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AbstractSince the adoption of the UN Guiding Principles on Business and Human Rights the relationship between human rights due diligence (HRDD) and corporate liability has been a source of legal uncertainty. In order to clarify this relationship, this article compares and contrasts civil liability provisions aiming at implementing HRDD. It explains the legal liability mechanisms in the draft Treaty on Business and Human Rights and in domestic mandatory HRDD legislation and initiatives such as the French Duty of Vigilance Law and the Swiss Responsible Business Initiative. It compares these developments with the emerging case law on parent company and supply chain liability for human rights abuses. It explores the potentially perverse effects that certain civil liability provisions and court decisions might have on companies' practices. Finally, it makes recommendations for the design of effective liability mechanisms to implement HRDD.

The study examined the effects of employee motivation on organization performance of crews in Ethio telecom South West Region Jimma. The data were collected through self-administered questionnaire from 229 respondents and 219 were returned. Both primary and secondary sources of data were consumed in this study. The quantitative research approach was implemented and simple random sampling technics were adopted to provide equal chances for respondents. Exploratory research design and data was analyzed using correlation and regression analysis. The correlation analysis indicates that there was a positive relationship between the independent variables and dependent variables. The result of the regression implies that the independent variables have accounted for 78.1% of variance in the dependent variable. Based on the outcome of the study, the researcher recommend that, it is better if the company focuses on employee motivation factors, mostly Promotion, employee benefit, teamwork and training so as to improve its performance.

The paper describes the application of a qualitative diary method combined with in-depth interviews in the context of headquarters-subsidiary cooperation. We examine the distinct requirements of studying shared understanding in the case of distributed teams and argue that further research is necessary in order to explain inter-team conflicts arising from incongruent understandings and divergent expectations. Building on this research gap, we perform a case study in the headquarters of a multinational technology company and one of its subsidiaries. With the help of Event Sampling Methodology (ESM) and in-depth interviews, we were able to identify, analyze and comprehend situations characterized by lacking shared understanding. By this, our research contributes to the methodical discussion on event sampling methods and proposes new fields of application. Furthermore, it contributes to the international management literature by analyzing misunderstandings in international R&D cooperation.

AbstractTechnology companies have widely used corporate social responsibility (CSR) as a strategy to attract more consumers. However, little is known about which specific CSR practices work best to shape consumers' purchasing behavior. This study adopts a between‐subject lab experiment to investigate the effects of four different kinds of CSR practices on consumers' purchasing behavior and to understand their underlying mechanisms. The results indicate that CSR in the domain of environmental protection is most influential for a high‐tech company when it comes to attracting consumers and driving purchasing behavior. Additionally, the results indicate a mediating role of consumers' trust in the CSR purchasing relationship. This study suggests that high‐tech companies seeking to maximize sales should consider focusing their CSR practices on the environmental domain and should view consumers' trust as a critical end rather than a means to greater profits.

The importance of the whistleblowing concept to provide complaints related to fraud in the company. The study was conducted to determine the effect of role stress on auditors' performance with whistleblowing intention as a moderating variable. Quantitative research approach. The sampling technique was purposive sampling technique so that the research sample was 71 public accounting firms in Bali. The data analysis technique used multiple linear regression with moderated regression analysis (MRA) techniques. Determination of the sample using a purposive sampling technique. This study uses a questionnaire in data collection. The data analysis technique in this study is Multiple Linear Regression using the SPSS (Statistical Package for Social Science) application. The result of the research states that the relationship between the role of auditors' work stress can affect the performance of auditors and the relationship between whistleblowing intention, role stress affects the performance of auditors, so that it can avoid conflicts with auditors.

The aim of this study to test the relationship of internal marketing mix management with build competitive advantages in the Algerian private health organizations companies. This study was conducted based on a psychometrically validated questionnaire, designed and distributed to a random sample of 176 managers of Algerian private medical and medical surgical companies. The response rate was 76% as 134 managers filled the questionnaire. The questionnaire included (44) questions. Statistical methods have been used to analyse the three hypotheses developed.
In particularly, we found that: (a) there is statistically significant on the existence of internal marketing mix management in Algerian private health companies. (b) Internal marketing mix management is positively associated with build competitive advantages in Algerian private health companies. (C)There is a statistically significant relationship difference amongst Algerian private health companies toward "build competitive advantages by Internal marketing Mix Management" due to experience of company

Restaurants tend to be small businesses, operated almost in a self managed way, by their entrepreneur owners or a contracted manager. The way these managers conduct their business depends much on their individual abilities to run the company. This research aimed to investigate the possibly existing influences between individual entrepreneurial orientation (IEO), service strategy (SS) and business performance (BP). A construct was developed to run the study, including hypothesis joining the three influences. Questionnaires using Likert scale were built and validated. Survey was conducted with 260 restaurant, bars and hotel owners or managers. Data were analyzed through modeling of structural equations. Results confirmed the three hypothesis: H1: IEO positively influences SS; H2: IEO positively influences BP; H3: SS positively influences BP. Theoretical contributions were made through the construct building. Managerial implications are listed, in order to help restaurant management better run their business.

The local slaughterhouse's coronavirus cluster was the first large outbreak we heard about in Champaign County. The sprawling pork processing plant sits in the midst of cornfields some 17 miles north of the University of Illinois at Urbana-Champaign. Until early May, workers there processed 35 million pounds of pork a month. The company reported its first case on 25 April. Health inspectors arrived two days later to find the plant 90 percent out of compliance in its infection control practices. By 15 May, after testing 200 of the 627 workers for COVID-19, 83 got positive results. Management admitted it was 'complex' to track employees being tested and to follow up with those who had to be quarantined. That's when they contacted the University of Illinois at Urbana-Champaign. They then announced confidently to the local press: We've got it under control. We have the scientists now.

Konrad Adenauer's government in the Federal Republic of Germany (FRG) engaged in a large-scale media campaign to create political consent for the FRG's integration into the West, a policy that rested to a large extent on rearmament and entry into the North Atlantic Treaty Organization. To counter public criticism of rearmament, the West German authorities used Mobilwerbung, a company that maintained a fleet of mobile film screening vans. Clandestinely financed by the government, Mobilwerbung brought government-commissioned films and political speakers into the FRG's remotest areas. Based on archival records on deployments in Lower Saxony and North Rhine-Westphalia, this article traces Mobilwerbung's role as a government unit that reacted dynamically to competing events. Through highly detailed reporting on audience reactions, Mobilwerbung served both as a public relations vehicle to foster consent and as an analytical tool that allowed the mapping of public sentiment regarding rearmament.

ABSTRACTThis case involves initial and subsequent inventory measurement in an international setting. It provides students with: (1) a comprehensive review of inventory measurement issues under three accounting standard-setting regimes, and (2) a comparison of business cultures with respect to their financial accounting standards related to inventory, and (3) how they communicate information (e.g., dates and numbers). The modular nature of the case allows the instructor to assign one or two parts of the case and to apply one, two, or three sets of accounting standards. The first module involves accounting for raw materials inventories for an international chemical company according to U.S. and German GAAP. An optional extension addresses the IFRS inventory measurement requirements. In the second module, the inventory measurement issues are extended to semi-finished (work-in-process) inventories. The case is appropriate for intermediate, advanced, and graduate-level financial accounting classes.

Countries differ with regard to culture, employment laws and employment traditions and practices, all of which suggest that employees may have different perceptions of the degree to which their company is transparent about pay as well as their own preferences for pay transparency. This study examines, from an employee perspective, how pay transparency and pay transparency preferences differ across multiple countries in Central America, North America and Europe. Pay communications, pay transparency and pay transparency preferences differed among respondents of the countries studied. However, Hofstede's culture l country measures, uncertainty avoidance, lower levels of individualism and lower levels of power distance were not associated with preferences for pay transparency as might be expected from the literature. Although pay transparency preferences are not related to employee perceptions regarding employer pay communications, pay transparency preferences are related to pay transparency.

International audience ; This paper uses a new, hand-collected database on ownership structure for a sample of commercial banks from 17 western European countries to explore the relationship between bank ownership structure and bank liquidity creation over the period 2004-2018. We focus on bank ownership concentration and on the identity of the major owner. Our findings are twofold: first, we find that ownership concentration has a significant and positive impact on liquidity creation. Specifically, we find that banks with over 65% controlling ownership create more liquidity than other banks. Secondly, we analyze the impact of the nature of the owner on liquidity creation. We find that banks tend to create more liquidity when the owner is another bank or a state, holding a stake above 50%, 65% for a non-financial company, 75% for a family and 85% for a financial institution.

THE DRAFTERS OF THE SHERMAN ANTITRUST ACT of 1890 would understandably be perplexed by the complexity of modern economic systems. These drafters, including the Act's namesake, US Senator John Sherman, were operating in a world where protectionist economics dominated. Karl Marx had just recently completed his critique of untethered capitalism, Das Kapital, and international trade was largely confined to the exchange of raw materials. These drafters were responding to an issue very topical to the late-nineteenth century— John D. Rockefeller's monopoly over American oil. The situation came to a head in 1882 when Samuel Dodd, the attorney to Rockefeller's company, Standard Oil, ingeniously used the doctrine of trusts to consolidate all of Rockefeller's oil holdings—representing 90 per cent of the market—under a single controlling trust. It took the government 21 years to successfully use the Act to dismantle Rockefeller's Standard Oil Trust.

Energy cooperation is one of the significant issues of modern international political economy. Multidimensional nature of energy resources, exactly petroleum and natural gas, allows them to affect the states' both political and economic strategies. Unequal distribution of fossil energy resources in the world and their role for social and economic life of human push states towards energy cooperations. In this context, Turkey-Azerbaijan energy collaboration has a special importance in the relations between two countries. In the first years of independence, Turkey has been one of the countries that has invested in production and export of Azerbaijan's energy resources. While Turkey's participation in Azerbaijan's energy consortiums is continuing, State Oil Company of Azerbaijan Republic -SOCAR is the biggest investor in Turkey. Today energy cooperation between these countries serves the strategic interests of both sides, as well as contributing to Turkey's energy industry sector.

International audience ; This paper uses a new, hand-collected database on ownership structure for a sample of commercial banks from 17 western European countries to explore the relationship between bank ownership structure and bank liquidity creation over the period 2004-2018. We focus on bank ownership concentration and on the identity of the major owner. Our findings are twofold: first, we find that ownership concentration has a significant and positive impact on liquidity creation. Specifically, we find that banks with over 65% controlling ownership create more liquidity than other banks. Secondly, we analyze the impact of the nature of the owner on liquidity creation. We find that banks tend to create more liquidity when the owner is another bank or a state, holding a stake above 50%, 65% for a non-financial company, 75% for a family and 85% for a financial institution.