Vourvachis and kladi, 2010, accounting for stress
•Download as PPT, PDF•
0 likes•178 views
This document provides an overview of a study exploring corporate disclosures on work-related stress by large companies in Germany, Greece, and the UK. The study involved a qualitative content analysis of annual reports, stand-alone reports, and websites from companies in the DAX30, FTSE100, and ASE20 indices. Preliminary findings showed very limited identified disclosure on work-related stress across the sample, with some companies declaring adherence to standards but not providing quantitative data to demonstrate progress in addressing stress. The document discusses ways to improve the study, such as extending the analysis to more countries.
Report
Share
Report
Share
![Introduction ,[object Object],[object Object],[object Object],[object Object]](data:image/gif;base64,R0lGODlhAQABAIAAAAAAAP///yH5BAEAAAAALAAAAAABAAEAAAIBRAA7)
Recommended
robert-bigan_resume_manger_director
Robert Bigan is an experienced manager and director with a background in sales, business development, and turnaround management. He has over 15 years of experience in education and childcare roles, managing staff and developing educational programs. Currently he is the Before and After School Program Director at Pleasant Union Elementary School, where he oversees 185 children and a staff of 8-10. Bigan has a Masters in Elementary Education and is 18 credits away from another Masters, demonstrating his strong credentials in both education and management.
Anamika.Chauhan
Anamika Chauhan is seeking a role where she can utilize her 1 year of experience working as an Engineer Programmer Analyst at Cognizant Technology. She has experience working with clients such as Walmart across the US, UK, and Canada on various applications including RRT, ATG, ORS/OFS, BI, and others. She is proficient in tools like SQL Developer, Microsoft Office, Autosys, Control-M, and has a technical background working with operating systems, databases, and programming languages.
Question 5
The document discusses how the filmmakers attracted their target audience of demographics E and D, who are interested in explorers, strugglers, and reformers. They did so through realistic scenes and exploring the antagonist's mindset. The location, lighting, and use of a prop like a puppet provided something for the audience to relate to. The characters also fit Propps' character theory involving a villain. Feedback from peers helped improve the film by addressing issues in the narrative, genre, and stereotypical opening. Sharing the draft widely online helped get feedback from a broader audience.
Final (2)
1. The document describes Christmas and New Year traditions in the United Kingdom, including spending Christmas Day at home with family, hanging stockings by the fireplace for Father Christmas to fill with gifts, and welcoming the New Year with parties and gatherings.
2. Boxing Day on December 26th is described as a public holiday when traders receive bonuses and people visit family and friends to celebrate.
3. The play "The Dead Will Travel" is summarized as featuring iconic historical figures like Cleopatra, Cuauhtemoc, Frida Kahlo, Marilyn Monroe, Charles Chaplin, Hitler, and Napoleon and showing their different ways of thinking and being through dialogue.
DIAGNOSTICO PATOLOGICO EN CANINO SHARPHEI
Este documento presenta los hallazgos de la necropsia de un perro de raza Sharpei de 3 años de edad. La necropsia reveló una neumonía hipostática con granulomas y edema pulmonar, persistencia pasiva crónica del hígado causada por insuficiencia cardíaca derecha, e hipertrofia ventricular izquierda con dilatación ventricular derecha y endocarditis auriculoventricular bilateral en el corazón. También se encontró enteritis catarral en el intestino delgado, probablemente causada por una parasitosis previa
Lista de los cinco recomendados moviles chinos economicos de 5 pulgadas
Esta empresa dispone de una opciA�n seleccionada de dispositivos, abarcando todos los segmentos, t...
Recommended
robert-bigan_resume_manger_director
Robert Bigan is an experienced manager and director with a background in sales, business development, and turnaround management. He has over 15 years of experience in education and childcare roles, managing staff and developing educational programs. Currently he is the Before and After School Program Director at Pleasant Union Elementary School, where he oversees 185 children and a staff of 8-10. Bigan has a Masters in Elementary Education and is 18 credits away from another Masters, demonstrating his strong credentials in both education and management.
Anamika.Chauhan
Anamika Chauhan is seeking a role where she can utilize her 1 year of experience working as an Engineer Programmer Analyst at Cognizant Technology. She has experience working with clients such as Walmart across the US, UK, and Canada on various applications including RRT, ATG, ORS/OFS, BI, and others. She is proficient in tools like SQL Developer, Microsoft Office, Autosys, Control-M, and has a technical background working with operating systems, databases, and programming languages.
Question 5
The document discusses how the filmmakers attracted their target audience of demographics E and D, who are interested in explorers, strugglers, and reformers. They did so through realistic scenes and exploring the antagonist's mindset. The location, lighting, and use of a prop like a puppet provided something for the audience to relate to. The characters also fit Propps' character theory involving a villain. Feedback from peers helped improve the film by addressing issues in the narrative, genre, and stereotypical opening. Sharing the draft widely online helped get feedback from a broader audience.
Final (2)
1. The document describes Christmas and New Year traditions in the United Kingdom, including spending Christmas Day at home with family, hanging stockings by the fireplace for Father Christmas to fill with gifts, and welcoming the New Year with parties and gatherings.
2. Boxing Day on December 26th is described as a public holiday when traders receive bonuses and people visit family and friends to celebrate.
3. The play "The Dead Will Travel" is summarized as featuring iconic historical figures like Cleopatra, Cuauhtemoc, Frida Kahlo, Marilyn Monroe, Charles Chaplin, Hitler, and Napoleon and showing their different ways of thinking and being through dialogue.
DIAGNOSTICO PATOLOGICO EN CANINO SHARPHEI
Este documento presenta los hallazgos de la necropsia de un perro de raza Sharpei de 3 años de edad. La necropsia reveló una neumonía hipostática con granulomas y edema pulmonar, persistencia pasiva crónica del hígado causada por insuficiencia cardíaca derecha, e hipertrofia ventricular izquierda con dilatación ventricular derecha y endocarditis auriculoventricular bilateral en el corazón. También se encontró enteritis catarral en el intestino delgado, probablemente causada por una parasitosis previa
Lista de los cinco recomendados moviles chinos economicos de 5 pulgadas
Esta empresa dispone de una opciA�n seleccionada de dispositivos, abarcando todos los segmentos, t...
Falcon short profile
Falcon is strategically located in the Kingdom of Bahrain to cater to global energy companies with primary focus on the Upstream Petroleum Industry of the Middle East. Our mission is to function as a catalyst for accelerating the growth of clients facing ever-greater Oil & Gas challenges across the GCC. Falcon is backed by a vast network of experienced Petroleum Engineers, Operational Experts, and Global Manufacturers of Upstream Petroleum Equipment & Material
Sample Business Plan Writing
This report analyzes issues within a public sector department including poor leadership, lack of training, poor job design, and rewards. It finds these stem from poor employee and manager motivation. Four main problems are identified: 1) poor leadership and team development, 2) lack of investment in training, 3) poor job design, and 4) a poor rewards system. The report provides 10 recommendations to address these problems, including changing to a team-based structure, implementing training programs, increasing job autonomy as rewards, and providing recognition for good performance. Implementing the recommendations would improve employee motivation, knowledge retention, performance and satisfaction to ultimately improve the department.
Péptidos
Este documento describe los beneficios de los péptidos activos presentes en los productos CyTA para ayudar a mantener la tensión arterial normal. Los péptidos como Ile-Pro-Pro y Val-Pro-Pro inhiben la enzima convertidora de angiotensina, reduciendo la presión arterial. Un estudio encontró que la ingesta diaria de 50mg de lactotripéptidos durante 6 meses redujo la presión arterial sistólica en 2.6 mmHg y la diastólica en 1.3 mmHg en pacientes hipertensos.
Idea cellular
A detailed Presentation on Market research on Idea Cellular
Presented by: Sankalp Agarwal and group at the new delhi institute of management
Unified Communications w/Sametime Advanced, SharePoint & Unified Telephony
The document discusses the features and capabilities of IBM Lotus Sametime Unified Telephony. It allows users to seamlessly use voice, video, and telephony capabilities through integration with multiple PBX systems. It provides presence awareness, instant messaging, video and audio conferencing, file sharing, and screen sharing. Lotus Sametime Unified Telephony simplifies integrating these collaboration tools across heterogeneous communication environments.
Telecom industry in india
The telecom industry in India has grown significantly since the first experimental telegraph in 1850. Major developments include the establishment of the postal department in 1854, the introduction of telephone services in 1881, and nationalization of foreign telecom companies in 1947. While the industry faced challenges around limited spectrum and infrastructure issues, major players like Bharti Airtel and Vodafone have grown to capture large market shares as of 2011. The global economic crisis also had limited impact on the continued expansion of the Indian telecom sector.
Erysipelothrix spp
Erysipelothrix spp se encuentra ampliamente distribuida en la naturaleza y afecta principalmente explotaciones porcinas, causando enfermedades agudas, subagudas y crónicas. La bacteria puede causar infecciones sistémicas o locales dependiendo de la virulencia de la cepa y la susceptibilidad del huésped. El tratamiento incluye vacunación y antibióticos como penicilina.
Materiales y diseno industrial
To install and run the game Command & Conquer Gold on Windows XP, follow these steps: install the game from the CD and select compatibility mode for Windows 95; download and install the patch from the provided website; configure the game's executable to run in Windows 95 compatibility mode to enable proper functionality. Launch the game from the program menu or executable to begin playing.
Materiales II- Selección de materiales-Semana 5-Sesión 2
El documento trata sobre la selección de materiales. La selección de materiales es una actividad interdisciplinaria que involucra conocimientos técnicos de varias especialidades. Los criterios para seleccionar materiales incluyen propiedades mecánicas, facilidad de fabricación, costo y disponibilidad. La selección incorrecta de materiales es una de las principales causas de falla de productos, por lo que es importante considerar múltiples criterios y propiedades al seleccionar materiales.
emediaIT and Dell Breakfast - 2009.11.05
emediaIT held joint breakfasts with Dell in East London and Port Elizabeth. The focus of the breakfasts and presentations was to highlight the joint value proposition that we provide, how the relationship works from a customer point of view and how that relationship can help our customers improve efficiency and provide greater return on investment.
Presentation irene houtman
The document summarizes policies and results regarding psychosocial risk management in the Netherlands over the last two decades. It discusses how the country shifted from managing risks to reducing absenteeism and disability through work and health covenants from 1998-2007. Evaluation found these covenants reduced various psychosocial risks by 10-20% and sickness absence trends declined. Current policy focuses on participation and inclusion to build an all-inclusive labor market.
Government Guide to Sustainability Impact Assessments
Government Guide to Sustainability Impact AssessmentsInternational Journal of Business Marketing and Management (IJBMM)
Global sustainability is becoming an increasingly important issue, as evidenced by the
numerous conferences of the UN and its sister organizations with worldwide participation. The goal is a critical
inventory of the desirable goals, as well as the questioning of the current status quo and the procedure. There
are obvious gaps that will be briefly discussedPresentation Polt Patent Conference 3 9 2008
The document provides a critical assessment of the European Innovation Scoreboard (EIS) which is used to evaluate and compare the innovation performance of EU member states. It notes methodological issues with the EIS such as the selection and weighting of indicators, data availability and quality. It also critiques how countries' perceive and discuss their innovation performance based solely on EIS rankings, which can lead to indicator-driven rather than evidence-based policymaking. The document concludes the EIS has limitations and a different approach should be taken in its use for policy discussions.
Accounting Essay - Very Useful
This document discusses corporate sustainability accounting and the challenges companies face in adopting sustainability accounting practices. It analyzes data from interviews conducted in 16 companies in the UK and Germany. The main points are:
- Most companies are in the "unfreezing" stage of adopting sustainability accounting, as defined by Lewin's three stage change model of unfreezing, moving, and refreezing. Overcoming this initial stage poses significant challenges.
- Challenges in adopting sustainability accounting practices fall into five stages: diagnosing the situation, preparing people, implementing changes, overcoming resistance, and institutionalizing practices.
- Companies show differences in what stage they have reached in adopting sustainability accounting. Those further along focus more
2007 06 13 Better Regulation.Kdm
The document discusses several megatrends affecting the world of work globally and in Europe, including globalization, new technologies, demographic shifts, and social changes. It argues for a preventative culture approach to occupational safety and health (OSH) regulation that is embedded within broader economic strategies and encourages corporate social responsibility. Key recommendations include developing national OSH strategies, mainstreaming OSH into other policies, using a variety of regulatory and non-regulatory tools, and taking a systems approach within companies that involves management, workers, and suppliers.
Impact of global financial crisis on german employment relations_Industrial R...
This document discusses the impact of the global financial crisis on employment relations in Germany. It notes that while Germany was one of the most successful economies during the crisis, austerity measures still impacted public sector employees. Specific measures discussed include wage freezes or cuts, increased working hours and retirement ages, pension cuts, and downsizing through attrition and privatization. Collective bargaining remained strong in Germany compared to other EU countries, but decentralization occurred as some states negotiated separately from the national government. Overall, the crisis challenged established employment relations systems but did not cause their breakdown in Germany as it did elsewhere.
GRI Conference - 27 May - Kolk- Sustainability Reporting Panel
This document summarizes trends in sustainability reporting over time. It finds that reporting has broadened since the 1970s and now includes topics like corporate governance and climate change. While reporting has become more standardized, variations still exist. The document also examines reporting trends among a panel of 213 large global firms over a decade, finding a significant increase in reporting and verification. However, one quarter of firms consistently did not report. Sector differences emerged, with some industries like automotive and oil/gas seeing more common reporting than industries like banking. European countries tended to be sustainability reporting leaders.
Persediaan temuduga
The document discusses the economic impact of rising energy prices on food industries in East Asian countries, with a focus on Malaysia. It presents several published papers and presentations on the topic. The analysis uses input-output tables and models to estimate the aggregate impact on output, sales patterns, and value-added in different sectors. In particular, it calculates sectoral inflation rates based on each sector's share of household expenditure, gross output, and GDP. The case study examines how increased energy prices may affect food industries and their interconnectedness across East Asian economies.
Multiple to return_on_r&d
This document discusses measuring returns on corporate research and development (R&D) spending. It begins by providing context on the European Union's goals to increase R&D spending to boost competitiveness. It then reviews prior literature on measuring R&D returns and discusses challenges in doing so given R&D's characteristics as an intangible investment with high uncertainty. The document outlines some accounting-based approaches to measuring firm-level R&D returns and what relationships might be expected between various performance metrics and R&D intensity. It presents results from estimations of relationships between R&D intensity and accounting measures of performance using US firm data.
Corporate-Governance
This document provides an overview of corporate governance. It defines corporate governance as the system that directs and controls companies. It discusses several large corporate financial scandals over the decades, including Enron in 2001, Lehman Brothers in 2008, and Volkswagen in 2015. It analyzes the principles-based approach to corporate governance used in the UK versus the rules-based approach used in the US. It argues that corporate governance is needed to prevent corruption, bankruptcy, and reputational losses for companies. Effective corporate governance benefits companies by improving relations with shareholders and investors, increasing investor trust, and ensuring the longevity of the company.
More Related Content
Viewers also liked
Falcon short profile
Falcon is strategically located in the Kingdom of Bahrain to cater to global energy companies with primary focus on the Upstream Petroleum Industry of the Middle East. Our mission is to function as a catalyst for accelerating the growth of clients facing ever-greater Oil & Gas challenges across the GCC. Falcon is backed by a vast network of experienced Petroleum Engineers, Operational Experts, and Global Manufacturers of Upstream Petroleum Equipment & Material
Sample Business Plan Writing
This report analyzes issues within a public sector department including poor leadership, lack of training, poor job design, and rewards. It finds these stem from poor employee and manager motivation. Four main problems are identified: 1) poor leadership and team development, 2) lack of investment in training, 3) poor job design, and 4) a poor rewards system. The report provides 10 recommendations to address these problems, including changing to a team-based structure, implementing training programs, increasing job autonomy as rewards, and providing recognition for good performance. Implementing the recommendations would improve employee motivation, knowledge retention, performance and satisfaction to ultimately improve the department.
Péptidos
Este documento describe los beneficios de los péptidos activos presentes en los productos CyTA para ayudar a mantener la tensión arterial normal. Los péptidos como Ile-Pro-Pro y Val-Pro-Pro inhiben la enzima convertidora de angiotensina, reduciendo la presión arterial. Un estudio encontró que la ingesta diaria de 50mg de lactotripéptidos durante 6 meses redujo la presión arterial sistólica en 2.6 mmHg y la diastólica en 1.3 mmHg en pacientes hipertensos.
Idea cellular
A detailed Presentation on Market research on Idea Cellular
Presented by: Sankalp Agarwal and group at the new delhi institute of management
Unified Communications w/Sametime Advanced, SharePoint & Unified Telephony
The document discusses the features and capabilities of IBM Lotus Sametime Unified Telephony. It allows users to seamlessly use voice, video, and telephony capabilities through integration with multiple PBX systems. It provides presence awareness, instant messaging, video and audio conferencing, file sharing, and screen sharing. Lotus Sametime Unified Telephony simplifies integrating these collaboration tools across heterogeneous communication environments.
Telecom industry in india
The telecom industry in India has grown significantly since the first experimental telegraph in 1850. Major developments include the establishment of the postal department in 1854, the introduction of telephone services in 1881, and nationalization of foreign telecom companies in 1947. While the industry faced challenges around limited spectrum and infrastructure issues, major players like Bharti Airtel and Vodafone have grown to capture large market shares as of 2011. The global economic crisis also had limited impact on the continued expansion of the Indian telecom sector.
Erysipelothrix spp
Erysipelothrix spp se encuentra ampliamente distribuida en la naturaleza y afecta principalmente explotaciones porcinas, causando enfermedades agudas, subagudas y crónicas. La bacteria puede causar infecciones sistémicas o locales dependiendo de la virulencia de la cepa y la susceptibilidad del huésped. El tratamiento incluye vacunación y antibióticos como penicilina.
Materiales y diseno industrial
To install and run the game Command & Conquer Gold on Windows XP, follow these steps: install the game from the CD and select compatibility mode for Windows 95; download and install the patch from the provided website; configure the game's executable to run in Windows 95 compatibility mode to enable proper functionality. Launch the game from the program menu or executable to begin playing.
Materiales II- Selección de materiales-Semana 5-Sesión 2
El documento trata sobre la selección de materiales. La selección de materiales es una actividad interdisciplinaria que involucra conocimientos técnicos de varias especialidades. Los criterios para seleccionar materiales incluyen propiedades mecánicas, facilidad de fabricación, costo y disponibilidad. La selección incorrecta de materiales es una de las principales causas de falla de productos, por lo que es importante considerar múltiples criterios y propiedades al seleccionar materiales.
emediaIT and Dell Breakfast - 2009.11.05
emediaIT held joint breakfasts with Dell in East London and Port Elizabeth. The focus of the breakfasts and presentations was to highlight the joint value proposition that we provide, how the relationship works from a customer point of view and how that relationship can help our customers improve efficiency and provide greater return on investment.
Viewers also liked (12)
Unified Communications w/Sametime Advanced, SharePoint & Unified Telephony
Unified Communications w/Sametime Advanced, SharePoint & Unified Telephony
Materiales II- Selección de materiales-Semana 5-Sesión 2
Materiales II- Selección de materiales-Semana 5-Sesión 2
Similar to Vourvachis and kladi, 2010, accounting for stress
Presentation irene houtman
The document summarizes policies and results regarding psychosocial risk management in the Netherlands over the last two decades. It discusses how the country shifted from managing risks to reducing absenteeism and disability through work and health covenants from 1998-2007. Evaluation found these covenants reduced various psychosocial risks by 10-20% and sickness absence trends declined. Current policy focuses on participation and inclusion to build an all-inclusive labor market.
Government Guide to Sustainability Impact Assessments
Government Guide to Sustainability Impact AssessmentsInternational Journal of Business Marketing and Management (IJBMM)
Global sustainability is becoming an increasingly important issue, as evidenced by the
numerous conferences of the UN and its sister organizations with worldwide participation. The goal is a critical
inventory of the desirable goals, as well as the questioning of the current status quo and the procedure. There
are obvious gaps that will be briefly discussedPresentation Polt Patent Conference 3 9 2008
The document provides a critical assessment of the European Innovation Scoreboard (EIS) which is used to evaluate and compare the innovation performance of EU member states. It notes methodological issues with the EIS such as the selection and weighting of indicators, data availability and quality. It also critiques how countries' perceive and discuss their innovation performance based solely on EIS rankings, which can lead to indicator-driven rather than evidence-based policymaking. The document concludes the EIS has limitations and a different approach should be taken in its use for policy discussions.
Accounting Essay - Very Useful
This document discusses corporate sustainability accounting and the challenges companies face in adopting sustainability accounting practices. It analyzes data from interviews conducted in 16 companies in the UK and Germany. The main points are:
- Most companies are in the "unfreezing" stage of adopting sustainability accounting, as defined by Lewin's three stage change model of unfreezing, moving, and refreezing. Overcoming this initial stage poses significant challenges.
- Challenges in adopting sustainability accounting practices fall into five stages: diagnosing the situation, preparing people, implementing changes, overcoming resistance, and institutionalizing practices.
- Companies show differences in what stage they have reached in adopting sustainability accounting. Those further along focus more
2007 06 13 Better Regulation.Kdm
The document discusses several megatrends affecting the world of work globally and in Europe, including globalization, new technologies, demographic shifts, and social changes. It argues for a preventative culture approach to occupational safety and health (OSH) regulation that is embedded within broader economic strategies and encourages corporate social responsibility. Key recommendations include developing national OSH strategies, mainstreaming OSH into other policies, using a variety of regulatory and non-regulatory tools, and taking a systems approach within companies that involves management, workers, and suppliers.
Impact of global financial crisis on german employment relations_Industrial R...
This document discusses the impact of the global financial crisis on employment relations in Germany. It notes that while Germany was one of the most successful economies during the crisis, austerity measures still impacted public sector employees. Specific measures discussed include wage freezes or cuts, increased working hours and retirement ages, pension cuts, and downsizing through attrition and privatization. Collective bargaining remained strong in Germany compared to other EU countries, but decentralization occurred as some states negotiated separately from the national government. Overall, the crisis challenged established employment relations systems but did not cause their breakdown in Germany as it did elsewhere.
GRI Conference - 27 May - Kolk- Sustainability Reporting Panel
This document summarizes trends in sustainability reporting over time. It finds that reporting has broadened since the 1970s and now includes topics like corporate governance and climate change. While reporting has become more standardized, variations still exist. The document also examines reporting trends among a panel of 213 large global firms over a decade, finding a significant increase in reporting and verification. However, one quarter of firms consistently did not report. Sector differences emerged, with some industries like automotive and oil/gas seeing more common reporting than industries like banking. European countries tended to be sustainability reporting leaders.
Persediaan temuduga
The document discusses the economic impact of rising energy prices on food industries in East Asian countries, with a focus on Malaysia. It presents several published papers and presentations on the topic. The analysis uses input-output tables and models to estimate the aggregate impact on output, sales patterns, and value-added in different sectors. In particular, it calculates sectoral inflation rates based on each sector's share of household expenditure, gross output, and GDP. The case study examines how increased energy prices may affect food industries and their interconnectedness across East Asian economies.
Multiple to return_on_r&d
This document discusses measuring returns on corporate research and development (R&D) spending. It begins by providing context on the European Union's goals to increase R&D spending to boost competitiveness. It then reviews prior literature on measuring R&D returns and discusses challenges in doing so given R&D's characteristics as an intangible investment with high uncertainty. The document outlines some accounting-based approaches to measuring firm-level R&D returns and what relationships might be expected between various performance metrics and R&D intensity. It presents results from estimations of relationships between R&D intensity and accounting measures of performance using US firm data.
Corporate-Governance
This document provides an overview of corporate governance. It defines corporate governance as the system that directs and controls companies. It discusses several large corporate financial scandals over the decades, including Enron in 2001, Lehman Brothers in 2008, and Volkswagen in 2015. It analyzes the principles-based approach to corporate governance used in the UK versus the rules-based approach used in the US. It argues that corporate governance is needed to prevent corruption, bankruptcy, and reputational losses for companies. Effective corporate governance benefits companies by improving relations with shareholders and investors, increasing investor trust, and ensuring the longevity of the company.
Introduction to Case Study11StructureGroup.docx
Introduction to Case Study
1
1
Structure
Group presentation
during tutorial sessions on 01/12/14 & 02/12/14 and on 08/12/14 & 09/12/14
5%
Individual assignment
to be submitted on 05/01/15
20%
2
Presentation
5-6 slides
5-10 minutes
All group members or nominate one or two group members to present
3
Individual assignment
Deadline: Monday, 5th January 2015
Word limit: 1,500 words (+/- 10%)
Weighting: 20%
4
Case study
Identify an organisation facing a crisis or involved in a public controversy (e.g., an accident, a product safety/health hazard, a scandal, an environmental disaster, or a major structural re-organisation, such as privatisation or demutualisation) and investigate how the organisation reacted to it by means of information releases (e.g., press releases, annual report, corporate social responsibility report, etc.).
Use a variety of accounting theories to explain the organisation’s response to the event.
5
Aspects to think about
What is a crisis?
Define ‘crisis’ using relevant literature
What kind of crisis is the organisation facing?
Breitsohl (2010):
Scandals (e.g., fraud, bribery, insider trading price fixing)
Accidents (e.g., plane crash, industrial accident)
Product safety and health incidents (e.g., product defects and associated recalls, and production-related pollution)
Who is effected by the crisis?
Customers, shareholders, general public, etc.
6
An example: Louis Vuitton crisis
https://www.youtube.com/watch?v=pHGqqjQFAjA
7
Aspects to think about
How does the organisation respond to the crisis?
Which communication vehicles do they use? (e.g., press releases, annual reports, CEO speech, etc.)
What strategies do they use?
E.g., apology, excuse, blame and fire CEO?
8
Identifying a case – How to find it?
Google search with key words
‘scandal’, ‘accident’, ‘incident’
9
Assignment requirements
You need to demonstrate the ability to identify a good case
You need to demonstrate your understanding of the accounting theory(ies) you choose to explain the corporate responses made following the accident/incident/scandal
You need to demonstrate the ability to analyse the corporate responses using an appropriate way of analysing the corporate texts
10
Assignment requirements
You need to follow the structure outlined in the assignment document
You are expected to read around the subject and will be rewarded, if you refer to journal articles or other authoritative sources of information (journal articles, books and book chapters, NOT websites) to support your argument
References in the references section should be mentioned in the text and vice versa
11
Presentation - Content
2. The case
Context
Background information about the case
What company? When? What happened? Who was affected? How did the media report the case?
3. Data
CSR report, annual report, number of press releases?
4. Methodology
What verbal strategies are you focusing on in your analysis?
12
Collecting your data
Analyse organisat.
Klaus Zimmermann
The document summarizes Prof. Dr. Klaus F. Zimmermann's analysis of Germany's response to the economic crisis and relatively low unemployment. It finds that Germany was able to effectively buffer the impact through existing labor market flexibility measures like short-time work, collective bargaining agreements, and automatic stabilizers in the tax system. This allowed companies to hoard labor rather than lay people off, particularly in export-oriented manufacturing. While helping in the short-term, these internal flexibility measures may not be as effective over the long-run and could delay needed structural adjustments.
Global Market AnalysisGeoff BrownProfessor Duh.docx
Global Market Analysis
Geoff Brown
Professor Duhn
ACC 680
March 5, 2017
Objectives
Introduction
Potential issues in financial statement analysis
Recommendations on the issues
International financial statement analysis potential benefits
2
Introduction: financial statements analysis
Definition; the act of looking at financial statements with a view of evaluating the financial status of the company to make better economic decisions(Brown et.al, 2014)
Financial statements include balance sheet, income statement, statement of equity and cash flow statement among others
Financial analysis uses tools such as financial ratios
Financial statement analysis make the use of various tools. The most common tools is financial ratios. This financial ratios are classified into various categories depending on the objective they are required to achieve. The common financial ratios are classified into liquidity, profitability, solvency, operating financial ratios and leverage ratios.
3
Introduction (continued)
Statement of the problem- effect of global market on financial statement analysis
Scope; financial statement analysis in the us vis a vis the global market
global market of choice is German.
This presentation is intended to give an outline of the various opportunities as well as threats that will be encountered as result of having global operations. The threats and opportunities will have a bias on the various effects this global markets will have on the process of financial statement analysis. This will also be a comparison between the host country, USA and the new country referred to as the global market. The global market in this case is German
4
Potential issues
Legal systems
Tax regulation
Political and political ties
Inflation
Funding mechanism
This are the major determinants of many countries accounting system and by the extension the process of financial statement analysis. They present both threats and opportunities to the business. The will be each be discussed in the subsequent slides.
5
Legal system
There two types of legal systems namely common law and codified roman law
The kind of accounting system is determined by the legal system
German being the global market uses codified roman law.
Accounting profession in German is highly regulated with procedures laid down on particular transaction
In the German law is silent about items such as cash flow statements, leases and also transactions involving foreign currency transactions(Geppert et.al, 2016)
Unlike in the USA and other countries who use the common law legal system, the accounting field is highly regulated in German. In countries operating under the common law regime the laws are left to professional bodies to deliberate on the various contentious issues. In this case various tools such as cash flow statement are very important when it comes to issues such liquidity. Lack of clear direction on such an item can make benchmarking wit ...
Similar to Vourvachis and kladi, 2010, accounting for stress (13)
Government Guide to Sustainability Impact Assessments
Government Guide to Sustainability Impact Assessments
Impact of global financial crisis on german employment relations_Industrial R...
Impact of global financial crisis on german employment relations_Industrial R...
GRI Conference - 27 May - Kolk- Sustainability Reporting Panel
GRI Conference - 27 May - Kolk- Sustainability Reporting Panel
Global Market AnalysisGeoff BrownProfessor Duh.docx
Global Market AnalysisGeoff BrownProfessor Duh.docx
Vourvachis and kladi, 2010, accounting for stress
- 1. Accounting for stress: a comparative analysis of corporate reporting on work-related stress by German, Greek and UK companies Petros Vourvachis and Konstantina Kladi (very much) Work In Progress
- 5. Work-related stress for EU15