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21 – 30 of over 129000
Article
Publication date: 1 January 1998

Nicola Jamison

This paper examines the swathe of voluntary self‐regulation which affects the day‐to‐day operation of banks' and building societies' retail businesses, especially in the light of…

Abstract

This paper examines the swathe of voluntary self‐regulation which affects the day‐to‐day operation of banks' and building societies' retail businesses, especially in the light of the new Council of Mortgage Lenders (CML) Mortgage Code and the third edition of The Banking Code, and examines whether such self‐regulation can be an effective alternative to legislation.

Details

Journal of Financial Regulation and Compliance, vol. 6 no. 1
Type: Research Article
ISSN: 1358-1988

Article
Publication date: 1 February 1975

D. Diane Beale and Michael F. Lynch

Ayers’ recent suggestions for a Universal Standard Book Number, logically generated from a catalogue entry, and therefore applicable restrospectively to bibliographic files, have…

Abstract

Ayers’ recent suggestions for a Universal Standard Book Number, logically generated from a catalogue entry, and therefore applicable restrospectively to bibliographic files, have been implemented and tested on two one‐year cumulations of BNB MARC files. The proportion of unique entries provided by the USBN was found to be about 91%. Revisions to the coding tables were made on the basis of a detailed analysis of the results and of determinations of the frequencies of characters in the data elements used. These resulted in improvements to the method, giving an increase in the proportion of unique entries to approximately 96%.

Details

Program, vol. 9 no. 2
Type: Research Article
ISSN: 0033-0337

Article
Publication date: 7 May 2024

Damien Lambert and Leona Wiegmann

This study investigates how the interrelated elements of organizational roles – activities, motives, resources and relationships – are mobilized to construct a code of conduct for…

Abstract

Purpose

This study investigates how the interrelated elements of organizational roles – activities, motives, resources and relationships – are mobilized to construct a code of conduct for the proxy advisory (PA) industry in Europe.

Design/methodology/approach

This qualitative study uses archival documents from three consecutive regulatory consultations and 16 interviews with key stakeholders. It analyzes how different stakeholder groups (i.e. PA firms, investors, issuers and the regulator) perceive and mobilize the elements of PA firms’ role to construct the accountability regime’s boundaries (accountability problem and action, and users and providers of accounts).

Findings

This study shows how PA firms, investors, issuers and the regulator refer to the perceived motives behind PA firms’ activities to construct an accountability problem. The regulator accepted the motives of an information intermediary for PA firms’ role and required PA firms to develop a corresponding accountability action: a code of conduct. PA firms involved in developing the code of conduct formalized who is accountable to whom by aligning this accepted motive with their activities, relationships, and resources into a common role.

Originality/value

The study highlights how aligning role elements to reflect PA firms’ common roles enables the construction of an accountability regime that stakeholders accept as a means of regulation. Analyzing the role elements offers insights into the development and functioning of accountability regimes that rely on self-regulation. We also highlight the role of smaller regional firms in helping shape transnational accountability regimes.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 6 May 2024

Rachida Sahraoui and Abderrahmane Laib

This chapter addresses a significant topic in Algeria, namely the issue of Corporate Social Responsibility (CSR), by examining the use of business ethics codes. In recent years…

Abstract

This chapter addresses a significant topic in Algeria, namely the issue of Corporate Social Responsibility (CSR), by examining the use of business ethics codes. In recent years, there has been growing interest among companies in implementing practices that can justify their CSR efforts, including the development of corporate business ethics codes. These codes play a crucial role in formalizing the integration of CSR strategies. In Algeria, several companies have adopted business ethics codes; one such example is the companies in the oil and gas sector, the leading oil industry company in Algeria. These companies have implemented a business ethics code to provide justification and guidance for their CSR practices. The main objective of this chapter is to demonstrate the commitment of companies to CSR through the development of their business ethics codes. It presents the results of a comprehensive analysis of the business ethics codes of Algerian companies in the oil and gas sector. The approach involved the development of an analytical framework with various criteria and an objective examination of the business ethics code to yield results that aligned with these criteria. The study concludes that the business ethics codes of these companies serve as sources of internal regulation that primarily address ethical concerns and reflects the existing Algerian regulations at the organizational level.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Book part
Publication date: 1 November 2007

Irina Farquhar and Alan Sorkin

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative…

Abstract

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

Details

The Value of Innovation: Impact on Health, Life Quality, Safety, and Regulatory Research
Type: Book
ISBN: 978-1-84950-551-2

Book part
Publication date: 1 January 2012

B. Starr McMullen and Yan Du

Code-sharing, a phenomenon observed in international airline markets, has emerged as an important form of alliance in the domestic U.S. airline industry. Unlike international…

Abstract

Code-sharing, a phenomenon observed in international airline markets, has emerged as an important form of alliance in the domestic U.S. airline industry. Unlike international markets where code-share agreements were often the only way for a carrier to enter into a route serving another country, the post-1980 U.S. airline industry has enjoyed de facto free entry and exit. However, the financial conditions of the mid-1990s combined with various constraints on airport and airspace capacity led domestic carriers to experiment with code-sharing.

Details

Pricing Behavior and Non-Price Characteristics in the Airline Industry
Type: Book
ISBN: 978-1-78052-469-6

Abstract

Details

Australian Franchising Code of Conduct
Type: Book
ISBN: 978-1-83909-168-1

Book part
Publication date: 21 November 2018

Chris Walsh and Claire Campbell

This chapter explores how to introduce young children to coding as a literacy using mobile devices. Learning how to code is changing what it means to be literate in the…

Abstract

This chapter explores how to introduce young children to coding as a literacy using mobile devices. Learning how to code is changing what it means to be literate in the twenty-first century and, increasingly, early years educators are expected to teach young children how to code. The idea that coding is a literacy practice is relatively new, and this chapter first presents strategies for introducing coding without technology. It then explores how to scaffold young children’s coding literacy proficiencies through programming and coding robotic toys. When young children have become familiar with coding and solving challenges using concrete materials and robotic toys, it is possible to introduce mobile devices, apps and humanoid robots in playful ways. This chapter explores how this can be done.

Details

Mobile Technologies in Children’s Language and Literacy
Type: Book
ISBN: 978-1-78714-879-6

Keywords

Book part
Publication date: 1 January 2008

Teerooven Soobaroyen and Jyoti Devi Mahadeo

Purpose of this paper – This study investigates compliance with the corporate governance code in an African developing economy (Mauritius).Methodology/approach – We examine the…

Abstract

Purpose of this paper – This study investigates compliance with the corporate governance code in an African developing economy (Mauritius).

Methodology/approach – We examine the annual reports of 41 listed companies to assess the extent of compliance with the code and to analyze the wording of compliance statements. We also carry out in-depth semi-structured interviews with selected company directors to understand the reasons for compliance (or non-compliance).

Findings – Initial findings indicate a reasonable level of compliance with the more visible requirements of the code but noteworthy non-compliance also emerges, particularly in relation to the low number of company boards being chaired by independent directors, to uncertainties on the actual operation of board committees, and to the widespread non-disclosure of directors’ remuneration. Furthermore, compliance statements were found to be vague, ambiguous, or even inconsistent with the extent of compliance disclosed in the reports. We believe these are indications that many of the companies are adhering selectively with the code to project an image of symbolic compliance. Our in-depth follow-up interviews with directors largely confirm this behaviour of selective compliance.

Research implications – We suggest that the pursuit of legitimacy as an operational resource – rather than efficiency-led rationales – emerges as a potential theoretical explanation for the adoption of the corporate governance code in Mauritius.

Originality /value of paper – We bring evidence on how the corporate governance code is being understood and rationalized in a developing economy. We rely on a combination of annual report disclosures, compliance statements, and interview data to investigate corporate governance compliance.

Details

Corporate Governance in Less Developed and Emerging Economies
Type: Book
ISBN: 978-1-84855-252-4

Book part
Publication date: 7 October 2024

Charles Chatterjee

This chapter examines the ICC Advertising and Marketing Communications Code of 2018. The primary themes of this Code are advertising and marketing communications. This is a…

Abstract

This chapter examines the ICC Advertising and Marketing Communications Code of 2018. The primary themes of this Code are advertising and marketing communications. This is a lengthy Code – in addition to an Introduction, it has been developed over four chapters and two annexes. The ‘technologically enhanced’ marketing communications seem to have prompted the International Chamber of Commerce to draft this Code of Conduct.

This Code emphasised the self-regulatory Codes of Conduct in the hope that self-regulatory codes of conduct should convince customers of their social responsibility. This Code also believes that high sense of social responsibility will achieve the principal purpose of it. This Code should be more useful if the member States take it seriously and implement its provisions in their own interests.

Details

Rural Marketing as a Tool for National Development
Type: Book
ISBN: 978-1-83608-065-7

Keywords

21 – 30 of over 129000