The objective of my diploma thesis was to find out the way the chosen corporate culture is realised in use and what it's impact on company employees. The diploma thesis resulted in a compact summary of the company corporate culture as well as gave suggestions how to improve imperfections in given areas. For this particular analysis of the corporate culture in Vodafone CZ company I have created a concept of procedure and a selection of techniques usable for information acquisiton neccessary for current situation diagnose of corporate culture in the given company.

This thesis is focused on operations with company that are defined in the Czech accounting standard No. 011 and their booking in the company accountancy. Operations with company bring a lot of specialities in the sphere of economy, accountancy, justice and taxation, that cannot be find in other spheres. These operations take very long time. The Czech accounting standard No. 011 is a directory statute recommending how to account operations with company. The Comercial Code and the Civil Code contain juridical aspects of transactions with company. Man have to known the tax problems of operations with company too. Operations with company may seem very difficult but on the other side man can dispose of the whole firm on the basis of one contract. It is easy, comfortable, fast, cheaper and profitable. Man can find selling of company and hiring of company in the praxi in the practical part of the thesis. Problems of operations with company are presented by SACH, spol. s r. o. and Podblanicko Louňovice, a. s. Both companies account transactions with company according to the Czech accounting standard No. 011. A reader can find impacts of the operations on the balances and statements of income of SACH, spol. s r. o. and Podlanicko Louňovice, a. s. in the practical part.

Revisionsplikten slopades 1 november 2010 i Sverige, vilket innebar att mindre aktiebolag som inte uppfyller vissa krav blev fria från revision. Efter slopandet av revisionsplikten har det skett ständiga debatter mellan olika parter över detta beslut. Somliga parter ser det utifrån en positiv aspekt, medan andra ur en negativ aspekt. Den höga kostnaden som revision avlämnar är en faktor till att flertal mindre aktiebolag väljer att inte anlita en revisor, främst hos nystartade aktiebolag. Studiens syfte är att undersöka varför mindre aktiebolag vänder sig till revision och använder sig av den även om de inte omfattas av revisionsplikt. Samt identifiera vilka önskvärda konsekvenser och icke önskvärda konsekvenser frivillig revision medför utifrån aktiebolagets synvinkel och utifrån institutionell teori. För att svara på studiens syfte har vi tillämpat oss av en kvalitativ metod, eftersom vi anser att den kan tillämpas för vårt arbete på bästa sätt. Frågeställningarna kommer sedan besvaras genom semistrukturerade intervjuer som görs med nio olika aktiebolag inom Sverige. Slutsatsen som kan dras är att de flesta aktiebolagen på marknaden har varierande synpunkter och åsikter kring revision samt slopandet av revisionsplikten. Utifrån våra intervjuer kan vi dra slutsatsen att det förekommer fler positiva kommentarer om revision än negativa. Det som ansågs vara bra med revision var att företagare får mer kontroll över bolaget samt att de får väldigt bra rådgivning som kan leda till en ekonomisk utveckling för bolagen. Utifrån revisorernas perspektiv har det förekommit en försämring på årsredovisningar, men även att det har skett en ökning av ekonomisk brottslighet. Det som de flesta bolagen gemensamt ansåg vara det stora problemet med revision var den höga kostnaden. Många av bolagen ansåg inte det som en nödvändig respektive värd investering, utan ansåg att likviditeten kan användas för något bättre. / The audit obligation was abolished on 1 November 2010 in Sweden, which meant that smaller limited companies that did not meet certain requirements were exempted from auditing. Following the abolition of the audit obligation, there have been constant debates between different parties over this decision. Some parties see it from a positive aspect, while others from a negative aspect. The high cost of auditing is a factor that several smaller limited companies choose not to hire an auditor, mainly with newly started limited companies. The purpose of the study is to investigate why smaller limited companies turn to auditing and use it even if they are not subject to auditing obligations. But also identify what desirable consequences and undesirable consequences voluntary audit entails from the company's point of view and from institutional theory. To answer the purpose of the study, we have applied a qualitative method, as we believe that it can be applied to our work in the best way. The questions will then be answered with semi-structured interviews conducted at several different limited companies in Sweden. The conclusion that can be drawn is that most limited companies in the market have varying views and opinions on auditing and the abolition of the auditing obligation. Based on our interviews, we can conclude that there are more positive comments about auditing than negative ones. What was considered good about auditing was that entrepreneurs get more control over the company and that they get very good advice that can lead to financial development for the companies. From the auditors' perspective, there has been a deterioration in annual reports, but also that there has been an increase in financial crime. What most companies jointly considered to be the major problem with auditing was the high cost. Many of the companies did not consider it a necessary or worthwhile investment, but considered that liquidity could be used for something better.

Since the declaration of South Africa as the Gateway to Africa in 2010 by National Treasury, various changes have been made to South African legislation to make South Africa more attractive to foreign investors looking to expand their operations into Africa. The headquarter company regime was introduced with the purpose to provide a base from which these investments may be managed. From a tax perspective this regime eliminates or reduces specific taxes or rates of taxes for companies who elect to be classified as headquarter companies, provided that certain requirements are met. These requirements refer specifically to investments in qualifying foreign companies. The reference to foreign companies inevitably requires that the resident definition be considered. In South Africa residence of a person other than a natural person is the place where the company is incorporated, formed or established or the place of effective management which is a term subject to various interpretations. Regardless of the differences, all the interpretations refer to a senior level of management. Foreign incorporated companies with their place of effective management in South Africa are excluded from the definition should they qualify as controlled foreign companies with foreign business establishments subject to a high level of tax if the place of effective management is disregarded. The lack of skills in African countries as a product of shortfalls in the quality of education result in challenges to establish appropriately skilled management teams in these countries. When a centralised management team is set up at the headquarter company in South Africa the African subsidiaries risk being resident in South Africa and therefore the structure would not qualify for the benefits of the headquarter company regime. Further challenges arise when the exclusion to the resident definition is applied as shares held by a headquarter company are disregarded when the controlled foreign company status of the subsidiaries are determined. Therefore it is recommended that the headquarter company legislation be changed to correspond with successful regimes such as the Luxembourg and the Netherlands in that it does not only apply to foreign investment. It is further recommend that the resident definition be changed to exclude from the place of effective management test group structures that would comply with section 9I should the test be disregarded. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2014

Since the declaration of South Africa as the Gateway to Africa in 2010 by National Treasury, various changes have been made to South African legislation to make South Africa more attractive to foreign investors looking to expand their operations into Africa. The headquarter company regime was introduced with the purpose to provide a base from which these investments may be managed. From a tax perspective this regime eliminates or reduces specific taxes or rates of taxes for companies who elect to be classified as headquarter companies, provided that certain requirements are met. These requirements refer specifically to investments in qualifying foreign companies. The reference to foreign companies inevitably requires that the resident definition be considered. In South Africa residence of a person other than a natural person is the place where the company is incorporated, formed or established or the place of effective management which is a term subject to various interpretations. Regardless of the differences, all the interpretations refer to a senior level of management. Foreign incorporated companies with their place of effective management in South Africa are excluded from the definition should they qualify as controlled foreign companies with foreign business establishments subject to a high level of tax if the place of effective management is disregarded. The lack of skills in African countries as a product of shortfalls in the quality of education result in challenges to establish appropriately skilled management teams in these countries. When a centralised management team is set up at the headquarter company in South Africa the African subsidiaries risk being resident in South Africa and therefore the structure would not qualify for the benefits of the headquarter company regime. Further challenges arise when the exclusion to the resident definition is applied as shares held by a headquarter company are disregarded when the controlled foreign company status of the subsidiaries are determined. Therefore it is recommended that the headquarter company legislation be changed to correspond with successful regimes such as the Luxembourg and the Netherlands in that it does not only apply to foreign investment. It is further recommend that the resident definition be changed to exclude from the place of effective management test group structures that would comply with section 9I should the test be disregarded. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2014

No description available.

<p>Private individuals can voluntarily buy EU Allowances (EUA) in order to remove them from the European Union Greenhouse Gas Emission Trading System (<em>EU ETS</em>)<em>.</em> It leads to progressive reduction of total carbon dioxide emissions in Europe. Kalmar Energi offers customers to obtain one EUA (equivalent to one ton of CO₂) per year by paying 25 SEK a month as a KlimatEl-supplement. The purpose of this research is to examine the customers’ attitudes in the issue of climate compensation and trying to define the reasons behind their choices.</p><p>The results of the quantitative questionnaire were analyzed by using descriptive and analytical statistical methods and have shown some correlation between customers’ ages and decisions to accept or not the offer of KlimatEl. The gender and attitudes about everyday environmentally friendly behavior allows us to segment this group. The strongest motivation for investment in KlimatEl appeared to be awareness of the negative consequences caused by climate changes and the feeling of threat to human health and welfare. The main reasons to decline the offer of KlimatEl is skepticism about the system of emissions trading, distrust of the efficiency of this act and also a lack of confidence in the energy company.</p><p>Knowledge of carbon offsetting is surprisingly weak among KlimatEl customers. Their willingness to do something morally right and to support the energy company explains their commitment more than their knowledge of the ecological impact of this act or desire to be a part of the green trend. The result of this research shows the need for efficient information building a correct and positive perception of KlimatEl as a product and even of Kalmar Energy’s environmental work.</p><p> </p>

<p>Ledarens roll förutom att styra verksamhetens uppsatta mål och visioner är att se till att få medarbetarna med sig, utan dem fungerar inte verksamheten. Ledarens stil påverkar medarbetarnas välmående. Ett auktoritärt ledarskap har visat sig leda till större sjukfrånvaro både på kort- och lång sikt medan en demokratisk ledare oftare har medarbetare som mår bra, utvecklas och presterar bättre. Åtta intervjuer gjordes med ledare inom olika branscher inom näringslivet. Studiens syfte belyser ledarens tankar och agerande kring sin egen hälsa samt deras anställdas hälsa. Meningskoncentrering användes för att analysera hur ledarna ser på sin roll och hur de använder sig av hälsofrämjande insatser. Resultatet visar att om ledarna ser sig själva som förebilder och verkar för ett gott företagsklimat där förebyggande hälsoprogram ingår främjar det medarbetarnas välmående vilket i sin tur kan leda till att företaget får högre prestation och bättre resultat från sina medarbetare.</p>

<p> </p><p>sonami AG is a company that is located in the Principality of Liechtenstein. It was founded in 2007. Since then it didn’t gain many customers and it is questionable how long the?company will be able to survive with having that few customers. In order to get rid of the current situation and to achieve a sustainable expansion strategy in the long run sonami asked us for help. The question thus is; how would an international expansion strategy look like.</p><p>In order to answer this question a case study approach was used. Four successful micro companies were interviewed and asked about their international strategy and their recommendations for expanding abroad.</p><p>In addition internationalization literature has been reviewed. Furthermore the concept of strategy, strategic planning and strategic management has been discussed.In the end a framework for sonami was developed. Different approaches, mixed with different recommendations and insights of the case studies were used to develop it.</p><p>The result is that sonami has major problems internally, which should be solved before entering any international path. Our developed framework names several pre‐requisites that need to be fulfilled before moving on to the next step. We have tried to generate a deliberate strategy for sonami. We also recommended sonami to take advantage of opportunities given. This would however mean that sonami would then follow an emergent strategy.??</p><p> </p>

Turin has long been a town in which almost all economic activities were finalized to the mass production of cars, while the choices of its economic developments depended on those of the car firm, Fiat. In the 1950s and 1960s, both Turinese industry and labour market were tightly organised by Fiat in a pyramid-like structure, at the top of which were the car company and its workers respectively. Fiat's efforts to 'rationalize' and control the local labour and components market were not accompanied by a similar strategy towards social structure. Fiat limited itself to supporting the conservative political parties in office in Turin, which were able to gain a stable consensus by Tuninese petty bourgeoisis, but were not far-sighted enough to try to integrate the immigrant workers through a policy of reforms and services. This turned out in a very conflictual pattern of industrial relations in the late 1960s. Thus, the economic crisis which hit the mass-production firms worldwide in the mid-1970s had particularly negative effects on Fiat, due to bitter industrial relations within the plants. Elsewhere, as the large mass-production firms did not recover from the crisis, the segmentation of product markets and the availability of the new electronically-based technologies, which allow a greater flexibility together with high levels of productivity, fostered the emergence of a new competitive model of industrial organization: flexible specialization. These very market and technological conditions, interacting with the local social dynamics, also helped a wide reorganization of Turinese industry which ceased to depend strictly on Fiat's choices and orders. At the same time, the social structure of Turin became much more differentiated and the strategies of social actors proved to be no longer as linked to Fiat's decisions as in the past. Instead, throughout the 1970s Fiat was unable to respond to the new conditions of competition and to undertake a deep process of restructuring, due to the unpreparedness of its own management and to the strict unions' control over its moves. Only once the unions had been defeated in 1980, Fiat was able to take the lead among European car makers in a few years in terms of sales, technology and market strategy. My dissertation tries, therefore, to answer to the following questions: how did it happen? And how did the mentioned endogenous and exogenous factors influence Fiat's strategy? How is the Turinese model of industrial organization at the present, and what is Fiat's role in it?