This dissertation deals with the issue of Supervisory boards in Czech state-owned enterprises. At first it defines a clear set of terms to differentiate within appropriate legal forms of state entrepreneurship applicable in Czech Republic. Thereafter it offers the analysis of implementing the nomination process recently brought to our governmental system. The empirical part of this thesis is constituted by the qualitative research of personal policy of the state in four selected stated-owned enterprises carried out for the period from 2006 till 2015. Education, working experience, political membership and personal integrity were the main focus areas while researching the members of selected supervisory boards.

本論文共分為六章十六小節，計約五萬餘字。首章討論研究目皂、範圍、方法及限制 。第二章探討專案可行性評估的理訥基礎及文獻資料，包括專案可行性評估的意義、 功能及步驟，如何訂定專案可行性評估的指標，並簡述各種評估方法及其優缺點、應 用範圍。第三章為現行評估作業系統的探討，搜集到的資料有我國工研院、國營事業 投資評估方法、經濟部重要經建計畫評審，韓國矼究發展評審等。第四章，由前三章 的討論發展出經濟部科技顧問室經營管理類專案計畫可行性評估模式，包括評估程序 之確立、評估方法之選擇、評估指標及評估尺度的建立。第五章為本研究評估模式與 經濟部科技顧問室原評估作業之比較。第六章為本研究之結論與建議。

Audit committees (ACs) can enhance corporate governance in the public sector, particularly in State Owned Enterprises (SOEs). This study adopted a qualitative research approach to identify factors contributing to the effectiveness of ACs in selected Namibian SOEs to provide sound corporate governance. The empirical data was collected primarily through semi-structured interviews with participants as well as from field notes and company documents. The study highlighted certain AC characteristics and practices contributing to the effectiveness of ACs in selected Namibian SOEs to provide sound corporate governance. The mandate, composition, managing the activities of the AC, performance assessment of the members of the AC and reporting of the AC if applied correctly can enhance effectiveness of ACs. The study also highlighted weaknesses, suggesting that some of the ACs needed improvement in order to enhance corporate governance at SOEs. / College of Accounting Sciences / M. Phil. (Accounting Sciences)

O presente trabalho acadêmico procura construir um referencial teórico baseado no ordenamento jurídico brasileiro para definir o papel da empresa estatal no mundo contemporâneo. Trata-se do ponto de partida para compreender a atuação do Estado como acionista controlador e as regras de convivência com acionistas privados em posição minoritária e com outros grupos de interesse afetados pela atividade empresarial. A abordagem do tema apóia-se na idéia central de que toda empresa estatal está investida de uma missão pública, explícita ou implicitamente incorporada no objeto social, que varia conforme a natureza da atividade exercida e está sujeita a adaptações ao longo do tempo. A missão pública coexiste com a finalidade lucrativa inerente ao modelo de companhia e serve para condicionar a ação do Estado enquanto acionista controlador e dos administradores, dando conteúdo a seus deveres fiduciários. / This dissertation aims at establishing a theoretical framework according to Brazilian law to identify the role of state-owned enterprise in contemporary world. This is the first step to understand what the governments behavior should be as a controlling shareholder and the legal rules applied to its relationship with equity investors and others stakeholders. The approach is based on the assumption that every state-owned enterprise has a public mission implicitly or explicitly included in its bylaws objectives. The public mission varies according to the nature of the business and should be redefined from time to time to keep adherence to the external environment. The public mission coexists with the companys profit scope and guides the States actions, as well as those of directors and officers. For that reason the public mission is embedded in their fiduciary duties.

Cette thèse examine la dynamique des relations professionnelles dans les entreprises publiques en Chine, à partir de deux monographies réalisées dans des établissements situés à Shanghai. Elle s’interroge notamment aux conséquences des transformations du secteur public dans le prolongement des réformes engagées dans les années 1980. Ces réformes conduisent à distinguer véritablement les intérêts des salariés de ceux des directions d’entreprise. En ce sens, elles ouvrent la voie à l’émergence d’un système de relations professionnelles. Elle s’attache à l’analyse des politiques du personnel dans ces entreprises, marquées par une autonomisation croissante à l’égard des autorités publiques, à la transformation du rôle du syndicat dans ce contexte et à l’action collective des salariés notamment dans le contexte de restructurations et d’incertitude sur l’avenir de l’entreprise. / This thesis examines the dynamics of employments relations in state-owned enterprises in China based on monographs produced in the Shanghai branches of two companies. In particular, it is intended to discuss the impact of transformations in the public sector from reforms in the 1980s. These reforms led to truly distinguish the interests of labor from those of management. In this sense, they paved the way for the emergence of a system of employments relations. This thesis focuses on the analysis of human resource policies in these companies, which were marked by increasing independence from the public authorities, the changing role of the union in this context, and the collective action of workers in the context of restructuring and uncertainty about the future of the company.

The purpose of this study was to explore the strategising practices of sustainability champions at Transnet, a South African state-owned enterprise (SOE). The study set out to discover what these micro-strategising practices were and what strategic outcomes they had for the organisation at the corporate level of strategy praxis. The problem that this research sought to address was the need for greater progress towards corporate sustainability and the lack of research into the role, contributions and practices of sustainability champions in formal sustainability roles within relatively large organisations. This exploration was carried out in the form of a qualitative single-case study which drew on serial interviews (two per participant) and case documentation as sources of evidence. The data were analysed using Applied Thematic Analysis (ATA) in the CAQDAS software Atlas.ti. The study answered the research questions and found that sustainability champions engaged in seven sets of strategising practices with seven corresponding strategic outcomes. While it was not the intention of the study to develop a conceptual model, the process of synthesising the main findings resulted in a model termed the web of sustainable strategising. The study concludes that sustainability champions are strategists who aid their organisation in the pursuit of corporate sustainability while influencing the direction of macro-institutional arrangements towards sustainable development. These results cannot be generalised, but they are transferrable to similar contexts. / Business Management / M. Com. (Business Management)

O presente trabalho acadêmico procura construir um referencial teórico baseado no ordenamento jurídico brasileiro para definir o papel da empresa estatal no mundo contemporâneo. Trata-se do ponto de partida para compreender a atuação do Estado como acionista controlador e as regras de convivência com acionistas privados em posição minoritária e com outros grupos de interesse afetados pela atividade empresarial. A abordagem do tema apóia-se na idéia central de que toda empresa estatal está investida de uma missão pública, explícita ou implicitamente incorporada no objeto social, que varia conforme a natureza da atividade exercida e está sujeita a adaptações ao longo do tempo. A missão pública coexiste com a finalidade lucrativa inerente ao modelo de companhia e serve para condicionar a ação do Estado enquanto acionista controlador e dos administradores, dando conteúdo a seus deveres fiduciários. / This dissertation aims at establishing a theoretical framework according to Brazilian law to identify the role of state-owned enterprise in contemporary world. This is the first step to understand what the governments behavior should be as a controlling shareholder and the legal rules applied to its relationship with equity investors and others stakeholders. The approach is based on the assumption that every state-owned enterprise has a public mission implicitly or explicitly included in its bylaws objectives. The public mission varies according to the nature of the business and should be redefined from time to time to keep adherence to the external environment. The public mission coexists with the companys profit scope and guides the States actions, as well as those of directors and officers. For that reason the public mission is embedded in their fiduciary duties.

本研究的主要目的是在檢測財務主管相對於審計委員會的影響力，是否會影響到會計師的選擇。本研究以2007至2016間的中國上市公司為樣本，實證結果顯示:（1）財務主管相對於審計委員會的影響力愈大時，公司愈傾向於選擇非十大會計師事務所；（2）財務主管相對影響力於會計師選擇的影響，在國有企業是比較小的，而在私有企業是比較大的。 / The objective of this thesis is to examine whether the relative power of CFOs and audit committees has an effect on its firms’ choice of audit firms. Using a sample of Chinese listed firms during 2007~2016, I find that: (1) companies with more powerful CFOs are more likely to hire lower-quality auditors, as measured by non-top10 audit firm; (2) The effect of CFOs’ relative power on the choice of audit firms is weaker for state-owned enterprises than for private enterprises.

The Single Economic Entity Doctrine in EU Competition Law Focused on applying single economic entity doctrine in relation to merger control of State Owned Enterprises Abstract This thesis focuses on the issues surrounding single economic entity doctrine in relation to State Owned Enterprises (SOEs), in particular on the effects of Article 22 of the Preamble of Council Regulation (EC) No 139/2004 of 20 January 2004 on the control of concentrations between undertakings (EUMR), and the Commission Consolidated Jurisdictional Notice under Council Regulation (EC) No 139/2004 on the control of concentrations between undertakings. Together these documents set the standards for merger control practice concerning SOEs. They are centred around the principle of applying the single economic entity doctrine when identifying the turnover of SOEs and when determining the jurisdiction of the Commission. The thesis possesses two major goals. The primary goal of the thesis is to elucidate the criteria used for the determination of a single economic unit (single economic entity) with independent decision-making power in the public sector. To this end, in chapter 3, the author has synthetized a list of the relevant criteria used for the determination of an economic entity, based on the criteria used by the Commission that have...

為改善資訊揭露環境，並增進上市公司的資訊透明度，上海證券交易所在2004年起對所有上市公司強制實施XBRL財務報導格式，本研究檢驗強制實施XBRL財務報導格式對於公司經營績效之影響，以上海證券交易所上市公司為研究對象，研究期間為2003年至2010年，並考慮中國國有企業的特色，將樣本公司分為國有企業與民營企業，分別檢視強制實施XBRL財務報導格式對其經營績效之影響。基於中國國有企業之組織特性，本研究假設僅有民營企業可獲益於強制實施XBRL財務報導格式，並因此提升經營績效。實證結果顯示，確實僅有民營企業獲得XBRL財務報導的效益，在強制實施XBRL財務報導格式後經營績效提升，但由於組織特性的關係，強制實施XBRL財務報導格式的預期效益並未顯現在國有企業，對中國國有企業來說，資訊透明度與外部監督的提升不足以解決其經營上之代理問題。