (e.g., organizational commitment and job satisfaction) and the sub-dimensions (e.g., affective, continuance, and normative commitment), with a notable exception of a negative relationship between the DLOQ and turnover. Because the DLOQ has been used in many countries over the years, this study also examined the influence of national culture on the outcomes. Power distance moderated the relationship between the learning organization and overall organizational performance. Our meta-analytic review makes substantive contributions to the literature on the learning organization concept and the study of national culture as a significant moderator. Implications of these findings and suggestions for future research are discussed.

A Progressive View on Religion and Modern Art

2015 ◽  
Vol 19 (5) ◽  
pp. 488-530
Author(s):  
Cynthia Fowler
Keyword(s):  
Cultural Identity ◽  
Modern Art ◽  
Religious Art ◽  
Wide Range ◽  
Museum Professionals ◽  
The Relationship

This article examines the Religious Art of Today exhibition, originally held in 1944 at Boston’s Institute of Modern Art and then reformulated for the Dayton Art Institute in Ohio. The exhibition was eclectic in that it included a wide range of artists and a diversity of faiths, and engaged the debate held among museum professionals about the relationship between religion and modern art. The article focuses closely on Catholic, Jewish, and Navajo art included in the exhibition. The IMA’s commitment to the figurative tradition afforded artists the opportunity to explore their identities—as Jews, as Catholics, as Navajos—using recognizable religious subjects. That the works in the exhibition were selected as representative of modern art resulted in a convergence of discourses related to modern art with those of religious/cultural identity.

ECP02-01 - Globalisation and the impact of economic factors on psychiatric disorders

2011 ◽  
Vol 26 (S2) ◽  
pp. 1795-1795
Author(s):  
D. Bhugra
Keyword(s):  
Mental Health ◽  
Cultural Identity ◽  
Economic Status ◽  
Psychiatric Morbidity ◽  
Economic Factors ◽  
Socio Economic Status ◽  
Level Of Economic Development ◽  
Migration Experiences ◽  
The Impact ◽  
The Relationship

IntroductionWith the process of globalisation in full flow, the movement of people and products across the globe has brought a series of difficulties. With migration the socio-economic status of the individuals may change with the likelihood that this status will be lower rather than higher, although depending upon the reasons for migration this may change too.ObjectivesLiterature shows that low socio-economic status is associated with a higher level of psychiatric morbidity.AimsWhether migration acts as a mediator needs to be investigated further.MethodsVarious studies have shown that rates of psychosis are elevated in migrants though these rates are differentially increased in different groups indicating that factors other than migration may be at play.ResultsIn this presentation the literature and link the acculturation and cultural identity with post-migration experiences will be reviewed.ConclusionA link exists between the perceptions within cultures and level of economic development of what constitutes mental health. The state of advancement of mental health services of a country will certainly have a large impact on prevalence rates. Further investigation should be carried out to examine in greater depth the relationship between social inequality and disorder prevalence, as distinct from income inequality.

IMPACT OF CORPORATE GOVERNANCE ON FIRM PERFORMANCE: EVIDENCE FROM PAKISTAN

2021 ◽  
Vol 02 (01) ◽  
pp. 16-28
Author(s):  
Feryal Zafar ◽  
Shaheera Munir ◽  
Muhammad Saqib Khan
Keyword(s):  
Corporate Governance ◽  
Decision Makers ◽  
Annual Reports ◽  
Board Independence ◽  
Negative Effects ◽  
Research Issues ◽  
Listed Firms ◽  
Analysis Technique ◽  
Dependent Variables ◽  
The Relationship

The study attempts to figure out the relationship between the performance of the firms and corporate governance in Pakistan. Governance mechanisms used in this study are CEO duality, Independence of Board, Size of Board, and Ownership Concentration. While, the ROA and ROE have been used as dependent variables to measure the performance of firms. Using regression analysis technique on 10 listed firms trading over four years from 2014-2017, the results have been derived. The data regarding all the variables have been collected from all the companies’ annual reports. The discoveries of the study direct that fundamentals of corporate governance such as the Size of the Board, Ownership, and Duality Concentration of CEO have negative effects on performance of organization, as measured by ROA and ROE. While Board independence positively affects the performance of firms. The results are thus significant and provide valuable information for the decision makers about the research issues under consideration.

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