Companies

A number of foreign companies are operating in northern and eastern Finland, which has caused opposition. This initially regarded uranium exploration, but following the leakage of the gypsum pond at the Talvivaara nickel mine, the resistance has also concerned other commodities. For this reason, the government, research institutions and universities have launched a number of projects to promote and investigate the social license to operate (SLO) and corporate social
responsibility (CSR) of the mining industry in Finland. Among other initiatives, the Geological Survey of Finland has contributed to these efforts by leading the Mining Academy and participating within the Sustainable Acceptable Mining (SAM) projects and activities of the network of Sustainable Mining. While the majority of similar projects have focused on mines and mining companies, the Mining Academy, SAM and Network for Sustainable Mining have also contributed to understanding of the social aspects of mineral exploration.

This report is a contribution to the discussion on SLO and CSR in mineral exploration in Finland. It begins by describing the Mining Academy and SAM projects and defines the concepts of SLO and CSR, also considering the differences and challenges in SLO and CSR in industrialized and developing countries. Several methods have been developed by the industry for stakeholder engagement since
the 1990s, when opposition to mining and mineral exploration started to grow internationally. However, most of these methods have been created for developing countries and/or to deal with aboriginal people. Because the conditions in industrialized to post-industrialized countries are very different from these, the methods should be adapted to industrialized countries like Finland.

The report defines and describes mineral exploration. The views and wishes of stakeholders and mineral exploration companies concerning the sustainability of mineral exploration are presented in the form of results from a survey conducted through interviews and a seminar workshop carried out by the Mining Academy. The survey produced a series of best practices that are listed in this report. Communication and stakeholder engagement are the main issues of CSR and SLO
in mineral exploration in Finland. Contacting and informing local communities about mineral exploration at the very beginning helps companies to establish a good relationship with them, earning a local social license to operate. Tailored approaches to contacting and informing the stakeholder groups are described. After this first and crucial contact, other elements of stakeholder engagement should
be built up in order to have multi-stage and integrated interaction between the company and community. This report describes a model for stakeholder engagement developed for mineral exploration in Finland within companies, the Mining Academy, the SAM project and the Network for Sustainable Mining.

The governance field is well studied. However, small family firms do not receive their fair amount of coverage, despite their importance. In this work the field of governance in small family firms is qualitatively explored, using a sample of eight Swedish firms with a total of ten interview partners. Using a Constructivist Grounded Theory, informed by previous literature, we find nine key themes characterizing governance in small family firms: (1) Ownership & Board, (2) Holding Company, (3) Advisor & External Help, (4) Responsibility, (5) Formality, (6) Informality, (7) Conflict, (8) Succession and (9) Discussion & Conversation. Our findings suggest that all small family businesses employ some form of governance, however, this is not always recognized as such in previous literature, showing that corporate governance is too narrowly defined. We also investigate why governance structures are (not) implemented and how this is done. In connection to this, we visualize the factors influencing whether or not a small family firm implements formal governance structures. Additionally, we discuss what actually makes a family firm small. We contribute by investigating governance concepts in another context, namely the one of small family businesses, and seeing to what extent they hold up. The work allows us to conclude that some findings confirm existing theory, while others question it or cannot be found therein at all.

The Japanese automotive and electronics industries are significant to the issue of environmental sustainability considering its impact on global production, trade and product use. Following literature on the links between corporate social performance and financial performance, we attempt to validate if the relationship between environmental innovations and financial performance is not just unidirectional but likewise bi-directional. This comparative case study of Japanese automotive and electronics companies aims to: (1) determine if environmental innovations positively impact financial performance in prior years; (2) alternatively explore if financial performance in prior years positively impact environmental innovations; (S) establish if virtuous cycles exist in the relationships of variables; and (4) probe further if the directions, impacts or relationships hold consistently over a longitudinal period. Panel data regression analysis was performed for ten automotive and ten electronic companies listed in the Tokyo Stock Exchange, to determine the impact of the variables on each other for both directions from 2001 to 2009. Granger causality tests were performed to establish virtuous cycles. Finally, the same statistical techniques were employed on disaggregated data sets for the periods, 2001 to 2006 and 2004 to 2009, to capture any longitudinal differences. Our findings which point to the stark contrasts between the automotive and electronics companies, allow us to support earlier theorization and propose rival theories for results contrary to expectations. The automotive companies exemplify the resource-based view perspective as positive impacts of environmental innovations that are observed on revenues, profits, assets, long-term debt and equity, and vice-versa. However, these impacts seem to weaken over time. The electronics companies show only revenues and long-term debt as significantly controlled by environmental innovations and vice-versa. There are, likewise, longitudinal differences as a result of the recent global economic crisis in the industry. Virtuous cycles for all variables of financial performance have only been established for a number of automotive companies, and for one electronics company.

Communication is born as a response of the human being to interact with other people in companies to motivate human resource and obtain the expected results and work with the best workers in an increasingly competitive market; internal communication plays an important role in improving the working environment and an excellent performance of workers. The constant change brought about by world globalization, forces organizations to apply methods that organize the means to lead the company to obtain better performance and make full use of all its resources; without it, it is created an environment of instability and uncertainty among its members. Business communication can be seen as a strategic tool in relation to the organization with the environment and interaction with the staff, showing the results expected by the company analyses by empirical data. The research is developed through a descriptive and empirical methodology to identify through surveys to workers from different companies, the current problems presented by organizations in internal communication; thus establishing the consequences of poor organizational communication; finding the real problems that affect the companies of the Colombian industry and of the world, to find possible solutions.

Resumen:
La Contabilidad de gestión está cada vez más posicionada dentro de las empresas para que éstas logren ventajas competitivas que les permitan desarrollo y crecimiento tanto a nivel nacional, como internacional. El trabajo de investigación busca determinar el tipo de decisiones que se toman con base a las distintas herramientas de contabilidad de gestión en las empresas de confección del municipio de La Ceja, Antioquia (Colombia), es decir, herramientas para mejorar la gestión y la planeación estratégica, evaluando beneficios como la eficiencia, la productividad, la efectividad y la satisfacción del cliente que ayuden a mejorar internamente la cadena de valor y que además aporte al desarrollo continuo de la organización.

Abstract:
Management accounting is increasingly more positioned in companies, allowing them to obtain competitive advantages to develop and grow at national and international level. This research work seeks to determine the type of decisions made based on the different management accounting tools in apparel companies of the municipality of La Ceja, Antioquia (Colombia). Those are tools to improve strategic management and planning, evaluating benefits such as efficiency, productivity, effectiveness and customer satisfaction, which help improve the value chain internally and also
contribute to the continuous development of the organization.

En el trabajo se analizan los cambios de la participación femenina en el ámbito laboral, en la educación
superior, en los cargos de representación política y en los puestos de dirección empresarial en México y el
mundo. Con base en la interpretación de datos estadísticos se exponen las oportunidades y obstáculos para el
desarrollo de las mujeres en los ámbitos señalados, además de las transformaciones e inercias que se dan tanto
en el ámbito institucional y organizacional como en el de las apreciaciones y valores de los ciudadanos(as).

Resumen:
El objetivo de este artículo es identificar las áreas de riesgo de la planeación tributaria agresiva en un grupo de empresas antioqueñas multilatinas. Para ello, se desarrolló un estudio de caso múltiple, basado en un método de análisis de contenido de la información financiera pública, del periodo 2005-2014, de un grupo de empresas de la región, con un importante portafolio de inversiones en el exterior. Como resultado se identificaron, de manera precisa, las principales áreas de riesgo de la planeación tributaria agresiva, a la luz del plan de acción de la OCDE. La  singularidad de las empresas estudiadas impide que los resultados sean generalizables.

Abstract:
The aim of this article is to identify the areas of risk of aggressive tax planning in a  group of multi-Latin companies of Antioquia. For this purpose, a multiple case study was carried out based on a method of content analysis on public financial information of the 2005-2014 period of a regional group of companies, with an important investment portfolio abroad. As a result, the main areas of risk of aggressive tax planning were identified, in an accurate manner, in light of the Organization for Economic Co-operation and Development’s (OECD) action plan. The singularity of the companies studied prevent from applying the results indiscriminately.

The purpose of this research is to measure the level of customer service of Mexican companies in terms of customer service, considering that customer service is directly related to offer a good customer service. This research is analytical and descriptive, because it contains the main concepts about research, as well as the main authors and creators of the same and descriptive because in the research are tables and tables that help explain in a way Easier for the correct compression and differentiation of these concepts. With this research they will understand the importance and difference between a service and an attention, and once understood this will be able to better train their staff to obtain better and greater results in their companies and also reflected in their profits

The pandemic caused by COVID-19 has taken a large number of small and medium-sized Spanish companies by surprise.
However, these SMEs dedicated to communication have seen how the economic crisis has not only not affected in the same
way as the rest of companies and self-employed, but they are getting ahead, in a large majority, with the great hope that the crisis
will respect them in this 2021, despite the tough adjustments they have had to make before the majority reduction of income.
The study has been carried out in SMEs and self-employed workers in the Community of Aragon, mainly, but a small sample of
those in Madrid has also been studied, as they are representative of what is happening in Spain. The aim of this work is to find
out what measures have been adopted by these companies to face and weather the global crisis.
Through an e-Delphi methodology, the main conclusions obtained were the high degree of positivity in the face of the crisis detected
in these companies; their efforts to move forward, despite the economic blow that the drop in income has meant for most
of them; and the high degree of solidarity with the rest of society shown by these people.

Resumen
Esta investigación presenta un caso aplicado a pequeñas y medianas empresas del sector del calzado en la provincia de Tungurahua. El objetivo es determinar la factibilidad instrumental o cooperación más provechosa para la conformación de una red productiva. Se indaga entre los empresarios los factores críticos, su importancia y grados de posibles complementaciones para identificar los aspectos que motivan la conformación de la red que se ven reflejados en los índices de cooperación provechosa (ICP). Finalmente, se establece que el ICP más alto corresponde al factor producción que es por donde se recomienda iniciar acciones para la conformación de la red.

Abstract
This research presents applied case to small and medium companies in the footwear sector in the province of Tungurahua. The objective is to determine the most profitable instrumental feasibility or cooperation for the formation of a productive network. Entrepreneurs are asked about the critical factors, their importance and degrees of possible complements to identify the aspects that motivate the conformation of the network that are reflected in the indexes of beneficial cooperation (IBC). Finally, it is established that the highest IBC corresponds to the production factor, where it is recommended to initiate actions for the conformation of the network.

Communication is born as a response of the human being to interact with other people in companies to motivate human resource and obtain the expected results and work with the best workers in an increasingly competitive market; internal communication plays an important role in improving the working environment and an excellent performance of workers. The constant change brought about by world globalization, forces organizations to apply methods that organize the means to lead the company to obtain better performance and make full use of all its resources; without it, it is created an environment of instability and uncertainty among its members. Business communication can be seen as a strategic tool in relation to the organization with the environment and interaction with the staff, showing the results expected by the company analyses by empirical data. The research is developed through a descriptive and empirical methodology to identify through surveys to workers from different compa...

Celem opracowania jest prezentacja znaczenia czynników popytowych, intensywności rywalizacji w sektorze, zewnętrznych czynników zasobowych, wewnętrznych czynników kosztowych oraz konkurencyjności czynnikowej dla międzynarodowej pozycji konkurencyjnej polskich przedsiębiorstw, w szczególności w warunkach globalnego kryzysu gospodarczego. Zrozumienie, jak kryzys gospodarczy wpływa na zdolność przedsiębiorstwa do kształtowania jego konkurencyjności, rywalizacji, przetrwania i rozwoju, stanowi przyczynek do teorii firmy i jednocześnie ma również wartość praktyczną zarówno z perspektywy przedsiębiorców, jak i twórców polityki gospodarczej. W referacie odniesiono się do pięciu hipotez badawczych, które sformułowano w oparciu o wyniki studiów literaturowych z zakresu zarządzania oraz biznesu międzynarodowego, a także dane empiryczne pochodzące z elektronicznych baz danych i własnych, autorskich badań empirycznych wśród ponad 700 firm. Autorzy odwołali się do podejścia dedukcyjnego, a jako ...

The paper attempts to discover the interrelationships between Corporate Governance and Corporate Social Responsibility (CG and CSR) through different aspects in Indian Companies. The reason behind the attempt is to analyze how the companies have postulated CG and CSR in their philosophies. Is there any difference between the outlooks of companies toward CG and CSR? How did the companies in their philosophy statements address the issues and dimensions of CG and CSR? The paper tries to explore various propositions on the relationship between CG and CSR through content analysis. The data for content analysis is obtained from annual reports of Nifty 50 companies. The reports are scanned for CG and CSR philosophy statements of companies with respect to marking the presence of a word, a sentence, a statement, a phrase or an idiom complementing any of the dimensions of CG and CSR identified for coding. A huge overlap between CG and CSR is found that demonstrated a two-way relationship significantly impacting each other. The study urges to see both the aspects as complementary to each other in the best interests of the company, stakeholder, and nation as a whole. The study gives an overview of the philosophies of companies representing the economic barometer of the country in terms of governance and social responsibility that can be useful for assessing the strengths of CG and CSR interrelationship in Indian companies. It samples the philosophies of companies with respect to both the aspects of CG and CSR.

Resumen:
Los informes de sostenibilidad le permiten a las empresas mostrar su compromiso con
las problemáticas sociales, estas revelaciones trascienden el ámbito financiero, pero impactan en el mismo, contribuyendo con el cumplimiento del objetivo básico financiero. Actualmente hay un creciente interés tanto empresarial como académico en estudiar los impactos de estos informes en las distintas dimensiones de las empresas. En este estudio se realiza un análisis bibliográfico de veinte artículos publicados en revistas del SJR elegidos de una base de datos inicial que reunía noventa y un artículos; se encontró que a partir del análisis de distintas variables, los autores en  su mayoría llegaron a la conclusión de que el desempeño social, medioambiental y de gobernanza impacta positivamente en el cumplimiento del objetivo básico de las empresas.


Abstract:
Sustainability reports allow companies to show their commitment to social issues, these revelations transcend the financial sphere, but they also have an impact on it, contributing to the  fulfillment of the basic financial objective. Presently, there is a growing interest from both, business and academic fields, in studying the impact of these reports on different dimensions of the companies.  In this study, a bibliographic analysis of twenty articles published in SJR journals chosen from an initial database that gathered ninety-one articles is carried out. It was found that from the analysis of different variables, most of the authors came to the conclusion that social, environmental and  governance performance positively impacts on the fulfillment of the basic objective of the companies.

Corporate Social Responsibility (CSR) is now accepted as a means to achieve sustainable development of an organization. Hence, it needs to be accepted as an organizational objective. The Companies Act, 2013 has made Indian companies to consciously work towards that objective, as it requires a prescribed class of companies to spend a portion of their profits on CSR activities. Businesses can no longer limit themselves to using resources to engage in activities that increase their profits. They have to be socially responsible corporate citizens and also contribute to the social good. Corporate Social Responsibility (CSR) is about integrating economic, environmental and social objectives with a company’s operations and growth. Many consider CSR philanthropy, but that is a limited definition. An organization can accomplish sustainable development if CSR becomes an integral part of its business process. This paper analyzes the different aspects of this topic and brings it to a better light. It also sheds light on how the Companies Act, 2013 has made CSR an important topic.  It also looks into why companies engage in CSR. Further it examines he delicate balance of social impact vs. public relations. Moreover it describes it as an effective tool to retain employees. Several incidents where corporate social responsibility has cloaked irresponsibility have been illustrated. Finally the power of brands in heralding social change has been discussed.