This thesis deals with the legal regulation of corporate group relations, especially compensation of harm resulting from a lawful act, compensation of economic loss and damages. These institutes are very often connected to other branches of law, which are above all insolvency law and financial law. Then they usually are connected to different areas of company law, for example piercing of the corporate veil, shadow director, wrongful trading and corporate governance. These other branches of law and other areas of company law are not corresponding to the topic of this thesis, so they will not be analyzed in this thesis. For more information about the above mentioned I refer to professional literature and journal articles. Next will be the analysis of the new commercial corporations bill in the light of the topic of this thesis, with the author's view on this bill. This bill was proposed to the government of the Czech Republic after a consultation on the draft bill in the year 2008, and the Government now is to discuss this bill. In the end there will be my own proposal on new changes of the corporate group regulation in the context of this thesis. In this thesis are used methods of analysis, ordinary and extraordinary law interpretation and in some cases comparative methods. So this thesis aims at the...

Essa dissertação é resultado de um trabalho de pesquisa de dois anos realizado no Programa de Pós-Graduação da Faculdade de Direito de Ribeirão Preto da Universidade de São Paulo, pautado na área de concentração \"Desenvolvimento no Estado Democrático de Direito\". O trabalho objetiva explorar as alterações conceituais que o agrupamento societário impõe à clássica noção do contrato de sociedade, em especial à característica de insubordinação do seu interesse interno. Nos grupos de sociedades, as naturais relações de conflito de interesse social existentes entre sociedade controladora e controlada não podem resultar em um ordenamento jurídico que proíba a realização de operações internas entre as sociedades-membro, sob pena de se retirar do agrupamento uma de suas principais vantagens organizacionais: a gestão econômica unificada dos diversos núcleos jurídicos. Em igual importância, a eventual licitude da subordinação de interesse nessas estruturas deve sempre se atentar ao perigo de abuso de poder de controle por parte da sociedade controladora em detrimento do interesse social das sociedades controladas. No âmbito do Direito Comercial, a compreensão do tratamento jurídico do interesse social nos grupos de sociedades representa área de extrema sensibilidade para o tema desenvolvimento, já que se trata de um dos instrumentos mais utilizados pelos grandes agentes empreendedores do mercado econômico para organização da atividade empresarial. / This dissertation is the result of a two-year research work conducted in the Graduate Programme (Master\'s) of the Law School of Ribeirão Preto - University of São Paulo, based on the main area \"Development in the Democratic State of Law\". The study aims to explore the conceptual changes that the corporate group causes on the classical notion of the partnership association contract, in particular on the insubordination of its social interest. In the corporate group, the natural conflict of interest that exists in many of the relations between parent and subsidiary companies should not encourage the maintenance of a legal system that prohibits the realization of such internal operations, or it would be responsable for withdrawing one of the most important advantage of this organizational form: the unified management of several distinct legal personalities. In equal importance, any legality of subordination of interest in these structures should always impose alert to the risk of control abuse by the parent corporation. For the Commercial Law, the understanding of the social interest\'s legal treatment in the corporate group is of extreme sensibility to the topic of development, since this form is one of the most used tools by major entrepreneurs for the organization of their business activity in the economic market.

Essa dissertação é resultado de um trabalho de pesquisa de dois anos realizado no Programa de Pós-Graduação da Faculdade de Direito de Ribeirão Preto da Universidade de São Paulo, pautado na área de concentração \"Desenvolvimento no Estado Democrático de Direito\". O trabalho objetiva explorar as alterações conceituais que o agrupamento societário impõe à clássica noção do contrato de sociedade, em especial à característica de insubordinação do seu interesse interno. Nos grupos de sociedades, as naturais relações de conflito de interesse social existentes entre sociedade controladora e controlada não podem resultar em um ordenamento jurídico que proíba a realização de operações internas entre as sociedades-membro, sob pena de se retirar do agrupamento uma de suas principais vantagens organizacionais: a gestão econômica unificada dos diversos núcleos jurídicos. Em igual importância, a eventual licitude da subordinação de interesse nessas estruturas deve sempre se atentar ao perigo de abuso de poder de controle por parte da sociedade controladora em detrimento do interesse social das sociedades controladas. No âmbito do Direito Comercial, a compreensão do tratamento jurídico do interesse social nos grupos de sociedades representa área de extrema sensibilidade para o tema desenvolvimento, já que se trata de um dos instrumentos mais utilizados pelos grandes agentes empreendedores do mercado econômico para organização da atividade empresarial. / This dissertation is the result of a two-year research work conducted in the Graduate Programme (Master\'s) of the Law School of Ribeirão Preto - University of São Paulo, based on the main area \"Development in the Democratic State of Law\". The study aims to explore the conceptual changes that the corporate group causes on the classical notion of the partnership association contract, in particular on the insubordination of its social interest. In the corporate group, the natural conflict of interest that exists in many of the relations between parent and subsidiary companies should not encourage the maintenance of a legal system that prohibits the realization of such internal operations, or it would be responsable for withdrawing one of the most important advantage of this organizational form: the unified management of several distinct legal personalities. In equal importance, any legality of subordination of interest in these structures should always impose alert to the risk of control abuse by the parent corporation. For the Commercial Law, the understanding of the social interest\'s legal treatment in the corporate group is of extreme sensibility to the topic of development, since this form is one of the most used tools by major entrepreneurs for the organization of their business activity in the economic market.

Submitted by Neusa Fagundes (neusa.fagundes@unioeste.br) on 2018-03-19T17:12:57Z No. of bitstreams: 2 Andreia_Lionco2017.pdf: 4121991 bytes, checksum: e71f97139dbcdf90014737daa4a0e28d (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-03-19T17:12:58Z (GMT). No. of bitstreams: 2 Andreia_Lionco2017.pdf: 4121991 bytes, checksum: e71f97139dbcdf90014737daa4a0e28d (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-12-11 / This research’s goal was to investigate the existing challenges of the succession process of a family corporate group, aiming to develop strategies regarding the succession process through scenarios simulation. For this purpose, the Rojo’s Model for Scenarios Simulation was applied in all its five levels: Delphi technique, competitive intelligence, scenarios simulation, strategy formulation and action plans elaboration. The research applied a qualitative approach, consisting of an exploratory study, characterized as a case study. In order to achieve the critical variables which were necessary to feed the model, the Delphi technique was applied through semi structured interviews with five experts. In the aftermath of the critical variables’ choice and the application of the competitive intelligence tools, two different scenarios were simulated. For the first scenario four strategies were formulated, and for the second scenario, other three strategies were elaborated. After that, distinct goals for each strategy were created. The achieved results support that scenarios simulation, Rojo’s Model in particular, represents a valuable tool to plan the succession process in family businesses, since it enables the organization to answer quickly and more effectively to changes which may occur during the pathway. / O objetivo desta pesquisa foi diagnosticar os desafios presentes no processo sucessório de um grupo empresarial familiar, visando desenvolver estratégias para esse processo, por meio da simulação de cenários. Para tanto, o Modelo Rojo de Simulação de Cenários foi aplicado em todos os seus cinco níveis: técnica Delphi, inteligência competitiva, simulação de cenários, formulação de estratégias e elaboração dos planos de ação. O estudo utilizou uma abordagem qualitativa, do tipo exploratório e se caracteriza como um estudo de caso. Para a obtenção das variáveis críticas necessárias à alimentação do modelo, a técnica Delphi foi aplicada através da realização de entrevistas semiestruturadas com cinco especialistas. Após a escolha das variáveis críticas e aplicação das ferramentas de inteligência competitiva, foram simulados dois cenários. Para o primeiro cenário foram formuladas quatro estratégias e, para o segundo cenário, outras três estratégias foram elaboradas. Na sequência, foram elaboradas as metas para cada estratégia criada. Os resultados obtidos confirmam que o método de simulação de cenários, o Modelo Rojo em particular, constitui uma ferramenta valiosa para o planejamento do processo sucessório em empresas familiares, pois através dele é possível preparar a organização para responder mais velozmente e eficazmente às mudanças de trajetória.

Thesis title: Insolvency of a managed person and the consequences for the corporate group This thesis deals with the bankruptcy of controlled affiliate and its legal consequences for operating of the whole corporate group in the Czech legal system. Firstly, it states the theoretical basis for the legal regulation of corporate groups and their basic elements - corporations. In relation to the regulation of corporate groups it points out the conflict between entity approach and enterprise approach, both addressing the corporate group differently with respect to corporate personality. It further provides a brief explanation on the nature of bankruptcy and defines it as an occasion where the ownership of the corporation does in fact fundamentally change. Secondly, it introduces some legal instruments of the company law and the law of the corporate groups governing both, the liability of controlling entity for its conduct in the management of the controlled affiliate and the duties of persons with certain functions or influence over the corporation in the so called twilight zone of insolvency. It is argued that the object of such provisions is to prevent the bankruptcy and to provide a remedy to creditors and shareholders in case of abuse of the corporate group structure by the controlling entity. This...

in English This diploma thesis deals with the field of commercial law concerning corporate groups. It focuses mainly on the influential person and its position and the emphasis is on the influence exercised and the consequences that the performance may cause. A substantial part of the thesis is devoted to the tools available to a person influenced and creditors in cases where the consequences foreseen by law are caused. The second part of the thesis deals with the same issue, but in terms of the legal order of the Great Britain. There is no regulation of this area of corporate law conceived as comprehensively as it is in the legal framework of the Czech Republic. The diploma thesis therefore focuses on the individual provisions of various legal regulations, which in this context protect the influenced/ subsidiary companies and their creditors. The final part is devoted to the comparison of both legal systems with the emphasis on comparing similar legal provisions as well as issues that are not regulated in the Czech legal framework. By comparison, I conclude that the Czech legislation provides a more suitable environment for the status of an influential person, the functioning of corporate groups, the protection of persons influenced and their creditors.

Lack of effective organizational culture and poor cultural integration in the corporate group affect organizational performance and decrease shareholders return. The purpose of this exploratory case study was to explore successful strategies that one corporate group used to establish an effective organizational culture to improve performance. The Denison organizational culture model served as the conceptual framework for the study. A purposive sample of 20 senior managers from a corporate group in Ethiopia participated in semistructured face-to-face interviews. The selected participant met the criteria of a minimum 5 years of experience with successful strategies in establishing an effective organizational culture in the corporate group. The interview data were transcribed, categorized, and coded; they were subsequently member checked and triangulated to increase the trustworthiness of interpretations. The findings included a well-defined mission that attributed to developing shared understanding between employees and managers, and employee-focused leadership that contributed to motivating employees. Core corporate value findings included the well-being of the society through self-regulated corporate social responsibility. The findings identified in this study could have potential for economic growth in the local economy and may contribute to social change with strategies business managers may use to sustain their business and improve the life standards of employees and the local community.

Abstract In accordance with several scholars in the field of human resource management, developing employee commitment towards the employing organization is valuable due to the assumption that it increases their satisfaction, productivity and adaptability. By taking a pedagogical perspective focusing on impact processes, the aim of this master thesis is primarily to identify the constructions and functions of interpretive repertoires, of a few employees, in their descriptions of how the experience of Nynas’ Corporate Group Induction has influenced their commitment to Nynas, but also to categorize the constructions and functions of interpretive repertoires in a booklet underlined during the Corporate Group Induction, which I refer to as “This is Nynas”. In addition, the aim is to identify if other employees at Nynas share similar experiences, regarding the influence of the Corporate Group Induction. Moreover, the primary methodological approach used and theoretical perspective taken in this study is discursive psychology, based upon the premises of social constructionism. The empirical material is mainly consisting of interviews with six employees at Nynas, as well as of an analysis of the booklet “This is Nynas”. Additionally, the empirical material consists of a web-survey, based upon a five-point Likert scale, containing a sample of 25 employees. The study has identified two main interpretive repertoires in the booklet “This is Nynas”, explicitly the identity and the internalize repertoires, as well as subversions of these repertoires. In relation to this, the study has found that the interviewees in their language use to a large extent emphasize the interpretive repertoires constructed in “This is Nynas”. Furthermore, this master thesis have identified that the interviewees constructed certain interpretive repertoires when describing the experience of the Corporate Group Induction, and its influence on their commitment to Nynas, namely: the enhancement, the involvement, the development, the reciprocity and the constancy repertoires. Moreover, the study illustrates that the interviewees generally highlighted the Corporate Group Induction as having a strengthening influence on their commitment to Nynas, especially in relation to feelings of being a part of the company, due to the fact that they experienced themselves as active participants during the program. Furthermore, the result shows that the interviewees perceived the Corporate Group Induction as a sign of reciprocal dedication between themselves and Nynas, particularly on the subject of their integration into the company. Finally, the study has found that the experience of those who participated in the survey corresponded to a high extent with the interviewee’s experience of the Corporate Group Induction, and its influence on their commitment.      Keywords: induction program, Corporate Group Induction, social constructionism, discourse analysis, discursive psychology, discursively constructed, reflexivity, commitment, affective, continuance, normative, Likert scale, late modernity, strategic sampling.

Abstract Bachelor Thesis Business Administration III, Organization 15 hp, 2FE78E, Linnaeus University of Kalmar, Spring 2021. Authors: Tom Karmfalk & Filippa Olsson Advisor: Olle Duhlin Examinator: Hans Wessblad Title: COVID-19 - A swedish corporate group's nightmare or possibility? ___________________________________________________________________________ Purpose: The purpose of this study is to provide an insight into the leadership within an industry in a highly crisis-affected industry and contribute to insights into the importance of leadership and the impact on crisis management. With support from the qualitative data collection via semi-structured interviews, the study will show how the pandemic has been handled by leaders in Parks and Resorts in a very vulnerable industry, the hospitality industry. Problem formulation: How have leaders in a swedish corporate group in the hospitality industry acted to handle the consequences followed by COVID-19? Method: A case study that deals with the phenomenon of leadership in the COVID-19 crisis in its various forms. Through an inductive approach. The collection of data has taken the form of a qualitative collection method. Conclusion: This study shows the results of how important it is to have good and safe leadership in a crisis, how leaders handle stress and the value of communication for a corporate group striving for a goal. Also a group's forced reorganization because of COVID-19 and how stakeholders can affect a corporation's result during a crisis. Key words: COVID-19, Organization, Leadership, Corporate group, Crisis, Stress, Reorganization, Stakeholders / Sammanfattning Kandidatuppsats i företagsekonomi III, Organisation 15 hp, 2FE78E, Linnéuniversitetet i Kalmar., VT 2021. Författare: Tom Karmfalk & Filippa Olsson Handledare: Olle Duhlin Examinator: Hans Wessblad Titel: COVID-19 - En svensk koncerns mardröm eller möjlighet. ___________________________________________________________________________ Syfte: Syftet med den här studien är att ge en inblick i ledarskap vid en extrem krissituation som COVID-19 och genom den informationen bidra till hur verksamheter ska arbeta med ledarskap och krishantering. Med stöd i den kvalitativa datainsamlingen via semistrukturerade intervjuer, kommer studien visa på hur pandemin hanterats av ledare i Parks and Resorts inom en väldigt utsatt bransch, besöksnäringen. Problemformulering: Hur har ledare i en svensk koncern inom besöksnäringen agerat för att hantera konsekvenserna till följd av COVID-19? Metod: En fallstudie som behandlar fenomenet ledarskap vid krisen COVID-19 i dess olika former. Genom en induktiv ansats. Insamling av data har skett i form av en kvalitativ insamlingsmetod. Slutsats: Den här studien visar resultat på hur viktigt det är med bra och tryggt ledarskap vid en kris, hur ledare hanterar stress och kommunikationens värde för en koncerns strävan efter ett mål. Även en koncerns påtvingade omorganisering av COVID-19 samt hur intressenter kan påverka en verksamhets resultat under en kris. Nyckelord: COVID-19, Organisation, Ledarskap, Koncern, Kris, Stress, Omorganisering, Intressenter

Bakgrund: OECD har tillsammans med G20-länderna beslutat att koncerner skall skatterapportera i enlighet med ett nytt underlag utifrån en ny lagstiftning, som heter Country-By-Country-rapportering (CbCr). Detta innebär att företagen skall börja rapportera bland annat betald skatt och sina anställda per jurisdiktion där företaget verkar och på så vis kommer en ökad transparens inom skatteredovisning att ske. Ur myndigheters synpunkt är detta en ändring mot det positiva, men frågan blir vad företagen och dess koncernskattechefer anser om denna ändring i skatteraportering. Syfte: Uppsatsens syfte är att identifiera och beskriva koncernskattechefers attityder till en ny lagstiftning som ändrar dagens skatterapportering genom CbCr som leder till en ökad transparens i skatteredovisningen, samt att se vad som påverkar identifierad attityd. Denna studie kommer att bidra genom att ge ett empiriskt underlag som öppnar för framtida forskning kring attityder hos koncernskattechefer vid den ökade transparensen i skatteredovisning. Studien ger också ett kunskapsunderlag för statliga myndigheter, i synnerhet skattemyndigheter, och för berörda koncerner samt svenskt näringsliv. Metod: Genom en kvalitativ metod med  intervjuer av koncernskattechefer hos 8 stora koncerner samt skatteverket har empiriskt material samlats in som leder till en vidare analys och slutsats. Slutsats: De mest framträdande resultaten i denna uppsats har varit att en del koncernskattechefer ser samband mellan skatt och socialt ansvar och är därmed positiva till implementeringen eftersom det kommer att stärka det sociala kontraktet. Andra koncernskattechefer ser risker med CbCr och ökade kostnader och därmed minskade incitamentsersättningar och har en negativ attityd till en ökad transparens i skatteredovisningen. / Background: A decision made by OECD, together with G20-countries says that Corporate Groups shall report report tax according to new guideline, called Country-By-Country-reporting. This means that corporate groups for example will report tax paid per jurisdiction and therefore will the tax transparency be increased. According to  authorities, the new implementation is positive but the question is whether the corporate groups and their corporate group tax managers will be positive or not. Purpose: The purpose of this study is to identify and explain attitudes of tax managers when a new legislation changes today´s tax reporting in the form of a CbC-report which will increase transparency in the tax reporting, and what elements are behind these identified attitudes.This study will contribute by giving an empirical material thats opens to further research about corporate group tax managers attitudes with increased tax transparency. The study also gives better knowledge for public authorities, particularly the tax authority and to concerned corporate groups. Method: Through a qualitative method with interviews with corporate group tax managers with 8 large corporate groups and tax authorities, empirical material has been gathered, which leads to further analysis and a conclusion. Conclusion: The most prominent results in this essay has been the fact that some corporate group tax managers sees the connection between tax and social responsibility and therefor are positive to the implementation because it will strengthen the social contract.Other corporate group tax managers sees the hazards with CbCr and appurtenant costs and therefor decreased incentive compensation. These corporate group tax managers have a negative attitudes towards an increased tax transparency.