On edge orienting methods for graph coloring

We consider the problem of orienting the edges of a graph so that the length of a longest path in the resulting digraph is minimum. As shown by Gallai, Roy and Vitaver, this edge orienting problem is equivalent to finding the chromatic number of a graph. We study various properties of edge orienting methods in the context of local search for graph coloring. We then exploit these properties to derive four tabu search algorithms, each based on a different neighborhood. We compare these algorithms numerically to determine which are the most promising and to give potential research directions.     

Corporate social responsibility and governance

Journal of Management and Governance -     

“Good” corporate governance and the quality of internal auditing departments in Italian listed firms. An exploratory investigation in Italian listed firms

One of the most important issue relating to corporate governance reports refers to their ability to provide users with a complete set of information regarding the effective ability of an entity to achieve oversight objectives by the compliance to corporate governance practices required by a specific law or industry code. In addition, other features, such as the quality of the internal auditing function or the sensitivity of top management to issues relating to corporate internal controls and risk management, can also be taken into account when formulating a judgment on the quality of corporate governance practices. Is there an association between the compliance to codes and internal controls effectiveness? We propose to assess the quality of corporate governance through a proxy that considers several characteristics of internal audit departments and combines them to determine an Internal Audit Departments global quality index—IAD Index. To define IAD global quality we consider the effectiveness of an internal audit function analysing its operational aspects. The IAD Index is based on several signalling elements that previous literature assumed as proxies for quality of IADs which are grouped into four pillars: a formal quality index; a static quality index; an activity-related quality index; and a performance-linked quality index. We then test the IAD index on a sample of Italian listed firms and conclude that there are significant associations (positive and negative) between the degree of compliance to some corporate governance regulations for listed firms and the IAD Index for the sample being considered.     

Minimizing the number of tardy jobs in two-machine settings with common due date

We consider two-machine scheduling problems with job selection. We analyze first the two-machine open shop problem and provide a best possible linear time algorithm. Then, a best possible linear time algorithm is derived for the job selection problem on two unrelated parallel machines. We also show that an exact approach can be derived for both problems with complexity \(O(p(n) \times \sqrt{2}^n)\), p being a polynomial function of n.     

CEO Reciprocal Interlocks in French Corporations

In France the chairperson of the board is mostoften the firm's CEO. This position strengthensthe insiders' hold on the board of directors.Moreover, a large fraction of outside directorsis composed of CEOs of other firms. Thereciprocal interlocking of CEOs creates the possibility of mutual interdependence of CEOs.We investigate factors explaining reciprocalinterlocking directorates of CEOs in Frenchcorporations. Our results indicate that CEOs oflarger firms hold more reciprocal CEOinterlocks and when CEOs have more outsidedirectorships, CEOs hold more reciprocalrelationships. We also find a positiverelationship between the number of CEOsreciprocal interlocks and their firms'performance measured by ROA. We find evidencethat CEOs hold more reciprocal interlocks whena blockholder is present on the CEO's board.     

Lorenz non-consistent welfare and inequality measurement

Typical welfare and inequality measures are required to be Lorenz consistent which guarantees that inequality decreases and welfare increases as a result of a progressive transfer. We explore the implications for welfare and inequality measurement of substituting the weaker absolute differentials and deprivation quasi-orderings for the Lorenz quasi-ordering. Restricting attention to distributions of equal means, we show that the utilitarian model – the so-called expected utility model in the theory of risk – does not permit one to make a distinction between the views embedded in the differentials, deprivation and Lorenz quasi-orderings. In contrast it is possible within the dual model of M. Yaari (Econometrica 55 (1987), 99–115) to derive the restrictions to be placed on the weighting function which guarantee that the corresponding welfare orderings are consistent with the differentials and deprivation quasi-orderings respectively. Finally we drop the equal mean condition and indicate the implications of our approach for the absolute ethical inequality indices.     

Developing critical and empathic capabilities in intercultural education through the VaKE approach

One of the core goals of intercultural education is to develop critical and empathic reflection on social justice, particularly as related to humanistic choices and how individuals can counteract exclusion. The present article analyses the Values and Knowledge Education (VaKE) approach, which is aimed at raising awareness about implicit value-oriented priorities in decision-making. Through the Human Development and Capability Approach, the applicability of VaKE’s didactic principles is analysed in relation to young people’s perspectives on resettlement in Europe. The VaKE method was used at a 2013 summer camp in Austria with a culturally diverse group of young Europeans who were presented with a dilemma story that highlighted the complex issue of providing assistance to asylum seekers. The participants engaged in various knowledge and moral viability checks that enabled them to engage with opposing arguments. The participants evidenced critical reflection and self-scrutiny, as well as affiliation and empathic imagination, regarding problems that are encountered by asylum seekers.     

Underneath we’re angry: feminism and media politics in Britain in the late 1970s and early 1980s

In the late 1970s, a billboard advertisement for Gigi underwear was installed at street level in various British cities. It depicted a woman in a trench coat walking on the street at night and looking defiantly at the camera. A second image portrays her unbuttoning her coat and revealing her underwear. A caption reads “Underneath they’re all Lovable.” This billboard evoked a wave of feminist opposition exemplified by Rosalind Coward’s essay “Underneath we’re angry” attacking the Gigi advertisement for being an invitation to rape women as well as photographic works by The Polysnappers condemning the ad. This article contextualizes the passionate resistance to the Gigi advert within the time’s feminist debates, which characterized media images as oppressive towards women, the discourse around the ideological functioning of advertisements, debates on “the sexual politics of representation,” the political role of photography, social historical events, and the political significance of the street.     

International accounting: a French perspective

The objective of this article is to show how slow and imperfect the international accounting harmonization and standardization process is, based on the example of France but also some other European countries. One of the explanations is that accounting is a mirror of a society. Therefore, international harmonization and standardization is a response to social needs, a compromise among different interests, not only a technical process.