Diplomová práce se zabývá rodinným podnikáním a finanční analýzou v oblasti pivovarnictví. V části o rodinném podnikání práce popisuje přednosti a meze rodinného podnikání, jak jsou tyto podniky úspěšné, věnuje se tématu Corporate Vs. Family Governance a managementu nástupnictví. Následuje finanční analýza teoreticky a prakticky, obsahuje analýzu absolutních, rozdílových a poměrových ukazatelů, soustavy poměrových ukazatelů a souhrnné indexy a predikační modely. Pro celkový obraz je práce doplněna o historii pivovarnictví a současný stav pivovarnického průmyslu v ČR i v Evropě.

Submitted by Maicon Juliano Schmidt (maicons) on 2015-04-08T15:10:20Z No. of bitstreams: 1 Caroline de Oliveira Orth.pdf: 852269 bytes, checksum: 7aff34bdbaa23ed31195e887905fef3b (MD5) / Made available in DSpace on 2015-04-08T15:10:20Z (GMT). No. of bitstreams: 1 Caroline de Oliveira Orth.pdf: 852269 bytes, checksum: 7aff34bdbaa23ed31195e887905fef3b (MD5) Previous issue date: 2013-01-31 / Nenhuma / Este estudo teve por objetivo identificar a perspectiva de institucionalização das organizações Family Offices nos Estados do Rio Grande do Sul e de Minas Gerais. A Family Office, no contexto deste trabalho, seria a organização utilizada pelas famílias empresárias com o intuito de, entre outras finalidades, preservar o patrimônio familiar. Mediante a revisão da literatura, identificou-se que o tema ainda é pouco explorado academicamente, justificando um estudo de caráter exploratório. À luz da Teoria Institucional, tanto pelo viés econômico (preservação da propriedade) quanto pelo viés social (busca pela legitimação - isomorfismo), foi realizada a análise de conteúdo de 22 entrevistas efetuadas com pessoas relacionadas a 13 organizações Family Offices distintas, dois executivos de empresa familiar e um private banker, o que possibilitou identificar que as organizações Family Offices são de dois tipos: organizações Single Family Offices e organizações Multi Family Offices. As organizações Family Offices possuem estágios de desenvolvimento distintos e, geralmente, estão vinculadas à governança familiar. As regras de governança são estabelecidas mediante dois mecanismos: protocolo de família e conselho de família, e, em algumas situações, as organizações Family Offices confundem-se com esses mecanismos. Além disso, as famílias buscam formalizar valores que devem nortear a conduta de seus membros tanto nas relações internas quanto nas externas. As organizações Family Offices não precisam necessariamente possuir uma estrutura jurídica, exceto nos casos em que prestam serviços financeiros. Nesta situação, além de observarem as regras estabelecidas pelo protocolo de família, também estão sujeitas à regulamentação específica imposta pelo Estado. Esta regulamentação, embora incipiente, seria um fator característico do isomorfismo coercitivo. Contudo, a busca pela legitimação decorre da utilização de consultoria especializada, fator característico do isomorfismo normativo, ou pela troca de experiências com outras famílias empresárias, fator característico do isomorfismo mimético. / This study aimed to identify the institutionalization of organizations Family Offices in Rio Grande do Sul and Minas Gerais. The Family Office, in the context of this thesis, would be the organization used by entrepreneurs’ families in order to, among other purposes, to preserve the family estate. Through literature review it was identified that the issue is still little explored academically, justifying an exploratory study. From the prospective of the Institutional Theory, both by economic bias, (property preservation) and the social bias (search for legitimacy - isomorphism) it was performed a content analysis of 22 interviews conducted with people related to 13 different organizations Family Offices, two executives of a family company and a private banker, which became possible to identify that organizations Family Offices are of two types: organizations Single Family Offices and organizations Multi Family Offices. The organizations Family Offices have distinct development stages and are usually linked with the family governance. The governance rules are established through two mechanisms: family protocol and family council, and in some situations, the organizations Family Offices are mixed with these mechanisms. Additionally, families seek to formalize values that should guide the conduct of its members both in internal and external relationships. The organizations Family Offices do not necessarily have a legal structure, except in cases where they provide financial services. In this situation, in addition to observing the rules established by the family protocol, are also subject to specific regulations imposed by the state. These regulations, despite incipient, would be a characteristic factor of coercive isomorphism. However, the search for legitimacy occurs from the use of specialized consultant, a characteristic factor of normative isomorphism or by exchanging experiences with other entrepreneurs’ families, a characteristic factor of mimetic isomorphism.

Submitted by MARCELO RODOLFO PICCHI null (marcelo.picchi@fatectq.edu.br) on 2017-09-15T14:28:41Z No. of bitstreams: 1 Dissetação - repositório.pdf: 2131313 bytes, checksum: 4eb23b428891dab50b5d6910f75362d8 (MD5) / Approved for entry into archive by Luiz Galeffi (luizgaleffi@gmail.com) on 2017-09-15T14:57:05Z (GMT) No. of bitstreams: 1 picchi_mr_me_jabo.pdf: 2131313 bytes, checksum: 4eb23b428891dab50b5d6910f75362d8 (MD5) / Made available in DSpace on 2017-09-15T14:57:05Z (GMT). No. of bitstreams: 1 picchi_mr_me_jabo.pdf: 2131313 bytes, checksum: 4eb23b428891dab50b5d6910f75362d8 (MD5) Previous issue date: 2017-08-28 / Este trabalho teve como objetivo geral fazer uma análise crítica sobre como as práticas de governança corporativa podem contribuir para o processo de profissionalização das empresas familiares pertencentes ao agronegócio. Para tanto, foi realizada uma pesquisa empírica de caráter descritivo e abordagem qualitativa, utilizando como método o multicasos, tendo como pano de fundo casos representativos do segmento de implementos agrícolas. A pesquisa identificou os fatores facilitadores dentre os quais se destacam: necessidade de uma maior participação dos acionistas nas decisões da empresa, conflitos de interesses, conflitos de sucessão, desgaste excessivo no processo administrativo familiar e necessidade de planejamento estratégico. Dentre os fatores restritivos se destacam: dificuldade de separação de papel sócio e gestor, resistência à mudança, divergências de opiniões, questões culturais, dificuldades financeiras e escassez de gestores capacitados e confiáveis para o processo de implantação da governança corporativa no âmbito da propriedade, família e gestão das organizações estudadas. Buscou-se também elaborar um roteiro contendo os principais passos para a implantação das práticas de governança corporativa. Finalizando, concluiu-se que as práticas de governança corporativa podem, sim, atuar como catalisadores do processo de profissionalização, desde que sejam aplicadas assertivamente e de forma adaptada ao contexto de cada organização. / The main goal of this paper is to make a critical analysis on how the corporate governance practices can contribute to the process of professionalization of the agribusiness family businesses. For that purpose, an empirical research of descriptive design and qualitative approach was carried out, using a multicase study as the method, analyzing representative cases of the agricultural implements segment. The research identified the facilitating factors such as the need for greater participation of shareholders in company decisions, conflicts of interest, succession conflicts, excessive wear on family administrative processes, and need of strategic planning. Among the restrictive factors are: the difficulty in separating the roles of manager and business partner, resistance to change, divergence of opinions, cultural issues, financial difficulties and scarcity of skilled and reliable managers for the implementation process of corporate governance in what concerns property, family and management of the organizations studied. This study also aimed at elaborating a script with the main steps for the implantation of corporate governance practices. Finally, the main conclusion is that the practices of corporate governance can act as catalysts for the professionalization process provided that they are applied assertively and in an adapted way to the context of each organization.

No / We examine the effect of family governance on corporate philanthropy by focusing on the motives of controlling families. We emphasize that controlling families have two different motives, namely, financial and socioemotional motives. On this basis, we argue that the two motives have contrasting effects on corporate philanthropy. Given that family ownership represents the financial motive of family principals, the first hypothesis posits that family ownership is negatively related to corporate philanthropy. Family management increases family visibility and thus encourages controlling families to be concerned with their socioemotional wealth. That is, the higher the visibility of controlling families in the firm, the more likely the overlap will be between family and firm identity. Thus, the second and third hypotheses predict that family involvement in management as a family CEO or director positively moderates the relationship between family ownership and corporate philanthropy. We test our hypotheses using fixed effects panel regression models and the sample of large nonfinancial Korean family firms listed in KOSPI, Korea’s major stock market. Test results support our hypotheses. We find that family firms become reluctant to engage in discretionary wealth transfer to nonfamily stakeholders as family ownership increases. However, this negative effect of family ownership on corporate philanthropy is weakened by family involvement in top management and the board of directors. Our findings reconcile the inconsistent results in the literature on family business and CSR, which is divided into positive and negative perspectives. In this manner, we revisit the assumption of prior research, which often treats family firms as homogeneous and reveals the limitation of a dichotomous approach to family business. We conclude by discussing the implications and theoretical contributions of this study and offering future research directions.

The development of a transgenerational orientation is one of the most significant challenges that family businesses face and only a small number actually survive across generations. While prior research has focused on the business unit to provide us with a solid understanding of how corporate governance affects business performance and continuity, the role of the business family in the development of a transgenerational orientation has received less attention. To address this gap, this article applies a new systems and social identity theory framework to examine how family governance and business family identity can contribute to strengthening the transgenerational orientation of the business. A transgenerational orientation is defined as a decision premise to maintain the family's control over the business across generations. Using a large data set, findings show that the presence of family governance measures and the business family's identity are positively related to a transgenerational orientation of the business, with business family identity acting as a mediator. Thus, the development of family governance measures can foster communication within the business family and enhance the family members' emotional investment in the business which strengthens the transgenerational orientation in the business. (author's abstract)

L’objectif central de cette thèse est de montrer que les contrats de mariage religieux de cinq communautés libanaises s’identifient aux contrats de distribution sélective et que les comportements des ménages (en termes de prise de décision, d’offre de travail et de fertilité) sont largement expliqués par cette proximité législative. L’analogie entre ces deux types de contrats apparaît clairement au niveau des points suivants : d’abord, au niveau de l’objet du contrat, contrat d’échange et de réciprocité. Ensuite, au niveau des rapports entre les parties, la femme est assimilée au concessionnaire et l’époux au concédant, il est question de collaboration et d’interdépendance. En outre, au niveau de l’asymétrie dans les obligations des parties, tout comme le contrat de distribution sélective est dit contrat léonin au profit du concédant le contrat de mariage renferme des clauses patriarcales. Enfin, la rupture du contrat pose le problème de la précarité de la situation du concessionnaire. C’est la dimension « asymétrie dans les droits et les obligations » entre les parties qui détermine la proximité de chaque type de contrat de mariage de la distribution sélective. Et c’est par rapport à ce prisme que les choix des ménages seront analysés. Dans cette perspective, l’approche entrepreneuriale de la famille est retenue parmi les modèles d’analyse économique de la famille. Cette approche a l’avantage de considérer que la relation matrimoniale tout comme la relation commerciale est régie par un contrat. Une enquête est menée pour vérifier l’impact de la législation matrimoniale sur les choix des ménages. Les Beyrouthins semblent être les plus sensibles aux clauses contractuelles. / This thesis attempts to look at religious marriage contracts of five Lebanese communities as selective distribution contracts and to explain the economic behavior of households (in terms of decision making, labor supply and fertility) by the proximity between the two legislations. The analogy between these two types of contracts is clear in the following points: First, the analogy is conceived in terms of the purpose of the contract, contract of exchange and reciprocity. Then, at the relationship between the parties, the woman is the dealer and the spouse is the manufacturer, it is about collaboration and interdependence. On the asymmetry in obligations of the parties, as the selective distribution contract is said one-sided contract in favor of the grantor, the marriage contract contains also patriarchal clauses. And finally, the precarious situation of the dealer for breach of contract. This is the “asymmetry in the rights and obligations "between the parties that determines the proximity of each type of religious marriage contract to the selective distribution contract. And it is from this prism that the economic choice of households will be analyzed. In this perspective, the entrepreneurial approach of the family is selected as a model for economic analysis of the family. This approach has the advantage of considering the marital relationship as a relation governed by a contract, as is the case of a trade contract. A survey has been conducted to justify the impact of legislation on the economic choice of Lebanese households. The inhabitants of Beirut seem to be most sensitive to the contractual terms.

Made available in DSpace on 2016-04-26T20:23:51Z (GMT). No. of bitstreams: 1 Caio Eduardo Aguirre.pdf: 1195708 bytes, checksum: 8c6704038a3cf79a311f911c1d61c8cb (MD5) Previous issue date: 2015-09-17 / This work analyzes the private mediation and the possibility of its application in the environment of family-owned companies. An old means of conflict resolution, mediation resurfaces in today s society with a prominent role, boosted by the crisis in the Judiciary and the certainty that court judgments not always are the best way to solve problems. Recommended in situations in which the parties have a continuing relationship, mediation may, and in fact should, be used in the context of family-owned companies. Such companies have also been attracting the scholars attention due to their peculiarities and the challenge that it is to perpetuate them in an environment where professional activities and affective relationships among family members coexist. This study addresses the characteristics of both mediation and family-owned companies, with the purpose to show that there is great compatibility between them. The ways in which mediation may be enabled in this corporate environment are also analyzed, which requires a study on corporate governance focused on family-owned companies / O presente trabalho analisa a mediação privada e a sua possível utilização no ambiente das empresas familiares. Meio antigo de solucionar conflitos, a mediação ressurge com destaque na sociedade atual impulsionada pela crise do Poder Judiciário e pela constatação de que a sentença judicial nem sempre é a melhor forma de solucionar problemas. Indicada para situações nas quais as partes têm uma relação continuada entre si, a mediação pode e deve ser usada no contexto das empresas familiares. Estas empresas vêm, igualmente, atraindo a atenção dos estudiosos por suas características peculiares e pelo desafio de sua perpetuação num ambiente de coexistência de atividades profissionais e relações afetivas entre os familiares. O estudo aborda as características tanto da mediação como das empresas familiares com o intuito de demonstrar que há grande compatibilidade entre ambas. Também são analisadas as formas pelas quais a mediação pode ser viabilizada nesse ambiente corporativo, o que implica no estudo acerca da governança corporativa voltada para as empresas familiares