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This thesis explores organizational features, which facilitate counterinsurgency operations on a company level. The framework used is the infantry company. Two factors were found through literature studies to be extra important for conducting successful counterinsurgency operations: intelligence and presence. Regarding intelligence, the results show beneficial effects from organizing a company level intelligence cell. The recommended size is three individuals. The next factor, presence, originates from the concept of maintaining a persistent presence as opposed to conducting raids in the assigned area of operations. Here, a force structure of four subordinates at both company and platoon level was found to be effective. Further, a Swedish and an Austrian European Union Battlegroup company was studied and compared to each other from the previously found aspects. Next, the two companies receive suggestions for how to reorganize themselves with the already existing personnel and equipment available. In the final part, the thesis discusses the structural rigidity of military organizations evident in the lack of organizational adaption to counterinsurgency even though such operations have been conducted in the past, present and most certainly will be a part of the future. / <p>Erasmus</p><p>Received award for best thesis.</p>

This historical study examines the evolution of the accounting system of the Quincy Mining Company between 1846 and 1900. The external financial reporting practices and internal accounting procedures of the firm are defined and interpreted in the context of three time periods that portray the formation, growth and maturation of the firm. Each period reflects unique economic and social conditions that are associated with changes in the firm's accounting system. A cross temporal analysis of these changes highlights three factors: the relationship between the accounting system and the labor force, the emergence of accounting as a control mechanism and the diminishing informational content of the firm's annual reports. Primary sources are used to document the perspectives of the Quincy management and to assess the motivations for accounting processes such as internal control, auditing procedures, responsibility centers and other managerial practices. This study addresses the inherent nature of accounting information and its relationship to the economic and social environment of an individual firm in the nineteenth century.

Thesis (LLM.) -- University of Limpopo, 2018 / The aim of this study is to posit the theory that it will be more beneficial to, rather use a private company instead of a Communal Property Association (CPA) to promote and develop the property interests of previous disadvantaged rural communities. Maladministration, poor governance, misappropriation of funds and property together with diverging interests give rise to disputes and internal conflict. The research will include a literature study of relevant textbooks, case law, law journals, legislation and discussion documents. Constitutional development in property law opened the door for a different approach in the application of property rights and rights relating to property, which in return precedes to a better understanding of communal rights and the enforcement of traditional values in a democratic society. Despite these constitutional developments, the maladministration, poor governance and misappropriation of funds and property by Communal Property Association executive committees caused discontent amongst community members, necessitating the examining of the use of a private company to promote and develop the property interests of rural communities, as an alternative institution to enhance democracy and the protection of human rights in communal context. The development of, either proper legislation to ensure compliance with the principles of good governance, accountability and transparency or the use of an alternative institution, which is already required by law to comply with the said principles, to manage the affairs of a Communal Property Association, should resolve these problems. The study is primarily a critical analysis and comparative study on the relevant provisions of the Companies Act 71 of 2008 in relation to the provisions of the Communal Property Associations Act 28 of 1996 to establish whether the use of a private company can resolve the problems currently experienced by Communal Property Associations.

Betydelsen av ägarkontroll i företag är, trots stor uppmärksamhet i samhällsdebatten, omtvistad och oklar. En förklaring är att maktaspekter tidigare dominerat ägarforskningens fokus. En annan gemensam nämnare för rådande forskningsinriktning har varit teorins uppmärksamhet mot ägares externa, ofta kvantifierade, företagsrelation. Hur ägarkontroll internt kan omformas i stora företag har emellertid behandlats mer sparsamt. I föreliggande studie kombineras därför, såväl empiriskt som teoretiskt, ägarkontrollens externa aktivering med dess interna utformning. När frågor om ägarkontroll i svenska koncerner vanligen behandlas sker detta utifrån en relativt homogen uppfattning om ägarkontroll. Den föreställningsram, som vuxit fram under det senaste årtiondet, sammanfattas i studien med hjälp av följande teser: Effektivitet i ägandet skall säkerställas genom den "konkurrens" om kontroll som indirekt erbjuds alla aktieägare i börsbolag. När kampen om kontroll väl avslutas och en aktör "uppnått" dominerande kontroll, bör ett "aktivt" ägande utövas. Ägandet bör vidare vara "personligt" och därmed särskilt från centrala och anonyma ägarinstitutioner och samtidigt "långsiktigt". I studien presenteras alternativ av dessa antaganden. Tesen om ägarkonkurrens ställs mot möjligheten för ägare att samarbeta om kontrollen. Tesen om ägarkontroll sett som ett statiskt tillstånd i företaget ställs mot dynamiken i ett koncernföretags interna kontrollmekanismer. Normen om det personliga ägandets effektivitet bör i sin tur ställas mot koncernens möjlighet till intern ägarspecialisering. Teserna om det aktiva och långsiktiga ägandet granskas slutligen i studien med avseende på varierad aktivitetsnivå liksom behovet av differentierad utvärderingstid för olika typer av resurser i företag. / Diss. Stockholm : Handelshögsk.

New firms are crucial for economic growth and development, especially in the knowledge-intensive service and manufacturing industries that compose an increasing portion of developed economies. As many new firms fail and performance varies widely for surviving firms, studying new firm entry and pre-formation processes is necessary but not sufficient to create increased understanding of the important contribution of new firms to economic growth. In order to better understand and possibly predict economic development we must also understand the drivers and dynamic of new firm survival and performance. Absorptive capacity is an established firm-level capability theory that explains sustained firm performance through the interaction of internal capabilities and competencies and the access and assimilation of external knowledge and information. However, absorptive capacity was mainly developed by studying established firms. In this dissertation I develop new measures of absorptive capacity suitable for empirical research on new micro firms; specifically using human capital as a proxy for the knowledge acquisition component and organizational tenure to represent the knowledge assimilation and exploitation component of absorptive capacity. Developing and testing a conceptual model of new firm performance including these measures on a panel dataset of knowledge-intensive new firms in Sweden 1995-2002, I find that absorptive capacity is a useful theory to explain several aspects of new firm terminations, acquisitions, and profitability. In developing and testing these new measures, this dissertation provides theoretical and methodological contributions to the empirical entrepreneurship literature for the benefit of researchers, policy-makers, and industry practitioners with an interest in new firm survival and performance. / <p>Diss. Stockholm : Handelshögskolan, 2009</p>

This thesis studies the relationships between management localization and Taiwanese-invested-company performance at the Su-Chou and Sha-Man area, China. Those companies invested or to-invest in China to take an appropriate measure in recruiting and local people placement may apply this thesis. This study uses a questionnaire to collect data. The data of survey object is based on the Booklet of Taiwanese company at the area of Su-Chou and Sha-Man, China. issued by Industrial Council, Republic of China. Except 630 questionnaires mailed, the researcher visits the owners, personnel at the area of Su-Chou and Sha-Man, China. This research receives 102 effective questionnaires. The effective response rate is 16.19%. The results are: 1. Financial performances have significant differences among the scale of capital invested, the beginning ownerships, nowadays ownerships, and the degree of internationalization; 2. Non-financial performances have significant differences among the years company invested, number of employee, scale of capital invested, the beginning ownerships, and nowadays ownerships; 3. Interdependence with mother company has significant differences among the years company invested, areas located, and the degree of internationalization; 4. Interdependence with local area has significant differences among areas located, scale of capital invested, and the degree of internationalization; 5. There is not significant differences between the localized ratio of higher level management and the localized ratio of basic level management; 6. The mother company revenue ratio shared by the invested company in China has significant differences at the variable of the localized ratios of middle management; 7. The interdependence with mother company positively affects the degree of localization; 8. The interdependence with local area positively affects the degree of localization; 9. There is no difference between the degree of localization and localized ratio of higher level management; 10. Local resources used negatively affects the localized ratios of middle management; 11. Localization positively affects the localized ratios of middle management; 12. Operation by local company positively affects the localized ratio of basic level management; 13. The localized ratio of basic level management positively affects the financial performance; 14. The localized ratio of basic level management positively affects the non-financial performance; 15. The native localized ratio of middle level management positively affects the non-financial performance; 16. The native localized ratio of basic level management positively affects the non-financial performance; 17. There is no differences between the ratio of natives employed and the ratio of native management; 18. Interdependence with mother company positively affects the financial and non-financial performance; 19. Interdependence with local area positively affects the financial and non-financial performance.

The aviation industry has more than a hundred years in history in the United States. And the industry has always been one of the important projects to conduct of the country. The industry involves not only technology, capitals but also politics. In order to maintain the influential power to the world, countries, especially the United States and Western Europe invest huge amount in this industry. However, under the globalization and high oil prices era, the industry encounters some difficulties to change. Outsourcing has become the solution for those manufacturers. The high growth of economic in Asia becomes another battle field for western countries to fight, especially in China. Chinese power is getting stronger; however, western countries concern about the special political backgrounds in China. Nevertheless, conducting business and finding cheap labor resource have been multinational companies¡¦ priority these days. The influential power of multinational companies and those parent countries become the major decision maker in the game. The Boeing Company has all the characteristics of these controversial issues. Chinese government, the Boeing Company, the rival Airbus and the U.S. government in the game would affect the industry.

<p>This thesis examines the effects from Directive 2009/49/EC. This directive amend the Fourth and Seventh Company Directives, the Accounting Directives, regarding the information that Small and Medium-sized Enterprises (SME) have to present in notes connected to both the annual reports and notes to the consolidated accounts, in situations with subsidiaries when its necessary to draw up consolidated accounts.</p><p>The Accounting Directives does not affect all companies, almost only private limited liability companies, is this type of companies the only one discussed. Directive 2009/49/EC is not affecting all sizes of private limited liability companies within the European Union, since the most important reason for implementing it is to give SMEs less administrative burden by lower requirements regarding the information presented in notes attached to the reports.</p><p>The implementation of Directive 2009/49EC is a positive change since it is in line with the idea of an Internal Market with equal rights and obligations to all sized of limited liability companies, private or public. The lower obligations in the annual reports in the Fourth Directive are for SMEs to the better because of the less administrative burden and the loss of information for interested is not more important, but of course, for some it is crucial. Amending the Seventh Directive may have larger effect to some companies, most likely medium-sized SMEs, since the obligation to draw consolidated accounts will for some companies not be necessary.</p>

<p>There are many Swedish companies active on the Chinese market, since China’s accession to the WTO the year 2001 China has gotten even more interesting. China’s WTO accession does not only make it easier for Swedish companies to be present in China, it also provides Chinese companies an increased opportunity to access the Swedish market. Currently Chinese companies active in Sweden only counts for a small share of the total amount of the foreign companies present in Sweden, while there are several Swedish companies present in China.</p><p>The Chinese legislation for the various entities is extensive. Just as in Sweden, China applies a civil law system with a written constitution. While China is a communistic one-party state Sweden is democratic nation with several parties. The communistic legacy is reflected in the Chinese legislation. There are several types of entities that appeals to a foreign investor in the Chinese legislation while there in the Swedish legislation only exist one kind of entity that counts as a legal person with limited liability. In both nations there exists the possibility of establishing a Representative Office however it is not allowed to conduct any kind of profit making business. There is in neither state any severe obstacles from establishing a company, there is only a demand for residency within the EEA in the Swedish legislation. According to many Swedish companies present in China it seems that bureaucracy in China is the major difficulty, it is perceived as complicated and time-consuming</p><p>For foreign companies it is important to respect the culture in the foreign country. The Chinese culture is different from the western and there are some concepts that are valuable to be familiar with. Guanxi can be compared to having a powerful network which may perform miracle with the time-consuming Chinese bureaucracy and mianzi which is more than just having a good reputation. How the company is perceived is highly important in China.</p>