The Effect of Liability Exposure on the Actions of Directors and Officers of Major U.S. Firms

1995 ◽  
Vol 21 (5) ◽  
pp. 18-34
Author(s):  
Bill Scroggins ◽  
William Fielding ◽  
Louise Clark
Keyword(s):  
Directors And Officers

Risco Moral nos Contratos de Seguro de Responsabilidade Civil “D&O” (Directors and Officers Liability Insurance)

2017 ◽  
Vol 8 (2) ◽  
pp. 23
Author(s):  
Gabriela Wallau Rodrigues ◽  
Juliana Sirotsky Soria
Keyword(s):  
Liability Insurance ◽  
Directors And Officers

O texto trata dos contratos de seguro de responsabilidade civil sob a modalidade “D&O” (directors & officers liability), recentemente regulamentos pela SUSEP, cujo objeto é a proteção do risco pela responsabilização de administradores de empresas (diretores e conselheiros de administração) em razão de atos cometidos no exercício de suas atividades. O enfoque da pesquisa reside nas cláusulas de afastamento de cobertura pelo cometimento de atos relacionados à corrupção – o que, segundo a lógica aplicada por algumas seguradoras, implicaria no risco moral e no aumento dos casos de violação à legislação anticorrupção. Nesse cenário, é proposta uma análise crítica acerca da cláusula de afastamento de cobertura, notadamente a partir da sua interpretação a partir da eficiência e proporcionalidade. 

Initial Public Offerings in the CMU

2018 ◽  
Author(s):  
Merritt B Fox
Keyword(s):  
Information Asymmetry ◽  
Initial Public Offerings ◽  
Capital Markets ◽  
Final Section ◽  
Public Offerings ◽  
Rating Agencies ◽  
Capital Markets Union ◽  
Preceding Discussion ◽  
Directors And Officers

This chapter begins by considering the especially severe information-asymmetry problem that plagues primary offerings of truly new securities. It then examines market-based solutions for these problems, the shortcomings of exclusive reliance on such solutions, and the rationale for having a government-designed affirmative-disclosure regime, whereby an issuer making an offering is required to answer certain questions. It also addresses the question of whether this regime should be imposed on all issuers making such offerings or only those that volunteer to be subjected to it. The remainder of the chapter considers the rationale for mandating the imposition of liability on issuers, issuer directors and officers, underwriters, dealers, and experts such as accountants or rating agencies when there have been material misstatements or material omissions of what was required to be disclosed. The final section briefly applies the preceding discussion to the efforts, as part of the Capital Markets Union, to increase the opportunities for European SMEs raise funds through public offerings.

scholarly journals Marketing in the Tax Administration in Albania

2013 ◽  
Vol 60 (1) ◽  
pp. 67-78
Author(s):  
Elfrida Manoku ◽  
Mimoza Kalia
Keyword(s):  
Public Relations ◽  
Public Management ◽  
Management Approach ◽  
Structured Interviews ◽  
Non Profit ◽  
Public Marketing ◽  
Government Organizations ◽  
Marketing Model ◽  
Marketing Function ◽  
Directors And Officers

Abstract After the late 1970s the marketing discipline has known a considerable expansion and application not only in private sector but also in public or non-profit sector. Currently the debate is focused on how to better integrate the marketing concept and marketing function into the activities of government organizations as means of increasing the effectiveness of the delivery of public policy and citizens satisfaction. Public marketing is a new concept for the Albanian reality and very slowly is entering into the management approach. The aim of this paper is to evaluate how much is known and accepted the concept of marketing in the Albanian public sector and if this level of acceptance or rejection is reflected in the use of marketing strategies and tactics as instruments of public management. After a critical review of the literature about the last trends and research in this issue, qualitative methods are used through a case study in General Directorate of Taxation in Albania. In depth semi-structured interviews with several senior directors and officers were conducted to see the level of perceptions and practices thorough the major departments of this Institution. From the analysis of data gathered resulted that marketing is mostly equated with public relations function and was considered unnecessary and as a significant consumer of public funds. A number of recommendations are given on how to build an efficient marketing model for the General Directorate of Taxation in order to help increasing efficiency and quality of service to citizens.

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