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Motivations for CSR in BrazilThe Ethos Institute of Brazil has made considerable investments in CSR ascarried out in Brazil. It reports the following three main drivers as the major motivators ofCSR in the country:1. International markets, especially Europe, the United States and Canada, are stillway ahead in terms of adherence and propagating of CSR activities. Therefore,Brazilian companies find this as a means to adapt to the international market.2. Brazilian society is characterized by huge differences in the society with thebottom one-fifth generating only 2.4% of national income. Therefore, this is foundas a way of eradicating poverty and social differences at the same time.Corporations feel the social need to give back to societies and generateemployment at the same time.3. The third motivation is based on forward thinking and revolves around the needto preserve human and natural resources for the future generation. This includesinvestment in human resource development through primary and specializededucational programs (Barr, p 4-58).Social reports and the Stock exchangeThe BOVESPA Corporate Sustainability Index (Índice de SustentabilidadeEmpresarial – ISE) is the first index tracking the economic, financial, corporategovernance, environmental and social performance of leading companies listed in theSão Paulo Stock Exchange. It was launched in December 2005 to provide assetmanagers and investors with a reliable and objective benchmark of the best corporatesustainability practices in the country and currently has 40 listed companies.In 2005, BOVESPA became the first stock exchange to join the signatories of theUnited Nations‟ Global Compact. As part of this process and instigated by the lack of abenchmark for Socially Responsible Investing (SRI) funds, a working group werecreated to develop a sustainability index for the Brazilian stock market. Made up ofrepresentatives from environmental, social, corporate governance, and capital marketinstitutions, the group defined the basic guidelines for the development of the index‟smethodology. The development of the methodology became the center of a proposal13
presented to the International Finance Corporation (IFC) that became the sponsor ofsuch initiative (Bovespa Corporate Sustainability Index, n.d).BOVESPA joined forces with the Center for Sustainability Studies at FundaçãoGetulio Vargas (GVces) to develop the new index. GVces conducted a thoroughliterature review on the criteria and indicators of sustainability and analyzed in detailsocial balance directives put forth by IBASE, ETHOS, and the Global Reporting Initiative(GRI), as well as the questionnaires used by DJSI, FTSE4Good, and JSE. The resultwas ISE, which is based on the triple bottom line (TBL) concept introduced by theEnglish consulting firm SustainAbility. TBL evaluates the economic-financial, social, andenvironmental elements in an integrated manner. To the TBL principles, corporategovernance indicators and criteria were added following the JSE model.The economic-financial, social, and environmental dimensions were divided intofour programs: goals; monitoring, performance, legal compliance, and environmentaland consumer regulations among others. The Corporate Governance dimensionincludes best practice indicators for criteria which includes property, administrationcouncil, management, monitoring and auditing; and conduct and conflict of interests(Bovespa Corporate Sustainability Index, n.d).The Chiquita ExampleThe last portion of the report will discuss one CSR report that caters to activitiescarried out in the Latin American region. This report provides examples as to howcompanies in Latin America can include CSR into their schedules and why it is a valueadded practice. The company has been chosen on the basis of practices in CSRreporting and its level of operations in Latin America region.Chiquita had to restructure business operations after recovering from a „Chapter11‟ bankruptcy in March 2002. From then onwards, the company‟s strategic CSR effortshave contributed to steady business growth and stakeholders‟ satisfaction. Chiquita is afamous brand name for bananas in the Western hemisphere, and the company has anannual turnover of US$ 3.1 billion, with presence in 60 countries. The company‟sregistered headquarters are in Cincinnati, Ohio, but 17000 of its 25000 workers areemployed in Central and South America. The company‟s primary distribution networks14
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A DESCRIPTIVE ANALYSIS OF CHANGES I
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ABSTRACTThe Financial Accounting St
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Restricted stock grants provide man
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December 15, 2002, i.e. for compani
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Semerdzhian (2004) found that certa
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Sample selection for Empirical test
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y changing the selection method to
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TABLE 2Number of Equity Compensatio
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TABLE 4 (A) Changes to the Equity C
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awarding stock options to employees
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REFERENCESBarron, John M. and Glen
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Análisis Comprensivo de la Inciden
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pagar el impuesto anualmente, sólo
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Ingresos por bebidas alcohólicas 1
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primarias y secundarias de informac
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y una variable continua que denota
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-0.015334 0.154764 -0.099081-0.0049
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considera , continuando con y final
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existen factores con significación
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disminuye en 26.9% si el bien inmue
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REFERENCIAS BIBLIOGRÁFICASAaron, H
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7TH Quest Conference for Global Com
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Las crisis económicas se presentan
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ancos aportaban al sistema (Marcus
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Objetivos de InvestigaciónEl riesg
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MetodologíaPara llevar a cabo las
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Análisis de DatosLa variable depen
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determinar si el riesgo del banco e
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Tabla 5. Medidas estadísticas de r
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La reducción gradual de la proporc
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ResultadosDespués de aplicar las r
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Modelo 1: MCO, usando las observaci
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y VEVI son variables en donde los c
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ConclusionesLos ratios financieros
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Kane, E.J., 1995. “Three Paradigm
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• ABSTRACTReducing emissions of g
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Obtención por la empresadesde la m
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señala que es necesario revisar y
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La secuencia de una inversión en D
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de información públicaElaboració
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EntidadOperacionalDesignadaAnálisi
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d) La necesidad o no de acudir a un
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Una vez calculadas las unidades de
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c) Agilizan la coordinación y comu
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El estudio de la viabilidad legal d
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y análisis de sensibilidad elabora
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casos, los análisis convencionales
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VII. CONCLUSIONESLos proyectos de d
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Coase, R. H. (1960): The Problem of
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IMPACT OF US HACCP REGULATION ON EX
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TABLE OF CONTENTSABSTRACT .........
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1. INTRODUCTIONThere has been a not
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The potential positive impact remai
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where because of their content and
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Figure 1 Effect of Standards on wil
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Where; F ij is the attractive force
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That is, I is a cumulative comparis
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of food businesses and transportati
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2.3 Microbiological CriteriaUS stan
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magnitude and direction of the impa
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Fish Consumption2001). There may al
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have had a negative impact on expor
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Hufbauer, G, Kotschwar, B, & Wilson
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8. APPENDICESAppendix 1- US and EU
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Muscle meat of swordfish 0.1Crustac
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Benchmarking for International Comp
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IntroductionThere is little doubt t
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and, the strategy, structure and ri
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Source: Cho, D-A & Moon, H-C (2006)
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For competitiveness analysis, the I
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anking were drawn exclusively from
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Land area measured in 000’ hectar
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the GDP, increase the export of loc
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Local supplier quantity- Survey Dat
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counterparts. The quality of manage
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Productivity -Manufacturing: % of G
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HDI- ScoreSource: UNDP Human Develo
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Jamaica, unfortunately have had a l
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productivity. The implication for s
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Factores que Influyen en el Consumi
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IntroducciónEn los últimos veinte
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Aunque el impacto positivo de las i
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En la literatura actual relacionada
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ofrece un vivo ejemplo de arraigo a
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Sin embargo, ni en la clasificació
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Análisis de DatosLos resultados de
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En relación a los patrones de cons
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justa a los artistas. Además, poco
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Así, se refuerza que la edad es un
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precio razonable para un disco comp
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ConclusionesLos objetivos de este a
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Matos, N. 2007. La conducta de comp
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ESTUDIO CUBA PRSOBRE LOS AUTORESFÉ
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ESTUDIO CUBA PRINTRODUCCIONImportan
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ESTUDIO CUBA PREl 72.3% de la pobla
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ESTUDIO CUBA PREl puerto más impor
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ESTUDIO CUBA PRTabla 3. Principales
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ESTUDIO CUBA PRplantas generadores
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ESTUDIO CUBA PRLa continua desvalor
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ESTUDIO CUBA PROPORTUNIDADES SECTOR
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ESTUDIO CUBA PR5. Banco Financiero
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ESTUDIO CUBA PR2. Banca hipotecaria
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ESTUDIO CUBA PRLas aplicaciones de
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ESTUDIO CUBA PRtres pisos necesitan
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ESTUDIO CUBA PRIndustria de Aliment
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ESTUDIO CUBA PRcongeladaCamarón en
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ESTUDIO CUBA PRDextrana ND 450,000
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ESTUDIO CUBA PRLa industria se cara
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ESTUDIO CUBA PRLa industria de conf
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ESTUDIO CUBA PRcubanos dominan otro
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ESTUDIO CUBA PR5. Colaboración en
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ESTUDIO CUBA PRreportando 2.3 millo
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ESTUDIO CUBA PR3. Posee 4,347 milla
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ESTUDIO CUBA PRprohibido para ellos
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ESTUDIO CUBA PRTabla 13. Región Or
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ESTUDIO CUBA PREl Oriente cubano pu
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ESTUDIO CUBA PR5. En concreto y bas
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ESTUDIO CUBA PRMinisterio de la Ind
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2PERFIL DEL EGRESADO DE LOS PROGRAM
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4competencias que fundamenten los c
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6Este proyecto, meritorio en muchas
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8profesional sino, más generalment
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10METODOLOGIAInstrumentoEste estudi
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12Factor PrincipalPoco más de la t
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14Este factor resalta la orientaci
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16Las premisas secundarias reflejan
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18problemas concretos y en menor me
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20del total de premisas presentadas
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22Pareceria que de alguna manera vi
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24Conocimiento Concreto, Integridad
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26DISCUSION DE RESULTADOSLos result
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28mención aparte. Las premisas rel
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30de lo que otros estudios habían
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Porter, L. W. & McKibbin, L. E., (1
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AbstractIn any enterprise, it is de
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efore his people could do their bes
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George called Frank into his office
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well liked and respected throughout
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George was devastated, as anyone wo
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since the time she herself had firs
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they would be ready to accept the n
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The others, unfortunately, were not
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adjusting the machine, which skewed
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The workers were handpicked and hig
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To make this run chart into a contr
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In this case, there is a data point
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It should be obvious by now that se
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In real life systems, do we sometim
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The governance of our businesses, s
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Competitive priorities of high and
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Deshmukh, 2001, pp. 884) that manuf
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within the production process helps
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Figure 2: Descriptive statistics of
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Table 2: Division of the sample acc
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Figure 4: Rise and fall in producti
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same is true for middle performers
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Figure 9: The difference in usage o
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performance measures, then one shou
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Flynn, B.B., Flynn, E.J. (2004),
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El Efecto del País de Origen en la
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IntroducciónEl desarrollo de estra
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estructuras que son desarrollados p
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H1: El efecto del país de origen e
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un vinculo patriótico hacia una na
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no patrióticos, los productos extr
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actitudes hacia la guerra. Mientras
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por Internet. La muestra final fue
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los menos etnocentristas, patriotas
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para Puerto Rico (.573), España (.
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(2003) quienes señalan que el impa
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de Mooij, M. (2004) Consumer Behavi
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Marin, C.E. & Miquel, S. (1997). Ev
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Tabla 1Promedio en los niveles de E
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Tabla 4Análisis de Correlación de
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Education as strategy for global co
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IntroductionStudies conducted over
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entrepreneurship as any attempt to
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expectation entrepreneurial activit
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ased on their personal experiences
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collection, a decision was made to
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those relevant concepts and to be m
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Table 1: Examples of Opportunities
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and entrepreneurial issues as a key
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the entrepreneurial functions tend
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ReferencesAcs, Z. B. (2009). The Kn
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Hofstede, G. (1980). Culture's Cons
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UNIVERSIDAD DE PUERTO RICORECINTO D
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1. INTRODUCCIÓNLa estandarización
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imponen a las dos partes obligacion
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Para ilustrar las razones de sus du
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A la vista de esta situación y tra
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egistros que genera son comparables
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Por ejemplo, los aseguradores de ri
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La evaluación del impacto ambienta
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A la vista de los datos anteriores,
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Por otra parte del total de proyect
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características de la flora y la f
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Así por ejemplo, según se refleja
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proyectos suponen una disminución
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Direción General de Protección Ci
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Unión Europea 2000 a, Data for sho
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La Competitividad Internacional de
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vertiginosamente. De ahí la pertin
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más económicos va a ser convenien
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Del 1987 al 2002 los datos de expor
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Fuente: Porter, Michael E. (1990) L
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1987 - 2005Fuente: Cómputos de la
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productividad, lo cual requeriría
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Tabla 2: Industrias Competitivas en
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VIII.AnálisisPuerto Rico ha tenido
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En el 1987 existían diversos incen
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Puerto Rico, además, cuenta con ec
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En sectores industriales relacionad
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de esta industria ha sido su perita
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Un socio importante de las industri
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IX.ConclusionesPuerto Rico cada dí
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Consejo de Educación Superior. (ma
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Vega-Rosado, L. L. (2005). “La Co
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Are Domestic and International Food
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usiness f ormat f ranch is in g 3 ,
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T he l iterature review i n cluded
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H 2B: O lder f ranch iso r s ’ (
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f inancial perf ormance repre senta
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d is cussin g choice of Law/Venue.
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poorly in any of our 14 points pre
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s cheme had a total of 1 4 quest io
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V a r i a b l eO p t i o n sN a t i
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O ve ra ll, we a re of the opin ion
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H y p o t h e s i s C h i - S q u a
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ConclusionsA cco rd in g to the r e
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F edera l T ra de C ommission. 2009
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Cultural Impact on Management Style
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IntroductionCaribbean governments a
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other Caribbean authors, commentato
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while at the same time, enabling th
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invited to reject the EPAs and cont
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CEO of Barbados Private Sector Trad
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Fourth, after obtaining the respons
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process. In that connection, CARICO
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of CARICOM, except Guyana, opted to
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[7] Caribbean Regional Negotiating
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IntroducciónLos negocios internaci
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categorías específicas de ropa y
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miles de millones, sobrepasando las
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Comportamiento de las Exportaciones
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En esta misma tabla se puede notar
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Los países de Centroamérica: Hond
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mexicana de capitalizar éxitos e i
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Las cantidades de países más impo
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Los subcapítulos del cuadro anteri
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Por estas cifras y su alta particip
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de entre los 20 países exportadore
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Blázquez-Lidoy, Jorge, Javier Rodr
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United States International Trade C
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Tabla # 4:RELACIÓN DEL 70% DE SUB
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Keywords: stimulus, incentives, tra
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This study presents the first known
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education groups and is deeper for
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Many factors have contributed to th
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Organizational ecology theory deals
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showed no effect overall. Overall,
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difficulties arose while gathering
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Related to the prerequisite of taki
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attempt is done to measure in real
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ConclusionSection 5. Conclusion and
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Workforce Investment Act (WIA), als
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Birch, D. (1981) “Who Creates Job
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Sharma Ravi Teja, (2010), Happy New
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i) Own _____________ii) Provided un
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EL NEGOCIO DE INTERCAMBIO (BARTER)E
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Quest conference, UPR 3N uestra, a
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Quest conference, UPR 5pája ro s r
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Quest conference, UPR 7D esd e u n
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Quest conference, UPR 9de un m i ll
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Quest conference, UPR 11T abla 2: p
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Quest conference, UPR 13C on la com
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Quest conference, UPR 15ve z sea m
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Quest conference, UPR 17R e fere nc
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La Espiritualidad En El Lugar De Tr
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(Mitroff, 2003). Las personas no s
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individual será orientado hacia un
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las razones adecuadas, aunque esto
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piensa cooperativamente y/o altruis
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información sobre el tipo de organ
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ResultadosA continuación se presen
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Tabla 3 Definición de Espiritualid
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La religión es una expresión de l
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espeto, confidencialidad, compañer
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comunión espiritual con Dios, Papa
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mañanas oramos juntos. Una media h
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Cuando se les preguntó si conocía
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Las opiniones en cuanto a la tolera
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De acuerdo a Mitroff y Denton (1999
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BibliografíaAnonymous. 2001. “HR
Page 622 and 623: Ortiz González, L. Mayo 2002. “L
Page 624 and 625: 2EL RAZONAMIENTO BIOETICO Y LA ORIE
Page 626 and 627: 4acumulada al momento es contradict
Page 628 and 629: 6de sus artículos. Desde entonces,
Page 630 and 631: 8Todos los principios generales tie
Page 632 and 633: 10grupos de interés de que las emp
Page 634 and 635: 12obligaciones hacia diversos grupo
Page 636 and 637: 14preguntas III a la VI se determin
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Page 646 and 647: 24Tabla 8 - Correlaciones y Coefici
Page 648 and 649: 26Las características más importa
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Page 652 and 653: 30Tabla 11 - Diferencias debido al
Page 654 and 655: 32prioritariamente al cumplimiento
Page 656 and 657: 34responsables por su sensibilidad
Page 658 and 659: O'Neill, H. M., C. B. Saunders and
Page 660 and 661: AbstractCorporate Social Responsibi
Page 662 and 663: Most of the literature mentions som
Page 664 and 665: profits. It has become an open syst
Page 666 and 667: Regarding private sector, independe
Page 668 and 669: Mexico where evidence was found of
Page 670 and 671: BrazilThe Latin American giant occu
Page 674 and 675: are maintained in Latin America, wh
Page 676 and 677: among key stakeholders. Firms in se
Page 678 and 679: ReferencesAaronson, Susan A. & Reev
Page 680 and 681: Destrezas de Importancia en el Mane
Page 682 and 683: Porter (1985) describe a la ventaja
Page 684 and 685: puede concluir, que el sector de la
Page 686 and 687: H 3oH 4oNo existen diferencias en l
Page 688 and 689: 4- Estilo de comunicación.5- Estab
Page 690 and 691: Destrezas técnicasDeterminar los o
Page 692 and 693: Destrezas organizacionales 3.94Esta
Page 694 and 695: Comparación de destrezasDestrezaMe
Page 696 and 697: 3, se presenta una comparación ent
Page 698 and 699: Mediana de destrezasDestreza0-4 añ
Page 700 and 701: Estilo de comunicaciónEstablecimie
Page 702 and 703: Mediana de destrezasSinDestrezaCon
Page 704 and 705: Gerencia estratégicaLiderazgo del
Page 706 and 707: su empresa. Sin embargo, en el caso
Page 708 and 709: Lastrina, C. (2004). Strategic proj
Page 710 and 711: 2AbstractThe objective of this pape
Page 712 and 713: 42008). All three dimensions - envi
Page 714 and 715: 6Sustainability reporting under pri
Page 716 and 717: 8which social responsibility improv
Page 718 and 719: 10Empirical Data Sources and Data S
Page 720 and 721: 12Besides AGP, there are 15 additio
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14total debt to equity (TDE) - or l
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16The evidence generally suggests t
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18McPeak, C & Tooley, N 2008, „Do
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20Table 2Effect of Adherence to Glo
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28Appendix BFigure 1. Residuals for
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Information Content of Pension Plan
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A severely underfunded pension plan
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The studies mentioned above find co
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proxies seem to have helped explain
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contributions, less benefits paid.
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eturns on different factors, includ
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19801982198419861988199019921994199
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the first portfolio have on average
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Table 3Descriptive StatisticsLong-T
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Table 4Time-Series Regressions Resu
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Table 6Time-Series Regressions Resu
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Table 8Three Factor ModelLong-Term
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most levered firms in portfolio for
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Table 11LTDR Portfolios Characteris
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The results suggest that investors
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Leland , H. E., and Pyle, D. H., (1
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AN ECONOMIC DEVELOPMENT PARADOX:THE
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INTRODUCTIONThis paper analyzes how
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of local agents and explore their r
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networks of agents interacting in s
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Knowledge ecology, and its related
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entities, academic institutions, ve
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Data AnalysisWe collected and analy
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2. Social networks in the biotechno
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Northeast Ohio region.A top officia
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FIGURE 2:Finding 1.3: Networks amon
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FIGURE 3:Finding 2: Social Networks
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FIGURE 4:Finding 2.1: Financial Sup
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Finding 3.2 - Embedded knowledge pr
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development strategy of attracting
Page 798 and 799:
examples of complex exchanges and c
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FIGURE 7:Revised Conceptual ModelRe
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compromised by the effects of time
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Braunerhjelm, P., & Feldman, M. 200
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Huggins, R. 2008. Regional Competit
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Schumpeter, J. 1939. Business cycle
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ABSTRACTThis paper employs gravity
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LIST OF APPENDICESAppendix 1- Resul
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Other factors influencing the incre
Page 816 and 817:
level of protection afforded by the
Page 818 and 819:
In addition to compliance costs, fi
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4. METHODOLOGICAL APPROACHThe gravi
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Ln Dist it/jt is the Natural log of
Page 824 and 825:
5. EMPIRICAL ANALYSIS5.1 Summary of
Page 826 and 827:
For the US model, the elasticity of
Page 828 and 829:
Fish ConsumptionFish ConsumptionFis
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econometric studies and may be link
Page 832 and 833:
elasticity of demand for F&V is gre
Page 834 and 835:
Bank 2005). However, they face a ga
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April 23, 2007http://muse.jhu.edu/j
Page 838 and 839:
http://wwwsoc.nii.ac.jp/jsie/Annual
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Appendix 2- Results of Estimation F
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2. CODEX General Standard for Food
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Table of ContentsAbstract .........
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IntroductionWe can ask ourselves: W
Page 848 and 849:
Marketing thought has gone through
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companies to re-examine their marke
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Cultural EnvironmentCulture Defined
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Context is the background against w
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Even the though puertorrican art is
Page 858 and 859:
In 2003 The National Arts Marketing
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ConclusionThe marketing orientation
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ReferencesAlexander, R. S. 1962. Ma
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IMPACTO DE FACEBOOK Y OTRAS REDES D
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Impacto de Facebook y otras redes d
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II. ¿Qué son Sitios de Redes de C
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preguntamos, ¿puede un patrono leg
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(Enmienda a la Ley 100)ser victima
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contactos con el estado: otorgamien
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“If a social networking site is u
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abogados de ambos bandos posicionan
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humanos. 29 Estando involucrada una
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empleado en el portal cibernético,
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