bluuebunny/crossref_metadata_2025_split huggingface dataset:
Center of main interest (COMI) and jurisdiction of national courts in insolvency matters (insolvency status)
Authors: Bělohlávek Alexander J. 
Published: January 2010

PurposeThe applicable jurisdiction for insolvency proceedings, as provided by the Regulation (EC) No 1346/2000 on insolvency proceedings, is the court of the Member State where the debtor's center of main interest (COMI) is located (Article 3(1)). The Regulation, however, does not provide a comprehensive definition of the COMI. This paper seeks to explore the meaning and developments behind the meaning of COMI as influenced by judicial reasoning and conflicts across Member States.Design/methodology/approachThe study centres around the emerging jurisprudence and analyses case law across Member States in order to draw conclusions on the meaning of COMI and the emerging concepts. Extensive consideration of statutory interpretation, case reports and judicial comment is present in order to inform and develop conclusions.FindingsIn the absence of a definition it appears that the only relevant European guidance emerges from recital 13 and Article 3 (1). With little guidance in the Regulation, it has therefore been left to national courts to decide how the notion of COMI should be interpreted. Determining the COMI has emerged as one of the most controversial aspect and the principle point of legal conflict, with some highly debated cases within member states’ courts. On the basis of the case law, it is suggested that the interpretation of COMI is more flexible in UK and Italian courts. The approach adopted in continental Europe is referred to as the “centre of operations approach”, i.e. the debtor's COMI has to be determined by the place where he is “ascertainable by third parties”. The Anglo Saxon approach, on the other hand, is known as the “mind of management approach”, i.e. the debtor's COMI must be situated where decisions are actually made. The latter seems to enjoy a more practical and accessible approach.Originality/valueNot only will the findings assist those seeking to understand the process and COMI requirements across member states but it will also assist those researchers seeking to understanding the comparative and conflict of law barriers to pan‐European insolvency proceedings.
Harmonization of indirect taxes in the European Union
Authors: Tyc Vladimir 
Published: January 2010

PurposeThe correct functioning of the European Union Single Market requires the elimination of discriminatory or protective internal taxation of goods. This paper aims to provide an overview of developments in indirect tax harmonization within the European Union (EU).Design/methodology/approachThe approach is to provide a history of tax harmonization and a description of the present functioning of the system within the EU.FindingsThe paper illustrates that through partial harmonization of indirect taxes (value‐added tax and excise duties) the EU has reached a considerable degree of fiscal neutrality. The attitudes of Member States suggest that closer harmonization (or even unification) of tax rates may not be considered.Originality/valueThe paper provides a summary of the progress of tax harmonization in the EU.
Legal regulation of non‐profit subjects in the Czech Republic
Authors: Havlan Petr 
Published: January 2010

PurposeThe purpose of this paper is to examine the theory and regulation of non‐profit subjects in the Czech Republic.Design/methodology/approachThe paper provides an examination of legal theory and its influence on emerging understandings and legislative changes.FindingsIt is important that recognition exists then the adequacy or otherwise of the legal controls can begin to be addressed by both policy and law makers.Originality/valueThis paper identifies the emerging categories of non‐profit subjects/ entities in the Czech Republic and raises issues about the effectiveness or otherwise of the recognition and control of their property ownership. The paper is one of the first to begin to consider the recent changes to and emergence of non‐profit subjects in the Czech Republic and the consequent need for control.
A legal analysis of sexual harassment employment tribunal cases 1995‐2005
Authors: Lockwood Graeme 
Published: January 2010

PurposeThe purpose of this paper is to report on an analysis of court judgments on sexual harassment over the last ten years.Design/methodology/approachThis research has anaylsed a sample of 399 sexual harassment cases.FindingsThe analysis provides information on factors that influence the courts’ decision‐making process.Research limitations/implicationsFurther investigation could be made by interviewing witnesses, claimants, respondents and tribunal members.Practical implicationsThe article provides pertinent learning outcomes for claimants and employers.Originality/valueThe analysis allows us to develop a profile of successful SH claims over the period studied.
The ethics of corporate governance
Authors: West Andrew 
Published: January 2010

PurposeThe purpose of this paper is to review the developments in South African corporate governance since the end of apartheid, with a view to identifying themes and points of convergence and/or divergence with other models.Design/methodology/approachThe paper presents a critical review of South African corporate governance in the context of political and economic developments. Where relevant, aspects of corporate governance theory (in particular the stakeholder and shareholder debate) are considered in the South African context.FindingsSouth African corporate governance can be seen to broadly follow Anglo‐American examples with the notable exception of the stakeholder approach of the two King reports. This approach emphasises the responsibilities of companies to various stakeholders and encourages stakeholder engagement as an integral element of company strategy. There has not, however, been any substantial incorporation of stakeholder interests into formal corporate governance structures such as board structure and financial reporting.Practical implicationsThe ongoing consideration of corporate governance developments in South Africa is important for its continued development in the country and the region.Originality/valueA review of South African corporate governance is timely given the probable release of the third King report in 2009, together with new company legislation.
Constitutionality of check‐off programs: the right not to speak
Authors: Sprotzer Ira , Goldberg Ilene 
Published: January 2010

PurposeThe specific purpose of this paper is to research the relevant case law with regard to the constitutionality of generic advertising, i.e. “check‐off” programs, when they are required by state or federal legislation.Design/methodology/approachThe methodology employed is traditional legal research and analysis.FindingsThe research indicates that although there have been various US Supreme Court cases which address the issue, the law in the USA is still in a state of flux regarding the constitutionality of check‐off programs. Determination of the constitutionality of a specific program is dependent upon the scope of the legislation.Research limitations/implicationsThe paper provides a starting point for those interested in the study of this type of advertising, which is becoming increasingly popular in the USA.Originality/valueThis paper is of value to both legislative bodies and producers in deciding the constitutionality of a check‐off program. Specifically it would be of use to a legislative body when determining how to design a constitutional “check‐off” program and to a producer in determining if a specific “check‐off” program is constitutional.
Towards a better understanding of unfair commercial practices
Authors: Howells Geraint , Micklitz Hans‐W. , Wilhelmsson Thomas 
Published: January 2010

PurposeThe purpose of this paper is to examine the concept of unfair commercial practices in advertising and marketing law.Design/methodology/approachThe differences addressed in the paper relate to the role or tasks of consumer law in regulating the marketplace.FindingsA comparison of the UK, German and Nordic approaches reveal interesting differences at least in nuances in the approach to omission of information as an unfair commercial practice.Originality/valueThe paper provides useful analysis of the deeper understandings behind unfair commercial practices law.
Economic globalization and the construction of China's corporate social responsibility
Authors: Sibao Shen , Huaer Cheng 
Published: January 2010

PurposeThe purpose of this paper is to trace the history of the emergence of corporate social responsibility (CSR) among enterprises in China.Design/methodology/approachThe study draws upon the comparative and international influences on the development of reform and expectations in China.FindingsThe raising of a sense of CSR among enterprises who are supposed to assume such responsibility is subject to the material foundation of a society and the stage of social development. In other words, the extent of social responsibility assumed by enterprises is decided by what development stage the society is on and how much the society can provide. China is no exception. Nowadays, more social responsibility is supposed to be undertaken by enterprises in China – this brings to the country a special and complicated social task, which to complete requires common effort by enterprises, government and the society.Originality/valueThis paper provides a contemporary view of the emerging picture of CSR in China.
Codes of ethics in Spanish corporations: an exploratory content analysis
Authors: Rodríguez‐Domínguez Luis , María García‐Sánchez Isabel , Gallego‐Álvarez Isabel 
Published: January 2010

PurposeThe purpose of this paper is to analyse the contents of ethics codes from Spanish manufacturing companies disclosed on their corporate web sites. The analysis of these contents will reflect the main ethical concerns faced by Spanish organizations in the current business context.Design/methodology/approachA sample of companies listed on the Madrid Stock Market was used. The initial sample was made up of all the quoted companies. Firms belonging to the finance and insurance sectors were removed, leaving a final population made up of 117 corporations from different sectors. The Pearson's correlations were analysed to detect the sign of the relationships and some non‐parametric tests of mean differences – Mann–Whitney U and Wilcoxon W – were run to validate the statistical significance of the relationship.FindingsThe findings stress that the drawing up of codes in Spain is relatively recent and highlight that Spanish codes have received a dual influence. On one hand, they set out responsibilities and principles towards stakeholders and many of them reflect corporate social responsibility, as do many other European codes. On the other hand, their nature is mainly prescriptive and they set out desirable conduct for employees, as many US codes do.Practical implicationsFrom the analysis, it can be deduced that the main ethical concerns in Spanish corporations have to do with the adherence to law, protection of inside information, search for product quality and good relationships with customers and suppliers, conflicts of interests, the workplace and environmental issues.Originality/valueThis paper is the first study that examines the codes of ethics in Spanish corporations.
A consideration of the impact of the Companies and Allied Matters Act (1990) and the Insurance Act (2003) on the board of insurance companies in Nigeria. Part 1
Authors: Ogbuozobe Fidelis 
Published: January 2010

PurposeThis paper (which is Part 1 of 2) seeks to explore the development and implementation of good corporate governance in the financial services industry in Nigeria.Design/methodology/approachThe paper reflects upon the identification of current problems and official legislative responses in Nigeria and tests the policy and theory against actual responses and practices.FindingsWith the collapse of such mega companies as Enron in the USA and the near‐collapse symptoms observed in such a relatively big company as Cadbury Nigeria, such research as this, on the issue of compliance or otherwise with corporate governance practices by organizations, could not have been undertaken at a more appropriate time than now. Considering the ever‐increasing scope and complexity of the subject, which cannot be covered by a single project, the particular focus here is on the impact of the Companies and Allied Matters Act (1990) and the Insurance Act (2003) on the Boards of insurance companies in Nigeria. In other words, do the said statutes contain sufficient provisions and sanctions to ensure effective performance by Boards of insurance companies in Nigeria?Originality/valueWhile this research paper may not claim to fill this gap completely, it is hoped that it will create sufficient awareness to serve as a springboard for effective entrenchment and enforcement of corporate governance practices in the Nigerian financial services industry (including insurance) in particular and the economy in general.
Legal analysis of Agency Theory: an inquiry into the nature of corporation
Authors: Zubair Abbasi Muhammad 
Published: January 2010

PurposeThe purpose of this paper is to analyse the Agency Theory in order to understand the true nature of the corporation by determining the respective roles of shareholders and directors/managers within a corporation.Design/methodology/approachThe paper compares the economists' depiction of the firm with the legal conception of the corporation. It then analyses the legal concept of ownership and proves that the shareholders are the owners of their shares only and not of the corporation which is a separate legal person. The theories of corporation and relevant case law are also analysed.FindingsThe analysis reveals that currently there are two distinct models of the corporation. The economists view a firm in terms of a nexus of contracts like a partnership where shareholders are the owners of the firm and the directors/managers are their agents. The law, on the other hand, regards the corporation as a separate legal entity with rights and liabilities of a natural person that is not subject to ownership. This doctrine of legal personality is the grund norm of corporate law from which other principles like limited liability, perpetual succession, transferability of shares and independent board are derived. However, both economic and legal models converge upon the purpose of corporation i.e. maximization of shareholders value.Originality/valueThe paper highlights the distinction between economic and legal models of the firm. It points out that from a legal perspective, neither the shareholders are the principals nor the managers are their agents as proposed by the Agency Theory. The economists assume conflict of interests between the shareholders and directors and devise mechanisms to reduce agency costs. Law, on the other hand, determines manifestly the rights and liabilities of each participant in corporate structure. The directors owe their duties to the corporation and manage it without interference from the shareholders. Such arrangement is a product of historical process and qualifies a corporation as a sui generis form of business organization.
Reviewing the European excellence model from a management control view
Authors: Mi Dahlgaard‐Park Su 
Published: January 2010

PurposeThe purpose of this paper is to review and identify the dominating paradigms within management control theories in order to investigate adoptability of the European excellence model (EEM) as an alternative management control model or a framework.Design/methodology/approachThe paper has conceptual character based on a literature survey.FindingsThe six dominating paradigms are identified within management control theories and based on the analysis it is concluded that EEM can be adapted as a management control model if its limitations are supplemented with other ideas or frameworks.Originality/valueThis is the first study which investigates adaptability and adoptability of EEM as a management control model.
What does ethical behaviour mean in management activities?
Authors: Baccarani Claudio 
Published: January 2010

PurposeThe purpose of this paper is to revaluate the concept of ethics in management activity.Design/methodology/approachThe approach is a literature analysis and case study.FindingsFrom previous research, it has been inferred that the practice of ethics in management assures the vitality and the competitiveness of the firm. But during the last years, the word ethics has been used to explain too many situations, as a magic word, useful to solve any kind of problem. This excessive use has turn ethics into a word “full of emptiness” and now people try not to use it any more. On the contrary, it is believed that ethics is a fundamental concept in management, even though people often ascribe different meanings to this word.Research limitations/implicationsThe paper is the start up stage of this new approach.Originality/valueOn the basis of a recent work developed in an Italian firm, the paper answers the following questions: What does ethics really mean in management activity? How can management turn this concept into a concrete tool to action? What is the strategic profile of this “path”, looking for organizational excellence?
Implementing Six Sigma via TQM improvement: an empirical study in Taiwan
Authors: Cheng Jung‐Lang 
Published: January 2010

PurposeThis paper aims to review the related literature on TQM and Six Sigma, and then to construct and explore the conceptual framework via an empirical study. Discussions follow on the conceptual framework, and there is a case study on the experience of Kinpo Electronics (KE) company in Taiwan implementing Six Sigma via TQM improvement.Design/methodology/approachThe objective of the research is to examine the relationship between TQM and Six Sigma. To achieve this, the paper conducted a conceptual framework with six improvement factors “system”, “product”, “control”, “training”, “technical”, and “assessment”. The six factors are considered in detail in a discussion of the case of KE Company with regard to its implementing Six Sigma via TQM improvement.FindingsThe results of using TQM improvement activities to implement Six Sigma may be divided into two main paradigm shifts, namely transfer and adjustment. “Transfer” means the requirements for macro change in implementing Six Sigma via TQM improvement, and “adjustment” refers to the micro changes undertaken in moving from TQM toward Six Sigma.Practical implicationsAccording to KE's experience in Taiwan, TQM is a prime component of Six Sigma, and KE added a Six Sigma program to its existing business system which used almost all of the elements of TQM. The formula is KE's current business system+Six Sigma = TQM. Based on this, TQM remains important and prevalent in modern industry.Originality/valueThe value of the paper is that TQM is the fundamental basis of Six Sigma. The new quality management system is integrating TQM's activities with the Six Sigma approach to gain a new competitive advantage.
Performance measurement by TQM adopters
Authors: Kumar V. , De Grosbois D. , Choisne F. , Kumar U. 
Published: January 2010

PurposeOrganizations wishing to implement TQM face unavoidable profound changes in performance measurement and are in need of guidance and better understanding of the role of different performance measurement methods and systems. The objective of this paper is therefore to provide guidance for future TQM adopters through investigation of existing practices implemented by a group of finalists in the total quality category of Canada Awards for Business Excellence. Especially the usage and perceived appropriateness of different methods are of interest.Design/methodology/approachA sample of finalists in the total quality category of Canada Awards for Business Excellence was surveyed. The data were collected either through in‐depth personal interviews or by mail/phone using a questionnaire. Next, descriptive statistical techniques were used to analyze the data. T‐statistic tests were performed in order to determine the significance of the results.FindingsRegarding the extent of use and appropriateness of the traditional and TQM‐related performance measures (PMs) and systems/methods (PMS) found in TQM environment, the findings reported that PMs and PMS, used and considered appropriate by TQM adopters, are predominantly process‐oriented (process sequence flow charts, Pareto chart, cause and effect diagram), long‐term‐oriented (market research/customer survey, percentage of sales from new products and absolute market share), and customer‐oriented (number of complaints, percentage on‐time delivery, overall customer satisfaction).Research limitations/implicationsThe small sample limited exclusively to finalists in the total quality category of Canada Awards for Business Excellence may be a limitation.Practical implicationsThis research provides guidance for companies considering implementation of TQM or in the process of adopting TQM with regard to the design of a performance measurement system that would support their TQM efforts successfully.Originality/valueThis research is looking at extent of use of performance measures and methods and at their perceived appropriateness by TQM adopters at the same time. Thanks to this approach it provides valuable insights into performance measurement in TQM both for academics and for practitioners.
Promoting excellence
Authors: Grigg Nigel , Mann Robin 
Published: January 2010

PurposeThis paper aims to share findings from a major international study, focusing on how custodians of business excellence (BE) frameworks promote and create awareness of frameworks at the national level.Design/methodology/approachThe project was commissioned by the present custodians of the Australian Business Excellence Framework (ABEF), with the objectives of enhancing the ABEF and increasing its usage within Australia. The methodology consisted of a literature review, three surveys, a series of focus groups and key informant interviews. The study involved input from 16 countries world‐wide.FindingsAwareness of the ABEF is lower than was previously estimated in Australia, with under 10 per cent of randomly sampled organisations being aware of the model. ABEF evaluators perceived the methods of promoting the ABEF to be relatively ineffective. World‐wide, custodians of BE models reported that awareness of BE had generally increased in their country in the last three years. Based on an international survey, various examples of good promotional practice from model custodians world‐wide are reported.Research limitations/implicationsThe primary focus is on the Australian context, although the findings draw on a range of international sources and hence are of relevance to all BEF custodians.Practical implicationsThe findings from the project were used to redesign the ABEF, and are expected to help inform national business excellence strategies world‐wide.Originality/valueThe paper is one of the first to focus on how a BEF custodian can and should create national awareness of a BE framework.