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Corporate Governance Und Whistleblowing Entwicklung Der Oecd Grundsatze
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Book Synopsis Corporate Governance und Whistleblowing. Entwicklung der OECD Grundsätze by : Johanna Richter
Download or read book Corporate Governance und Whistleblowing. Entwicklung der OECD Grundsätze written by Johanna Richter and published by GRIN Verlag. This book was released on 2018-03-13 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: Studienarbeit aus dem Jahr 2016 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,3, AKAD University, ehem. AKAD Fachhochschule Stuttgart, Sprache: Deutsch, Abstract: Die Unternehmensführung steht ständig vor der Herausforderung Interessenskonflikte zwischen Stakeholdern und Shareholdern zu lösen. Es werden vermehrt Grundsatzerklärungen gefordert, anhand dessen Entscheidungen transparent und integer getroffen werden können. Dies wurde durch große Unternehmenskrisen mit weitreichenden Folgen auf die Weltwirtschaft verstärkt, welche auf nicht konformes Verhalten von Machtträgern zurückzuführen sind. Der Zusammenhang zwischen der Missachtung einer Corporate Governance und Krisen wurde hergestellt. Die OECD reagierte hierauf und stellte Grundsätze für eine „gute Unternehmensführung“ auf. Allerdings können die OECD-Richtlinien unzulängliche Vorgänge nicht vollständig verhindern und auch nicht vor Krisen schützen. Korruption und nichtkonformes Verhalten findet im Hintergrund statt und ist schwer zu identifizieren und zu sanktionieren, ganz besonders von außen. Selbst wenn ein Insider Missstände erkennt und verurteilt, wird er durch drohende negative Folgen einer Berichterstattung abgeschreckt. Verstärkt wird dies, wenn es keinen systematischen Prozess gibt, um nicht konformes Verhalten zu melden. In diesem Assignment sollen die bereits erwähnten OECD-Richtlinien beleuchtet werden. Im nächsten Schritt wird der Zusammenhang zwischen Corporate Governance und Whistleblowing hergestellt. Hierzu dienen zunächst Begriffsdefinitionen und deren Einordnung in die OECD-Richtlinien. Wie in der Problemstellung erläutert, wird ein positiver Zusammenhang zwischen „guter Unternehmensführung“ und Unternehmenserfolg vermutet. Daher ist es für die Führungsebene von großer Bedeutung, Informationen über Missstände zu identifizieren. Es ist das Ziel, die Wichtigkeit eines effektiven Whistleblowing-Systems aufzuzeigen. Dazu werden zunächst die Kriterien an ein effektives Whistleblowing-System und schließlich dessen Vorteile erläutert. Ein essentieller Punkt beim Thema „Whistleblowing“ ist der Schutz des Informanten, das wird anhand eines berühmten Praxisbeispiels in Kapitel 3.2. betont. Schließlich werden die Erkenntnisse im Fazit zusammengefasst und ein Ausblick in diesem Themenbereich gegeben.
Book Synopsis Business Ethics - A Philosophical and Behavioral Approach by : Christian A. Conrad
Download or read book Business Ethics - A Philosophical and Behavioral Approach written by Christian A. Conrad and published by Springer Nature. This book was released on 2022-06-13 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this textbook we examine the extent to which moral values play a role as productive forces for companies and the economy as a whole, and explores the effect of ethical and unethical behavior at both levels. We show how ethics improves productivity, and provide specific ethics tools for practical application for both students and managers. Stemming from an overall interdisciplinary approach, this textbook fills a gap in the literature on ethics in business. Following a textbook structure, we first derive knowledge from scientific studies that are relevant for students, and then summarize the results. We explain ethical assessment approaches, and then provide an ethical assessment of economic behavior using case studies. Roleplaying and games are used to explain the behavior of people in relation to ethics. The 2nd edition has been completely revised and expanded to include new findings from the behavioral sciences (psychology, social psychology, sociology and behavioral economics). In particular, the research on emotions, motivation and group behavior have given rise to many new impulses in business ethics. In addition, new case studies and new chapters were included, like Politics and Morality, Theories of Justice, Global Ethics, and Institutions as Solutions to Specific Game Situations (game theory). This book is important for students and researchers as well as policymakers and business executives due to its focus on applications.
Book Synopsis Competition Law for the Digital Economy by : Björn Lundqvist
Download or read book Competition Law for the Digital Economy written by Björn Lundqvist and published by Edward Elgar Publishing. This book was released on 2019-12-27 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt: The digital economy is gradually gaining traction through a variety of recent technological developments, including the introduction of the Internet of things, artificial intelligence and markets for data. This innovative book contains contributions from leading competition law scholars who map out and investigate the anti-competitive effects that are developing in the digital economy.
Book Synopsis Business Criminal Law by : Lukas Staffler
Download or read book Business Criminal Law written by Lukas Staffler and published by Springer Gabler. This book was released on 2021-12-15 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: This textbook deals with business criminal law from the perspective of Germany, Austria, Liechtenstein and Switzerland. It primarily addresses students in business and economics (master's programme) as well as business practitioners, but is also meant for lawyers and law students. As criminal law legislators exert considerable influence on economic life, raising and growing awareness in the area of criminal law seems compulsory for future managers and executives. This textbook approaches the legal field less normatively and rather in a practical and entrepreneurial way. Its contents are based on the master level class "Business Criminal Law" at "MCI | The Entrepreneurial School" taught by the author. This textbook has been recommended and developed for university courses in Germany, Austria and Switzerland.
Book Synopsis Society and the Internet by : Mark Graham
Download or read book Society and the Internet written by Mark Graham and published by Oxford University Press, USA. This book was released on 2019-07-18 with total page 469 pages. Available in PDF, EPUB and Kindle. Book excerpt: This second edition of Society and the Internet provides key readings for students, scholars, and those interested in understanding the interactions of the Internet and society, introducing new and original contributions examining the escalating concerns around social media, disinformation, big data, and privacy. The chapters are grouped into five focused sections: The Internet in Everyday Life; Digital Rights and Human Rights; Networked Ideas, Politics,and Governance; Networked Businesses, Industries, and Economics; and Technological and Regulatory Histories and Futures. This book will be a valuable resource not only for students and researchers, but foranyone seeking a critical examination of the economic, social, and political factors shaping the Internet and its impact on society.
Book Synopsis Revisiting the German Wage Structure by : Benjamin Bruns
Download or read book Revisiting the German Wage Structure written by Benjamin Bruns and published by . This book was released on 2013-09 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2013 in the subject Economics - Job market economics, grade: 1,0, Humboldt-University of Berlin (Angewandte Mikrookonometrie / Arbeitsmarktokonomik), course: Topics in Labour Economics, language: English, abstract: Using a large administrative data set, a recent study by Dustmann, Ludsteck, and Schonberg [2009] finds convincing evidence for rising wage inequality in West Germany during the past three decades. Their paper shows that the increase occurred above the median during the 1980s, and was augmented by rising inequality below the median in the 1990s. These results challenge the pervasive conception of the German wage structure being a paragon of stability. Within the scope of this seminar paper, I replicate parts of their analysis using a different data set, namely the German Socio-Economic Panel (GSOEP) for the period from 1984 to 2009. Using monthly and hourly earnings constructs, I assess the extent to which the results of Dustmann, Ludsteck, and Schonberg [2009] can be recovered from GSOEP data. I do so by exploring the wage distribution along several dimensions. In addition to this, I analyze composition-constant counterfactual wage densities using the kernel density reweighting method advanced by DiNardo, Fortin, and Lemieux [1996]. A provisional evaluation of my results suggests that I can confirm the majority of findings of the original paper along a qualitative dimension. A quantitative assessment, however, reveals considerable deviations.
Book Synopsis Building Sustainable Peace by : Arnim Langer
Download or read book Building Sustainable Peace written by Arnim Langer and published by Oxford University Press. This book was released on 2016-06-16 with total page 496 pages. Available in PDF, EPUB and Kindle. Book excerpt: Countries emerging from civil war or protracted violence often face the daunting challenge of rebuilding their economy while simultaneously creating the political and social conditions for a stable peace. The implicit assumption in the international community that rapid political democratisation along with economic liberalisation holds the key to sustainable peace is belied by the experiences of countries such as Iraq and Afghanistan. Often, the challenges of post-conflict reconstruction revolve around the timing and sequencing of different reform that may have contradictory implications. Drawing on a range of thematic studies and empirical cases, this book examines how post-conflict reconstruction policies can be better sequenced in order to promote sustainable peace. The book provides evidence that many reforms that are often thought to be imperative in post-conflict societies may be better considered as long-term objectives, and that the immediate imperative for such societies should be 'people-centred' policies.
Book Synopsis The SEC and BaFin - US and German Capital Market Supervision in Comparision by : Veronka Fischer
Download or read book The SEC and BaFin - US and German Capital Market Supervision in Comparision written by Veronka Fischer and published by GRIN Verlag. This book was released on 2009-07-08 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: Doctoral Thesis / Dissertation from the year 2008 in the subject Law - Comparative Legal Systems, Comparative Law, grade: cum laude, University of Augsburg (Prof. Dr. Möllers), course: Rechtsvergleichung; Kapitalmarktrecht, language: English, abstract: To the point four years ago, the German "Act Establishing the Federal Financial Supervisory Authority" (FinDAG) provided for a one-stop financial services agency, BaFin, which was to succeed three formerly independent public authorities for the supervision of banking, insurance and securities. Whereas this on-stop-shop approach has been both acclaimed and criticized, the US Securities and Exchange Commission from its very beginning administered the areas of corporate finance, market regulation and investment. Although the missions of both supervisory authorities correspond, the powers transferred and thus the means of operations differ sharply. Limited to the supervisory power for capital markets, the thesis will analyse the agencies' historical development, governing law, operations and legal means and conduct an estimate of their economic efficiency. A comparison will help to provide suggestions for further legal design and development of the BaFin in the following years. Veronika Fischer, geb. 1982, promovierte nach dem Studium der Rechts- und Wirtschaftswissenschaften (Universität Augsburg) und dem Abschluss als MBA (University of Dayton) im internationalen Kapitalmarktrecht mit einem US- Forschungsaufenthalt (University of North Carolina). Sie ist einer internationalen Unternehmensberatung tätig.
Download or read book Afropean written by Johny Pitts and published by Penguin UK. This book was released on 2019-06-06 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Winner of the Jhalak Prize 'A revelation' Owen Jones 'Afropean seizes the blur of contradictions that have obscured Europe's relationship with blackness and paints it into something new, confident and lyrical' Afua Hirsch A Guardian, New Statesman and BBC History Magazine Best Book of 2019 'Afropean. Here was a space where blackness was taking part in shaping European identity ... A continent of Algerian flea markets, Surinamese shamanism, German Reggae and Moorish castles. Yes, all this was part of Europe too ... With my brown skin and my British passport - still a ticket into mainland Europe at the time of writing - I set out in search of the Afropeans, on a cold October morning.' Afropean is an on-the-ground documentary of areas where Europeans of African descent are juggling their multiple allegiances and forging new identities. Here is an alternative map of the continent, taking the reader to places like Cova Da Moura, the Cape Verdean shantytown on the outskirts of Lisbon with its own underground economy, and Rinkeby, the area of Stockholm that is eighty per cent Muslim. Johny Pitts visits the former Patrice Lumumba University in Moscow, where West African students are still making the most of Cold War ties with the USSR, and Clichy Sous Bois in Paris, which gave birth to the 2005 riots, all the while presenting Afropeans as lead actors in their own story.
Book Synopsis Commentary on the UN Convention on the International Sale of Goods (CISG) by : Peter Schlechtriem
Download or read book Commentary on the UN Convention on the International Sale of Goods (CISG) written by Peter Schlechtriem and published by . This book was released on 2010 with total page 1480 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Biblical Psychology by : Oswald Chambers
Download or read book Biblical Psychology written by Oswald Chambers and published by . This book was released on 2019-06-17 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Oswald Chambers reveals the psychological processes in the Bible, framing his commentary through the Biblical concept of the soul, man, and the divine. A thorough examination of the Bible's way of thinking, this book highlights the wisdom of the holy Bible and its value in revealing the workings of the human mind. With relevant quotation of the scriptures, Oswald Chambers demonstrates how the Bible's teachings and recounting of events such as the life of Christ demonstrate and reflect upon human psychology. The author eloquently establishes the connection between the spiritual essence of the human soul, with our physical form, and finally the mind. The relationship of these three constituents of the human being, and its expression upon the pages of scripture, form the central pillar of this instructional text. As a teacher and evangelist, the writer's capacity to educate and explain is in the fullest evidence upon these pages.
Book Synopsis Bank Competition and Financial Stability by : Mr.Gianni De Nicolo
Download or read book Bank Competition and Financial Stability written by Mr.Gianni De Nicolo and published by International Monetary Fund. This book was released on 2011-12-01 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: We study versions of a general equilibrium banking model with moral hazard under either constant or increasing returns to scale of the intermediation technology used by banks to screen and/or monitor borrowers. If the intermediation technology exhibits increasing returns to scale, or it is relatively efficient, then perfect competition is optimal and supports the lowest feasible level of bank risk. Conversely, if the intermediation technology exhibits constant returns to scale, or is relatively inefficient, then imperfect competition and intermediate levels of bank risks are optimal. These results are empirically relevant and carry significant implications for financial policy.
Book Synopsis Accounting and Accountability by : Rob Gray
Download or read book Accounting and Accountability written by Rob Gray and published by Financial Times/Prentice Hall. This book was released on 1996 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: The underlying theme of Accounting and Accountability remains the role of corporate social and environmental reporting in meeting the demands for greater corporate social responsibility and accountability. However, transformations in the social climate coupled with developments in critical accounting theory have necessitated a substantial change in content. In advocating corporate social reporting as a practical and ethical alternative to conventional accounting practice, the text presents a stimulating and candid perspective on the changes and challenges within. Accounting and Accountability is written for practitioners, academics, researchers and students of financial accounting and reporting, accounting theory and accounting ethics.
Book Synopsis Antiparasitic Treatment Recommendations by : Andreas Neumayr
Download or read book Antiparasitic Treatment Recommendations written by Andreas Neumayr and published by Tredition Gmbh. This book was released on 2018-12-04 with total page 208 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book primarily aims to provide a practical approach to diagnosing and treating parasitic diseases, highlighting major pitfalls in clinical management, referencing the current evidence regarding diagnosis and treatment, summarizing the pharmacological data of antiparasitic drugs, and offering an overview of differential diagnoses of certain clinical syndromes related to parasitic diseases.
Book Synopsis Crime and Criminal Justice Systems in Europe and North America, 1995-2004 by : Kauko Aromaa
Download or read book Crime and Criminal Justice Systems in Europe and North America, 1995-2004 written by Kauko Aromaa and published by Criminal Justice Press. This book was released on 2008-01-01 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent crime and criminal justice system trends in the countries of Europe and North America are reported, based on data in the sixth through the ninth United Nations Surveys on Crime Trends and the Operations of Criminal Justice Systems (CTS). The CTS is the main source of worldwide data on national recorded crime rates and criminal justice system operations. Data for the years 1995-2004 were obtained from official agencies in Canada, the U.S. and more than 30 countries in Europe, and were analyzed by a working group of international experts. The biggest strength of this dataset is that it allows the study of crime and criminal justice systems over a full ten-year period. Two of the major trends across Europe and North America in this period were: (1) On average, the number of criminal justice personnel and the resources of the national criminal justice systems remained stable. (2) The numbers of recorded assaults, robberies, drug-related offenses and frauds increased, while the numbers of thefts, auto thefts and burglary suspects decreased. The following 11 chapters provide extensive analyses of and statistical data on multinational trends: Introduction by Kauko Aromaa; Trends in Criminal Justice System Resources 1995-2004 by Beata Gruszczynska and Ineke Haen Marshall; Trends of Recorded Crime by Kauko Aromaa and Markku Heiskanen; Persons Brought into Initial Contact with the Police by Markku Heiskanen; Prosecution and Courts by Paul Smit; Juvenile Justice and the United Nations Survey on Crime Trends and Criminal Justice Systems by Steven Malby; Trends in Prison Population 1995-2004 by Roy Walmsley; An Empirical Approach to Country Clustering by Paul Smit, Ineke Haen Marshall andMirjam van Gammeren; Measu
Download or read book Code 2.0 written by Lawrence Lessig and published by . This book was released on 2009-12-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Lawrence Lessig's "Code and Other Laws of Cyberspace" v1 quickly began to define a certain vocabulary for thinking about the regulation of cyberspace. More than any other social space, cyberspace would be controlled or not depending upon the architecture, or "code," of that space. And that meant regulators, and those seeking to protect cyberspace from at least some forms of regulation, needed to focus not just upon the work of legislators, but also the work of technologists.Code version 2.0 updates the original work. It is not, as Lessig writes in the preface, a "new work." The aim of the update was to recast the argument in the current context, and to clarify the argument where necessary. While Lessig himself has strong views about preserving important liberties that cyberspace originally protected, this book does not push any particular set of values. Unlike Lessig's other books, The Future of Ideas, and Free Culture, this book has no particular political agenda. Instead, the objective of Code is to introduce and defend a particular way of understanding regulation, and to describe the trend that we should expect regulation in cyberspace to take.Code v2 is published under the terms of the CC Attribution-ShareAlike license. Money raised from the sale of this book supports the development of free software and documentation.
