Search results

The purpose of this paper is to analyze the interaction between internal factors of corporate governance, especially the relationship between equity checks and balances and corporate social responsibility (CSR), and further analyze the mediating of green innovation performance and the moderating role of environmental uncertainty.

This study adopts a sample of Chinese A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2012 to 2020 constructed a regulated mediation effect model, empirically tests the impact of equity checks and balances on CSR and the mediation and mediator roles of green innovation performance and environmental uncertainty.

(1) Equity checks and balances among shareholders have a significant positive impact on CSR. (2) Equity checks and balances have a positive impact on green innovation performance, green innovation performance has a positive impact on CSR and green innovation performance plays a partial mediation effect between equity checks and balances and CSR. (3) Additionally, environmental uncertainty not only moderates the relationship between Green Innovation Performance and CSR but also moderates the direct effect between equity balance and CSR, which verifies the existence of a moderated mediation effect.

The study only considers listed companies on the Shanghai and Shenzhen stock markets as the research sample and does not include unlisted and gem enterprises.

The present research can offer some managerial implications about implementing equity checks and balances among shareholders, actively fulfilling CSR and developing new products.

This study complements previous studies on the role of green innovation in corporate governance by exploring the impact of green innovation on equity checks and balances and CSR. And this study explores the dynamic moderating of environmental uncertainty within enterprises and provides another explanation for the mixed results of equity checks and balances, green innovation performance and CSR.

By demonstrating the influence of the ownership structure of A-shares listed companies on CSR, this paper provides a new and comprehensive theoretical framework to examine the interaction between equity checks and balances, green innovation performance, environmental uncertainty and CSR. The results can be used as a reference for corporate governance, improving innovation performance and fulfilling CSR.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

The purpose of this paper is to study police powers and accountability from a comparative perspective in both China and Hong Kong.

This paper compares and contrasts police powers and accountability.

The implications are many, including different political systems in which China is more authoritarian or paternalistic whereas Hong Kong is more pluralistic; checks and balances mechanisms in Hong Kong are far greater than in China; and the concept of accountability to the public is different in that Hong Kong police are accountable to members of the public but the mainland Chinese police force has a limited and top-down concept of accountability.

An original comparative approach to policing in Hong Kong and China.

An examination of critique on early systems and cybernetics approaches leads to specific tasks for second order cybernetics, particularly with respect to the role and responsibility of the systems analyst (second order observer). The use of scientific advice should preserve as much as possible the principles of participation and democracy. This implies a modified view of the status of expert statements, as well as the necessity of certain checks and balances. The latter leads to interesting and relevant questions for cybernetics. Two mechanisms are identified that can make the role of research distorting rather than enlightening the problems at hand. Environmental issues constitute a prominent field where the limitations of classical approaches as well as the opportunities for second order cybernetics can be demonstrated. Improving on overall sustainability depends on democracy and participation. Checks and balances guarding the role of expertise are essential.

The purpose of this paper is to analyse the current proposals for reform of the World Trade Organization (WTO) dispute settlement system. Two areas of proposed reforms have been chosen: one is regarding democratic control over the WTO dispute settlement body and the other is regarding structural balance within the WTO.

It is a theoretical study based on decided cases, opinions and writing of other writers.

Democratizing a judicial body from within is not the most desirable method to control it. Separation of powers and checks and balances which is termed as institutional balance in WTO is a better way to rein in the judicial organ of the WTO.

Most of the work on WTO judicial reforms have either concentrated on technical aspects. Some writers have written about the dispute settlement system from a political point of view. Most of the writings seem to be shy of pointing towards obvious developments in the WTO dispute settlement system, e.g. the precedent system. The work analyses the proposed reforms from two perspectives and presents writer’s opinion on them which is clearly and openly stated.

A Description of the Early Problems Encountered by Rolls‐Royce Ltd., which Led to the Appointment of a Specialist ‘Rotor Balance’ Engineer, and a Review of the Company's Current Balancing Techniques. THE advent of the gas turbine aero engine brought a state of passenger comfort, never before experienced, into the field of civil air transport; this was possible because the unbalanced forces due to reciprocating masses are entirely absent and the purely rotating masses of a turbine engine can, theoretically, be brought into perfect balance. The resulting smooth running engines produce lower levels of passenger fatigue due both to physical effects (i.e. a reduced feeling of ‘pins and needles’ in those parts of the anatomy touching the cabin floor or scat) and to aural effects (i.e. a lower noise level from engine buzz or cabin panels and fittings resonances).

This paper aims to identify important factors in green public procurement (GPP) implementation and then to clarify how these factors affect GPP implementation.

The authors applied the Delphi method first and then conducted a focused and constrained multiple case study at 18 government procurement centers across China.

The authors identified four clusters of factors for successful GPP implementation: more clear, consistent and operational policy goals; a nation-wide green procurement campaign to enhance social capital and cultural resources; promoting staff’s ethics, professionalism, capacity and knowledge; and establishing checks and balances among organizations involved in the whole purchasing process.

GPP can significantly improve environmental protection and sustainable development.

Based on key insights from systems theory and agency theory, the authors emphasize that GPP implementation must take down its own functional silos and adopt a process approach across organizational tiers to synchronize human resource based and inter-organizational capabilities into a unified whole through information sharing, communications and collaboration.

This paper sets out to argue for rethinking governance through the prism of Montesquieu's model of checks and balances within state powers. It aims to explore the parallel between the eighteenth century concept of division of power and the current need to engage and balance the powers of the state, industry/markets and civil society in governance for global sustainability. It also takes Montesquieu's doctrine of balance of powers beyond static checks and balances into more dynamic innovation.

This is a conceptual paper that translates seventeenth and eighteenth century state theory into twenty‐first century governance. It also explores how models from innovation may be applied to discuss dynamic aspects of governance.

Drawing on the product‐cycle model, the paper shows how governance entrepreneurship may be explored and understood in innovation terms. The paper explores extractive industries' transparency initiative (EITI) as an illustration of governance innovation to address a gross governance and market failure in the extractive industries – the “resource curse”, particularly in developing countries. It shows how much of EITI's remarkable success in building institutional support is due to actors expanding from their traditional domains into new complementary roles. Each of the three powers – civil society, business, and politics – has exploited their comparative advantages in bringing the governance project forward.

Given the limitation of conventional governance models, the originality/value of the paper lie in its launch of new supplementary governance approaches and their application to the EITI case.

Imaging is rapidly gaining usage across businesses and institutions because of its special technology which allows huge numbers of words, pictures and other illustrations to be reduced to a tiny fraction of the space needed to store originals. The emergence of imaging is being seen in numerous and varied applications around the world. Some of them chronicled in the article are: — Images on billions of pieces of paper are being transformed to image systems at the US National Archives. There, documents are stored in less than 0.5% of the space required on paper. — Businesses in the United States have an estimated 324 billion paper documents stored — 95% of business information is stored on paper. Corporations are seeking ways to apply imaging systems to this problem. The Association for Information and Image Management (AIIM) estimates that the market for imaging systems will be $6.8 billion by 1993. — Imaging technology is established to enable users to use a kind of electronic shorthand to reduce such illustrations as engineering drawings from 8 Mb to 300 kb — thus enhancing ability to transmit and share such drawings at remote sites. — Banks have a massive need to use imaging systems to process checks, now a time‐consuming and expensive task. Since all of this work is now done by humans, use of imaging eliminates the repetitive and boring aspect of the work. — Electronic filing systems can retrieve file folders in a matter of seconds. Ordinary file folders require manual handling and misfiling is a problem. Insurance claims processing requires massive amounts of paperwork and storage. With imaging systems, these claims can be electronically processed and available to remote users. — Companies such as American Express, American Airlines and American Hospital Corporation all are using imaging systems to gain competitive advantage in dealing with their enormous loads of paperwork.