Magister Legum - LLM / Corporate Social Responsibility (CSR) is not a new issue. There has and will always be the need for organisations to make profits and the needs of society. CSR has been considered more strongly than ever since the early 1990's, building on a trend that had been growing since the start of the 20th century. CSR broadly refers to all of an organization's impacts on society and the need to deal responsibly with the impacts on each group of stakeholders. The King IV Report on Governance for South Africa 2016 encapsulates the idiosyncratic South African context of CSR. In the African context these moral duties are manifested in the concept of Ubuntu which is captured in the expression 'uMuntu ngumuntu ngabantu', 'I am because you are; you are because we are'. This model being the premise upon which the CSR partnership is researched herein. Ever since the publication of the King Reports on Corporate Governance, South African businesses have sharpened their focus on their commitment to the 'triple-bottom-line'. It is impossible for organizations to ignore the impact of social, ethical and environmental issues on their business and the economy and the cost of neglecting these issues will be high. CSR has gained increasing prominence as a result of increased stakeholder demands, limitations of government and civil society to address complex societal issues, and the realization by most businesses that their sustained success depends on their ability to address local sustainable development challenges. Corporate sustainable development, despite not being a business' core responsibility, is doubtful to be achieved without the support of other businesses as they represent the productive resources of the economy. Although there is consensus that businesses have a vital role to play in addressing sustainable development challenges, companies still have a responsibility to more traditional elements of what constitutes business success. In this regard companies have to meet somewhat conflicting expectations of markets and stakeholders, the economic bottom line being a dominant factor in decision making. Companies therefore may not be able to meet the level of resources essential to achieve the scale and impact so as to address the challenges of these competing priorities. For business to effectively move the sustainability agenda forward, there is a need for a systemic approach, as sustainability cannot succeed in an unsustainable system. In order to achieve the scale, speed and impact necessary, an integrated approach that leverages key role players is critical to drive change and support sustainability. It is in this regard that this research paper will explore, the wider definition of regulation 43(5) (a) (ii) (bb) published in relation to the Companies Act and whether it provides for corporate partnerships, if so, does it achieve contributions to community development and does this advance the corporate sustainability agenda.

This thesis is dedicated to planning and budgeting and their role in corporate management. In the theoretical part it defines theoretical base including progressive approaches to the topic. It also specifies functions that plans and budgets can play in corporation. Considering the theoretical approach it disproves main critical arguments that dispute the important role of budgets and plans in corporate management. Practical part of the thesis is not published due to high sensitivity of the data and management know-how used. The practical part develops topic of the thesis on example of real operating business. In final evaluation (also not published) it analyses corporate practice on the basis of theoretical approaches. Stating the findings it presents key recommendations for enhancing the quality of corporate system of plans and budgets.

This diploma thesis concerns the posibility of application Balanced Scorecard in production company management by using Business Intelligence tools. The goals of the thesis is definic strategic goals using Balanced Scorecard method, creation of the metrics from strategic goals and design and implementation of BI application to watt key metrics. The esential concepts concerning Business Intelligence and Balanced Scorecard are defined in the theoretical part of the thesis. Esential principals of BI and basic perspectives of BSC are defined there. Effects and risks of applying Business Intelligence are discussed in the thesis. Strategic goals are defined in the practical part of the thesis. A strategic map is created from the strategic goals in the thesis. Defined strategic goals are used for the creation of the metrics that are used to create the indicators. The indicators are created in the part of the thesis where BI is implemented. Only some metrics were chosen for the implementation of BI. Sorce data is transformed and stored in the multidimensional diabase. These data and indicators are used to create OLAP cube. Then the reports are created from data in this cube. Outputs of the thesis are BSC analysis including strategic map of the goals, BI implementation using MS SQL Server and reports using MS Excel and MS ProClarity.

El objetivo de la presente investigación es analizar los principales factores internos que determinan la continuidad de las empresas familiares en Lima. La importancia de esta investigación radica en que estas representan el 80% de las empresas en el país, de los cuales el 20 % alcanza la segunda generación y sólo un 5% la tercera. En base al análisis de fuentes secundarias seleccionamos ocho factores que favorecen la continuidad de las empresas familiares: (i) visión, (ii) valores, (iii) educación, (iv) unidad familiar, (v) consejo de familia, (vi) protocolo familiar, (vii) directorio y (viii) planificación de la sucesión. El estudio se basó en el análisis cualitativo de alcance exploratorio, realizado a través de entrevistas a expertos de empresas familiares peruanas y a empresas familiares representadas por un socio o gerente. Las entrevistas se efectuaron con la finalidad de identificar los principales factores internos que las empresas familiares deben priorizar para lograr su continuidad. Del análisis de los resultados identificamos cuatro principales factores: (i) visión, (ii) valores, (iii) unidad familiar y (iv) planificación de la sucesión. De igual forma, del análisis de las respuestas de las empresas familiares entrevistadas se identificaron dos principales factores: (i) visión, (ii) valores y (iii) unidad familiar. Así pues, se concluye que tanto para los expertos como para las empresas familiares entrevistadas, los principales factores son la (i) visión, y (ii) valores y (iii) unidad familiar. / The objective of this research is to analyze the main internal factors that determine the family businesses’ continuity in Lima city. The importance of this research rests upon the fact that family businesses represent the 80% of Peruvian companies, of which only the 20% reach the second generation and a worrying 05% the third. Based on analysis of the literature, eight factors were identified as conditions for family businesses’ continuity: (i) mission and vision, (ii) values, (iii) education, (iv) family unit, (v) family council, (vi) family protocol, (vii) directory and (viii) succession planning. The study was based on a qualitative analysis of exploratory scope through interviews with experts from family businesses in Peru (among advisors and/or consultants), and family businesses represented by the partner or manager. The interviews were conducted with the purpose of identifying the main factors that family businesses must prioritize to achieve business continuity. From the analysis of the results we are allowed to state that the experts identified four main factors: (i) vision, (ii) values, (iii) family unit, and (iv) succession planning. On the other hand, for family businesses the following issues are important: (i) vision, (ii) values and (iii) family unit. So, it is concluded that for both the experts and the family businesses interviewed, the main common factors are (i) vision, (ii) values and (iii) family unit. / Tesis

South Africa (SA) is undergoing a transformation of governance from apartheid to a new country of inclusion and involvement of previously disenfranchised groups. The Reconstruction and Development Programme (RDP) is as an official document to guide efforts at nation-building. Human resource development (HRD) is a key component. As used in this study, HRD is broadly conceptualized as the deployment of human resources for the purposes of nation- building in SA. Consequently, an integral part of the program is the role of adult learning in this process. Literature indicates that blacks experience slower rates of moving up the corporate ladder, especially at senior management levels, and therefore they are not represented according to their proportion. Missing is the significant understanding of the experience and perception of black managers themselves. The purpose of this study was to gain some understanding of what black SA managers perceive to be their limited opportunities related to their corporate career. An additional aim was to determine the perceived impact that corporations and government policies, programs and legislation might play in addressing this problem. A survey was employed and descriptive statistics were used to generate data. A sample of 488 black managers listed in the SA Directory of Black Managers and the Executive 200 was surveyed. The results provide an understanding of factors black managers perceived as problems that impact them personally, and also have implications for corporations as well as the implementation of the RDP and therefore nation-building. This study demonstrated that black managers perceive personal, corporate- and government-related factors as serious problems contributing to their lack of corporate career success. These were: lack of work experience; lack of planning for career development of blacks; cronyism; lack of appropriate mentors for black managers; insufficient number of black managers to fill the positions available; their own lack of technical competence; and lack of government enforcement of affirmative action. Additionally, the insight provided by the findings in this study suggest that in a situation where they were experiencing difficulty moving up the corporate ladder, the most likely action black mangers would take would be to leave their companies. / Ph. D.

Uppsatsens har som avsikt att behandla ämnet könsfördelning inom ledningsgrupper i bolag.Detta genom att belysa de läckor som teorin “The leaky pipeline” tar upp som orsaker till attkvinnor i större utsträckning än män inte når de högre positionerna inom organisationer. Vilkametoder som skall användas för att nå en jämnare könsfördelning är en fråga som ständigtdiskuteras och debatteras. Det råder delade meningar om hur man bör gå till väga och ämnetär på många sätt högaktuellt. Då ingen av sidorna hittat ett tillräckligt bra tillvägagångssätt föratt lösa situationen anser vi att det vore intressant med en fördjupning i detta ämne. Vi harupprättat en litteraturgenomgång, teori samt en kvalitativ studie för att finna samband och eneventuell lösning.Syftet med uppsatsen är att med hjälp av individer på ledande positioner i organisationer få enförståelse kring orsaken till att kvinnor faller bort i sin karriär oftare än män, samt hur dettakan motverkas. Resultatet av vår studie visar de olika läckor som återfinns i teorin “The leakypipeline” och de tillvägagångsätt som kan användas för att motverka dessa. Vi identifierar deredan givna läckorna: exkludering, brist på motivation och stöttning från organisationen, menser även att läckan, brist på erfarenhet, bör finnas i teorin. Den läckan som beskriver bortfalltill följd av barnafödande och familjeliv ser vi blir svagare vilket tyder på att gamla strukturersuddas ut. / This paper seeks to address the topic “gender distribution in corporate management teams”and highlight the leaks in the theory "The leaky pipeline". The theory brings up reasons towhy more men then women reach the higher positions within organizations. Which methodsthat should be used to achieve a better gender balance is an issue that is constantly discussed.There are differing views on how to reach a solution. Since it is such a highly topical subjectthat is still not solved we felt it would be interesting to delve into it. We have chosen toprepare a literature review and theory to try to find a connection with the qualitative study wehave done in the context of the essay.The purpose of this paper is that with the help of individuals in leadership positions inorganizations gain an understanding of why women fall out in their career more often thanmen, and how it can be countered. The results of our study show the various leaks appearingin the theory The leaky pipeline and the procedures that can be used to counter them. Weidentify the already given leaks: exclusion, lack of motivation and jacking from theorganization, but also see that the leak “lack of experience” should be included in the theory.The leak that addresses failures due to childbearing and family life are become weaker,suggesting that old structures are being blurred.This paper is written in Swedish.

Made available in DSpace on 2010-04-20T20:56:54Z (GMT). No. of bitstreams: 3 GeraldoMelloneJr2004.pdf.jpg: 17399 bytes, checksum: 84aeec344bd8489a75d01a4377fea921 (MD5) GeraldoMelloneJr2004.pdf.txt: 150020 bytes, checksum: 03588bfb94a7f47572514499a1fee12e (MD5) GeraldoMelloneJr2004.pdf: 353547 bytes, checksum: cfa53c7bfe51a3e78d43450a9c4d9d8e (MD5) Previous issue date: 2004-09-24T00:00:00Z / This work is divided in three essays. First, we develop a game-theoretical model, showing how the information costs can influence the external monitoring, and thus, the disciplining actions to the firm’s executive management. In this essay, we conclude that, under assumptions about the monitoring costs, there is a relationship between the business´ risk and the capital structure choice. In the second essay, we confirm a negative relationship between the managerial turnover and the performance in Brazilian listed firms. We also show how the monitoring actions by the owner, represented by the Board of Directors, can trigger or not the corporate disciplining process. In this essay, we show that some Board of Directors observable characteristics, as the number of directors, the share of directors that are not in management committee and the separation of the role of main executive and chairman, can contribute to accelerate the management turnover. We also find that some short-term debt indicators are also related to executive turnover. Finally, in the last essay, we explore the business risk theme. We show how the main shareholder characteristics toward to risk are related to the capital structure. Another point discussed in this essay is the relationship between financial indicators and executive turnover. As result, we found that firms where the main shareholder is an institutional fund are more leveraged that the one where the first shareholder is an individual investor. Also, the results show that the executive turnover is related to financial solvency. / Este trabalho está dividido em três ensaios. No primeiro ensaio, apresentamos um modelo utilizando teoria dos jogos, mostrando, sob determinadas situações, como os custos de informação podem influenciar o monitoramento externo, e conseqüentemente, as ações disciplinares dentro da empresa. Também mostramos que, sob algumas hipóteses sobre o custo do monitoramento, existe uma relação entre o risco do projeto e a estrutura de capital da empresa. No segundo ensaio, realizamos um estudo empírico, testando a relação entre a substituição de executivos no Brasil e o desempenho da empresa, e como o monitoramento exercido pelos controladores através do conselho de administração (CA) pode acelerar ou não o processo de disciplina corporativa. Como resultado, encontramos que a substituição de executivos está relacionada com o desempenho da empresa. Neste ensaio também encontramos que algumas características observáveis do CA, como o número de membros, o percentual de diretores do conselho que não fazem parte da administração e a separação das funções de principal executivo e de presidente do CA podem contribuir para acelerar o processo de substituição de executivos no caso de fraco desempenho. Por último, também mostramos que indicadores de endividamento de curto prazo, que podem servir tanto como um indicador do monitoramento exercido pelos credores ou como o resultado de uma gestão financeira pouco eficiente, têm um papel na determinação da substituição de executivos das empresas brasileiras. No terceiro ensaio, exploramos o tema risco do negócio, mostrando a sua relação com a estrutura de capital. Também mostramos como as características do principal acionista com relação ao risco podem estar relacionadas com a estrutura de capital. Outro tema também tratado neste ensaio é a relação entre indicadores financeiros e substituição de executivos. Como resultado, encontramos que empresas onde os principais acionistas são fundos de investimentos são mais endividadas do que empresas onde os maiores acionistas são pessoas físicas, e também que a substituição de executivos está relacionada com a saúde financeira da empresa.

This thesis deals with utilization of strategic concept Balanced Scorecard for enterprise management and IT Balanced Scorecard for enterprise Informatics management. Both these concepts are applied for prosperity and crisis periods. The output of thesis is processed by means of using concept Balanced Scorecard for period of economic prosperity and crisis. Following that application of this concept are in created strategic maps in thesis, which show relationships between objectives in each perspective of Balanced Scorecard. The solution provides sight of enterprise management for two observed periods. There is visible continuity of individual objectives on primary objective of company. Model includes influence of ICT on enterprise management. From model is evident, that with using application Balanced Scorecard concept in crisis period is more effectively management due to the high savings rate. Result of this thesis is comparation of set objectives, at which is used SMART method both in times of economic prosperity and crisis. It is applied at classic Balanced Scorecard and simultaneously also at its derivation IT Balanced Scorecard. For the scientific method can be described secondly comparation of both observation periods and then build a model of both strategic maps.

Titel: Hållbarhetsrapportering kontra hållbarhetsprestation - En fallstudie om ICA Sveriges miljöarbete  Bakgrund och problem: Oron angående världens miljöpåverkan har ökat på senare tid och ett område som fått mycket uppmärksamhet gällande hållbarhetsfrågor är konsumtion, där just livsmedelskonsumtion står för en stor del av världens miljöpåverkan. Då ICA är Sveriges ledande aktör inom dagligvaruhandeln har de stor möjlighet att bidra till arbetet för ett mer hållbart samhälle. ICA har dessutom tydligt uppställda mål och visioner kring hållbarhet som presenteras i deras externa hållbarhetsrapport, där de vill visa att de tar ansvar och samtidigt vill förbättra verksamheten inom miljömässiga hållbarhetsaspekter. Vidare finns det olika teorier som förklarar företags olika rapporteringsbeteende utifrån sanningshalten i dessa. Greenwashing har blivit ett ökande fenomen i samhället där företag försöker förmedla en bild av sig själva där de presterar bättre angående hållbarhetsaspekter än vad de egentligen gör. Med detta till grund finns det intresse att undersöka ifall ICAs prestationer verkligen överensstämmer med det som ICA rapporterar externt i hållbarhetsrapporten. Vidare kan det finnas svårigheter att få samtliga enheter inom ICA att arbeta på det vis central nivå önskar. För att kunna implementera hållbarhetsprocesser och policys i ett så stort företag som ICA krävs det en fungerande intern styrning för att säkerhetsställa att samtliga enheter arbetar efter dessa. Därav finns ytterligare intresse att undersöka hur ICA arbetar för att integrera miljöfrågor i hela verksamheten genom att undersöka hållbarhetsprestationer ner på enhetsnivå.  Syfte: Denna studie syftar till att undersöka i vilken grad de miljömål som ICA Sverige presenterar i sin externa hållbarhetsrapport överensstämmer med det miljöarbete som genomförs inom ICA på enhetsnivå. Detta görs för att se hur olika enheter inom ICA arbetar utefter de miljömål som koncernen externt rapporterar om. Vidare syftar studien till att se hur förmedlingen av olika rekommendationer och riktlinjer gällande det interna arbetet kring miljömässig hållbarhet fungerar mellan ICAs centrala- och enhetsnivå.  Metod: Denna studie har genomförts genom en kvalitativ forskningsmetod med en deduktiv forskningsansats. Via semi-strukturerade intervjuer har en fallstudie gjorts på sex stycken olika enheter tillhörande ICA Sverige på geografiskt spridda platser över landet.  Resultat: Studien tyder på att många delar av den externa rapporten och det interna arbetet har en god överensstämmelse, vilket innebär att ICA är sanningsenliga i deras hållbarhetsrapport med få undantag. Vår tolkning av hållbarhetsrapporten är att mycket av den information som ICA presenterar är frivillig information och innefattar mer än vad som obligatoriskt enligt lag att rapportera om. Detta rapporteringsbeteende skulle därmed kunna förklaras till största del av VDT, men även få enstaka områden som till viss del kan förklaras av greenwashing och legitimitetsteorin. Studiens resultat visar även att ICA använder sig av olika styrverktyg för att förmedla riktlinjer och rekommendationer kring hållbarhet, och att denna förmedling fungerar väl då enheterna arbetar utefter dessa. Den brist som har identifierats är dock att det inte sker någon kontroll att dessa riktlinjer och rekommendationer efterföljs på enhetsnivå, och att den interna styrningen hade kunnat förbättras här.

Products and services have for a long time competed with their brands. For some time now, cities have begun to compete with each other to attract visitors and other stakeholders to come to their town. It is important that the citizens feel as they are a part of the message that the city sends out in its communication.Cities are today working actively with their brands, much like regular companies, in order to create the profile and image in order to be competitive against other cities and places. Cities and places are part of a dynamic process which includes both positive and negative events. These events might have an impact on the brands, and therefore it is a necessity to be able to react on these events to make the most of positive things and deal with the negative in a way that minimizes the effects on the brand.Citybranding as a research field is quite new. This fact has had an impact on the study in the sense that the author’s interpretations of the empirical findings and the theories constitute an important part of the study.During the year 2010 and the beginning of 2011 a series of violet events accord in the city of Örebro witch made several national headlines in different media. The nature of these actions was of a kind that started a discussion regarding the security for citizens in Örebro. It is this series of events that constitute the background for this study.The study consists of a qualitative study consisting of interviews with representatives from the different actors responsible for the brand Örebro. In addition a respondent from Örebro University and the local police has been interviewed during this study.The authors are interested in trying to understand and create knowledge about the different actors and their respective views on the responsibility they have and the possibilities for the brand Örebro. The authors are also interested in the different actors views on the possibilities for the brand to make the most of good things that take place and the possibilities to react to bad things that occur. Based on these questions the study show which actors that has the possibility to affect the public image of a city. / Likt produkter och tjänster så har städer börjat konkurrera med varandra för att attrahera besökare och andra aktörer att komma till staden. Det är också av vikt att stadens medborgare känner sig delaktiga i de budskap som staden sänder ut i sin kommunikation. Städer arbetar idag aktivt med sina varumärken för att kunna profilera sig och utmärka sig i den allt hårdare konkurrensen från andra städer och platser. Städer och platser är en del av en dynamisk process vilka inkluderar att både positiva och negativa händelser kommer att inträffa och det är viktigt att städer och platser har kunskapen och insikten i hur dessa ska hanteras. Forskningsområdet som studien berör är ett relativt nytt ämne inom den ekonomiska forskningen. Flera forskare förklarar att det saknas kunskap och insikt om varumärkeskriser kopplade till städer. Detta har medfört att författarnas tolkningar och kopplingar mellan den teoretiska referensramen och den insamlade empiri har utgjort ett viktigt moment under studiens gång, då detta bidragit till att skapa förståelse.Under 2010 och början av 2011 ägde en rad våldshandlingar rum i Örebro stad som gjorde att staden blev nationellt uppmärksammat och fick negativ publicitet i bland annat medier. Dessa handlingar var av sådan art att besökare, medborgare och andra aktörer började ifrågasätta tryggheten i Örebro stad av olika anledningar. Detta medförde att Örebro som stad i media under denna period kom att betraktas som ett centrum för våld av olika slag. Det är med denna bakgrund som författarna av denna uppsats valde att genomföra en studie med Örebro stad och dess varumärke som studieobjekt. Studien har utgått ifrån en kvalitativ metod och har intervjuat personer som representerar de organisationer som samtliga är delägare av Örebrokompaniet. Utöver dessa så har också respondenter från Universitetet samt den tidigare informationschefen från Polisen intervjuats. Författarna var intresserade av att förstå och öka kunskapen om hur de som förhåller sig eller de som tagit på sig ansvaret för en stads varumärke, ser på sin uppgift och hur dessa olika aktörer använder stadens möjligheter för att dra nytta av positiva händelser samt hantera negativa händelser, som uppkommer längst den dynamiska resa som en stad tar. Utifrån frågeställningen har studiens slutsatser lyckats att ge en bild av vilka aktörer som har möjligheten att påverka den offentliga bilden av en stad, det vill säga den bild som kommuniceras ut gentemot utvalda målgrupper, samt visa på vilka aktörer som anser sig ha hand om den offentliga bilden i Örebro och vad deras åsikt är om varumärket samt hur de hanterade de händelser som primärt var under 2010.