governance structure
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2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Caroline Tarillon

PurposeNew technology-based firms (NTBFs) are a great potential source of job creation and economic growth. In France, strong heterogeneity of their growth trajectories is observed yet many of them remain small. A better understanding of these trajectories is thus necessary. The purpose of this paper is to explore the influence of individual and organisational factors on 253 growth trajectories of NTBFs.Design/methodology/approachThe authors use a Heckman ordered probit model to study explanatory factors of growth trajectories in NTBFs created between 1999 and 2012. This method allows them to study the determinants of the presence of a growth dynamics at the same time as the determinants of growth intensity.FindingsThe model shows that entrepreneurs play a weak role in understanding the growth trajectories of their company. Rather, it is organisational factors – such as the level of innovation and the governance structure – that explain initiation of a growth trajectory and the intensity of the growth.Originality/valueBy using an original methodology, the authors highlight the importance of organisational factors and encourage entrepreneurs to develop a governance structure focused on internal stakeholders to support growth.


2022 ◽  
Vol 14 (1) ◽  
pp. 469
Author(s):  
Jihwan Choi ◽  
Hyungju Park

This study examines the association between the effective corporate tax rate and the volatility of future effective corporate tax rates in Korean companies. We analyzed the effect of corporate governance on the association between tax avoidance and tax risk. Our sample is comprised of all the firms listed on the Korea Composite Stock Price Index market. We measure each firm’s tax avoidance as GAAP ETR, Cash ETR, and BTD, and use the corporate governance rating of the Korea Corporate Governance Service to measure corporate governance. Our results show that the volatility of the effective corporate tax rate and the effective corporate tax rate would have a significant negative association. Our results show that tax risk decreases when the corporate tax avoidance level increases and the tax risk increases when the corporate tax avoidance level decreases. In addition, we find that the better the corporate governance structure, the higher the level of supervision and control of managers, thereby mitigating the impact of tax evasion on future corporate tax risk. The findings of this study regarding tax avoidance and corporate governance are important for investors because tax risk can significantly affect investor welfare.


2022 ◽  
pp. 414-433
Author(s):  
Teemu J. Tokola ◽  
Thomas Schaberreiter ◽  
Gerald Quirchmayr ◽  
Ludwig Englbrecht ◽  
Günther Pernul ◽  
...  

This chapter presents an implementation of a cybersecurity education program. The program aims to address some issues identified in current cybersecurity teaching in higher education on a European level, like the fragmentation of cybersecurity expertise or resource shortage, resulting in few higher education institutions to offer full degree programs. As a result of the Erasmus+ strategic partnership project SecTech, the program tries to overcome those issues by introducing collaborative development to cybersecurity education. SecTech lays the foundations for a collaborative education program, like the definition of a clear content, module and delivery structure, and the appropriate tool support to facilitate collaboration and content reuse. Additional effort is required to achieve long-term success, including the creation of a community that drives the content creation and maintenance, as well as an independent governance structure to steer the project in the long-term. While the project focuses on European collaboration, a global community is envisioned.


2022 ◽  
pp. 1-21
Author(s):  
Yeoul Hwangbo

This chapter dealt with the characteristics, the governance structure, policy-making process, the main thrusts, and regional governance of Korean smart cities. Korea defined a smart city as a platform to improve the quality of life for citizens, enhance the sustainability of cities, and foster new industries by utilizing innovative technologies of the Fourth Industrial Revolution era. The smart city consists of three components including technologies, services, and applications, and legislation. Ministry of Land, Infrastructure, and Transport has been in a position to play a leading role in developing smart cities and has accordingly been pushing for deregulation while other ministries have been devoted to the programmes under the inter-agency collaboration framework. The Seoul smart city initiatives are reviewed in terms of policy process including policy formulation, policymaking, policy implementation, and policy evaluation. The chapter also suggests ASEAN regional cooperation types in response to the COVID-19 pandemic.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
V.V. Renuka ◽  
Bhasi Marath

PurposeThe aim of this research is to analyze empirical evidence of the effect of governance structure (GS) on perceived success of the succession process. It is also reported that in India, family firms have a more informal organization structure and governance and have an informal and unplanned approach to bringing the successors into family business. Previous studies have reported that GS is an important factor for a successful succession process. This study examines the role of management succession planning as an intervening variable to achieve perceived success of the succession process.Design/methodology/approachData have been collected using a questionnaire schedule with 113 respondents who are successors from family business firms in Kerala, India. The study uses snowball sampling technique. Partial least square-structural equation modeling has been used to do data analysis.FindingsThe results of the study showed that GS has a significant positive effect on the success of the succession process. GS has a significant positive effect on management succession planning. Management succession planning partially mediates the relationship between GS and perceived success of the succession process.Research limitations/implicationsThe results of the study indicate the effect of GS on the relationship between, perceived success of the succession process and management succession planning. The mediating role of management succession planning in the above relationship is also confirmed. Therefore, before starting the succession process a good GS should be put in place for ensuring the success of the succession process. Family firms must implement the succession plan well to make the succession process successful.Originality/valueThe main contribution of the study is to empirically investigate the effect of GS and management succession planning to enhance the success of the succession process.


Author(s):  
Syofyan Amrani ◽  

This study is related to the concept of public institution on principal agent relationship, namely the relationship between the Village Head and the Village Secretary in local government named Dolok Masihul. The number of villages studied were 44 respondents. Analysis statistical investigates relationship of research variable and using multiple regressions model. After analysing was known that formal contract had a significant positive effect on village funds allocation with value of 0.355. it means both head villager and secretaries had the competence and authority to carry it out, as Pascal (1997), Meinard (1997), Sarwoko (2010: 28) and Syofyan (2019). Hypothesis is accepted. Transaction costs have a negative effect and the hypothesis is rejected. Transaction costs refer to the governance structure as (Klein, 1999: 464-466), (Williamson, 1985). This result is different from the research by Syofyan (2019). Agency costs have coefficient value 0.072. It means agency cost significant to village funds. The hypothesis is accepted. Agency costs in this study are coaching and supervision that are positively related to the total allocation of village funds. This result is in line with Syofyan (2019).


Author(s):  
Özgün Erler Bayır ◽  
◽  
Kevser Mermer Akmaz ◽  
Özgür Aktaş

Throughout the years, the identity and institutional capacity of the European Union (EU) has changed. As a global actor in international politics, the EU has perceived the need for developing a comprehensive space policy perspective. This perspective has evolved by the changing dynamics of the space ecosystem i.e., “New Space”, and it is a phenomenon that consists of new business models, new technologies, new markets, new value chains, and new actors. New actors in space activities have drastically altered the dynamics of space activities. This paper aims to examine the new actors in the context of European space governance, and scrutinise the tendencies of space companies so as to develop a better understanding of the European space system. The article concludes that, being aware of the undeniable importance of space applications and the security of space systems, the EU attaches importance to catching the “New Space” trend in its governance structure and encouraging appropriate changes in the sector.


2021 ◽  
Vol 3 (3) ◽  
pp. 201-216
Author(s):  
Mohammad Nur Ullah ◽  
Muhammad Sayadur Rahman

The inclusive philosophy of good governance is almost indispensable for the progress of state democracy in Bangladesh. However, the Bangladesh government is fighting a malicious virus in the governance structure that is visible in all sectors of the state. Against this backdrop, an attempt has been made to comprehend the general state of good governance in Bangladesh according to World Governance Indicators (WGI) of the World Bank. This study is based on mixed approach containing quantitative data from World Bank website (world economy.com) and qualitative data from existing literatures. The collected data have also been analyzed through table, chart and text. This paper found, the current situation in Bangladesh is appalling and detrimental to the socio-economic development of the country. This situation is crisscrossed by overpopulation, politicization, bureaucratization, corruption, poverty, broken law and order, and the narrow game of politics. This paper then outlines some of the policy guidelines needed to define good governance principles in Bangladesh. The results of this study are expected to be useful for policymakers in devising appropriate strategies to ensure good governance at all levels of government.


Author(s):  
Minyoung Ku ◽  
Ahreum Han ◽  
Keon-Hyung Lee

The debate continues as to which governance structure is most appropriate for collaborative disaster response, particularly between centralization and decentralization. This article aims to contribute to this debate by analyzing the structural characteristics of a multisectoral network that emerged and evolved under strong state control during the 2015 outbreak of Middle East respiratory syndrome-coronavirus (MERS) in South Korea. This study particularly focuses on the evolution of intra- and inter-sectoral collaboration ties in the network. The data for the study were collected through a content analysis of government documents and news articles. Using social network analysis, the authors found that the network evolved into a centralized structure around a small number of governmental organizations at the central level, organizing the ties between participating organizations rather hierarchically. The network displayed a preponderance of internal ties both among health and non-health organizations and among public and nonpublic health organizations, but under different influences of structural characteristics. This tendency was intensified during the peak period. Based on these findings, the authors conclude that the centralization of disaster management may not or only marginally be conducive to cross-sector collaboration during public health disasters, calling for a careful design of governance structures for disaster response.


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