本文檢視了包含半導體、面板、發電太陽能、及發光二極體等四種在最近十五年來高科技電子設備產業於日本、韓國、中國、新加坡、馬來西亞、與印度等亞洲國家中發展的情況。文中包含針對不同高科技電子設備產業的高研發成本、高資本密集、涉及國防及國土安全的高敏感性、及以設備搭售服務的商業模式等特性，在面對亞洲國家在文化、制度、及經濟上類似但卻又不完全相同的環境時，跨國高科技電子設備商所採取因應策略的探討。 / This thesis reviews the development of four targeted high-tech equipment industries of Semiconductor, Flat Panel Display, Photovoltaic (PV) Solar, and Light Emitting Diode (LED) in Asia countries including Japan, South Korea, China, Singapore, Malaysia, and India. Business and operational strategies from individual high-tech equipment industries characterized of high R&D cost, high capital investment, trade sensitive requirement, and equipment bundling service business strategy dealing with similar but not identical cultural, institutional, and economic environment of targeted Asia countries were also reviewed.

In the 21st century change is inevitable and management accounting has not been immune to the changing business environment. The morphogenic change, has been brought about because of three distinctly identifiable drivers of change namely rapidly advancing communications and information technology, the onslaught of globalisation and an increased emphasis on the knowledge worker in organisations. Questions have been raised by business leaders about management accountants ability to keep pace with the challenges, as well as higher education's ability to provide graduate management accountants with the required skills for the new business environment. A triangulation method was used to conduct an investigation into the perception of the skills required and acquired by South African management accountants to meet the challenges of the changing business environment. As the fundamental nature of the study implied performance measurement, a balanced scorecard was employed to report on and measure if academia is delivering what practice wants. The study found that tertiary management accounting education has been slow to adopt the changes of the business environment and that a gap does indeed exist between what practice want and educators teach. Information obtained from the customer, learning and growth, internal business process and financial perspectives of the balanced scorecard was used to develop a framework for curriculum design. Academics involved in curriculum design should take note of the recommendations listed in this research in order to ensure that qualifications remain relevant to an ever-changing business environment. / Financial Accounting / D.Comm.

Corporate social responsibility (CSR) and multinational companies (MNCs) landed in Chinaalmost at the same time. However, the Chinese market where the governmental role is alwaysinfluential provides a specific setting for the CSR development in China. The purpose of thisthesis is to analyze the governmental role in the CSR engagement of SvenskaKullagerfabriken (SKF) in China based on a literature review, qualitative case study, semistructuredinterview and three mini-cases study. By adopting these methods, it is found thatthe Chinese government is trying to provide a more CSR-friendly policy and stricterlegislation in order to guide the Chinese business towards a sustainable direction. Besides, inrecent years, the Chinese government is also re-orienting the social values that are claimingthe return of the traditional business ethics and promoting the level of CSR in the Chinesesociety. A triangulated model is developed in this thesis to analyze the case company. Theexperience of SKF indicates that the company’s CSR strategy is universal, whereas its CSRengagement has changed along with the Chinese development. It is found that there are fourphases of SKF’s CSR development in China, and each phase is associated with andstimulated by the specific scheme during the Chinese social and economic development.Among the variables in Chinese changing society, the macro-policy is deemed by SKF as thekey factor that has the largest impact on the CSR engagement of the company. After thisresearch, the research gap will be filled in with an empirical case. Yet, the future efforts inempirically investigating more companies are suggested to enrich the research on thecorrelation between the Chinese government, CSR development and MNCs in China.

The aim of this thesis is to analyze the business environment of Ukraine from year 2001 to 2011 and evaluate the major changes and trends. I will proceed from the basic assessment of the economic environment in Ukraine to its focus on business issues. At the beginning I will show the development of general macroeconomic indicators of Ukrainian economy, then I will give statistics on international trade and investment. The next section will evaluate the international trade of Ukraine with its main partners. After that I will focus on the possibilities of cooperation with Czech Republic. At the end I will show specific actions related to the establishment of a foreign legal entity. Based on the analysis and my own experience I will create recommendations for entrepreneurs wishing to start working and develop business in Ukraine. I will also make some proposals for improvements to be made in the business environment in Ukraine to ensure effective trade with foreign business partners. The result of this thesis should be the conclusion if Ukraine is moving in the right direction nowadays.

The thesis focuses on a Mexican business environment analysis which is subsequently used for creating the concrete business plan - establishing Czech restaurant in Mexico. The thesis provides analysis of essential differences, barriers and opportunities of Mexican market and it exposes complexity of doing business by Czech entities in the mexican area. Based on the analysis the business plan for purpose of establishing typical Czech restaurant in Mexico City is presented. The plan reflects entire specifics of a different market with regard to the relating branch. The essential steps and necessary activities are identified in the plan. They expose the difficulty of making this plan real. The thesis draws the conclusion that the business plan has a chance to succeed and its realization is meaningful.

Cílem diplomové práce „Expanze vybraného podniku na zahraniční trh“ je navrhnout strategii vstupu společnosti SLUTO s.r.o. na rakouský trh. Teoretická část práce je věnována problematice internacionalizace a podnikových strategií a možnostmi vstupu na zahraniční trhy. V analytické části práce jsou provedeny analýzy prostředí společnosti SLUTO s.r.o. za předpokladu její působnosti na rakouském trhu, přičemž získané výsledky jsou následně sumarizovány ve SWOT analýze. Návrhová část práce, jež je v podstatě business plánem rakouské dceřiné společnosti SLUTO s.r.o., pak v souladu s poznatky z jednotlivých analýz nabízí možné návrhy a doporučení.

This thesis analyzes the risks of global and local business environment . The paper shows the actual state of the environment and the associated risks . The risks greatly influence the success of businesses and it is necessary to know them and understand how to respond . Inaction against risks can lead to bankruptcy of the company . In the practical part is an analysis of the certain company. The result of the analysis is to evaluate the state of the company and choose the right strategies to achieve goals.

The Diploma Thesis "Corporate Hospitality Policy in the Light of Christian Ethics" deals with the question whether there is a fair form and degree of rationalized corporate hospitality compatible with the bases of both general and Christian ethics. The thesis presents a comprehensive view of a wide range of approaches to corporate hospitality from selfless, over rationalized, up to binding, manipulating and corrupt. Corporate hospitality is a very current, widely used management tool. It can be a gratitude for cooperation, expression of regard and respect for a business partner, or demonstration of openness to future cooperation. However, corporate hospitality need not always be a step toward the other's unsecured space, but on the contrary, the effort to pre-ensure that space, and gain an advantage. Such hospitality can bind or even manipulate a business partner, with the goal of getting a job, insuring co-operation, or facilitating a way to profit. Such hospitality is already on the brink of corruption. An important part of the work is therefore to define corporate hospitality in relation to corruption and a deeper assessment of individual approaches to corporate hospitality. The thesis presents criteria of morally justifiable corporate hospitality and its limits elaborated for a particular...

Information, communication and broadcasting convergence is changing the business landscape in South Africa, as organisations adopt new converged information, communication technology (ICT) products and services to satisfy the needs of customers. Simultaneously, major changes are taking place in the South African telecommunications business environment creating new marketing opportunities and threats for Telkom SA, the only fixed line telecommunication operator in South Africa. Some of the findings of the study are • the commodization of the fixed line telecommunication network • political and regulatory changes are reshaping the telecommunications landscape by allowing the entry of new competitors • new technological innovations in Information Communication Technology (ICT) and mobile communication is driving change • social and economic change is fueling the speed of environmental change poor economic climate is quickening the competitive pace amongst South African businesses forcing them to attain efficiencies and effectiveness for survival • organisations worldwide are competing for limited resources and markets and turning to ICT to achieve their objectives • customer needs are changing - demanding better and innovative communication products and services - providing opportunities to competitors • the Internet is reshaping traditional business models as businesses are seeking to establish competitive advantages through the Internet • the migration of the Internet to the mobile telephony sector These changes are creating new marketing opportunities and threats for South African fixed line telecommunication operators and are threatening the survival of fixed line telecommunication operators worldwide and in South Africa. Information Technology, broadcasting and telecommunication technology convergence, has created many new ICT products and services opportunities that telecommunication competitors are offering existing customers of the fixed line operators network indicating lethargy from their side. In order for the fixed line operators to survive they must apply innovation and revise their strategic planning models. / Business Management / DCOM (Business Management)

Information, communication and broadcasting convergence is changing the business landscape in South Africa, as organisations adopt new converged information, communication technology (ICT) products and services to satisfy the needs of customers. Simultaneously, major changes are taking place in the South African telecommunications business environment creating new marketing opportunities and threats for Telkom SA, the only fixed line telecommunication operator in South Africa. Some of the findings of the study are • the commodization of the fixed line telecommunication network • political and regulatory changes are reshaping the telecommunications landscape by allowing the entry of new competitors • new technological innovations in Information Communication Technology (ICT) and mobile communication is driving change • social and economic change is fueling the speed of environmental change poor economic climate is quickening the competitive pace amongst South African businesses forcing them to attain efficiencies and effectiveness for survival • organisations worldwide are competing for limited resources and markets and turning to ICT to achieve their objectives • customer needs are changing - demanding better and innovative communication products and services - providing opportunities to competitors • the Internet is reshaping traditional business models as businesses are seeking to establish competitive advantages through the Internet • the migration of the Internet to the mobile telephony sector These changes are creating new marketing opportunities and threats for South African fixed line telecommunication operators and are threatening the survival of fixed line telecommunication operators worldwide and in South Africa. Information Technology, broadcasting and telecommunication technology convergence, has created many new ICT products and services opportunities that telecommunication competitors are offering existing customers of the fixed line operators network indicating lethargy from their side. In order for the fixed line operators to survive they must apply innovation and revise their strategic planning models. / Business Management / DCOM (Business Management)