De Nederlandse 'Female Board Index' 2007

Dit rapport geeft een overzicht van de aanwezigheid van vrouwen in de Raden van Bestuur (‘RvB’) en Raden van Commissarissen (‘RvC’) van 122 Nederlandse N.V.’s genoteerd aan de Amsterdamse Euronext. De ondernemingen zijn gerangschikt naar het percentage vrouwen in de gecombineerde RvB en RvC. Vervolgens is een verschillenanalyse gemaakt op persoonsniveau (kenmerken zoals leeftijd en nationaliteit van de vrouwelijke bestuurders en commissarissen zijn afgezet tegen dezelfde kenmerken van hun mannelijke collega’s). Daarnaast is een verschillenanalyse gemaakt op ondernemingsniveau, om na te gaan wat de karakteristieken zijn van ondernemingen met vrouwen in de RvB en RvC ten opzichte van ondernemingen zonder vrouwen en of er een verband bestaat tussen bepaalde ondernemingskenmerken (zoals sector en omvang) en het aandeel vrouwen. De beschrijving van de samenstelling van RvB en RvC is vergelijkbaar met de studie van Sealy, Singh and Vinnicombe, (2007) ‘The Female FTSE Report 2007” waarin de aanwezigheid van vrouwen voor 100 ondernemingen genoteerd aan de FTSE is geanalyseerd. Dit rapport over de Nederlandse ‘Female Board Index’ gaat echter verder dan de beschrijving van de samenstelling, want ook de verschillen tussen mannelijke en vrouwelijke commissarissen en tussen ondernemingen met of zonder vrouwen in de RvB en/of RvC zijn geanalyseerd. De verschillende kenmerken worden afzonderlijk geanalyseerd zonder op eventuele onderlinge verbanden tussen de variabelen (causaliteit) te testen

The Dutch 'Female Board Index' 2008

The Dutch ‘Female Board Index 2008’ provides for the second year an overview of female representation on the Board of Directors and Supervisory Boards of 113 Dutch NV companies1 listed on Euronext Amsterdam. The companies were classified according to the percentage of women present on their combined Board of Directors and Supervisory Boards. The Dutch ‘Female Board Index’ also analyses the differences between male and female executive directors and supervisors ('non-executive directors') and between companies with or without female representation on their Board of Directors and/or Supervisory Boards (together the ‘Board’)

Nationaal Commissarissen Onderzoek 2013

__Abstract__ Het Nationaal Commissarissen Onderzoek 2013 richt zich, naast de jaarlijkse algemene vragen over de commissaris en het commissariaat, vooral op de rollen, taken en drijfveren van commissarissen. Het Nationaal Commissarissen Onderzoek werd dit jaar voor de zevende keer uitgevoerd. Ruim 300 commissarissen en toezichthouders bij beursvennootschappen, familiebedrijven, zorginstellingen, woningcorporaties et cetera, hebben dit jaar meegedaan. Net als in voorgaande jaren is het onderzoek ook dit jaar uitgevoerd door Prof. Dr. Mijntje Lückerath-Rovers (Tilburg University/TiasNimbas) en Prof. Dr. Auke de Bos RA (Erasmus Universiteit). Voor een deel van het onderzoek, naar persoonlijkheid en drijfveren van commissarissen, is dit jaar samengewerkt met twee psychologen Prof. dr. Marise Born (Erasmus Universiteit) en Dr. Reinout de Vries (VU Amsterdam)

Are Electronic Editions Inherently Obsolete?

This paper looks at some of the theoretical background behind technologies being developed at the Australian Scholarly Editions Centre for a new form of resource for the study of historical works of literature. Some of the unique features of these technologies are that they support conflicting points of view (including conflicting structural markup) and also allow simultaneous, parallel development by multiple researchers on the same parts of the work. Archivists talk about maintaining digital assets through use rather than preservation so that demand for the asset will ensure its propagation long-term. To achieve this end a digital asset must be as versatile as possible so as to meet all requirements for those who might want to use it. If it does not do this it will be superseded by something that does meet those needs creating new witness states in the record and confusion for future literary researchers. The word "edition" is a term from the print paradigm and implies a fixed publication with features proscribed by the medium. Technical and feature obsolescence will eventually cause these "electronic editions" to be either superseded or lost from the human record. A better type of resource is one that can be continually developed by its multiple users, while maintaining its textual authenticity, thereby ensuring its continued maintenance long after its original creator is gone. This paper looks at the reasoning behind the need for a new paradigm for creating and maintaining text-based digital assets and provides examples of a work in progress that solves some of the inherent limitations of the print-based "edition" paradigm.Hosted by the Scholarly Text and Imaging Service (SETIS), the University of Sydney Library, and the Research Institute for Humanities and Social Sciences (RIHSS), the University of Sydney

Operating-Lease Disclosures: an empirical investigation

In 2008, the International Accounting Standards Board (IASB), in cooperation with the Financial Accounting Standards Board (FASB), will issue a new proposal to change the current accounting regulation with respect to leasing to an alternative approach. This new lease-accounting approach, called the “asset and liability approach”, capitalises all leases on the balance sheet. This contrasts with the current lease-accounting approach, called the “risk and reward approach”, which discriminates between the recognition of financial leases on the balance sheet and the disclosure of operating leases off the balance sheet. As with the current risk and reward approach, also the asset and liability approach has many opponents. This study investigates: - what the impact on financial ratios might be when operating leases are capitalised on the balance sheet, - what company characteristics determines the choice for operating leases, and - whether financially-distressed companies use more operating leases than healthy companies. The results show that operating leases have become a major financing source, which is not only attributable to the accounting treatment of operating leases. However, the information on operating leases as required in the footnotes to the financial statements is not transparent, nor reliable. The current lease-accounting standards might be maintained but improved, and this could be an intermediate solution that is acceptable for the proponents of both lease-accounting approaches