Effective Document and Data Management illustrates the operational and strategic significance of how documents and data are captured, managed and utilized. Without a coherent and consistent approach ...the efficiency and effectiveness of the organization may be undermined by less poor management and use of its information. The third edition of the book is restructured to take this broader view and to establish an organizational context in which information is management.
Along the way Bob Wiggins clarifies the distinction between information management, data management and knowledge management; helps make sense of the concept of an information life cycle to present and describe the processes and techniques of information and data management, storage and retrieval; uses worked examples to illustrate the coordinated application of data and process analysis; and provides guidance on the application of appropriate project management techniques for document and records management projects.
The book will benefit a range of organizations and people, from those senior managers who need to develop coherent and consistent business and IT strategies; to information professionals, such as records managers and librarians who will gain an appreciation of the impact of the technology and of how their particular areas of expertise can best be applied; to system designers, developers and implementers and finally to users. The author can be contacted at curabyte@gmail.com for further information.
ABSTRACT
This research offers an in-depth examination of the early financial reporting culture in Republican Turkey, using the Uşak Terakki-i Ziraat Turkish Joint Stock Company (Uşak Sugar Company) ...as a case study. The analysis of the company's financial statements from 1925 and 1931 reveals the development of financial reporting practices during a transformative period, marked by industrialization efforts and the introduction of the 1926 Turkish Commercial Code and Income Tax Law. The study identifies both progress and challenges in financial reporting, including detailed fixed assets classifications, accounting irregularities, inadequate auditing and working capital management practices. The findings indicate that these issues, alongside macroeconomic factors, have contributed to the company’s liquidation in 1932. This failure could have indirectly catalyzed a shift toward statist economic policies in the 1930s.
JEL Classifications: M41; O14.
We develop an agency model explaining why third-party information reporting by firms makes tax enforcement successful. While third-party reporting would be ineffective with frictionless collusion ...between firms and employees, collusive evasion is impossible to sustain in firms with many employees and accurate business records as any single employee may reveal evasion. We embed our agency model into a macro model where the number of employees grows with development, showing that the tax take evolves as an S-shape driven by changes in third-party information. We show that our model is consistent with a set of stylized facts on taxation and development.
The implementation of a records management plan is an excellent approach to ensure small and medium-sized enterprises (SMEs) are sustained and continue to expand into huge or multi-national ...corporations. Maintaining records helps businesses in making better judgments and developing appropriate policies, resulting in enhanced effectiveness and efficiency. This will leverage means for tracking business progress and making appropriate decisions to expand the productive component of the economy. SMEs Business growth will help generate tax revenue for the government while also encouraging poverty reduction through tax transfers. We conducted a thorough investigation to determine the impact of each variable on business growth. For statistical analysis, a partial least squares structural equation modeling (PLS-SEM) methodology was applied. The results suggest that business records management and training have a positive indirect effect on business growth. However, the indirect effect of business records management policies insignificantly influences SMEs' adoption of adequate record-keeping procedures, which harms business growth in Ghana. On the other hand, the total effect of the variables such as business records management training, business records management policies, and business records management positively impact business growth. Findings make a significant contribution to existing knowledge in the areas of record-keeping, management, and business growth. Business records management is an issue that requires more policy attention. This will business owners and managers strategically plan for new business directions based on data acquired. Proper record-keeping is necessary to satisfy end-users such as company directors, shareholders, external auditors, investors, creditors, and other interested parties. SMEs place a high value on business records management because of the impact it has on their long-term viability. The research outcomes provide a means for, and data on, business appraisal and management strategies.
Recalibrating section 220 Hunt, Alyssa
University of Pennsylvania law review,
04/2023, Letnik:
171, Številka:
4
Journal Article
Recenzirano
The importance of Delaware's Section 220 in shareholder derivative litigation has dramatically increased over the past few decades, and for good reason: Section 220 can help sort out meritorious ...derivative claims from frivolous ones, thus generating successful claims that serve corporate governance objectives by holding managers accountable. But perverse incentives-deriving both from the preclusion issues of multijurisdictional shareholder litigation and from the incentive to draw out Section 220 litigation with overly aggressive defensive and offensive tactics-threaten the utility of Section 220. Without recalibration of these incentives, concerns that Section 220 has created surrogate proceedings where Delaware intended summary proceedings are only exacerbated. Accordingly, I propose that Delaware consider two legislative changes to recalibrate Section 220. First, because plaintiffs engaged in multijurisdictional litigation are incentivized by the threat of preclusion to forego prefiling investigations, I propose a limited fee-shifting provision in Section 220 that would more narrowly target the causes of frivolous litigation without overly deterring litigation. Second, to reduce the intensity and misuse that increasingly characterizes Section 220 proceedings, Section 220 should be streamlined by providing presumptive access to formal board-level materials to plaintiffs that state a proper purpose. Ultimately, the proposals put forth in this Comment provide tailored solutions to the incentive problems facing Section 220, seeking to mitigate the burden on litigants and the courts while maintaining its critical role in shareholder litigation.
The systematic management of records is an important activity for 'information businesses' such as museums and galleries, but is not always recognized as a core function. Record keeping activities ...are often concentrated on small groups of records, and staff charged with managing them may have limited experience in the field.Records Management for Museums and Galleries offers a comprehensive overview of records management work within the heritage sector and draws on over a decade of experience in applying fundamental principles and practices to the specific circumstances of museums. It introduces readers to the institutional culture, functions, and records common to museums, and examines the legislative and regulatory environments affecting record-keeping practices. The book is comprised of eight chapters, including: a history of records keeping in the UK museum and gallery sector; the basics of records management; making a business case for records management; requirements of legislation for records management; how to conduct a records survey; strategy and action planning; how to develop a file plan, retention schedule and records management programme; and a guide to useful additional resources. * Gives practical and tested solutions to real world issues * Fills a gap in the literature as a handbook in this important sector * Provides an overview of the sector as a whole
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