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Finding a path in the sustainability jungle. A framework for corporate action.

Seelos, Christian - EconWPA - 2005

Collective concerns about sustainable development and proposals about how to achieve sustainability have produced a … sustainability; and yet the lack of clear definitions has left a vacuum of corporate guidance. Corporate Social Responsibility (CSR …) has become a synonym for corporate action towards sustainability, but companies continue to struggle to understand how to …

Persistent link: https://www.econbiz.de/10005062681

TRACING THE DEVELOPMENT OF A CONCEPTUAL FRAMEWORK OF ACCOUNTING A WESTERN EUROPEAN AND NORTH AMERICAN LINKAGE: A PARTIAL EXAMINATION

salvary, stanley c. w. - EconWPA - 2005

Given the call for the development of an accounting conceptual framework, this paper rejects the need for such an undertaking. Using a historical methodology this paper traces the existence of an accounting conceptual framework that painstakingly has been established over the centuries. The...

Persistent link: https://www.econbiz.de/10005413174

FUZZY COMPARATIVE CONCORDANCE ANALYSIS. Proposal and evaluation by a case study

Morillas, Antonio; Díaz, Bárbara; González, Jesús - EconWPA - 2005

In this paper it is proposed a fuzzy multiple attribute analysis, that we have called comparative concordance, as a help instrument to the decision-making process in an environment of lack of precise information as it generally is the decision-making in regional planning. Through an application...

Persistent link: https://www.econbiz.de/10005118983

A Fuzzy Approach to Poverty Measurement

Caramuta, Diego; Contiggiani, Federico - EconWPA - 2005

This paper postulate two poverty indices based on a fuzzyfication of the poverty line approach and shows that they satisfy some of the usual axioms in the poverty line literature. It also shows that the headcount ratio is a particular case of a poverty measure based on fuzzy sets. Finally this...

Persistent link: https://www.econbiz.de/10005561549

Social Irresponsibility in Management

Armstrong, JS - EconWPA - 2004

Previously published research suggested that the typical manager may be expected to harm others in his role as a manager. Further support for this was drawn from the Panalba role-playing case. None of the 57 control groups in this case were willing to remove a dangerous drug from the market. In...

Persistent link: https://www.econbiz.de/10005556521

The Case of the Detrimental Drug: Implications for the Stakeholder Theory of Directorship

Armstrong, JS - EconWPA - 2005

The Winter 1979 issues of Directors and Boards presented readers with a questionnaire based to a degree on a 1969 board incident at Upjohn Corporation [see Box 1 (on page 2) and Box 2 (on pages 3-4)]. In this questionnaire, a profitable drug named “Wondola” was being produced by the...

Persistent link: https://www.econbiz.de/10005556567

The Case of the Detrimental Drug: Implications for the Stakeholder Theory of Directorship

Armstrong, JS - EconWPA - 2004

“stakeholder” theory of board membership which I proposed in conjunction with the Wondola experiment. In the following pages, I … present the background of the experiment. The stakeholder theory will then be proposed as a solution to the “responsiblity …

Persistent link: https://www.econbiz.de/10005119396

Stakeholder Value Matrix - Die VErbindung zwischen Shareholder Value und Stakeholder Value

Figge, Frank - EconWPA - 2004

Die Studie zeigt, was unter Stakeholder Value verstanden werden kann, wie Shareholder Value und Stakeholder Value … Wertbeitragsanalyse von Stakeholderbeziehungen vorgestellt. Anhand der Stakeholder Value Matrix lässt sich zeigen, welche …

Persistent link: https://www.econbiz.de/10005062491

Agent Behaviour, Financial Market and Welfare Theory

Paranque, Bernard; Baets, Walter; Pruden, Henry - EconWPA - 2005

An important literature has pointed out the coordination problems faced by the agents, in particular the financial one when they have to manage risk and their portfolio. If we follow Kaldor and its definition of speculation, then we could point out that in this case agents are short term...

Persistent link: https://www.econbiz.de/10005413089

Stakeholder und Unternehmensrisiko

Figge, Frank - EconWPA - 2004

Dass Stakeholder zum Unternehmensrisiko beitragen können, ist heute weitgehend unbestritten. Höhe und Art des … einen Einfluss auf den Unternehmenswert. Gelingt es, den Beitrag der Stakeholder zum Unternehmensrisiko zu reduzieren …

Persistent link: https://www.econbiz.de/10005561064