76 research outputs found
Debunking the myth of shareholder ownership of companies: Some implications for corporate governance and financial reporting
The shareholder primacy model is dominant in Anglo-Saxon corporate governance and financial reporting even though it is considered to be dysfunctional and a source of crisis. The possibilities of reforms are routinely stymied with the claims that shareholders are the owners of large corporations and management should promote their interests. This paper seeks to debunk such claims. It shows that a corporation is a distinct legal person and cannot be owned by its shareholders. It argues that shareholders in contemporary corporations are owners of ?fictitious? capital which is very distinct from ?real? capital. The systemic pressures require the holders of fictitious capital to constantly buy/sell shares in pursuit of short-term gains. The paper further shows that in a globalised economy, the shareholding duration in major UK companies has shrunk and shareholders are more dispersed than ever before. They are not in any position to control or direct corporations for the benefit of other stakeholders and society generally. The paper calls for abandonment of the shareholder model of governance and calls for empowerment of stakeholders with a long-term interest in the wellbeing of corporations
The post-installed screw pull-out test: Development of a method for assessing in-situ concrete compressive strength
Empirical and Dynamic Rheological Data Correlation to Characterize Melt Characteristics of Imitation Cheese
A Knowledge Graph to Understand Nursing Big Data: Case Example for Guidance
This was a co-participatory study focusing on adoption of health informatics standards and translation of nursing knowledge to advance nursing theory through a nursing knowledge graph (NKG). In this article we outline groundwork research conducted through a focused analysis to advance structural interoperability and to inform integrated care in Ireland. We
provide illustrated details on a simple example of initial research available through open access
A time of transition: exploring special educational provision in the Republic of Ireland
Potential use of fibrous grass silage press-cake to minimise shrinkage cracking in low-strength building materials
Solar driven water heating systems for medium-rise residential buildings in urban mediterranean areas
Altering the level of calcium changes the physical properties and digestibility of casein-based emulsion gels
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