9 research outputs found

    La sostenibilidad en un mercado emergente - En el contexto de la alta dirección

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    The concept of CSR is still novel to Sri Lanka and firms in the country, and the adoption of the concept is in the initial phase. Scholars in developing countries are conducting studies based on CSR. This study aims to explore how and to what extent firms in emerging countries can conduct CSR activities; the types of benefits the firms can enjoy from CSR-driven activities; and the types of benefits that society can gain from CSR. This study provides insights into identifying existing CSR practices and analyze the benefits that they can generate. The study was conducted using 50 of the highest market capitalized firms listed on the Colombo Stock Exchange, Sri Lanka. The target group comprised 70 board of directors of the selected firms. A structured questionnaire was used for collecting data. The board of directors who responded believed that the most vital criteria in the CSR pyramid are economic responsibility. This response indicates that firms need to prioritise generating profits and then use their earnings for the wellbeing of society.El concepto de RSC es todavía novedoso en Sri Lanka y en las empresas del país, y su adopción está en la fase inicial. Los especialistas de los países en desarrollo están realizando estudios basados en la RSE. Este estudio pretende explorar cómo y en qué medida las empresas de los países emergentes pueden llevar a cabo actividades de RSE; los tipos de beneficios que las empresas pueden obtener de las actividades impulsadas por la RSE; y los tipos de beneficios que la sociedad puede obtener de la RSE. Este estudio permite identificar las prácticas de RSE existentes y analizar los beneficios que pueden generar. El estudio se realizó con 50 de las empresas de mayor capitalización bursátil que cotizan en la Bolsa de Colombo, Sri Lanka. El grupo objetivo estaba formado por 70 consejos de administración de las empresas seleccionadas. Se utilizó un cuestionario estructurado para la recogida de datos. Los consejos de administración que respondieron creen que el criterio más importante en la pirámide de la RSE es la responsabilidad económica. Esta respuesta indica que las empresas deben dar prioridad a la generación de beneficios y luego utilizar sus ganancias para el bienestar de la sociedad

    Risk governance in organizations

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    Dieses Buch dokumentiert 10 Jahre Risk-Governance-Forschung an der Universität Siegen. In 50 Beiträgen reflektieren Forscher und Praktiker Risk Governance vor dem Hintergrund ihrer eigenen Forschungen und/oder Erfahrungen und geben jeweils einen Entwicklungsimpuls für die Zukunft der Risk Governance. Das Buch zeigt die große Bandbreite und Tiefe des Forschungsgebietes auf und diskutiert Grundannahmen, Implementierungsfragen, die Rolle der Risk Governance als Transformationsmotor, ihre Wirkung in den verschiedenen betrieblichen Funktionen, Entwicklungsperspektiven und den Beitrag der Risk Governance zu einer nachhaltigen Ausrichtung von Unternehmen.This book documents 10 years of risk governance research at the University of Siegen. In 50 contributions, researchers and practitioners reflect on risk governance against the background of their own research and/or experience and provide a development impetus for the future of risk governance. The book shows the wide range and depth of the research field and discusses basic assumptions, implementation issues, the role of risk governance as transformation engine, its impact in the various operational functions, development perspectives, and the contribution of risk governance to a sustainable orientation of companies

    Identification of unknown substances by terahertz spectroscopy and multivariate data analysis

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    The identification of various substances by multivariate data analysis of terahertz transmittance spectra is demonstrated. Transmittance spectra were obtained by the use of a Fourier transform infrared spectrometer. By means of principal component analysis and partial least squares regression, the spectral data were analyzed in order to identify substances and mixtures of several substances. With only three principal components, detection and identification of substances are possible with high accuracy. Using these methods, concentration ratios of substances in mixtures of two substances can be determined with an accuracy of 10 %. It is shown that the method is robust against disturbances in the spectra such as standing waves. This is particularly important for practical applications

    Sustainability reporting and risk governance

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    Identification of Substances by THz Spectroscopy and Multivariate Analysis

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    The identification of different substances based on terahertz transmittance spectra and multivariate analysis (MVA) is demonstrated. Transmittance spectra are obtained by the use of a Fourier transform infrared spectrometer (FTIR). By means of principal component analysis (PCA) and partial least squares regression (PLS) the spectral data were analyzed in order to discriminate and to identify the substances from each other

    Voraussetzungen und Effekte betrieblicher Interessenvertretung in eigentümergeführten Unternehmen

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    Zusammenfassung Im Zentrum ökonomischer Mitbestimmungsforschung steht die Frage, ob Betriebsräte effizient sind. Die hierzu vorliegenden empirischen Befunde tendieren zu einem überwiegend positiven Einfluss von Betriebsräten auf die Performance eines Unternehmens. Weniger Beachtung in diesem Kontext fand bisher die Rolle des Eigentürmers als Geschäftsführer. Mit den Daten des IAB-Betriebspanels wird daher untersucht: (1) welchen Einfluss die Eigentümerführung auf die Wahrscheinlichkeit der Existenz eines Betriebsrats hat und (2) welche ökonomischen Effekte (Produktivität) unter den besonderen Bedingungen der Eigentümerführung erzielt werden. Mittels gepoolten OLS-Schätzungen und dynamischen Panelansätzen wird aufgezeigt, dass eigentümergeführte Unternehmen auf positive ökonomische Effekte der betrieblichen Interessenvertretung verzichten, um ihre nicht-ökonomischen Ziele wie den Erhalt von Einfluss und Kontrolle zu erfüllen. Abstract The efficiency of works councils has always been in the focus of economic research on co-determination. Empirical findings show a positive influence of works councils on firm performance. Less attention so far has been given to the role of owner-managers. The data of the IAB establishment panel is used to (1) examine the influence of owner management on the likelihood of the existence of a works council and (2) the economic effects achieved under the particular conditions of owner management. The estimations of pooled OLS and GMM models show, that owner-managers dispense with positive economic effects of works councils in order to achieve their non-economic goal of maintaining control and influence

    Directive and incentive functions of affective action consequences: an ideomotor approach

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    Five experiments examined whether affective consequences become associated with the responses producing them and whether anticipations of positive and negative action outcomes influence action control differently. In a learning phase, one response produced pleasant and another response unpleasant visual effects. In a subsequent test phase, the same actions were carried out in response to a neutral feature of affective stimuli. Results showed that responses were faster when the irrelevant valence of the response cue matched the valence of the response outcome, but only when the responses still produced outcomes. These results suggest that affective action consequences have a directive function in that they facilitate the selection of the associated response over other responses, even when the response outcome is unpleasant (Experiment 4A). Results of another experiment showed that affective action consequences can also have an incentive function in that responses with pleasant outcomes are generally facilitated relative to responses with unpleasant outcomes. However, this motivational effect was seen only in a free-choice test (Experiment 5). The results suggest that behavioral impulses induced by ideomotor processes are constrained by the motivational evaluation of the anticipated action outcome. A model that integrates motivational factors into ideomotor theory is presented
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