«The Klutkoism». Saransk Case of 1934.

The article is devoted to the events of the first part of 1930-ies in the Mordovian Autonomous Region. The politics struggle between different groups of the soviet and party ruling elite, which accompanied the process of the formation of Mordovian statehood and the korenization of the State machinery are considering as well. On the example of Mordovian oblast committee and Saransk town committee of VKP(b) some features inherent in the regional Soviet nomenclature of the 1930s are shown. The article acknowledges that in Mordovia, the struggle between various groups of the Soviet and Party elite was significantly influenced by the national factor and the process of indigenization of the administrative apparatus. At the same time, there was tension between the First secretary of the regional Party Committee sent from the outside, who tried to rely on his own proteges, and the regional nomenclature clans formed from local national cadres. Meanwhile, in the existing system of close-knit corporate groups and bureaucratic clans based on personal ties and mutual responsibility, there was a rapid degeneration of Party and Soviet executives. This led to the spread of such negative phenomena as leaderism, embezzlements, abuse of official position, etc. In preparing the article, the method of analyzing historical documents, historical and systemic, historical and comparative methods were used. Archival documents (from the Central State Archives of the Republic of Mordovia), as well as materials of the Soviet periodicals from the newspapers Volzhskaya Kommuna and Krasnaya Mordovia served as the basis for the source base of the article.

Black Tribute in the Spanish Americas

From the late 16th to the early 19th centuries, free individuals, families, and corporate groups whose reputations or self-descriptions defined them as Black in the Spanish Americas were subject to a specific tax. The royal tribute tax established the relationship between loyal vassals and a responsive Crown. Under Habsburg rule, tribute circumscribed the freedom of Black subjects but offered a path to privileges for those who provided services to the Crown. Attempts to levy the tax in the 16th and 17th centuries were wide-ranging but yielded comparatively small amounts of revenue. Tribute, nevertheless, affected many regions of the Spanish Americas, either by its collection or via the strategies Black people took to avoid it or contest its imposition. The responses of Black people and local officials to the tax determined how regularly it was enforced and how much revenue it would generate. Even where it failed, debates over tribute and attempts to collect it can reveal what it meant to be Black for colonial officials and ordinary people. Bourbon reforms led to an increasing emphasis on the fiscal potential of Black tribute, much of which became concentrated in the heart of New Spain. Hundreds of thousands of people not only paid tribute but were registered using new methods. The information produced within the tribute regime approximated the density, distribution, and interconnectedness of Black and Indian populations. In addition to the revenue and data its collection yielded, the imposition of Black tribute remains fundamental to understanding the colonial status, sense of identity, and experiences of Black people in the Spanish Empire.

Distribution Channels for Wine Tourism in New Zealand

<p>This study examines the structure of the distribution channels and the underlying factors influencing the most prominent channel choices within the wine tourism industry in New Zealand. This research specifically compares wine tourism in Marlborough and Auckland. It aims to provide a better understanding of the distribution channels for practitioners in the wine tourism industry, with the hope of assisting them to develop their wine tourism businesses successfully and manage the businesses growth effectively. This is a destination-based study performed by employing qualitative approaches focusing on the supply-side through semi-structured interviews. These in-depth interviews were conducted with the owners or managers of the local wine tour operators and wineries in the two regions. The findings generally show that wine tourism businesses place a clear priority on direct distribution of their wine tourism product to visitors “at destination”; the majority of customers of all these businesses are independent visitors. Specifically, overseas independent tourists comprise the largest portion of customers to local wine tour operators in Marlborough and Auckland. The wine tour operators work more actively with intermediaries and reach tourists “in market”, “while travelling” and “at destination” than wineries in these two regions. Marlborough wineries and Auckland wine tour operators and wineries receive domestic corporate groups, most of whom are approached “at destination” with direct distribution. Compared with wineries in Marlborough, more corporate groups use Auckland wine tour operators to visit wineries. Marlborough wineries and wine tour operators, and Auckland wine tour operators receive more international visitors, whereas the majority of visitors to Auckland wineries are from Auckland. When considering the function of wine tourism distribution channels, information provision, reservation and purchase are nearly equally important to local wine tour operators in both Marlborough and Auckland; the most widely used functions for Marlborough wineries is information provision; for Auckland wineries, information provision and purchase play significant roles in the distribution of wine tourism product. Factors influencing distribution channel choice include information provision cost, commissions, businesses’ attitudes towards tourism, perceptions of the Internet, service diversity, capacity, accessibility, availability, market segments, reputation and nature of intermediaries.</p>

Distribution Channels for Wine Tourism in New Zealand

<p>This study examines the structure of the distribution channels and the underlying factors influencing the most prominent channel choices within the wine tourism industry in New Zealand. This research specifically compares wine tourism in Marlborough and Auckland. It aims to provide a better understanding of the distribution channels for practitioners in the wine tourism industry, with the hope of assisting them to develop their wine tourism businesses successfully and manage the businesses growth effectively. This is a destination-based study performed by employing qualitative approaches focusing on the supply-side through semi-structured interviews. These in-depth interviews were conducted with the owners or managers of the local wine tour operators and wineries in the two regions. The findings generally show that wine tourism businesses place a clear priority on direct distribution of their wine tourism product to visitors “at destination”; the majority of customers of all these businesses are independent visitors. Specifically, overseas independent tourists comprise the largest portion of customers to local wine tour operators in Marlborough and Auckland. The wine tour operators work more actively with intermediaries and reach tourists “in market”, “while travelling” and “at destination” than wineries in these two regions. Marlborough wineries and Auckland wine tour operators and wineries receive domestic corporate groups, most of whom are approached “at destination” with direct distribution. Compared with wineries in Marlborough, more corporate groups use Auckland wine tour operators to visit wineries. Marlborough wineries and wine tour operators, and Auckland wine tour operators receive more international visitors, whereas the majority of visitors to Auckland wineries are from Auckland. When considering the function of wine tourism distribution channels, information provision, reservation and purchase are nearly equally important to local wine tour operators in both Marlborough and Auckland; the most widely used functions for Marlborough wineries is information provision; for Auckland wineries, information provision and purchase play significant roles in the distribution of wine tourism product. Factors influencing distribution channel choice include information provision cost, commissions, businesses’ attitudes towards tourism, perceptions of the Internet, service diversity, capacity, accessibility, availability, market segments, reputation and nature of intermediaries.</p>

How to Communicate Sustainability: From the Corporate Web to E-Commerce. The Case of the Fashion Industry

Sustainability strategy at companies has become a key business and management aspect for the development and success of an enterprise. The communication of strategies and actions relating to sustainability has become increasingly important for both companies and brands. This research studies the communication process that forms part of the sustainable strategy of fashion companies, ranging from the corporate website to e-commerce, and it proposes improvements for sustainability communication. Two new models are presented: the Operational Model for Evaluating Fashion Corporate Websites (OMEFCW) and the Operational Model for Evaluating Fashion E-Commerce (OMEFeC), based on the core dimensions of online sustainability communication (orientation, structure, ergonomics and content—OSEC), as established by Siano. In order to obtain an optimal view of the fashion industry, four corporate groups—two luxury fashion groups (Kering Group and Moët Hennessy Louis Vuitton (LVMH)) and two fast fashion groups (H&M Group and Intidex)—are compared. In addition, all of the e-commerce operations of the groups’ fashion brands are analyzed, a total of 32 brands. The results show that it is necessary to continue improving in terms of the communication of sustainability within the fashion industry, whilst demonstrating the great deficiency that exists regarding the communication of sustainability in the case of the brands’ e-commerce operations, which are precisely the web pages most visited by consumers.

Ethical and Legal Responsibility of Multinational Corporate Groups for a Fair Share of Taxes

This paper deals with the question whether there are reasons to deem multinational corporate groups ethically or legally responsible for paying their fair share of taxes. Ethical concepts argue that companies should generally be held responsible, but these findings contradict the mainstream market theory that understands companies as legal fictions and therefore not ethically but merely legally responsible. In contrast, we base our argumentation on the political-cultural market theory. We find that this theory provides reasons to ascribe an ethical responsibility for paying their fair share of taxes to multinational corporate groups. We argue, moreover, that this ethical responsibility also speaks for a legal responsibility. The prevailing tax law, particularly the arm's length principle, does generally not see groups as tax subjects. This currently missing legal responsibility gives reasons to rethink tax law. Therefore, we analyze whether the OECD Pillar One proposal may be an alternative to existing law.

1. Formation, classification, and registration of companies

This chapter considers the mechanics of formation and registration as well as the various types of companies which may be formed. The focus is on registered companies, registered under the Companies Act 2006. The chapter considers the role of the registrar of companies and the public registry and the types of companies which can be registered. The key categories are companies limited by shares and limited by guarantee. Private and public companies limited by shares as well as corporate groups are all considered. The chapter also looks briefly at alternative vehicles for business, such as partnerships, limited partnerships and limited liability partnerships.

3. Corporate personality

This chapter discusses the concept of corporate legal personality. This fundamental principle of company law—that the company on incorporation becomes a separate legal entity in its own right—was established by the House of Lords in Salomon v Salomon & Co Ltd. The Salomon principle and its consequences for individual companies and for groups of companies are considered. In limited circumstances, the court may disregard or pierce or lift the corporate veil and the narrow jurisdiction to do so is explained. The chapter also considers corporate groups in the light of Salomon, particularly with regard to the liability of parent companies for the actions of subsidiary companies.

Symbolical and Informational Component of the Organizational Culture in Displaced Higher Education Institutions of Ukraine (On the example of Mariupol HEI)

This paper analyzes organizations (corporate groups) that have withdrawn assets and personnel to the territory controlled by Ukraine consistently based on the relevant Ministry (Ministry of Education and Science of Ukraine) decision. In the first years of displacement, the “routine” issues associated with launching the educational process became relevant, as distinguished from the “high third mission” consisting in creating innovative infrastructure facilities, forming the entrepreneurial culture of employees and students, and suchlike. Organizations (rectorates) that followed integrated (overarching) strategies had a consistent (agreed) internal and external image, or they have elaborated a uniform organizational culture and succeeded in assisting their employees in the search for narratives. “Workplace” has become almost the only factor enabling reinforcing the professional and individual self-worth for displaced employees.

A macro-level investigation of transatlantic controlling shareholder's fiduciary duty

Legal systems around the world apply various strategies to mitigate agency costs between controlling and minority shareholders. A systematic review of the transnational law on the loyalty and care obligations of controlling shareholders reveals various doctrinal choices. This study aims to uncover the evolution of these choices by employing a law-in-context methodology. Accordingly, it seeks to explain the differences in governance selections by exploring the cultural, historical and socio-economic backgrounds of the particular legal systems in which organisations and decisions are embodied. I conduct a macro-level inquiry which focuses on the cultural environment and business history development to understand different doctrinal designs. In particular, I argue that those dissimilarities are a result of unique cultural-non-formal norms of corporate governance regarding the protection afforded to shareholders’ interests and they correspond to the historical development of the law of corporate groups across nations. As the macro-level investigation indicates, any initiative to globally converge corporate law and governance should be carried out with caution because it may distort the delicate normative equilibrium represented in a given jurisdiction.