Les transactions entre parties liées sont apparues sur le devant de la scène à la suite des nombreux scandales comptables : Enron, Adelphia et Tyco aux États-Unis, Parmalat en Italie, HIH en Australie. En Asie, il y a eu de nombreux exemples de pillage d'entreprises par les dirigeants ou les actionnaires à travers l'utilisation des transactions entre parties liées pendant la crise des marchés de 1997-1998. Dans les marchés émergents et développés, les transactions entre parties liées sont utilisées comme un outil de transfert des actifs et des résultats des entreprises au bénéfice de ceux qui les contrôlent.Le Congrès américain dans la Loi Sarbanes-Oxley de 2002 a cherché à contrôler ces transactions entre parties liées. Mais, dans de nombreux pays, les transactions entre parties liées sont une pratique courante permettant des transferts de résultats et d'actifs entre entreprises. La théorie de l'agence considère généralement que les transactions entre parties liées sont faites au détriment des actionnaires. La littérature académique a tenté de mesurer l'expropriation indirecte liée aux transactions entre parties liées (voir par exemple, Bertrand, Metha, & Mullainathan, 2002; La Porta et al, 2000a, 2002; Faccio, Lang, & Young, 2001).La réglementation thaïlandaise impose, depuis la crise financière asiatique de 1997, des exigences de publication sur le montant et la nature des transactions entre parties liées. Cette thèse aborde les questions du lien entre les mécanismes de gouvernance et le recours aux transactions entre parties liées.Les résultats économétriques indiquent que : la détention de capital par les dirigeants ou par les administrateurs et la renommée du cabinet d'audit ont un impact négatif sur le volume des transactions entre parties liées. Par ailleurs, la séparation des fonctions de direction et de présidence du conseil d'administration a un impact positif sur le volume des transactions entre parties liées. De même, le pourcentage d'administrateurs indépendants et le recours à l'endettement financier ont un impact positif sur le volume des transactions entre parties liées.La thèse explore également la relation entre la performance financière et le recours aux transactions entre parties liées. Nos résultats montrent que la performance financière est indépendante du recours aux transactions entre parties liées. Ces résultats montrent que, du strict point de vue des actionnaires, le recours aux transactions entre parties liées n'est ni favorable ni défavorable. Par conséquent, l'intérêt des transactions entre parties liées ne peut pas s'apprécier dans une optique uniquement actionnariale. C'est pourquoi nous proposons de recourir au cadre théorique des parties prenantes pour pouvoir appréhender l'intérêt des transactions entre parties liées. Ce sera l'objet des travaux postérieurs à la thèse.Notre thèse permet de mieux comprendre la façon dont les transactions entre parties liées sont affectées par les mécanismes de gouvernance d'entreprise dans les sociétés cotées de Thaïlande. Nous contribuons à la littérature académique existante et tentons de démontrer en quoi les caractéristiques, les structures et la qualité des mécanismes de gouvernance d'entreprise sont importantes. / Related party transactions have recently become many accounting scandals worldwide, from Enron, Adelphia, and Tyco in U.S., Parmalat in Italy, HIH in Australia. In Asia, there have been many examples of looting of firms by managers or controlling shareholders using related party transactions during markets crisis of 1997-1998. In both emerging and developed markets, related party transactions are used as a tool to transfer assets and profits out of the firms for the benefit of those who control them.The U.S. Congress in the Sarbanes-Oxley Act of 2002 attempted to control these related party transactions. But in many countries, transactions between related parties are a common practice to transfer benefits and assets between companies. The agency theory generally considers that related party transactions are detrimental to the interests of shareholders. The academic literature has attempted to measure expropriation using indirect proxies for the propensity of firms to expropriate (see for example, Bertrand, Metha, & Mullainathan, 2002; La Porta et al., 2000a, 2002; Faccio, Lang, & Young, 2001).Thailand requires, since the Asian financial crisis of 1997, the publication on the amount and nature of related party transactions. This study addresses the question of the relationship between governance mechanisms and the applying of related party transactions.The econometric results indicate that the managerial ownership and the audit company have a negative impact on the amount of related party transactions. Moreover, the CEO duality has a positive impact on the amount of related party transactions. Similarly, the independent board and the leverage ratio have a positive impact on the amount of related party transactions.This study also explores the relationship between financial performance and the applying of related party transactions. Our results show that financial performance is independent of the applying of related party transactions. These results show that, as the shareholder approach, the applying of related party transactions is neither favorable nor unfavorable. Therefore, the benefits of related party transactions cannot be appreciated with a view only shareholder. We, therefore, propose to use the theoretical framework of stakeholders in order to capture the benefits of related party transactions. This will be the objective of future research.Our theory provides a better understanding of how related party transactions are affected by the mechanisms of corporate governance in Thai listed companies. We contribute to the existing academic literature and attempt to demonstrate how the characteristics, structure and quality of corporate governance mechanisms are essential.

Navtech är en internationell leverantör av flygoperationella produkter. Det här examensarbetet utfördes på en av deras produktionsavdelning som kallas Aircraft Performance, i Stockholm. Arbetet består av framtagning av en manual till en mjukvaruprodukt. Produkten är ett program som beräknar och presenterar flygprestandainformation för start och landning. Programmet tillhandahålls med två användarmanualer, Userguide och Prepages. Dessa manualer beskriver hur programmet fungerar och hur det presenterade flygprestandainformation skall användas. Företaget har funnit ett behov av att förbättra innehållet av dessa två manualerna och vill ha hjälp med att skapa en ny, enhetlig och lättanvänd manual. För det har upptäckts att manualerna som tillhandahålls till kunderna inte alltid innehåller all grundläggande information om programmet och lett till att kunderna behöver kontakta Aircraft Performance kundsupport för hjälp och vägledning. Förutom att den nya manualen skulle vara enhetlig ville företaget att innehållet skulle vara generellt och fungera som en grundmall. Detta för att den sedan kunna anpassas efter varje nytt specifikt program. Den nya framtagna manualen har fått namnet Aircraft Performance Manual. För att informationen skall vara konsekvent i hela Aircraft Performance Manual för ett specifikt program har riktlinjer, kallad Developer guidelines, tagits fram under examensarbetet. De beskriver steg för steg vilken information som behöver anpassas för programmet. Denna rapport är en studie av programmets funktionaliteter och manualernas innebörd (Userguide och Prepages) samt Navtechs interna dokumenter som också är relaterad till programmet. Rapporten presenterar resultatet av det första upplägget av Aircraft Performance Manual, som är godkänd av Geneth Daley, Product Manager på Aircraft Performance avdelningen. I och med att Aircraft Performance Manual har blivit ett mycket stort dokument har vissa delar i denna lämnats med förslag till vidare utveckling och bearbetning. Detta är presenterad i slutet av rapporten. / Navtech is an international supplier of flight operational products. This thesis is performed in one of their production department called Aircraft Performance, in Stockholm. The work consists of development of a manual to a software product. The software calculates and presents aircraft performance information for takeoff and landing. The software is provided with two user manuals called Userguide and Prepages. These manuals supply information of how the software works and how to apply the flight performance information. The company has found needs of improving the contents in these manuals and needs help to develop a new and uniform manual that is easy-to-use. It has been discovered that the manuals which have been provided to customers does not always consist of all fundamental information about the software. The consequence of this has led customers to contact Aircraft Performance customer service for help and guidance. In addition to have a uniform manual, the company wants it to be generic and be used as a basic template. The reason is to be able to customize it for every new specific software. The newly developed manual is called Aircraft Performance Manual. To be able to maintain consistent information in the Aircraft Performance Manual for specific software a guideline, called Developer guidelines, has been created during the thesis work. It describes step by step which information needs to be customized for the software. This report consist study of the software functionality, the purpose of the manuals (Userguide and Prepages) and Navtechs internal documentations which also contains information related to the software. The report presents the first edition of the Aircraft Performance Manual, which is approved by Geneth Daley, the Product Manager of Aircraft Performance department. Because Aircraft Performance Manual has become a huge document, some parts have been left out with suggestions for further development och processing. They are presented in the end of this report.

There is a variety of tools to measure the performance of Linux systems and the applications running on them. However, the resulting performance data is often presented in plain text format or only with a very basic user interface. For large systems with many cores and concurrent threads, it is increasingly difficult to present the data in a clear way for analysis. Moreover, certain performance analysis and debugging tasks require the use of a high-resolution time-line based approach, again entailing data visualization challenges. Tools in the area of High Performance Computing (HPC) have long been able to scale to hundreds or thousands of parallel threads and help finding performance anomalies. We therefore present a solution to gather performance data using Linux performance monitoring interfaces. A combination of sampling and careful instrumentation allows us to obtain detailed performance traces with manageable overhead. We then convert the resulting output to the Open Trace Format (OTF) to bridge the gap between the recording infrastructure and HPC analysis tools. We explore ways to visualize the data by using the graphical tool Vampir. The combination of established Linux and HPC tools allows us to create an interface for easy navigation through time-ordered performance data grouped by thread or CPU and to help users find opportunities for performance optimizations.

There is a variety of tools to measure the performance of Linux systems and the applications running on them. However, the resulting performance data is often presented in plain text format or only with a very basic user interface. For large systems with many cores and concurrent threads, it is increasingly difficult to present the data in a clear way for analysis. Moreover, certain performance analysis and debugging tasks require the use of a high-resolution time-line based approach, again entailing data visualization challenges. Tools in the area of High Performance Computing (HPC) have long been able to scale to hundreds or thousands of parallel threads and help finding performance anomalies. We therefore present a solution to gather performance data using Linux performance monitoring interfaces. A combination of sampling and careful instrumentation allows us to obtain detailed performance traces with manageable overhead. We then convert the resulting output to the Open Trace Format (OTF) to bridge the gap between the recording infrastructure and HPC analysis tools. We explore ways to visualize the data by using the graphical tool Vampir. The combination of established Linux and HPC tools allows us to create an interface for easy navigation through time-ordered performance data grouped by thread or CPU and to help users find opportunities for performance optimizations.