* Group Treasurer, Colonial Limited. 1 The Tripartite Group of Banking, Securities and Insurance Regulators defined a financial conglomerate as “any group of companies under common control whose exclusive or predominant activities consist of providing significant services in at least two different financial sectors (banking, securities, insurance)” (see Tripartite Group of Banking, Securities a...

The evolution of reporting about employees in the 20th century culminated in the mandatory disclosures of the Companies Act (1985). This paper reports upon a study of the employee reporting practices of FTSE 100 companies that was carried out by examining the year 2000 annual report and accounts. The analysis whilst noting a wide range of practice among these companies, finds that their annual ...

Due to the sublimation and perfection of human knowledge in economics, the concept of efficiency developed in the past two decades and the measurement of it, based on different theories and practice. In economics, efficiency means the maximum of possible output from a certain amount of input. The efficiency is very important for developing countries Because these countries face to a shortage of...

As reverse logistics is a relatively new field in supply chain management, especially in Asia, a detailed study is conducted to understand the status of companies practicing reverse logistics to support their Asia Pacific operations. This paper discusses an empirical examination of a company performing reverse logistics in Asia with Singapore being the coordination hub with the United States (U...

Social influence is a universal concept that measures the interactions and links between entities. Existing social influence research primarily focuses on friendship networks among people. We propose a general approach to measure social influence in a type of objective entity, specifically in company networks. To construct the company influence network, we mine network links (company relationsh...

Financial and insurance theories explain that large widely-held corporations manage corporate risks if doing so is cost-effective to reduce frictional costs such as taxes, agency costs and financial distress costs. A large number of previous empirical studies, most in the U.S., have tested the hypotheses underlying corporate risk management with financial derivative instruments. In order to qua...

Analysts spend a disproportionate amount of time with financial data curation before they are able to compare company performances in an analysis. The Extensible Business Reporting Language (XBRL) for annotating financial facts is suited for automatic processing to increase information quality in financial analytics. Still, XBRL does not solve the problem of data integration as required for a h...

BACKGROUND An unhealthy lifestyle of college students is an important public health concern, but few studies have been undertaken to examine the role of socio-cultural differences. METHODS For this cross-sectional comparative study, data on college students' health-promoting lifestyles (HPL), as measured using the Health-Promoting Lifestyle Profile (HPLP-II) scale, and self-rated health statu...

Corporate diversification allows for well-hidden financial ties between pharmaceutical and tobacco companies, which can cause a conflict of interest in the development and marketing of pharmaceutical products. In our investigation of tobacco company documents released and posted on the Internet as a result of the Master Settlement Agreement, we have found that these financial ties have fostered...