This study analyzes the assets and capabilities of nonprofit organizations under Resource-based theory through literature searches. The questionnaire which focuses on the characteristics of the organization and precinct, hopes to explore a good management model that enables the most efficient use of resources and yields effective management results. Such management model serves to provide guidance and recommendations for the most basic unit of the police authority - Police Station. It is common that the Police Department rotates the chief officer from time to time in order to prevent fraud or to meet the mission requirements. During the time of writing the paper, several police chiefs have rotated their positions. Because each chief has his own management style, the police staff needs to adapt to different ways of management. Unless the rules are written clearly by the higher level of authority, it is often seen that management styles would change as a different police chief is assigned to the position. There are no specifications for a standard management style in the provisions for police officers. Therefore, a chief¡¦s personal management and leadership style leads the police station to either success or faiure. This study concludes that individual stations are better able to achieve good results, implement sound internal controls and build solid relationships among colleagues when the leading officer employs a balanced management style that incorporates various strategies such as discussion, unique approaches based on individual needs, and hierarchical reporting.

NO

Latterly, ¡§corporate governance¡¨ has become an important idea all over the world. There are many companies around the world went bankrupt. Those are often because that their directors or CEOs did not manage the company for the profit of their shareholders, but for their self. In order to make their benefits, the directors and CEOs even did many things illegally to harm the interest of the company. In order to stop this trend, the administration all over the world attempts to reform their corporate governance system. Although the corporate governance system of Taiwan has also been improved during the recent years, it is hard to say that our system is in the perfect condition. Hence, the purpose of this thesis is to try to analyze the corporate governance system of Taiwan, and to give some suggestion for the governance system in the future. There are six chapters in this thesis. Next segment is the introduction of these chapters. Chapter 1: Descript the incentive, purpose, range and structure of this thesis. Chapter 2: Discuss the agency theory, introduce the idea of ¡§corporate governance¡¨, and realize the capital structure of the company in Taiwan. Chapter 3, 4, 5: Analyze the self-governance mechanisms in Taiwan. The self-governance mechanisms include shareholder, board and supervisory board. At the end of each chapter, the thesis will give some suggestion about our corporate governance in the future. Chapter 6: Summarize all the viewpoints and suggestion in this thesis.

ABSTRACT The employees of Chunghwa Telecom, in their fighting against the amendment of Three Telecom Laws in 1995, set up a claim of Industrial Democracy and demanded there must be union¡¦s representatives in the company¡¦s Board of Directors, as has caused wide discussion in the society. On June 30th, 2000, Chunghwa Telecom Workers¡¦ Union¡]CTWU¡^successfully lobbied the Congress to pass ¡§The Amendment of the 35th Article of the State-run Enterprises Management Law¡¨, in which there is a mandate which says ¡§There must be at least one-fifth members of the company¡¦s BOD in a state-run enterprises nominated by the union¡¨. Such a drastic change enables laborers to share the management decision power, as has great influence on not only future labor and management mutual reactions as well as the conception of labor value, but also the management of the company. It¡¦s an Era of knowledgeable economy. In Taiwan, after the implementation of political democracy, calls for social democracy and economic democracy have become louder. From the 928 teachers demonstration parade, proposing to organize teachers union and asking rights to negotiate, till the Congress passed the Law of ¡§Association of Public Officials¡¨, which successfully got the Ministry of Civil Service under the Examination Yuan to initiate the first Association of Public Officials on January 15th in the year 2003. In the future, the Association of Public Officials can be gifted with the power to negotiate with the Government on related labor conditions of public officials. The relationship between public officials and the government has turned from extraordinary power relations into official duty relations pursuant to the Public Law. This tendency is very similar to that in an enterprise, which emphasizes the involvement of employees and advocates the labor-management relations to be partnership rather than subordination. This concept is sort of the Civil Society emphasized by European industrialized nations, as also complies with the Post-Materialism tide. Therefore, the researcher thinks that Taiwan has moved from political autocracy to democracy, and the society has stepped from door-shut into door-open. The economy has also adjusted from monopolization to liberalization. All the variation is the process of sharing democracy and also a proof of the improvement in Taiwan¡¦s special labor rights. This research is based upon the actual processes of the CTWU¡¦s struggling industrial democracy. By virtue of related reports, the researcher has got involved personally observing and discussing with specialists and union leaders and then made a systematic analysis and conclusion. The researcher intends to talk over the positive value practicability in which the state-run enterprises labor and management can obtain a realization of being in the same boat through the industrial democracy. According to this research, it is hoped that people can examine which way is right in managing a union so as to give suggestions to future non-profit organization¡¦s development and labor-management relationship. From this research, it is found that according to reports, the foundation of the industrial democracy of the European developed countries comes from the enthusiastic support of laborers and the strong power of labor movement and labor unions, as can thus turned the industrial democracy into political implementation. In Taiwan, not only there is no powerful labor movement and labor unions to support the industrial democracy, but also there is a conception that the industrial democracy is the Pandora¡¦s box of union¡¦s power conflict and union leaders jumping board. This phenomenon reveals the special political environment and the leaping democratic structure in Taiwan. Therefore, how is the system of industrial democracy carried out not only in state-run enterprises but also gradually in the private enterprises though the social, union and laborers supporting power are weak? The research suggests that labor side, management side and the government should continue mutual dialogues in an open-minded attitude and try to organize with the spirit of company¡¦s management to get a triple win result.

Starting with a group of lightning researchers, planetarium staff, and visualization specialists, an academically diverse group was formed through a grant from the National Science Foundation to develop a planetarium show on lightning. The show target audience is middle school aged children. The goal of the show is to teach lightning safety and lightning facts in an immersive environment. Through the use of video, an animated character, and a meteorologist, the curriculum is presented to the audience. I fulfilled the roles of producer and director through all aspects of production. My role also included maintaining group organization and communication throughout show production. This paper discusses my experiences in producing Enlightening Lightning! by starting with outlining the curriculum and finishing with putting it all together at the planetarium. The goal of this paper is to discuss the techniques and organizational methods used to manage a diverse group and produce a multimedia show.

Financial statement quality can directly affect investor confidence. Corporate governance in well-functioning mechanisms can improve Financial statement quality. Recently, in order to enhance corporate governance performance, avoid financial fraud, and protect investors, the government constantly amend the related rules. Financial fraud is most through misstated financial reports, and even fraudulent misstatement may result from financial statement restatement. The purpose of the study is to examine whether ownership structure, board of director composition, and audit quality in corporate governance are associated with financial statement restatement. Empirical results show that in ownership structure the higher stock proportion of the institutional investors, the probability of financial statement restatement is higher. It is consistent with conflict of interest hypothesis. In audit quality, the enterprises have lower occurrence rates of financial statement restatement while they hire the big 4 accounting firms to audit their financial statements. Furthermore, when accounting firms provide non-audit services to their audit clients, the higher significance of non-audit fees, occurrence rates of financial statement restatement are higher.

<p>Detta examensarbete är gjort för de tre företagen Hårdoktorn, Vegas och Repris. Tanken var att skapa en galleria på Internet med information om varar och tjänster som företagen säljer samt att skapa en webbshop. Under arbetets gång användes många olika tekniker såsom HTML, Director, Flash och ASP. </p> / <p>This degree projekt was made for the three companies Hårdoktorn, Vegas and Repris. The idea was to create a mall on the Internet with information about products and services that these companies sells and also to create a webshop. During the project many different techniques, such as HTML, Director, Flash and ASP, was used.</p>

We find significant evidence that academic directors enhance firms’ corporate social responsibility (CSR) performance after examining a sample of S&P 1,500 firms for years 2002 to 2011. The presence of academic directors in corporate board increases firms’ CSR performance. Within academic directors, female academic directors have positive incremental effect on firm’s CSR performance. We also find that academic directors’ and female academic directors’ influence on CSR activity is not similar across CSR components. Among seven qualitative components of CSR, academic directors have significant positive effect on community, diversity, environment and product components. At the same time, female academic directors have positive effect on diversity and employee relations but negative effect on environment. Finally, we observe that the effect of academics on CSR is heterogeneous across their academic specialization and experience. In particular, we note that academics with administrative responsibility, business background and industry experience have significant positive effect on firms’ CSR performance.

The topic of insider/director trading raises interesting questions and has generated much attention from researchers, market participants and regulators. The purpose of this thesis is to investigate the long-run director trading performance in the UK market. It examines relationship between aggregate director trading and indicators of the UK macroeconomy focus on the macro-aspects in Chapter 4 and 5. The extant empirical literature on aggregate director trading can be categorized into two parts: the first is the relationship between director trading and the stock market; and the second is the link between stock returns and future aggregate economic activities. Having examined the macro-picture, it goes to examine a more micro-picture. Chapter 6 examines long-run relationship between director trading and market reactions. This thesis is organized around three research studies which are presented in Chapters 4, 5 and 6 and which examine long-run director trading activities in the UK. Chapters 4 and 5 together investigate the evidence for director trading activities and the macroeconomy. There is little literature on aggregate director trading and the macro-economy: therefore Chapter 4 examines the relationship between aggregate director trading and future market excess returns. Empirical evidence is presented which demonstrates that the returns on stock market are significantly correlated to future economic growth. Chapter 5 then examines whether the forecasting ability can be improved by adding aggregate director trading as a measurement of business confidence into the forecasting model. Chapter 6 examines the long-run performance of market reaction to director roles. In order to examine the relationship between aggregate director trading and the macro-economy, the link between aggregate director trading and future market excess returns is investigated. This thesis considers the importance of the seasonality issue in UK director trading and employs a number of alternative seasonality adjustments to adjust the raw data on aggregate director trading. The positive correlation between aggregate director trading and future market excess returns is confirmed and evidence is provided that indicates directors are contrarian: in aggregate they purchase (sell) their own-company stock prior to general stock market increases (decreases). In the long-run, the empirical work demonstrates that aggregate director trading has forecasting power in terms of predicting future stock market excess returns. Additional findings are that aggregate director trading in large firms has a positive significant predictive ability for identifying future excess returns of large firms and aggregate director trading of some industries has positive significant forecasting ability for future excess returns of these industries. Having confirmed the relationship between aggregate director trading and future market movement, this thesis turns to examine the link between aggregate director trading and future UK economic growth. It measures economic growth of future real economic activity by the change in gross domestic product (GDP) and it documents a strong correlation between past aggregate director trading and future real economic activity. The predictability of future economic growth increases with both the length of forecasting horizon and past net number of director trading. In a multivariate regression analysis this thesis finds that aggregate director trading retains predicting power with respect to future GDP growth even after including popular business cycle variables (dividend yield of FTSE All share, growth rate of industrial production and term spread) as explanatory variables. This finding suggests that aggregate director trading captures things related to changes in real activity but not captured by market factors (Fama-French 3 factors: SMB, HML and RMRF) and business cycle variables. After examining the relationship between aggregate director trading, market returns and changes in GDP, the last empirical Chapter of the thesis concentrates director trading on the micro-aspects of director trading and stock movement. It examines the stock market reaction to director trading with firm characteristics and the effects of director trading pattern. Using long-run calendar-time abnormal returns (CTAR) methodology with Fama-French 3-factor model, evidence is presented that directors do have more valuable information allowing them to make significant abnormal returns than other market participants, the performance of CFOs supports the information hierarchy hypothesis in 1- and 6-month post-purchase trading time, and the director trading with firm characteristics has a significant effect on stock abnormal returns.

Prof Rachmond Howard, newly appointed Director of the Nelspruit/Mmombela Campus, brings to the Tshwane University of Technology (TUT) a wealth of knowledge and experience spanning more than 20 years.