The Application of a Predictive S Corporation Premium Model and the Behavioral Considerations in Acquisitions of Private Corporations

2013 ◽  
Author(s):  
James A. DiGabriele
Keyword(s):  
Private Corporations ◽  
Premium Model

The Dividend of Diversity for India’s Corporate Sector

2017 ◽  
Author(s):  
Ashwini Deshpande
Keyword(s):  
Social Identity ◽  
Social Inclusion ◽  
Positive Association ◽  
Large Firms ◽  
Corporate Sector ◽  
Specific Context ◽  
Diverse Workforce ◽  
Marginalized Groups ◽  
Private Corporations ◽  
Micro Enterprises

This chapter argues the normative case for greater diversity in the workforce of private corporations in the specific context of caste disparities in India. It offers evidence from the literature which indicates a positive association between profits and more diverse workforce teams as well as management boards for large firms. This suggests that ensuring greater diversity, in addition to enabling social inclusion especially of marginalized groups, would make good business sense. However, the discussion on diversity might be more relevant to large corporations. Small and micro-enterprises that are owned and populated by members of marginalized groups might face discrimination on account of their identity, adversely affecting their performance. This indicates that discrimination based on social identity manifests itself in different ways in different segments of the market depending on the size of the firm.

Introduction: Subjects and Systems

2018 ◽  
Author(s):  
Lisa Herzog
Keyword(s):  
Political Philosophy ◽  
Social Life ◽  
Social Philosophy ◽  
Police Departments ◽  
Moral Criticism ◽  
Meso Level ◽  
Black Boxes ◽  
Private Corporations ◽  
Moral Questions

The Introduction sets out the problem this book addresses: organizations, in which individuals seem to be nothing but ‘cogs’, have become extremely powerful, while being apparently immune to moral criticism. Organizations—from public bureaucracies to universities, police departments, and private corporations—have specific features that they share qua organizations. They need to be opened up for normative theorizing, rather than treated as ‘black boxes’ or as elements of a ‘system’ in which moral questions have no place. The Introduction describes ‘social philosophy’ as an approach that addresses questions at the meso-level of social life, and situates it in relation to several strands of literature in moral and political philosophy. It concludes by providing a preview of the chapters of the book.

scholarly journals Mapping ‘wild zones’ of globalisation: on private actors and the rule of law

2021 ◽  
Vol 17 (1) ◽  
pp. 107-113
Author(s):  
Chantal Mak
Keyword(s):  
Global Economy ◽  
Large Scale ◽  
Legal Framework ◽  
International Investments ◽  
Goods And Services ◽  
Decision Making Processes ◽  
Private Corporations ◽  
Comprehensive Framework ◽  
Private Actors ◽  
The Impact

While private corporations have become increasingly influential in the global economy, a comprehensive legal framework for their activities is missing. Although international and regional legal instruments may govern some aspects of, for instance, international investments and the supply of goods and services, there is no overarching structure for assessing the impact of large-scale private projects. In the absence of such a comprehensive framework, specific rules of private law allow profit-seeking companies to expand their activities on an economic basis, mostly without having to heed social concerns (Pistor, 2019). This is particularly problematic insofar as multinational companies have obtained power to set the rules for their engagement with states, organisations and individuals, for instance in the form of transnational investment contracts. Given the fragmented nature of the legal sphere in which such contracts are elaborated and performed, those who face the harmful consequences of such investments may not be able to participate in decision-making processes. The contracts remain in ‘wild zones’ of globalisation (Fraser, 2014, p. 150), where powerful private companies rule.

Collaboration strategies for a transition economy: measuring culture in Albania

2014 ◽  
Vol 21 (1) ◽  
pp. 78-103 ◽  
Author(s):  
Narasimha Rao Vajjhala ◽  
Kenneth David Strang
Keyword(s):  
Nonprofit Organizations ◽  
National Culture ◽  
Transition Economy ◽  
Factor Model ◽  
Five Factor Model ◽  
Content Type ◽  
Foreign Government ◽  
Norms And Values ◽  
The Usa ◽  
Private Corporations

Purpose – The researchers in this study reviewed the literature to locate the most relevant multicultural theories, factors, and instruments in order to measure Albania's national culture. The paper aims to discuss these issues. Design/methodology/approach – An innovative combination of exploratory and confirmatory factor analysis was used to fit the multicultural construct to the sample data and then estimate the national culture (n=73). The multicultural indexes were calculated for five generally accepted national culture factors to compare with the benchmarks published in the literature. Findings – The multicultural indexes were calculated for five generally accepted national culture factors to compare with the benchmarks published in the literature. An asymmetric plot was created for critical comparison of Albania with five other theoretically selected countries, using the indexes for PDi, ICi, MFi, UAi, and LTi. Albania was found to be most similar to its Balkan and Turkish neighbors, as compared with Asian or Western cultures such as that of the USA. Research limitations/implications – The researchers discussed the implications of knowing Albania's national culture profile with reference to how other countries might collaborate and transact with this emerging transition economy. Practical implications – From a business standpoint, the multicultural indexes for Albania provide general indicators of the national beliefs, norms and values, which foreign organizations may compare to their own cultural profile when interacting with professionals in this country. The best use for such indexes is for benchmarking and comparison. Foreign government, private corporations, or nonprofit organizations may compare their own culture profile with that of Albania to be aware of the similarities and differences. Originality/value – Albanian national culture was estimated for the first time in the literature, using a five-factor model adapted from the work of Hofstede.

Handbook of the Law of Private Corporations

1916 ◽  
Vol 2 (8) ◽  
pp. 640
Author(s):  
William L. Clark ◽  
Maurice Wormser
Keyword(s):  
The Law ◽  
Private Corporations

scholarly journals Commentaries on the Law of Private Corporations

1892 ◽  
Vol 40 (7) ◽  
pp. 493
Author(s):  
G. W. P. ◽  
Charles Fisk Beach
Keyword(s):  
The Law ◽  
Private Corporations

Motives for corporate philanthropy and charitable causes supported

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dane K. Peterson ◽  
Cathryn Van Landuyt ◽  
Courtney Pham
Keyword(s):  
Nonprofit Organizations ◽  
Charitable Giving ◽  
Corporate Philanthropy ◽  
Motivational Factors ◽  
Published Data ◽  
Theoretical Understanding ◽  
Content Type ◽  
For Profit ◽  
Corporate Strategies ◽  
Private Corporations

PurposeThis paper examines how the inferred motives for corporate philanthropy relate to the types of charitable causes supported.Design/methodology/approachPublished data were obtained for 256 publicly traded and private corporations from a variety of sources.FindingsThe results demonstrated that a number of motives were not significantly related to total charitable giving, but were related to how charitable funds were distributed to various charitable causes. Thus, the study provides insights on the strategic use of corporate charity as means of achieving various business objectives and advancing a theoretical understanding of corporate philanthropy strategies.Research limitations/implicationsThis study only investigated some of the presumed motives for corporate philanthropy. Even for the motives investigated in this study, no attempt was made to examine all the motivational factors that determine the level of need for a specific motive. Thus, while the present study provides some of the first evidence of a relationship between motivational factors and data on the types of charitable causes supported, there are other motivational factors that could be investigated in future studies.Practical implicationsThe results have a number of implications for managers of nonprofit organizations such as marketing/targeting potential donors. Additionally, the results could be useful for managers of for profit firms in terms of comparing corporate strategies with competing firms.Originality/valueThe study provides a framework for investigating the relationship between motivational factors and types of charitable causes supported.

Tax Benefits as a Source of Merger Premiums In Acquisitions of Private Corporations

2007 ◽  
Vol 82 (2) ◽  
pp. 359-387 ◽  
Author(s):  
Merle M. Erickson ◽  
Shiing-wu Wang
Keyword(s):  
Organizational Form ◽  
Price Premium ◽  
Tax Structure ◽  
Purchase Price ◽  
Merger Premiums ◽  
Tax Benefits ◽  
Private Corporations ◽  
Acquisition Price ◽  
Privately Held

Scholes et al. (2005) predict that S corporations, and other conduit entities such as partnerships and LLCs, can sell for a tax-driven purchase price premium relative to C corporations. We test this conjecture by comparing purchase price multiples in a sample of taxable stock acquisitions of S corporations to purchase price multiples for a matched set of taxable stock acquisitions of privately held C corporations. Consistent with Scholes et al.'s (2005) predictions, we find evidence that the organizational form of the target influences acquisition tax structure and acquisition price. Specifically, the evidence supports the conclusion that conduit entities (S corporations) fetch a taxbased purchase price premium relative to similar C corporations. Furthermore, our estimates indicate that average tax benefits in S corporation acquisitions are equal to approximately 12–17 percent of deal value.

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