The study examines six factors identified by previous studies as having the potential to influence the outcome of turnarounds of firms. The six factors identified are efficiency strategy, severity, free assets, size, changes on the top management and black economic empowerment (BEE). This study is based on the propositions that the identified factors will influence the turnaround outcomes of the firms that were restructured by the Industrial Development Corporation. A sample of 78 firms was obtained for the study. The sample consisted of 46 successful turnaround and 31 failed turnaround. Logistic regression was used to test the sample. A significant finding of this study is that BEE is the only factor that has a positive influence on the outcome of the turnaround. This study is of use in identifying factors are useful to take into account when considering turning around a firm. The results of the study differ with most of the literature reviewed. Copyright / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted

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Nesta pesquisa examinamos os agentes públicos e privados envolvidos na promoção imobiliária na cidade de Pelotas (RS) entre os anos de 2009 e 2016, destacando suas estratégias, articulações e sinergias em torno da reprodução do ambiente construído. Como mediação teórica, a investigação se serve das contribuições de autores como Harvey (1980; 2004; 2007; 2013), Chesnais (1996), Lefebvre (2008), Lipietz (1989), Soja (1993), Gottdiener (1997), Abramo (1988), Pereira (2005), Carlos (2010), Sanfelici (2015), Shimbo (2010), Royer (2014), Rolnik (2015), Aalbers e Fernandez (2014), retomando os pressupostos da reestruturação econômica, urbana e da cidade e atentando para a tendência de crescimento da financeirização como elemento indutor dos processos de valorização, internacionalização e acumulação do capital e de reprodução do espaço. Em termos metodológicos, a pesquisa se consubstancia por meio de uma diversidade de fontes de informação, instrumentos de coleta e procedimentos técnicos, tanto de cunho qualitativos como quantitativos, sendo estes fundamentais para operar uma aproximação teórico-analítica a respeito das características formais e funcionais dos processos, frações, objetos e ações destacadas em nosso estudo. Como resultado, o estudo demonstra o impulso na produção do ambiente construído em Pelotas (RS) após o ano de 2009, o que supôs novos contextos nas formas, funções e estruturação do espaço urbano e do setor imobiliário nessa cidade de porte médio, especialmente pela ampliação da oferta de novos artefatos arquitetônicos e urbanos e da ascensão de novas lógicas, nexos e escalas de produção, valorização e articulação entre agentes locais, regionais e nacionais. / In this study we examine the public and private agents involved in real-estate promotion in the city of Pelotas (RS) in the period from 2009 to 2016, highlighting their strategies, articulations and synergies around the reproduction of the built environment. The theoretical framework encompasses the contributions of authors such as Harvey (1980; 2004; 2007; 2013), Chesnais (1996), Lefebvre (2008), Lipietz (1989), Soja (1993), Gottdiener (1997), Abramo (1988), Pereira (2005), Carlos (2010), Sanfelici (2015), Shimbo (2010), Royer (2014), Rolnik (2015), Aalbers, and Fernandez (2014). It revisits the assumptions about economic and urban restructuring of the city, examining the growing trend of financialization as an element that induces processes of valorization, internationalization and accumulation of capital and of reproduction of the space. In methodological terms, the investigation is built around a diversity of sources of information, data collection instruments and technical procedures, both qualitative and quantitative, which are fundamental to operate a theoretical- analytical approximation regarding the formal and functional characteristics of the processes, fractions, objects and actions featured in this study. The results of the investigation demonstrate an increase in the production of built environment in Pelotas (RS), after the year of 2009, generating new forms, functions and structuring of the urban space and of the real- estate sector in this medium-sized city, especially through the increase of new architectural and urban artifacts and the emergence of new logics, links and scales of production, valorization and articulation between local, regional and national agents.

Nesta pesquisa examinamos os agentes públicos e privados envolvidos na promoção imobiliária na cidade de Pelotas (RS) entre os anos de 2009 e 2016, destacando suas estratégias, articulações e sinergias em torno da reprodução do ambiente construído. Como mediação teórica, a investigação se serve das contribuições de autores como Harvey (1980; 2004; 2007; 2013), Chesnais (1996), Lefebvre (2008), Lipietz (1989), Soja (1993), Gottdiener (1997), Abramo (1988), Pereira (2005), Carlos (2010), Sanfelici (2015), Shimbo (2010), Royer (2014), Rolnik (2015), Aalbers e Fernandez (2014), retomando os pressupostos da reestruturação econômica, urbana e da cidade e atentando para a tendência de crescimento da financeirização como elemento indutor dos processos de valorização, internacionalização e acumulação do capital e de reprodução do espaço. Em termos metodológicos, a pesquisa se consubstancia por meio de uma diversidade de fontes de informação, instrumentos de coleta e procedimentos técnicos, tanto de cunho qualitativos como quantitativos, sendo estes fundamentais para operar uma aproximação teórico-analítica a respeito das características formais e funcionais dos processos, frações, objetos e ações destacadas em nosso estudo. Como resultado, o estudo demonstra o impulso na produção do ambiente construído em Pelotas (RS) após o ano de 2009, o que supôs novos contextos nas formas, funções e estruturação do espaço urbano e do setor imobiliário nessa cidade de porte médio, especialmente pela ampliação da oferta de novos artefatos arquitetônicos e urbanos e da ascensão de novas lógicas, nexos e escalas de produção, valorização e articulação entre agentes locais, regionais e nacionais. / In this study we examine the public and private agents involved in real-estate promotion in the city of Pelotas (RS) in the period from 2009 to 2016, highlighting their strategies, articulations and synergies around the reproduction of the built environment. The theoretical framework encompasses the contributions of authors such as Harvey (1980; 2004; 2007; 2013), Chesnais (1996), Lefebvre (2008), Lipietz (1989), Soja (1993), Gottdiener (1997), Abramo (1988), Pereira (2005), Carlos (2010), Sanfelici (2015), Shimbo (2010), Royer (2014), Rolnik (2015), Aalbers, and Fernandez (2014). It revisits the assumptions about economic and urban restructuring of the city, examining the growing trend of financialization as an element that induces processes of valorization, internationalization and accumulation of capital and of reproduction of the space. In methodological terms, the investigation is built around a diversity of sources of information, data collection instruments and technical procedures, both qualitative and quantitative, which are fundamental to operate a theoretical- analytical approximation regarding the formal and functional characteristics of the processes, fractions, objects and actions featured in this study. The results of the investigation demonstrate an increase in the production of built environment in Pelotas (RS), after the year of 2009, generating new forms, functions and structuring of the urban space and of the real- estate sector in this medium-sized city, especially through the increase of new architectural and urban artifacts and the emergence of new logics, links and scales of production, valorization and articulation between local, regional and national agents.

Nesta pesquisa examinamos os agentes públicos e privados envolvidos na promoção imobiliária na cidade de Pelotas (RS) entre os anos de 2009 e 2016, destacando suas estratégias, articulações e sinergias em torno da reprodução do ambiente construído. Como mediação teórica, a investigação se serve das contribuições de autores como Harvey (1980; 2004; 2007; 2013), Chesnais (1996), Lefebvre (2008), Lipietz (1989), Soja (1993), Gottdiener (1997), Abramo (1988), Pereira (2005), Carlos (2010), Sanfelici (2015), Shimbo (2010), Royer (2014), Rolnik (2015), Aalbers e Fernandez (2014), retomando os pressupostos da reestruturação econômica, urbana e da cidade e atentando para a tendência de crescimento da financeirização como elemento indutor dos processos de valorização, internacionalização e acumulação do capital e de reprodução do espaço. Em termos metodológicos, a pesquisa se consubstancia por meio de uma diversidade de fontes de informação, instrumentos de coleta e procedimentos técnicos, tanto de cunho qualitativos como quantitativos, sendo estes fundamentais para operar uma aproximação teórico-analítica a respeito das características formais e funcionais dos processos, frações, objetos e ações destacadas em nosso estudo. Como resultado, o estudo demonstra o impulso na produção do ambiente construído em Pelotas (RS) após o ano de 2009, o que supôs novos contextos nas formas, funções e estruturação do espaço urbano e do setor imobiliário nessa cidade de porte médio, especialmente pela ampliação da oferta de novos artefatos arquitetônicos e urbanos e da ascensão de novas lógicas, nexos e escalas de produção, valorização e articulação entre agentes locais, regionais e nacionais. / In this study we examine the public and private agents involved in real-estate promotion in the city of Pelotas (RS) in the period from 2009 to 2016, highlighting their strategies, articulations and synergies around the reproduction of the built environment. The theoretical framework encompasses the contributions of authors such as Harvey (1980; 2004; 2007; 2013), Chesnais (1996), Lefebvre (2008), Lipietz (1989), Soja (1993), Gottdiener (1997), Abramo (1988), Pereira (2005), Carlos (2010), Sanfelici (2015), Shimbo (2010), Royer (2014), Rolnik (2015), Aalbers, and Fernandez (2014). It revisits the assumptions about economic and urban restructuring of the city, examining the growing trend of financialization as an element that induces processes of valorization, internationalization and accumulation of capital and of reproduction of the space. In methodological terms, the investigation is built around a diversity of sources of information, data collection instruments and technical procedures, both qualitative and quantitative, which are fundamental to operate a theoretical- analytical approximation regarding the formal and functional characteristics of the processes, fractions, objects and actions featured in this study. The results of the investigation demonstrate an increase in the production of built environment in Pelotas (RS), after the year of 2009, generating new forms, functions and structuring of the urban space and of the real- estate sector in this medium-sized city, especially through the increase of new architectural and urban artifacts and the emergence of new logics, links and scales of production, valorization and articulation between local, regional and national agents.

This study examines the concept of local food and the discourses surrounding the concept, both of which have played a significant role during Kentuckys agricultural restructuring. Since the mid-1990s, Kentucky farmers who were dependent on tobacco production began to struggle financially after the substantial reduction of quota allotments, and they were encouraged to diversify their agricultural production. Subsequently, practices of producing, marketing, and consuming locally-grown food were implemented. Drawing primarily on qualitative data, this study investigates the meanings of Kentuckys local food discourse development in four dimensions: 1) the political economy of tobacco production and the structural change of Kentuckys agriculture; 2) the role of diverse actors who prompted the adoption of local food; 3) the construction of local scale and micro-scale politics for marketing local food at farmers markets; and 4) the symbolization of local food at county food-related festivals. Kentuckys tobacco production declined not only because of the national anti-tobacco movement, but also because of a constellation of causes including the influence of a free-trade ideology that decreased American burleys competitiveness with global markets, and the increase of part-time farmers that led local tobacco farms to struggle with labor shortages and meeting production demands. Farmers opposition to tobacco controls and their discourses were transformed to attract supporting small food-producing farms, which ultimately merged with societal interests in the production and the consumption of local food. Commoditized local brands at increased direct-sale venues such as farmers markets, however, became political entities as regulations and surveillance were required to maintain their definition of local food. Semiotic interpretation of county food-related festivals in Kentucky shows changes in how people attach their place-identities to agricultural products and how they understand local food. Although the distribution of venues is spatially uneven, the production and the consumption of local food have gradually been adopted throughout Kentuckys landscape over the last decade. To maintain the success of localized markets, this study proposes three potential requirements: 1) the credibility of and the transparency for understanding local food; 2) the resource investment to support future producers; and 3) the expanding adoption of community food security ideals.

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The methods of solving the debtor' s insolvency using the "sanitation" principle It has been 5 years since the Czech Insolvency Act was enacted. Therefore is it a good opportunity to summarize the pros and cons of the current situation in this branch of law. The Insolvency Act introduced the concept of two approaches to dealing with the debtor' s insolvency which are new in the Czech legal system: the restructuring and the discharge. Both of them share the "sanitation" principle which enables the debtor to continue their existence after having adopted certain measures. The thesis consists of five major chapters. First section provides the basic explanation of the concept of insolvency and the reasons for the special treatment for the bankruptcy of those who have more creditors. There is also a brief description of the insolvency' s procedure. The second chapter deals with the restructuring, which is the method of solving the insolvency of big companies (entrepreneurs). The third chapter focuses on discharge which is intended for those who are not engaged in business activities (non-entrepreneurs) and which enables them to get rid of their debts. The discharge can be performed in two modes: either by the liquidation of the assets or through the performance of the payment calendar. The chapter four and...

Rising global competition, the influence of advances in information technology and the financial status of companies are some of the imperatives that force organisations to restructure. In South Africa, the situation is even more compelling, with the recent economic situation of the country that requires companies to implement certain restructuring programmes designed to encourage sustainability organisation. These changes, however, do affect organisations and employees. It becomes critical that organisations implement it carefully, if they are to survive. This research has attempted to explore the relationship between organisational restructuring and the organisational culture at MES. A qualitative research approach was used for this study; a non-probability sampling namely purposive sampling was used for the purpose of this study. The main findings have presented that the organisational restructuring processes at MES have influenced positive organisational culture within the organisa-tion. Communication, interactions and relationships have increased amongst the employees since the organisational restructuring at MES. The research study hopes to influence the policy making processes regarding change and restructuring within MES. The study would contribute towards Occupational Social Work literature on organisational restructuring, organisational culture and Change Management.

The aim of the thesis is, on one hand, to analyze various options of the group restructuring from the perspective of the Czech tax and accounting legislation and, on the other hand, to summarize the most important accounting and tax aspects arising from the Czech legislation. A partial aim is especially suggest the possibility of using a particular type of transformation in specific cases which should lead to an optimal tax regime. The thesis is mainly focused on the Czech legislation and on relevant European Union Directive.