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Argues that most companies’ annual reports don’t take the opportunity to actually communicate with stakeholders, choosing instead to present basic information as required by law. Suggests that companies can produce leaner annual reports that are nonetheless more timely, more encouraging of dialogue, more appropriate for each user, more inclusive and less burdensome, as well as creating a common language for business success. Considers a number of cases and details a framework for a “sooner, sharper, simpler” annual report.

Measurement is the key to establishing the codes of conduct and shared values that organizations are under increasing social and commercial pressure to embrace, according to Rushworth Kidder, founder of the Institute for Global Ethics. And the search for an ethical framework is of Arthurian significance.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Ghana’s SMEs are integral to its economic success, and they are now starting to utilize the growing internet connectivity of the country to boost economic performance and gain competitive advantage.

The briefing saves busy executives, strategists and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

A NEW method of navigation has been evolved by the “Société Industrielle des Precédés Loth,” and was recently demonstrated at the experimental station installed at Vaux‐sur‐Seine, near Meulan, some 20 miles west of Paris.

As the prioritization of family goals depends on the resolution of family conflict, this study's purpose is to explain how a dominant coalition (DC) of parental family members prioritizes their family economic and non-economic goals when faced with different types of family conflict.

A conceptual framework is developed drawing on a socio-cognitive approach to explain a family's goal formation process. This socio-cognitive approach extends the stakeholder salience underpinnings of family influence/essence theory. It shows that family conflict arises from the complex and novel social settings of a family business and that a DC prioritizes their family's goals by drawing on heuristic biases to resolve such family conflict.

A key finding of this study is the introduction of a distinct type of agency to family influence/essence research. Unlike the salient explanations, a family's goal formulation process is attributed to a DC's heuristic response in resolving their family business conflict.

Scholars have called for a greater need to investigate the social and cognitive underpinnings of a family's goal formation process. While the social settings of a family business are often explained in terms of family conflict, an understanding of the sources of such conflict and their resolution have received limited attention. This study opens new avenues to understanding the sources of such family conflict and the cognitive mechanisms needed to overcome them. This understanding is critical not only to the prioritization of a family's goals but also to the idea that “influence” defines the essence of a family business.

The study investigates the role of e-commerce adoption on Ghana’s small and medium-sized enterprises (SMEs) business performance.

A sample of 309 owner-managers of entrepreneurial SMEs was employed using LISREL to determine the nature of the underlying relationships among the study constructs.

The findings show that adopting e-commerce significantly improves SMEs' performance. The study also found that trust effectively mediates the relationship between e-commerce adoption and SME business performance. Finally, the study found that firm agility moderates the relationship between e-commerce adoption and business performance.

The study recommends SMEs in Ghana seeking to grow their businesses capitalize on e-commerce capabilities to enhance their business performances while ensuring trusting relationships, especially in the delivery of e-commerce services consistently, to improve their contribution to overall business performance.

The findings would help managers of SMEs in Ghana to deliver optimum value in their e-commerce operations to improve their business performances in an uncertain world.

The purpose of this paper is to investigate the role of service quality (SQ), customer satisfaction (CS) and customer loyalty (CL) in Ghana’s health sector and a comparative analysis of private and public hospital SQ.

A convenient sample of 1,236 respondents was generated from both private and public hospitals. The study utilises an asymptotic distribution free estimation technique in CB-SEM using LISREL to test the relationships, while Wilcoxon–Mann–Whitney test was used to determine the differences in SQ performances between private and public hospitals.

The study found a significant positive relationship between SQ and CS. Also, the study found a significant positive relationship between CS and CL. Finally, SQ was found to be better in private hospitals, resulting higher CS and CL.

The study highlights the significant role SQ plays in generating CS and CL to guide healthcare provider policy decision making to improve healthcare delivery. It also serves as a guide to patients to make informed decisions regarding the choice of alternative hospitals.

The study provides a useful guide to strategy and policy formulation in the healthcare sector by exploring the potential viability of SERVQUAL-related model as a relevant tool for assessing SQ in Ghana’s health sector. The results also identified SQ gap between private and public hospitals and thus have implications on how hospitals should strategise to improve their SQ.

The purpose of the paper was to investigate the role of fiscal incentives in driving foreign direct investment (FDI) inflows into the Ghanaian economy based on data from 1975 to 2017 with the Eclectic paradigm as the theoretical basis. FDI inflows was the dependent variable whiles trade openness, corporate tax rate, exchange rate and market size were the independent variables with corporate tax rate as the main explanatory variable of interest.

The autoregressive distributed lag (ARDL) bounds test technique was employed to investigate Cointegration in the model. The results showed the presence of cointegration among the variables.

The results revealed that corporate tax rates have a significant negative impact on FDI inflows into the Ghanaian economy in the long run and significant positive impact on FDI inflows in the short run. In the context of Ghana, the positive short-run relationship observed is attributed to the lag effect of tax policy on FDI inflows.

One obvious limitation of the research is that, it does not identify the specific foreign businesses that are more deserving of a low corporate rate and to what extent can that boost FDI inflows in Ghana. Another limitation is that the data analyzed in the paper is exclusively for Ghana and the findings may not be generalized for other countries.

Based on the research findings, it is recommended that the Ghana Revenue Service (GRA) restructures the corporate tax regime in the country to deal with the policy lapses. It is also recommended that low corporate rates should be maintained especially in respect of foreign companies that are into the production of goods and services for which indigenous companies in Ghana have a comparative disadvantage in order to drive FDI into the Ghanaian economy.

This paper is unique for providing up to date and dynamic insights into the tax incentive and FDI nexus in the Ghanaian context.