Welche Faktoren erhöhen die Wirksamkeit der Internen Revision und stärken damit die Corporate Governance? Eine empirische Analyse „harter“ und „weicher“ Faktoren


Zeitschrift für Corporate Governance

2013, n°3, pp.107-114

Départements : Comptabilité et Contrôle de Gestion, GREGHEC (CNRS)

Die Interne Revision (IR) gilt als Kernkomponente des unternehmensinternen Überwachungs- und Kontrollsystems. Sie dient sowohl der Unternehmensleitung als auch dem Überwachungsorgan zur Erfüllung ihrer Aufgaben im Sinne einer effektiven Corporate Governance. Der vorliegende Beitrag untersucht auf der Basis eines Fragebogens und anschließenden Interviews mit Leitern der Internen Revision und ihren Stakeholdern im Senior Management, welche Faktoren effektive von weniger effektiven Internen Revisionen unterscheiden. Die Verfasser fokussieren insbesondere in den Interviews auf „weiche“ Faktoren wie die Kommunikationsbeziehung zwischen dem Leiter der Internen Revision und den entsprechenden Stakeholdern im Senior Management, die für die Wirksamkeit der Internen Revisionen maßgeblich sind. Auf der Basis der empirischen Untersuchung werden Empfehlungen zur Steigerung der Effektivität der Internen Revision abgeleitet, um ihren Status als Kernkomponente der Corporate Governance zu gewährleisten

What is your Global Innovation Strategy?


IT Professional

novembre-décembre 2013, vol. 15, n°6, pp.26

Départements : Information Systems and Operations Management, GREGHEC (CNRS)

Mots clés : Business strategy, Developed world, Developing world, Digital strategy, Emerging economies, Global innovation, Information technology

The developing world doesnt approach innovation in the same way as the developed world. Therefore, as firms globalize, they must be mindful of some fundamental differences as they craft their innovation strategies. This article articulates key dimensions and innovation approaches that differ across developing and developed economies. It proposes a framework that managers can use to develop a comprehensive innovation strategy and to tailor their IT systems accordingly.

What Makes the Names of Middle-earth So Fitting? Elements of Style in the Namecraft of J. R. R. Tolkien

Christopher ROBINSON

Names: A Journal of Onomastics

juin 2013, vol. 61, n°2, pp.65-74

Départements : Langues et Cultures

Mots clés : J. R. R. Tolkien, Literary onomaturgy, Literary onomastics, Names in fantasy literature

What makes a name ‘fitting’? Or, in closely related formulations, what makes a name ‘sound right’ or ‘ring true’? From the Cratylus to present-day studies in literary onomastics, the usual answer is that a name is fitting, right, or true for the person, place, or thing that bears it. The names in J. R. R. Tolkien’s fiction are fitting in this sense, reflecting by way of their source words, sound symbolism, or etymology some characteristic of their designees. At the same time, however, Tolkien insists that a name fit not only its designee, but also the phonological and morphological style of the nomenclature to which it belongs, as well as the linguistic scheme of his invented world. These elements of style are determined at the level of the nomenclature as a whole, independently from concerns with the motivation of individual names. The personal and place names of Middle-earth are thus fitting in more than the usual sense

What Remains of the Alien Tort Statute After Kiobel?


North Carolina Journal of International Law & Commercial Regulation

automne 2013, vol. 39, n°1, pp.171-190

Départements : Droit et fiscalité, GREGHEC (CNRS)

Mots clés : *ACTIONS & defenses (Law) TORTS -- United States -- Cases KIOBEL v. Royal Dutch Petroleum Co. (Supreme Court case) STATUTES -- United States -- States FEDERAL courts HUMAN rights -- Lawsuits & claims UNITED State

The article discusses the America's Alien Tort Statute (ATS) in the wake of the U.S. Supreme Court's ruling in the 2013 case Kiobel v. Royal Dutch Petroleum Co. which deals with the ATS and the rules regarding torts-related lawsuits in U.S. federal courts. According to the article, the court in Kiobel determined that aliens cannot use the ATS to sue other parties when all of the relevant conduct in question took place outside of the U.S. Transnational human rights litigation is also examined

When it takes a bad person to do the right thing



février 2013, vol. 126, n°2, pp.326-334

Départements : Management et Ressources Humaines

Mots clés : Person-centered moral judgments, Consequentialism, Leadership, Empathy, Act-person dissociations

Three studies demonstrate that morally praiseworthy behavior can signal negative information about an agent's character. In particular, consequentialist decisions such as sacrificing one life to save an even greater number of lives can lead to unfavorable character evaluations, even when they are viewed as the preferred course of action. In Study 1, throwing a dying man overboard to prevent a lifeboat from sinking was perceived as the morally correct course of action, but led to negative aspersions about the motivations and personal character of individuals who carried out such an act. In Studies 2 and 3, a hospital administrator who decided not to fund an expensive operation to save a child (instead buying needed hospital equipment) was seen as making a pragmatic and morally praiseworthy decision, but also as deficient in empathy and moral character