Bestyrelse og selskabsledelse. Roller og ansvar for generalforsamling, bestyrelse, direktører

The authors encapsulate new developments in Critical Thinking skills for MBA students, in the form of a broad-based cross disciplinary primer in business management, with a special focus on business ethics.

Ist ein Dirigent nur ein Künstler oder muss er in einem festem Amt unter Umstönden nicht auch zur Leitung einer gesamten Institution beitragen oder diese sogar auch administrativ leiten? Was geschieht, wenn er zugunsten administrativer Aufgaben den Kernbereich künstlerischen Schaffens überschreiten muss? Kann ein Künstler gleichzeitig auch ein Manager sein und wenn ja, kommt es seiner Mission zugute bzw. was sollte er hierfür an Kompetenzen für diese Doppelrolle einbringen und auf welche Weise?Diese und weitere Fragen erörtert das Buch aus berufpraktischer Sicht anhand von Fachliteraturquellen und empirischen Einsichten. Ein Leitfaden zur Ergründung der Frage der Doppelrolle von Künstler und Manager.

Today's national politics are highly polarized, with one of our two major political parties dysfunctional with internal conflicts and public confidence in government and the Supreme Court in decline. The electorate has become increasingly diverse, with a white supremacy movement inciting further division and hate crimes across the country while some on the right still believe Trump's Big Lie that the 2020 presidential election was stolen.The democratic process has been damaged over many years by the growing power of corporate money in the election process. Supreme Court rulings have allowed unfettered amounts of political donations to politicians under the guise of 'free speech' so campaign money from billionaires now plays a major role in who gets elected. Trends over the last 40 plus years include rising income and wealth inequities, decline of the middle class, and growth of social media with spread of disinformation.This book offers a unique perspective on how oligarchy (power invested in a few or a dominant class) has enveloped our government and country; how oligarchs defend their power as it grows; how wealth influences elections in their favor; and how citizens, in addition to voting in the 2024 elections, can support steps to strengthen our democracy so that we can hold together as one country for the common good.

This conference volume discusses the findings of the iCAB 2023 conference that took place in Johannesburg, South Africa. The University of Johannesburg (UJ School of Accounting and Johannesburg Business School) in collaboration with Alcorn State University (USA), Salem State University (USA) and Universiti Teknologi Mara (Malaysia) hosted the iCAB 2023 conference with the aim to bring together researchers from different Accounting and Business Management fields to share ideas and discuss how new disruptive technological developments are impacting the field of accounting. The conference was sponsored by the Association of International Certified Professional Accountants AICPA & CIMA.

For private companies, the benefits of bringing in outside experience can have a profound impact. This book is designed to give clarity to common questions like: Why should I have a board? How does it help my business? What style of board should I have? What are the roles and functions of the board members? How to recruit and retain advisors?Follow the practical and actionable advice in this guide for greater business success with less risk and reduced stress.

This book explores the governance mechanisms and their implications for interorganizational relationships (IORs) in the context of disruptive technological change, with a focus on the automotive industry's transition to electric vehicles (EVs). It delves into the different forms of governance, including contractual and relational mechanisms, and the levels of codification within IORs. It addresses the gap in understanding the impact of disruptive innovation on IORs and highlights the need for strategies to effectively adapt and adjust relationships in the face of transformative changes. The research examines the interplay between disruptive forces and governance, providing insights into how firms can navigate and thrive amidst disruptions. By analysing the dynamics of governance mechanisms and their value in IORs, this book offers practical insights for organizations engaged in interorganizational relationships. It is targeted at researchers and scholars in the fields of strategic management, organizational theory, and innovation, as well as professionals involved in managing interorganizational relationships and navigating disruptive environments.

"For forty years we've repeatedly reformed the way we run corporations. Yet research suggests these reforms have not only failed but have made many things worse. This book examines how and why modern governance practices fail, especially when advanced as solutions to serious political and social problems"--

This book presents a set of models, methods, and techniques that allow the successful implementation of data governance (DG) in an organization and reports real experiences of data governance in different public and private sectors.To this end, this book is composed of two parts. Part I on ¿Data Governance Fundamentals¿ begins with an introduction to the concept of data governance that stresses that DG is not primarily focused on databases, clouds, or other technologies, but that the DG framework must be understood by business users, systems personnel, and the systems themselves alike. Next, chapter 2 addresses crucial topics for DG, such as the evolution of data management in organizations, data strategy and policies, and defensive and offensive approaches to data strategy. Chapter 3 then details the central role that human resources play in DG, analysing the key responsibilities of the different DG-related roles and boards, while chapter 4 discusses the most common barriers to DG in practice. Chapter 5 summarizes the paradigm shifts in DG from control to value creation. Subsequently chapter 6 explores the needs, characteristics and key functionalities of DG tools, before this part ends with a chapter on maturity models for data governance. Part II on ¿Data Governance Applied¿ consists of five chapters which review the situation of DG in different sectors and industries. Details about DG in the banking sector, public administration, insurance companies, healthcare and telecommunications each are presented in one chapter.The book is aimed at academics, researchers and practitioners (especially CIOs, Data Governors, or Data Stewards) involved in DG. It can also serve as a reference for courses on data governance in information systems.

Effective governance is essential to ensure transparency and efficiency in the non-profit sector. Non-profit governance is the process of overseeing the activities of non-governmental organizations (NGOs) and ensuring that they are operating in accordance with their mission and ethical values.The board plays a critical role in this governance process. Board members develop the organization's policies, set the strategic direction, and oversee financial operations. Detailed explanation Non-profit organizations are responsible for delivering a wide range of services to communities around the world. These services can include healthcare, education, poverty alleviation, and environmental protection. To be effective, non-profit organizations must be well-governed. Good governance ensures that non-profit organizations are accountable to their stakeholders, including donors, beneficiaries, and the public. It also helps to ensure that non-profit organizations are using their resources efficiently and effectively. The board is the governing body of a non-profit organization. Board members are responsible for overseeing the organization's activities and ensuring that it is fulfilling its mission. Specifically, board members are responsible for the following tasks: Developing policies: Board members develop the organization's policies, which provide guidance on how the organization will operate. These policies cover a range of topics, such as financial management, fundraising, and program delivery.Setting the strategic direction: Board members set the organization's strategic direction, which outlines the organization's goals and objectives for the future. This direction is based on the organization's mission and values.Overseeing financial operations: Board members oversee the organization's financial operations, including budgeting, accounting, and auditing. They ensure that the organization is using its resources responsibly and effectively

"Transparency" is the constant refrain of democratic politics, a promised aid toaccountability and integrity in public life. Secrecy is stigmatized as a work of corruption, tolerable (ifat all) by a compromise of democratic principles. My dissertation challenges both ideas. It arguesthat secrecy and transparency are best understood as complementary, not contradictory, practices.And it develops a normative account of liberal democratic politics in which (qualified) duties oftransparency coexist with (qualified) permissions to act behind closed doors.The project begins with some history. I show that the language of transparency gainedcurrency only in the last quarter century, and explain how its proximate sources promote threedubious assumptions-that disclosure should in principle be maximized, that it prevents misrulemore or less automatically, and that its value is either instrumental, or rooted in a reductive notion ofdemocracy as the rule of popular opinion.

Corporate governance challenges in Asian markets have led to high-profile scandals and negative consequences for stakeholders, driven by weak governance structures, transparency deficiencies, and insufficient accountability. These issues are compounded by cultural and societal influences, emphasizing the need for a comprehensive understanding of the underlying factors at play. Cases on Uncovering Corporate Governance Challenges in Asian Markets , offers a compelling solution to address these pressing issues. Through a thorough analysis of prominent corporate scandals in Asia, the book investigates their origins, effects, and cultural influences that have contributed to their escalation. By scrutinizing these cases, the book provides actionable recommendations to enhance corporate governance practices, promoting transparency, accountability, and ethical conduct within companies. It serves as an indispensable resource for academic scholars, researchers, practitioners, policymakers, and students seeking insights into corporate governance in Asia. With its comprehensive understanding of governance failures and practical recommendations, Cases on Uncovering Corporate Governance Challenges in Asian Markets catalyzes positive change in the business landscape of Asian markets.

This book continues the discussion from the first four volumes on the challenges that organizations face in order to implement sustainability, ethics, and effective corporate governance, all of which are important elements of ¿standing out¿ from other companies. Examining the background of the New European Consensus on development with the new guiding motto ¿Our World, Our Dignity, Our Future,¿ the authors explore how this new legislation on sustainability issues around the world is forcing companies to deal directly with sustainability issues. The 2030 Agenda for Sustainable Development (2030 Agenda), adopted by the United Nations in September 2015, is the international community¿s response to global challenges and trends in connection with sustainable development. With the Sustainable Development Goals (SDGs) at its core, the 2030 Agenda is a transformative political framework designed to eradicate poverty and achieve sustainable development globally. It balances the economic, social, and environmental dimensions of sustainable development, including the key issues of governance and peaceful and inclusive societies, and recognizes the essential interlinkages between its goals and targets, i.e., that they must be implemented as a whole and not selectively. The respective chapters in this volume raise a number of questions regarding corporate social responsibility, ethics, and corporate governance in the face of new technology and new approaches to climate change and sustainability reporting.

Derzeit kommt der rechtspolitischen Diskussion über Nachhaltigkeitsthemen im Unternehmensrecht, der sog. Corporate Social Responsibility (CSR), besonderes Gewicht zu. Neue Regulierungsansätze im Allgemeinen wie das Lieferkettensorgfaltspflichtengesetz (LkSG) und das EU-Richtlinienpendant Corporate Sustainability Due Diligence Directive (CSDDD) sowie aktuelle Fälle aus der internationalen Gerichtspraxis im Besonderen haben den rechtswissenschaftlichen Diskurs über die Verantwortung von inländischen Gesellschaften für (Menschen-)Rechtsverstöße neu befruchtet.Vor diesem Hintergrund bildet die Autorin Fallgruppen konzern- und lieferkettendimensionaler Verkehrspflichten und untersucht deren Administration in die Unternehmenspraxis. Dabei liegt ein besonderes Augenmerk auf der Umsetzung innerhalb der Corporate Governance- und Compliance-Systeme sowie den Haftungsrisiken der Leitungsorgane. Die Thematik wird interdisziplinär unter Berücksichtigung der verschiedenen Teildisziplinen der Rechtswissenschaften sowie unter Beachtung betriebswirtschaftlicher Aspekte erforscht und abschließend thesenartig beurteilt.

Hvad er mit ansvar som bestyrelsesmedlem?Hvordan griber vi som bestyrelse arbejdet med evaluering og strategi an?Hvilke opgaver forventes vi som bestyrelse at skulle håndtere?Centrale spørgsmål, som bestyrelsesmedlemmet og bestyrelsen skal forholde sig til.Bestyrelsesarbejde i foreninger og selvejende organisationer er grundbogen, der udførligt kommer rundt om alle de områder, du møder som bestyrelsesmedlem. Samtidig har bogen konkrete værktøjer og arbejdsspørgsmål, som kan vejlede og understøtte arbejdet i bestyrelsen.Bogen er målrettet bestyrelser i foreninger og selvejende organisationer, men den vil tilsvarende være brugbar for lokale bestyrelser i den store gruppe af eksempelvis offentlige uddannelsestilbud, daginstitutioner og menighedsråd.

This book proposes digitalization as a promising direction for green growth and sustainable development of the economy of Central Asia. It reveals the advanced and unique hands-on and case-based experience of Central Asia in ESG management with the involvement of digital technologies and provides practical recommendations on the extension of the use of digital technologies in ESG management of the development of the green economy in Central Asia.

Gouvernance non intrusive des données frappe encore offre un mélange de 50 leçons applicables et de perspectives acquises au cours d'années à aider des organisations du monde entier à suivre l'approche non intrusive, popularisée par le best-seller Gouvernance non intrusive des données.La gouvernance non intrusive des données (GNID) ne signifie pas que la gouvernance des données et des informations sera facile ou sans épreuves. Non intrusif ne signifie pas non plus que le programme n'aura pas d'impact. Le titre de ce livre est une dichotomie : obtenir des résultats mesurables en étant moins menaçant, alors que l'impact de cette approche peut être énorme. Dans la GNID, l'accent est mis sur l'exploitation de le redevabilité existante tout en examinant les possibilités d'amélioration. Ce livre présente un nouveau cadre pour la GNID, qui envisage les principaux éléments d'un programme réussi à travers différentes perspectives de l'organisation.

Complex companies are characterized by high turnover, a wide range of products and services, international operations, a significant number of employees, and decentralized production. In addition to their size and diversity, complex companies are also characterized by high environmental dynamics and significant internal changes.Successfully managing a complex company presents a major challenge. This book begins by providing an overview of the most important tasks for both the supervisory and executive boards. It distinguishes three core tasks, six analysis and design tasks, and two meta-tasks. The individual tasks are then briefly described in a practical manner, including: - The importance of the task - The framework and description of the main subtasks - The responsibilities of the supervisory and executive boardsThe primary audience for this book is members of supervisory and executive boards of complex companies. It can also be valuable for consultants. Finally, it is suitable as a teaching aid in master's programs, executive courses, and in-house programs of companies.

The globalization of financial markets worldwide has progressively pushed toward simultaneous globalization of accounting information. Thus, during the last 50 years, categories of preparers, users, and regulators have devoted their efforts to support the global comparability of financial reporting aiming at favoring the comparison of corporates' financial performances at a cross-country level. In the same vein, IASB, national standard setters, and jurisdictions have participated in and given momentum to this process. At the same time, academic research has followed this process and tried to build a theoretical framework to address the related issues, to assess the impact on preparers, users, and regulators, while defining hindrances and obstacles to the comparability of financial reporting especially in an IFRS environment. In this context, this book reviews research studies on the comparability of financial reporting at a global level as well as highlights empirical analyses that demonstrate the extent to which global comparability has been achieved, and how it enhances value relevance of earnings across countries. It also looks at the cross-country investors' perspectives by shaping the empirical analysis to provide further insights on the role of the "e;Big Four"e; auditing services in enhancing the comparability of earnings. The book provides an original contribution to the current debate about the comparability of financial reporting under IFRS and will be useful for researchers in the field.

The book explores "e;what are the societal interests that may be affected by a takeover, are these protected under the current regulatory frameworks of the U.K., Germany, and China, (and if so) how are they protected and what recommendations can be made for future reforms in the three jurisdictions?"e; The book adopts three main methods: law and economics analysis, doctrinal legal research, and comparative analysis.The content of this book is intended not only for the academia; it may also benefit the policy makers by providing an evaluation on the strengths and weaknesses of different protection mechanisms and recommendations for future reforms. Besides, companies which are (potentially) interested in conducting takeovers in the three countries may also find this book useful with its overall analysis of the regulatory frameworks and representative takeover cases in the jurisdictions.

Manage and optimize metadata using Artificial Intelligence (AI) and Machine Learning (ML) through this comprehensive guide on the intricate and pivotal world of data cataloging. The book demystifies the concepts of data cataloging, highlighting its critical role in ensuring that data within organizations is accurate, accessible, and actionable. Jeff meticulously lays out strategies and insights on creating a robust data catalog that manages metadata and uses AI and ML to enhance its usability and reliability.In an era dominated by data-driven decisions, understanding and implementing effective data cataloging has become paramount for businesses and organizations across the globe. Jeff navigates through the complexities of data cataloging, providing readers with practical insights, actionable strategies, and a thorough understanding of utilizing AI and ML to enhance metadata management. The book is a doorway to understanding and implementing a fundamental component that ensures the reliability and accessibility of your data, enabling informed decision-making and data-driven strategies.This book is for data professionals, IT experts, business analysts, and organizational leaders who need a foundational and advanced understanding of data cataloging. Through real-world examples, case studies, and a step-by-step guide on implementing the concepts discussed, Jeff ensures that the reader gains the knowledge and tools needed to navigate the complexities of data cataloging. His insights on leveraging AI and ML for metadata management provide a futuristic perspective and offer practical strategies that organizations can implement to enhance their data management practices.By embracing the book's principles, you can navigate the vast and often confusing world of data management with clarity and precision. This book will guide you through creating, managing, and optimizing a data catalog that serves as the backbone of your data management strategy. This book is an investment towards understanding, implementing, and mastering data cataloging, ensuring that your data is not merely stored but is optimized, reliable, and ready to drive your strategic initiatives forward.For anyone seeking to harness the power of their data, ensure its reliability, and utilize it to drive informed decisions and strategies, this indispensable guide will navigate you through the complexities and opportunities present in the world of data cataloging, ensuring that you are well-equipped to create a robust, reliable, and optimized data management strategy.

Compliance has long been identified by scholars of white-collar crime as a key strategic control device in the regulation of corporations and complex organisations. Nevertheless, this essential process has been largely ignored within criminology as a specific subject for close scrutiny - Corporate Compliance: Crime, Convenience and Control seeks to address this anomaly. This initiating book applies the theory of convenience to provide criminological insight into the enduring self-regulatory phenomenon of corporate compliance. Convenience theory suggests that compliance is challenged when the corporation has a strong financial motive for illegitimate profits, ample organisational opportunities to commit and conceal wrongdoing, and executive willingness for deviant behaviour. Focusing on white-collar deviance and crime within corporations, the book argues that lack of compliance is recurrently a matter of deviant behaviour by senior executives within organisations who abuse their privileged positions to commission, commit and conceal financial crime. 

Organizational decision-making and ethics have often been treated as different topics. This separation impacts both the ethical quality of decisions and the quality of ethical decisions. Decision analysis provides a wealth of tools that can help decision-makers achieve clarity of action and can capture uncertainty and preferences in decisions with ethical implications. Further, decision analysis provides many insights into decision traps that are relevant to decisions with (and without) ethical implications. Decision analysis also highlights situations where individuals become reluctant to change a course of action because of the sunk cost bias, even if a change is appropriate and even if it has ethical implications. Despite these (and many other) well-known human biases in decision-making, decision analysis has not been fully integrated into the teachings of ethics. On an organizational level, teaching ethics without a focus on decision analysis can render the teachings irrelevant to organizational decisions and can steer the focus towards deterministic reasoning that overlooks uncertainty and ignores a wealth of knowledge on traps, biases, and normative methods for making decisions.This book is written for anybody interested in learning about and researching ethical decision-making. It can be used in classroom discussions that combine ethics and organizational decision-making. It is also particularly relevant for MBA and Executive MBA programs.

Toxic work culture is driving away 1 in 5 employees at an annual cost of US $44.6 billion to American organizations. Yet ironically, toxic leaders often achieve stellar financial profits, continue to get promoted and remain in their leadership roles. In Toxic Leaders and Tough Bosses - Organizational Guardrails to Keep High Performers on Track, employment law attorney Teresa A. Daniel JD, PhD, draws upon numerous studies and interviews to show the real, devastating impact of toxic workplace culture and why leaders must care. This book discusses what signs to look out for in a toxic workplace, factors that promote toxic behavior, types of leaders and how they impact their organization, the role of HR in managing employee wellbeing, and what to look out for in exceptional leaders. With evidence-based strategies for building stronger workplace culture, including tools to help organizations develop better leaders and managers, it makes a compelling case for eradicating toxic leaders as a priority. Toxic Leaders and Tough Bosses is for organizational leaders, mid-level managers, supervisors, HR practitioners and anyone else invested in implementing new, tried and tested ideas to improve their organization's culture to create and sustain its optimum success.