This thesis deals with improving protection of minority shareholders in China. The minority shareholders are faced with the dual oppression from the managerial power and the majority rule, but they cannot get sufficient remedies through preventive mechanisms or remedial legal actions. / After introducing the main defects regarding minority protection in the Chinese Company Law, the Author examines the main mechanisms to check the management and majority shareholders, and the remedies available to shareholders under some major legal systems in the common law world. During or after the examination, the Author makes some comments on the mechanisms and remedies and offers his opinions on selectively adopting them in China.

The aim of this dissertation is to investigate aspects of the differential corporate reporting debate in South Africa. The dissertation summarises the background to the current position and findings in respect of all previous South African research and selected previous international research. The dissertation reports the results of a postal survey of South African registered accountants' and auditors' perceptions of the suitability of selected South African statements of generally accepted accounting practice to a range of South African entities varied by size, legal form and financial statement user base. The dissertation provides evidence of (i) the need for differential corporate reporting in South Africa, (ii) the need for multiple differential reporting thresholds in South Africa, and (iii) the need for differential reporting options to include both presentation and disclosure and recognition and measurement concessions. The dissertation also raises some questions for future research. / Thesis (M.Com.)-University of KwaZulu-Natal, 2004.

All organisations exist for a purpose and survival is the most common to all organisations. Changes to the internal and external environment often require the organisation to realign its activities to suit the changes. Ignoring the changes normally threatens the purpose of existence of the organisation. One of the triggers for change in the direction is the recognition of the performance gap. All changes require management to take strategic decisions and there are risks which such decisions entail. This project is about Ithala Development Finance Corporation's strategic direction where reassessment .was triggered mainly by the increased need to be financially self-sustainable in addition to meeting its development mandate. This naturally demanded that Ithala venture into new areas of operation including inter alia new products, new markets, new geographic areas and, more importantly, new internal competencies. All change involves risks and uncertainties as it challenges the status quo, established mindsets and cultures. These are just some of the challenges facing Ithala in devising its new strategic direction. Evaluation criteria are intended to assess whether a particular sequence of actions will result in the desired positions or postures. Evaluation enables the organisation to make objective judgements about the probable outcomes of the proposed actions before implementation. It is the last chance for the organisation to take alternative recommendations seriously and make amends. The purpose is to prevent surprises. / Thesis (M.B.A.)-University of KwaZulu-Natal, Durban, 2004.

One of the most important issues that arise under the statutory oppression remedy is the manner in which a court will use its wide powers to order relief once oppression has been found. Guidelines according to which courts will exercise their discretion become even more desirable where a remedy may impact on the governance structures of the corporation. There is an extensive body of case law under the oppression remedy, most of which tends to relegate the exercise of the remedy to the facts of a case. / However, from a study of the case law, two principles appear with varying frequency depending on the size of the corporation. These are principles which may be asserted under the oppression remedy. The first principle states that the majority may not exercise its electoral rights to the prejudice of the minority. It flows from the relationship between members of a corporation and arises most frequently at closely held corporations. The second principle is against abuse of fiduciary position, which entails a duty on directors and senior management to protect the interests of all shareholders. Abuse of fiduciary position may also involve instances where there is a breach of fiduciary duties to the corporation. This second principle is more prevalent at widely held corporations. The remedy will be tailored according to the principle under which liability was found.

There is no abstract available for this thesis.

Universiẗat, Diss., 2005--Köln. / Includes bibliographical references (p. 269-279).

Univ., Diss.--Saarbrücken, 2005.

Report (M.S.)--Virginia Polytechnic Institute and State University. M.S. 1992. / Includes bibliographical references (leaf 326). Also available via the Internet.

Thesis (B.A.)--Haverford College, Dept. of Economics, 2008. / Includes bibliographical references.

Thesis (doctoral)--Universität zu Köln.