An Enquiry Into the Responsiveness of Corporate Profitability to Corporate Governance Mechanism＂ Evidences From Malaysian Government-Linked Companies （GLCs）

Realizing the importance of corporate governance, many governments have embarked upon various initiatives. In Malaysia, the recently introduced Green Book program aims to strengthen the corporate governance among the government-linked companies （GLCs）, in view of their significant contributions to the national socio-economic development. The Green Book initiative, launched in 2005, contains, among other things, a provision to create a high-performing board. Performance of GLCs, therefore, is likely to scale better heights with the modification of the constitution of the boards. The present paper aims to examine the association between the selected corporate governance attributes and performance of GLCs in 2010, approximately five years since the implementation of the transformation program. The regression analysis reveals that none of the selected corporate governance indicators has significantly impacted the performance of GLCs. The findings serve as a wake-up call to the authorities to appraise the effectiveness of the transformation program in enhancing the performance of GLCs.     

Corporate Finance的影响力：公司理论探索之三

到目前为止，讨论仍然是相当抽象的，当我们试图描述某个尚不存在的理论时，不得不如此。为使讨论稍微具体一些，我将描述一下瑞京和我为发展这一理论所做的尝试，但这远不是个解决方案，只不过意味着我们朝着这个方向做了一些尝试而已，请允许我用一个例子表达这些学理方法是如何运用的。     

Evaluating Board Roles Performance in Adopting Corporate Social Responsibility （CSR） Practices

The purpose of this paper is to evaluate the board roles that make a board effective in the performance of adopting corporate social responsibility （CSR） practices. This paper examines directors＇ perceptions of the three main roles： monitoring, service, and strategic, which provide tools for critically understanding how the board adds the value in moving the organization towards more CSR practices. The stakeholder theory is used to distinguish the influence of the three main roles on the adoption of CSR practices. Primary data were collected for this research by conducting structured questionnaires with a sample of 461 directors from Saudi listed companies for study purpose. The results show that an appropriate mix of directors＇ roles and the development of sound board monitoring and service roles are the most crucial determinants of CSR adoption in Saudi listed companies. As the extant corporate governance and CSR literatures do not provide a clear perspective with contradictory outcomes about board roles in influencing CSR practices, the originality of this research is its contribution by evaluating the directors＇ perceptions of developing a direct relationship between the board roles and the adoption of CSR practices. Furthermore, the use of the stakeholder theory provides additional insights into identifying the most influential board role factors enhancing stakeholders＇ expectations of CSR practices.     

Relationships of Corporate Social Responsibility （CSR） With Accounting Information Systems A Study

The objectives of the present study are to put forth the concept of corporate social responsibility （CSR） in Turkey （Kayseri） and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study： The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems.     

公开的秘密（上）

让半真半假、秘而不宣却又人尽皆知的“秘密”在公司里流传，HR如果坐视不管，可能会要了一个公司的命。     

论集团公司管控体系建设（上）

集团公司管控是一个非常通俗的说法，其实质是集团公司的管理。只是集团公司规模大、层次多，管理容易失控，为了解决这一问题才提出集团公司的管控。集团公司管控是通过一系列的制度安排以提高集团公司的控制能力．在管控中防范集团公司风险是重要的管理活动。本文以我国部分集团公司的实践为基础，在分析现有问题的基础上，探讨集嘲公司管控体系的构建。     

乔布斯身后事（之一）

乔布斯归天，媒体哀悼不绝。在他生前，我在香港发表一篇文章《苹果非IT,牛仔非英雄》，主要是告诉公众，勿将冯京作马凉，将苹果当做IT公司。凡成功者，市场必出现一众模仿者，这个并无不妥，尤其小孩学书法，必先临帖，抄袭而后功。     

基金（三）

八、基金的发行方式 基金的营销网络系统主要包括7种渠道： 1．证券网络营销基金形式基金管理公司通过证券交易所和证券公司的网络的方式销售或赎回基金。目前，我国的封闭式契约型基金的发行和买卖均是通过这种方式进行。     

大公司式思考小公司式行动——冯国纶博士访谈录（节选）（书摘）

通过对利丰集团各级管理层的访谈与研究,运用大量的实际业务案例系统地介绍了供应链管理的概念与应用。     

中国地产少壮派报告（二）

从一名工人，到一名秘书，如今成为中信华南（集团）深圳公司总经理。姚日波走过了一个由丑小鸭到白天鹅的心路历程。     

为供应链部门把脉（上）

给自己的公司把把脉，看看你的供应部门的现状如何，有没有在拖公司竞争力的后腿。下面有十个问题，你应该对其答案了然于心。     

给糖的哲学（外一篇）

一家蒸蒸日上的公司，今年的效益竟大幅滑落。这责任不在员工，因为大家为公司拼命的状况丝毫不比往年差，甚至比往年更卖力。     

在路上（连载）

上集回顾：世间“天道酬勤”!钟远海带领团队经过了一个多月的坚持、坚守，加上南海老干部活动中心太极拳社肖老等人在关键时刻的鼎力相助，鼎诚物业南海分公司在南海的基地“南海市文化中心项目”保住了一半。然而丢了一半项目总是让人沮丧的，但让这群沮丧的年青人就又惊喜万分：曾在中心受伤的李楠小朋友的爸爸李先生代表其公司邀请鼎诚暂时接管其公司总部的物业服务，并参加稍后的物业管理招标……