Search results

This study explores a hegemonic alliance and the role of relational forms of accounting and accountablity in the making of contemporary capitalism.

We use the WikiLeaks “Cablegate” documents to provide an account of the detailed machinations between interest groups (corporations and the state) that are constitutive of hegemonic activity.

Our analysis of the “Cablegate” documents shows that the US and Chevron were crafting a central role for Turkmenistan and its president on the global political stage as early as 2007, despite offical reporting beginning only in 2009. The documents exemplify how “accountability gaps” occlude the understanding of interdependence between capital and the state.

The study contributes to a growing idea that official accounts offer a fictionalized narrative of corporations as existing independently, and thus expands the boundaries associated with studying multinational corporate activities to include their interdependencies with the modern state.

The study traces how global capitalism extends into new territories through diplomatic channels, as a strategic initiative between powerful state and capital interests, arguing that the outcome is the empowerment of authoritarian states at the cost of democracy.

The study argues that previous accounting and accountability research has overlooked the larger picture of how capital and the state work together to secure a mutual hegemonic interest. We advocate for a more complete account of these activities that circumvents official, often restricted, views of global capitalism.

To demonstrate how the Society of Jesus (Jesuits) in the United States through the “National Jesuit Committee on Investment Responsibility” played a significant role as a socially conscious institutional and religious investor in influencing Chevron’s Human Rights Policy 520 and to analyze the factors that contributed to a successful shareholder engagement with the company.

Case study based on firsthand information.

1. Our conclusion offers support for Allen et al.’s (2012) conclusion of legitimacy (credibility) being the dominant force in a successful engagement.

2. We found that coalition-building is a significant moderating variable in increasing shareholder salience. This finding contradicts the study by Gifford (2010).

Our conclusion offers support for Allen et al.’s (2012) conclusion of legitimacy (credibility) being the dominant force in a successful engagement.

We found that coalition-building is a significant moderating variable in increasing shareholder salience. This finding contradicts the study by Gifford (2010).

The chapter is based on the actual process of shareholder engagement with Chevron Corporation that led to the human rights policy and is written mainly based on firsthand information.

This paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management schemes in an international context. The strategic adoption of transfer pricing by transnational corporations is controversial since it affects wealth transfers.

This paper adopts a micro-rhetorical analysis of submissions to a recent government Inquiry in Australia based on Aristotle's appeals of logos, ethos and pathos. The arguments used by Chevron Australia, and its protagonist civil society organisation, the Tax Justice Network highlight the vexed nature of tax management schemes.

Transfer pricing (TP) is more than a mere technical practice, as it involves wealth transfers initiated by powerful economic players. From a neoliberal justification of fair markets and shareholder wealth maximisation, the moral ambiguity is attenuated because it is accepted as a normative social ideal.

Prior studies on TP and tax schemes are primarily theoretical and conceptual. This paper adopts a rhetorical approach which provides important insights into the communication devices used to legitimate taken-for-granted ideas about corporate actions.

The purpose of this study is to investigate the aerodynamic characteristics of subsonic jet emanating from corrugated lobed nozzle.

Numerical simulations of subsonic turbulent jets from corrugated lobed nozzles using shear stress transport k-ω turbulence model have been carried out. The analysis was carried out by varying parameters such as lobe length, lobe penetration and lobe count at a Mach number of 0.75. The numerical predictions of axial and radial variation of the mean axial velocity, u′u′ ¯ and v′v′ ¯ have been compared with experimental results of conventional round and chevron nozzles reported in the literature.

The centreline velocity at the exit of the corrugated lobed nozzle was found to be lower than the velocity at the outer edges of the nozzle. The predicted potential core length is lesser than the experimental results of the conventional round nozzle and hence the decay in centreline velocity is faster. The centreline velocity increases with the increase in lobe length and becomes more uniform at the exit. The potential core length increases with the increase in lobe count and decreases with the increase in lobe penetration. The turbulent kinetic energy region is narrower with early appearance of a stronger peak for higher lobe penetration. The centreline velocity degrades much faster in the corrugated nozzle than the chevron nozzle and the peak value of Reynolds stress appears in the vicinity of the nozzle exit.

The corrugated lobed nozzles are used for enhancing mixing without the thrust penalty inducing better acoustic benefits.

The prominent features of the corrugated lobed nozzle were obtained from the extensive study of variation of flow characteristics for different lobe parameters after making comparison with round and chevron nozzle, which paved the way to the utilization of these nozzles for various applications.

This case illustrates the differences between customers and the occasions when conditions change and buyer-seller relationships fail. The key issue is to find ways to anticipate this problem with other clients.

It may be used in second-year courses of MBA marketing programs as well as in specific executive education programs dealing with key account management (KAM) systems, business strategy, industrial marketing and/or sales management courses. This case can also be used at undergraduate programs and courses dealing with sales, sales management, international business, and organizational behavior.

In 2003, after Carlos Etcheverry joined San Antonio (SA) as Latin American Region Vice President, the company implanted a KAM System. SA's relationships with its two key clients, Vintage and Chevron, seemed to progress nicely until mid 2004, when Chevron's newly hired Purchasing Manager decided to change the company's commercial structure, rendering its purchasing process more bureaucratic and extremely competitive. In March 2005, Etcheverry was to meet Chevron's purchasing manager, since Chevron had decided to reassign a service contract through a new invitation to bid, leaving San Antonio out. The case puts forth the questions faced by Etcheverry at the time of the meeting: How had San Antonio come to jeopardize a key account? Would SA's organization need a change? Was this the only solution available? What other factors should be considered?

This case may help students to: understand the complexity of key account management (KAM) system implementation, sales force concepts and business-to-business relationships; and analyze the difficulties faced by companies upon implementing a change in their sales strategies and the effects of this change on the sales force, corporate culture and the organization as a whole management system.

Teaching notes and a Technical note are available; also access to audio visual support with an interview to Carlos Etcheverry.

The purpose of this paper is to investigate how companies use corporate social responsibility (CSR) advertisements to legitimise their ethical positions and how CSR advertisements vary across countries.

The paper evaluates CSR advertisements from Chevron and Banco Real published in the news/business magazines (The) Economist and Time in the UK as well as in Veja and Exame in Brazil, leaders in their categories. The advertisements were analysed using a set of semiotic concepts.

Companies use different strategies for publicising CSR. There are campaigns that appeal to consumer rationality as well as campaigns that appeal to the emotions. There is also evidence that companies use their advertisements to respond to public pressure and thus create or maintain their legitimacy in the eyes of society.

CSR communication is an emerging field, with research focusing on corporate social disclosure mainly through web sites and corporate reports. However, little is known regarding CSR advertisements. The paper provides insights on this issue and focuses on comparative research, which is also a neglected area in the CSR field.

The purpose of this paper is to focus on the “green communication” of Exxon, Chevron and BP with a view to studying how they assert environmental values.

From a linguist's perspective, the paper examines how the climate change controversy has influenced corporate discourse in the annual letters to the stockholders and to the stakeholders published between 2003 and 2009. A modular approach was used to analyse three main aspects of organisational green communication: the references to environmental issues, the CEOs’ rhetorical strategies and their lexical choices.

The analysis has evidenced a gradual shift in annual letters towards a “re‐creation of meaning”: while environmental values were deemed a potential threat for company performance, they have become fully‐fledged valorisation tools. The annual letters are aimed to communicate a positive image of the companies, stressing a responsible and proactive behaviour regarding environmental issues.

As the analysis is based on a period of six years and restricted to three companies, the findings need to be checked against a broader sample of risk companies over a longer period of time. In order to assess the efficiency of corporate communication, researchers are encouraged to survey various stakeholder groups and analyse their reactions to the letters.

This paper argues that though financial indicators still play an eminent role in corporate reporting, green communication should not be overlooked by corporate communication managers, as discourse analysis evidences the role of efficient language and rhetoric in bolstering corporate performance.

Chevron has successfully used benchmarking to improve the performance of our project management system.

This paper aims to evaluate the various dynamic performance parameters of hydrodynamic journal bearings. For this, the bearing’s inner surface is textured with chevron-shaped textures with different texture depths and number of textures in different regions/locations.

In the present study, the effect of chevron-shaped texture having different values of texture depths, locations and number of textures has been numerically simulated. The dynamic performance characteristics have been calculated by solving the fluid flow governing Reynolds equation using the finite element method, assuming iso-viscous and Newtonian fluid.

The obtained results indicate that the bearing stability can be improved with the help of surface texture. Among all the investigated texture locations, the maximum increase in stability threshold speed is observed for fully textured distribution. Moreover, for the chevron-shaped texture considered in the present study, the optimum values of texture depth and number of textures have also been determined for maximum bearing stability.

While designing, designers should focus on those optimum values of texture depth, texture location and number of textures which lead to maximum enhancement in bearing stability.

This study is useful in the appropriate selection of chevron-shaped texture parameters on bearing surface for the maximum bearing stability.

Spinning a strategy? Marketing, image, and awareness all have a place on the Web.