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In: NISER monograph series 1989,7
In: Development in practice, Band 31, Heft 8, S. 1109-1122
ISSN: 1364-9213
In: Corporate Governance: The international journal of business in society, Band 11, Heft 1, S. 107-119
PurposeThe purpose of this paper is to examine in detail the positive and negative aspects of selected soft law initiatives and the relevance of hard laws in the pursuit of corporate social responsibility (CSR).Design/methodology/approachSoft law initiatives are categorized into company codes, industry‐initiated codes, and general codes in order to determine more accurately the effectiveness of the codes in enforcing CSR standards. A number of factors relevant in determining the effectiveness of such codes are identified and applied. Partnerships between soft law initiatives and hard laws are illustrated.FindingsSoft law initiatives are necessary tools in CSR. However, transparency, implementation, monitoring and compliance mechanisms are core areas in which the effectiveness of the initiatives needs improvement. Categorizing the initiatives helps to identify specific areas needed for improving effectiveness.Research limitations/implicationsThe initiatives examined are limited to those relevant for human rights, the environment and anti‐corruption. The paper selects a number of relevant initiatives and does not attempt to examine all initiatives in these sectors. The reference to hard laws focuses on anti‐bribery laws.Practical implicationsThe paper provides useful information on improving the effectiveness of soft law initiatives, which are the current modes for enforcement of CSR; the relevance of hard laws in CSR; and the role of NGOs in ensuring CSR.Originality/valueThe paper identifies the evolution of universal standards in CSR and calls for a universal approach which aims to address the need for adequate and effective enforcement.
I must add here that the bulk of materials in this book had come in the main from a compilation of field surveys and Focus Group discussions, Interviews, questionnaire and literature reviews on the subject matters. The field of economics is wide and characterized by tortuous terrain. Although there are several texts and publications in economics, books which focus on the adaptation of economics principles to the entrepreneurship system are not very common.
"The increasing importance of CSR means that companies must consider multi-stakeholder interests as well as the social, political, economic, environmental and developmental impact of their actions. However, the pursuit of profits by multinational corporations has led to a series of questionable corporate actions and the consequences of such practices are particularly evident in developing countries. Adefolake Adeyeye explores how CSR has evolved to aid the anti-corruption campaign. By examining voluntary rules applicable for curbing corruption, particularly bribery and analysing the domestic and extra-territorial laws of Nigeria, United Kingdom and the United States for holding corporations liable for bribery, she assesses the adequacy of international law's approach towards corporate liability for bribery and explores direct corporate responsibility for international corruption. The roles of corporate governance, global governance and civil liability in curbing corporate corrupt practices are given special focus"--
The study examined the nexus between English language instructions and walkability constraints among adult residents in Southwest, Nigeria. In the light of this, two specific objectives and research questions were achieved and answered respectively. The study was premised on Social Cognitive Theory (SCT) as a relevant theoretical framework. With respect to methodology, descriptive survey research design was embraced and simple random sampling techniques were used to take a sample of three hundred and eighty-four (384) participants from the target population within the studied areas. In addition, a self-designed structured research instrument was administered on these respondents with the aid of twelve (12) trained research assistants and the obtained data was analyzed by employing descriptive statistical tool, that is, simple percentage. The empirical findings revealed that most adults barely comprehend English language instructions on road/community routes in southwest Nigeria, and as a result of this, they feel intellectually disturbed. It was recommended that well-trained English language instructors should be integrated into environmental planning team of each State Government within Southwest Nigeria to curb the rise of walkability constraints among adults.
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This paper examined the effect of corporate social responsibility (CSR) practices on corporate income tax payment by telecommunication companies in Nigeria. The population for the study comprises unlisted telecommunication companies operating in Nigeria. The samples for the purpose of this study are firms chosen from the Nigerian multinational telecommunication sector not listed on the Nigeria Stock Exchange. Annual reports of selected firms formed the source of the secondary data collection for the period 2010 to 2017. A panel logistic regression model was developed to evaluate the influence of CSR on the corporate tax payment. Analysis was conducted with the aid of E-view. The study found that CSR exerted significant influence on the effective tax rate paid by the telecommunication companies in Nigeria. The study recommends that tax authority should properly probe all CSR expenses of telecommunication companies to checkmate inclusion of non-allowable expenses that would reduce tax revenue accruable to the government.
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The United Nations has been faced with a lot of challenges pertaining to different conflicts since its establishment in 1945. In particular, these challenges concern the plethora of intrastate conflicts that emerged after the Cold War ended in the late 1980s, which exposed many countries to conflicts that found their basis in a variety of issues, such as power sharing, ethnicity, and resource control and distribution. Today, most especially in Africa, the United Nations (UN) is facing challenges with many problems, such as conflicts around the world, human rights issues, environmental problems, and terrorism. While the United Nations as an international organization for the maintenance of peace and security around the world has made some positive impact in dealing with these conflicts, like in the cases of Liberia and Cambodia, its failure in Rwanda remains a stain on its peacekeeping record. The Rwandan case was chosen for present purposes to examine certain critical issues related to the conflict in Rwanda as they relate to the role played by the UN. Another major concern of this thesis is to argue that the UN cannot function without the full support of its member states. The Rwandan case was also purposefully chosen in order to reveal some of the main reasons that led to the failure of the United Nations in conflict resolution and how the factors behind the failure of the mission have affected other peacekeeping missions. The objective of this thesis is to explain the Rwanda conflict and the role the UN played in the conflict as well the challenges the United Nation Peacekeeping Mission in Rwanda (UNAMIR) faced during intervention. The thesis will employ the Neo-realist theory in order to critically explain the factors behind the failures of the UN"s peacekeeping operation in Rwanda. ; ÖZ: Birleşmiş Milletler, 1945'teki kuruluşundan günümüze çeşitli zorluklarla ve bu zorlukların yarattığı farklı anlaşmazlıklarla karşı karşıya kalmıştır. Özellikle, 1980'li yılların sonlarında, Soğuk Savaş Dönemi sonrasına ait zaman diliminde güç paylaşımı, etnik köken, kaynak kontrolü ve dağıtımı ile alakalı konularda yaşanan anlaşmazlıklardan dolayı çeşitli ülkelerde iç savaşların yaşandığını ifade etmek mümkündür. Günümüzde, özellikle Afrika'da Birleşmiş Milletler (BM), Dünya genelindeki anlaşmazlıklar, insan hakları, çevresel problemler ve terörizm gibi birçok farklı sorunla karşı karşıya kalmaktadır. Dünya barışının ve güvenliğinin korunması amacıyla kurulan uluslararası bir örgüt olan BM, Liberya ve Komboçya "da yaşanan çatışmalara yapmış olduğu müdahelelerle takdir toplarken Ruanda yaşanan çatışmalara müdahalesinin yetersiz kalmasından ötürü bölgede barış ve güvenliği sağlamada etkili olamamıştır. Tezde, Ruanda vakası BM'nin üstlenmiş olduğu role bağlı kalarak, orada çatışmaya yol açan önemli hususları mercek altına almak amacıyla seçilmiştir. Mevcut çalışmanın bir başka önemli noktası ise BM'in üye devletlerin tam desteğini almadan randımanlı olarak çalışamayacağını tartışmaktır. Öte yandan, çalışmada BM"in Ruanda"da yaşanan çatışmalara çözüm üretmedeki başarısızlığının altında yatan önemli nedenler de irdelenmiş olup, bu nedenlerin BM"in üstlendiği barışı koruma misyonunu nasıl etkilediği de ele alınmıştır. Mevcut çalışmanın amacı Ruanda"daki yaşanan çatışmayı ve BM"nin bu çatışmadaki rolünü ele alıp, BM"in Ruanda"da üstlendiği Barış Gücü Misyonu"nun (UNAMIR) yaşanan çatışmaya müdahale ederken yaşamış olduğu güçlükleri açıklamaktır. Çalışma, BM"in Ruanda"da gerçekleştirdiği barış operasyonunun başarısız olmasına yol açan etkenleri Neo- Realist Teori ışığında eleştirel bir dille açıklamıştır. ; Master of Arts in International Relations. Thesis (M.A.)--Eastern Mediterranean University, Faculty of Business and Economics, Dept. of Political Science and International Relations, 2018. Supervisor: Assist. Prof. Dr. Nuray Vasfieva Ibryamova.
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The contents of the heavy metals Fe, Zn, Cu, Mn, Pb, Cd and As were examined in the liver, heart, gills, kidney and muscles of the fish Clarias gariepinus from Eko-Ende dam in Ikirun, the capital of Ifelodun Local Government of Osun State, Nigeria. C. gariepinus is the fish of choice and the most demanded in the southwest of Nigeria. The highest metal concentrations were in the liver and the gills while the lowest was in the muscles. The general deceasing order of metal accumulation in the organs was Fe > Zn > Cu > Mn > Cd. Lead and arsenic were not detected in any organ. The values were of lower concentrations than found in many other dams and rivers in Nigeria and some other countries. The values were also lower than the FAO/WHO recommended maximum limits in fish samples, making the fish to be safe and not of any hazards for the consumers.
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In: Marburger Schriften zum Genossenschaftswesen
In: Reihe B 16
The study examined the effectiveness of Personal Income Tax Administration in the rural communities, focusing on assessment and revenue collection methods, effectiveness and efficiency of Relevant Tax Authorities. 125 copies of questionnaire were administered on respondents. Descriptive statistics was used to analyse the opinions of key stakeholders directly connected with Direct and Minimum Tax Assessments in six selected Local Government Areas in Ogun State, Nigeria. Testing of the hypotheses for the study was done using both simple and multiple regression analysis. The findings from the study indicate that tax assessment method significantly encourages voluntary enrolment into the tax net and that effective collection method adopted by the relevant tax authorities ensures optimal tax revenue collection. The study recommends that government should intensify its enlightenment programmes and to introduce awards for recognition of the best rural taxpayers.
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In: Global Journal of Social Sciences, Band 18, Heft 1, S. 83
ISSN: 1596-6216
In: Vestnik Moskovskogo universiteta: naučnyj žurnal = Lomonosov journalism journal. Serija 10, Žurnalistika, Band 2019, Heft 2, S. 29-51
In: Environmental science and pollution research: ESPR, Band 25, Heft 20, S. 19197-19199
ISSN: 1614-7499