Transparency in Corporate Groups

2018 ◽  
Author(s):  
Jay L. Westbrook
Keyword(s):  
CFA Digest ◽  
2010 ◽  
Vol 40 (4) ◽  
pp. 26-27
Author(s):  
Brindha Gunasingham
Keyword(s):  

2017 ◽  
Author(s):  
Katharina Schulte Sasse ◽  
Martin Thomsen ◽  
Christoph Watrin
Keyword(s):  

1990 ◽  
Vol 49 (3) ◽  
pp. 509-534 ◽  
Author(s):  
Myron L. Cohen

North china heretofore has been only minimally involved in the modern anthropological analysis of Chinese patrilineal kinship. In this region, lineage organization prior to the Communist era comprised a social structure, symbolism, and arrangement of ritual that call into question the line of anthropological inquiry that has focused almost exclusively on the linkages between a lineage's corporate resources and its social cohesion. The characteristics of lineages in Yangmansa, a village approximately seventy-five kilometers south of Beijing, appear to have been typical of this broader north China pattern considerably different from those associated with the southeastern Chinese model that has dominated the anthropological literature. Although many elements of northern lineage organization are found also in the southeast and elsewhere in China, they are combined in the north into a distinctive arrangement of cemeteries, graves, ancestral scrolls, ancestral tablets, and corporate groups linked to a characteristic annual ritual cycle. I deal first with the expression in Yangmansa of key features of the north China pattern, but also draw on other sources to fill out the picture and establish its broader regional relevance.


2021 ◽  
pp. 203195252199115
Author(s):  
Matthijs van Schadewijk

The growth in multilateral working relationships (e.g. agency work, chains of sub-contracting and corporate groups) is causing Member States to increasingly scrutinise their traditional, contractual approach to the notion of ‘employer’. So far, little attention has been paid to the boundaries and limits that EU law sets when defining the employer. The lack of attention may have come to an end with the recent AFMB judgment, in which the Court ruled, for the first time, that the concept of employer in a provision of EU law had to be given an autonomous and uniform interpretation throughout the EU. Starting from the AFMB judgment, the author analyses the concept of employer in EU law. The author finds that the concept of employer in EU law can be described as ‘uniform in its functionality’: in EU law, the national concept of the employer is never absolute, but the circumstances and the way in which the national concept must be set aside depend on the context and the objective of the European legislation in question. Through this functional approach, EU law partly harmonises the various national approaches to the concept of the employer. Nevertheless, a lack of specific reasoning on the part of the Court may grant the Member States considerable leeway to uphold their own views on the concept.


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