Search results

This paper aims to examine the impact of the corporate lifecycle on the corporate governance practices of firms in the Republic of Korea.

The authors use five corporate lifecycle measures and corporate governance scores from Black et al. (2012) to estimate governance-prediction models inclusive of corporate lifecycles measures for a sample of 497 Republic of Korea firms over the 1998–2004 period.

The authors find little evidence which points to a corporate governance lifecycle for firms in the Republic of Korea. The findings suggest that factors other than firm lifecycle best explain the corporate governance practices of firms in Korea.

Using a battery of lifecycle measures and corporate governance indexes and subindexes, the authors believe this paper represents the most rigorous study yet to study the corporate governance lifecycle in an emerging market economy, namely, the Republic of Korea.

This paper aims to argue that the accounting standards’ requirements for the valuation of defined benefit pension schemes in the financial statements of scheme sponsoring companies potentially produce an artificial result which is at odds with the “faithful representation” and “relevance” objectives of these standards.

The approach is a theoretical analysis of the relevant reporting standards with the use of a practical example to demonstrate the impact where trustees adopt a hedged approach to portfolio investment.

Where a pension fund engages in asset liability matching and invests in “risk-free” assets, the term, quantity and duration/maturity of which is intended to match some or all of its scheme liabilities, the required accounting treatment potentially results in the sponsoring company’s financial statements reporting fluctuating surpluses or deficits each year which are potentially ill informed and misleading.

Pension scheme surpluses or deficits reported in the financial statements of listed companies are potentially very significant numbers; however, the dangers posed by theoretical nature of the calculation have largely gone unreported.

This article aims to highlight the gap between the legal responsibilities and the practice of pension fund trustees in Ireland.

The paper relies on primary and secondary data analysis of trustee practice and enforcement cases to highlight the gap between law and practice.

The article finds that there is an inconsistency between legal requirement and practice in the calibre of trustee and trustee training across Irish occupational pension schemes. This has adverse consequences for pension governance and performance.

The findings raise the question as to whether there should be mandatory qualifications for trustees or mandatory standardised trustee training in a prescribed format, with which trustees should comply. It also questions whether there should be a governance code for trustees to ensure a minimum standard or target level of competence and good governance on the part of pension scheme trustees.

There is a distinct lack of emphasis in the literature and in practice on the inconsistency between the extent of the responsibilities which trustees ultimately carry, and the legal exposure this potentially creates for trustees who unduly rely on other trustees or third parties in the trustee decision making process.

Interest in academic entrepreneurship is gaining attention as pressure on academic institutions to be more entrepreneurial increases. To date, emphasis has been on the transfer and commercialisation of research with little discussion focused on the entrepreneurial potential of university teaching. Drawing on Schumpeter’s theory of entrepreneurship, in particular the combining and recombining of resources and the concept of resistance, we provide an illustrative case study of one entrepreneurial academic venture that emerged from the teaching activities of a university. We examine how this venture, the ICEHOUSE, has evolved and been sustained despite pressure from competing logics from its partnering institutions. We argue that multiple and competing logics by various stakeholder groups led to ‘resistive tension’ which has supported the growth of the organisation.

Neoliberal globalization is not a process in which capital freely moves around the globe and exploits labor tied to families, communities and nation states. Labor often moves, wants to move and has to move in this process. Labor required by the expanding circuit of capital exists as mobile labor. However, the movement of labor is allowed in a highly selective manner, depending upon the changing needs in the spaces of capital accumulation. Nation states continue to utilize borders to control labor mobility. These borders are boundaries built upon segregation between and discrimination against people of different races, genders, nationalities and residential statuses. Whereas this “bordered global capitalism” certainly made migration more costly, uncomfortable and risky process, it could not stop the increasing flow of migration. In fact, the mobility of labor has always been central to the reproduction of capitalism while the excessive mobility of labor or “escape” of labor often threatens capitalism maintained by borders as an external expression of exclusive citizenship that gives coherence to the otherwise class-divided population. This chapter looks into the ways in which migrant labor, despite all the constraints imposed upon them by borders, struggles to form “citizenship from below” by exercising social movement citizenship and thereby ruptures the fixed notion and institution of citizenship and migrant control regimes. The chapter does so by critically engaging with existing theories of labor migration and citizenship and presenting cases of the struggle of mobile labor in Hong Kong and South Korea.

This article focuses on one court case concerning the regulation of Anti-Abortion protesting and asks: (1) Do the various actors involved in this case recognize a tension between their actions and their broader beliefs concerning the regulation of political protests? (2) If this tension is recognized, how do the actors resolve it, and if it is not recognized, why is it not? While concerned with legal consciousness and cognitive dissonance, the article is framed by broader questions concerning tolerance and the interaction of law and political passions.

The increased digital interactions in the B2B industry have enhanced the importance of customer engagement as a measure of firm performance. This study aims to map and analyze temporal and spatial journeys for customer engagement in B2B markets from a bibliometric perspective.

The extant literature on customer engagement research in the B2B context was analyzed using bibliometric analysis. The citation analysis, keyword analysis, cluster analysis, three-field plot and bibliographic coupling were used to map the intellectual structure of customer engagement in B2B markets.

The research on customer engagement in the B2B context was studied more in western countries. The analysis suggests that customer engagement in B2B markets will take centre stage in the coming times as digital channels make it easier to track critical metrics besides other key factors. Issues like digital transformation, the use of artificial intelligence for virtual engagement, personalization, innovation and salesforce management by leveraging technology would be critical for improved B2B customer engagement.

The study provides a comprehensive reference to scholars working in this domain.

The study makes a pioneering effort to comprehensively analyze the vast corpus of literature on customer engagement in B2B markets for business insights.

Prolonged workplace sitting can harm employee health. Sit-stand desks are a potential workplace health initiative that might reduce and break up the time office-based employees spend sitting in the workplace. However, little is known about the feasibility and acceptability of providing sit-stand desks. The paper aims to discuss this issue.

The present study sought stakeholder employee views surrounding sit-stand desk implementation within two UK-based non-profit organisations with open-plan offices. This paper draws on qualitative semi-structured interviews with 26 stakeholder employees and 65 days of participant observations. Data were analysed using thematic analysis, and organisational cultural theory framed the study.

Stakeholders employees’ positioning of sit-stand desks as a workplace health initiative reflected their perceptions of the relationship between sit-stand desk provision, employee health and organisational effectiveness. Perceptions were shaped by the nature and context of the organisation and by occupation-specific processes. Relatively fixed (e.g. organisational structure) and modifiable (e.g. selecting products compatible with the environment) factors were found to restrict and facilitate the perceived feasibility of implementing sit-stand desks.

The findings offer several recommendations for workplaces to improve stakeholder employee attitudes towards sit-stand desk provision and to increase the ease and efficiency of implementation.

Whilst extant literature has tended to examine hypothetical views related to sit-stand desk provision, this study consulted relevant stakeholders following, and regarding, the sit-stand desk implementation process.

This paper aims to explore some initial and necessarily broad ideas about the effects of the world wide web on our methods of understanding and trusting, online and off.

The paper considers the idea of trust via some of the revolutionary meanings inherent in the world wide web at its public conception in 1994, and some of its different meanings now. It does so in the context of the collaborative reader‐writer Web2.0 (of today), and also through a brief exploration of our relationship to the grand narratives (and some histories) of the post‐war West. It uses a variety of formal approaches taken from information science, literary criticism, philosophy, history, and journalism studies – together with some practical analysis based on 15 years as a web practitioner and content creator. It is a starting point.

This paper suggests that a pronounced effect of the world wide web is the further atomising of many once‐shared Western post‐war narratives, and the global democratising of doubt as a powerful though not necessarily helpful epistemological tool. The world wide web is the place that most actively demonstrates contemporary doubt.

This is the starting place for a piece of larger cross‐faculty (and cross‐platform) research into the arena of trust and doubt. In particular, the relationship of concepts such as news, event, history and myth with the myriad content platforms of new media, the idea of the digital consumer, and the impact of geography on knowledge that is enshrined in the virtual. This paper attempts to frame a few of the initial issues inherent in the idea of “trust” in the digital age and argues that without some kind of shared aesthetics of narrative judgment brought about through a far broader public understanding of (rather than an interpretation of) oral, visual, literary and multi‐media narratives, stories and plots, we cannot be said to trust many types of knowledge – not just in philosophical terms but also in our daily actions and behaviours.

This paper initiates debate about whether the creation of a new academic “space” in which cross‐faculty collaborations into the nature of modern narrative (in terms of production and consumption; producers and consumers) might be able to help us to understand more of the social implications of the collaborative content produced for consumption on the world wide web.