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This study aims at determining the effectiveness of board meeting frequency on Corporate Social Responsibility (CSR) reporting by public listed companies on the Main Market of Bursa Malaysia. A CSR reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resource, Marketplace and Other. A content analysis was used to determine the extent of CSR reporting. An Ordinary Least Square (OLS) regression was employed in determining the association between board meeting frequency and CSR reporting. The finding of the study is that advising tendency (frequency of board meetings) is not associated with CSR reporting. Overall this study strengthens the idea that advising tendency of the board is essential to companies in order to safeguard all stakeholders’ interests. Accordingly, regulators and policymakers should be more stringent in monitoring company’s conformance towards regulations. This study provides a new avenue of knowledge and contributes to the literature on the practices of the board of directors and corporate social responsibility reporting in the context of a semi-developed country.

Good corporate governance serves a great shield for the company to counter corporate fraud. Several attributes create good corporate governance and one of them is the board of directors. This paper examines the influence of board size, board meeting and board duality in deterring corporate fraud on 99 fraudulent companies listed under the Malaysian Securities Commission enforcement action for criminal prosecution or civil action regarding corporate fraud. These companies are then matched with another 99 non-fraudulent public listed companies in Bursa Malaysia. This study covered a period of ten (10) years, from the year 2000 until 2010. The panel data of ten (10) years was used to provide a stronger suggestion of causality via natural examination and subsequently, would provide better evidence from the analysis of board of director's attributes. Binary logistic regression analysis is used to analyse the data obtained. The result shows that there is a significant influence between the frequency of board meetings and corporate fraud. However, there is no significant influence between board size and board duality toward corporate fraud. This study concluded that in Malaysia the frequency of board meetings can be used as a method to deter corporate fraud. The findings will contribute to enhance the existing corporate governance policy in Malaysia to foster the achievement of zero corporate fraud.

2006年英国会社法改正で会社総務役の役割は大きく変化した。特に、コーポレートガバナンスのカギを握る存在としてその重要性が加速されつつある。公開会社において、会社総務役は登記上の役員で独立したアドバイザーとして、法律で定められた登記の維持管理、財務管理、法令遵守、コーポレートガバナンスの健全化を推進する役割を担っている。特に、上場会社の会社総務役は、取締役会議長のスタッフの責任者として、効率的で効果的な取締役会の運営にあたるだけではなく、各取締役が独立した視点から予見される潜在的議題、或いは逆の視点からも調査できるよう、それらに応えられるような関係づくりを果たすという責任を負っている。会社総務役は取締役ではないが、取締役会のメンバーとして多くの義務を有しており、その履行が課せられている。法令に違反した場合は罰則が科せられる。会社総務役の選任は、法廷弁護士等(barrister, advocate or solicitor)、勅許会計士(chartered accountant)、会社総務役・事務局長協会などに所属する者の中から選任しなければならない。, According to ICAS(Institute of Chartered Secretaries and Administrators)and otherrelated informations, since the Company Act in 2006 was revised and taken effect, thejob of the company secretary has changed over the years. The growing importance placedon corporate governance in public companies has enhanced the role of the company secretary.The holder of the post is now seen in many respects as the guardian of financialcompliance, company's governance and registration practice by law, from an independent adviser in the registration to the board, at Premium listed companies in articular.Not only is the secretary in many ways a chief of staff to the chairman in running anefficient and effective board, but there is also a relationship with each director who might seek the independent view of the secretary on an area of potential dispute or controversy. A company secretary may not be a director, but they will often be liable for breach of duty in the same way as board members. If the secretary is the person with prime responsibility for the task, they will be the person in default and liable to the fine.The company secretary must be barrister, advocate or solicitor, a member of the Institute of Chartered Accountants in England and Wales (or the Scottish or Irish equivalent), or of the Association of Chartered Certified Accountants, the Chartered Institute of Management Accountants or the Chartered Institute of Public Finance and Accountancy.

This paper provides the board meeting proceedings analysis with text mining. Corporate management is executed based upon the decision made by the board meeting in general. However, the research which considered the contents of proceedings left behind the minutes of the company, and the relation of corporate profit with text mining is not enough so far. Therefore, we make an intensive research for the board meeting proceedings analysis with text mining to capture the change of the board meeting contents. As a result, the shift in the proceedings contents from short-term, store-based measures to long-term, corporate based planning coincides with the improvement of corporate performance.

本論文は、オリンパス事件を解明することによって、日本企業が再び同じような過ちを犯さないためには企業経営者が今後いかなる点に注意すべきかを明らかにすることにある｡その日的を達成するため、オリンパスの巨額粉飾事件の経緯と会計処理の問題点を明らかにし、将来のビジネス上の課題を検討するとともに、取締役、監査役、監査法人の責任を考察する｡This paper describes the Olympus scandal for Japanese managers not making the same mistake again. To attain this purpose, it first examines the states of affair of Olympus scandal, and the problems of it. Next, it discusses the responsibilities of board meeting, corporate auditors and audit firms.

The Guipuzcoans participated with their militias and their armed men in the war against Granada waged by the Catholic Monarchs Isabella and Ferdinand, from their ascension to the throne of the Crown of Castile to the conquest of the Muslim kingdom of Granada in 1492. In this paper we look into how several requests were made from the Province of Guipuzcoa for several ships with their respective armed crews in order to control the different points of access to the Strait of Gibraltar, on the one hand, and, on the other hand, we examine the replies given by the representatives of the Province councils after the Board Meeting at Usarraga.Los guipuzcoanos participaron con sus milicias y hombres armados en la Guerra de Granada auspiciada por los Reyes Católicos, Isabel y Fernando, desde su ascenso al trono de la Corona de Castilla hasta la conquista del reino nazarí en 1492. En este artículo se estudian por una parte las demandas a la Provincia Guipúzcoa de varias embarcaciones con sus respectivas tripulaciones armadas para controlar los accesos a Granada a través del Estrecho de Gibraltar y por otra las diversas respuestas dadas por los procuradores generales de los concejos de la Provincia, reunidos en la Junta General de Usarraga.

This is a book about directorship. More precisely, it’s about nominee directors, who are nominated by IFC and other development finance institutions (DFIs) to the boards of investee companies to fulfill a dual mandate: first, they are expected to perform all the duties and tasks of a board member. Second, they are also charged with improving the corporate governance, sustainability, and ethical behavior of the investee company. This need exists because the empirical evidence indicates that in many developing countries it is nearly impossible to create long-term shareholder value without marked improvements in these areas. This book, based on sound research and real-life examples, offers not only a useful learning platform but also, the authors hope, an entertaining read. It focuses on directorship and leadership skills in the boardroom and does not attempt to cover the whole ‘waterfront’ on corporate governance issues. Many other publications (including some found on the IFC website) deal extensively with the structures, processes, and legal frameworks of corporate governance. The story emphasizes the learning and adapting that must go on for a nominee director to be effective in encouraging change and improvement on the board and in the company. It draws on specific situations to illustrate that IFC rules and instructions cannot always be perfectly followed: the nominee director is in the ‘heat of the battle,’ under time pressure, and confronted with dilemmas and uncertainty that only in hindsight can be structured and analyzed clearly. The target audience of the incredible adventures of Carla is nominee directors, especially those who are newly appointed or candidates who are considering taking on such a role. It aims to expose them to the challenges in the behavioral dimension of corporate governance and to help them learn, through Carla’s experience, the actions and communications that can help them, or not help them, achieve the goals they are committed to.

The Guipuzcoans participated with their militias and their armed men in the war against Granada waged by the Catholic Monarchs Isabella and Ferdinand, from their ascension to the throne of the Crown of Castile to the conquest of the Muslim kingdom of Granada in 1492. In this paper we look into how several requests were made from the Province of Guipuzcoa for several ships with their respective armed crews in order to control the different points of access to the Strait of Gibraltar, on the one hand, and, on the other hand, we examine the replies given by the representatives of the Province councils after the Board Meeting at Usarraga. Los guipuzcoanos participaron con sus milicias y hombres armados en la Guerra de Granada auspiciada por los Reyes Católicos, Isabel y Fernando, desde su ascenso al trono de la Corona de Castilla hasta la conquista del reino nazarí en 1492. En este artículo se estudian por una parte las demandas a la Provincia Guipúzcoa de varias embarcaciones con sus respectivas tripulaciones armadas para controlar los accesos a Granada a través del Estrecho de Gibraltar y por otra las diversas respuestas dadas por los procuradores generales de los concejos de la Provincia, reunidos en la Junta General de Usarraga.

Changes in demographics and patterns of investment in human capital are creating increased scope for international trade in professional services. The scope for mutually beneficial trade is, however, inhibited not only by quotas and discriminatory taxation, but also by domestic regulation -- including a range of qualification and licensing requirements and procedures. To illustrate the nature and implications of these regulatory impediments, this paper presents a detailed description of the regulatory requirements faced in the United States market by four types of Indian professionals: doctors, engineers, architects, and accountants. India is one of the largest exporters of skilled services, and the United States is one of the largest importers of skilled services, so these two countries reflect broader global trends. The paper argues that regulatory discrimination, for example through preferential recognition agreements, has implications both for the pattern of trade and for welfare. It presents some illustrative estimates that suggest the economic cost of regulations may be substantial. The paper concludes by examining how the trade-inhibiting impact of regulatory requirements could be addressed through bilateral and multilateral negotiations.