Thesis (Ph. D.)--Ohio State University, 1971. / Includes vita. Includes bibliographical references (leaves 215-222). Available online via OhioLINK's ETD Center.

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. 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 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.

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. 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. 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.

Universiẗat, Diss., 2006--Düsseldorf.

Thesis (M.A.)--University of Wisconsin--Madison, 1969. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (M.A.)--Georgia State University, 2009. / Title from file title page. Jared Poley, committee chair; Mohammed Hassen Ali, committee member. Description based on contents viewed Feb. 11, 2010. Includes bibliographical references (p. 75-80).

Company law in Pakistan does not recognise shareholders’ right of derivative action. This situation raises the question as to what extent derivative action, if recognised under the company law in Pakistan, can promote good corporate governance and contribute to reinforce enforcement powers of shareholders as to safeguarding their rights? The purpose of this thesis is twofold. First, this thesis argues that an effective derivative action system could act as a means of disciplining corporate management in Pakistan. Second, it presents it argumentations that other legal and extra-legal managerial disciplinary mechanisms have limitations of their own that support the introduction of a statutory derivative action system in Pakistan. The methodologies used in this thesis are doctrinal, historical, case study, comparative and semi-structured interviews. Doctrinal analysis has been employed when analysing statutes and case law. Case study methodology has been used to exemplify problems of directorial misconduct and providing empirical evidence for carrying out further analysis. A comparative approach has been utilized for which the UK has been chosen for comparative purposes to identify lessons that Pakistan can learn from the UK derivative action system while finding ways for effective use of derivative action system in Pakistan. Semi-structured interviews are aimed at providing an evaluation of the reform proposals. This study contributes to the subject of derivative action in three key ways. First, it provides an in-depth examination of the regulatory framework pertaining to shareholder protection in Pakistan in order to highlight the inherent challenges presented by un-updated legal framework. Second, based on the findings from this thesis, reform proposals are made as to codifying derivative actions, clarifying the procedural route for derivative proceedings and providing a funding mechanism to attract shareholders to bring derivative actions to enforce corporate rights. Third, suggestions proposed in this thesis are supported by both the opinions of the interviewees and original research on judicial experience of other jurisdictions, particularly the UK. The findings made in this study and proposals have implications for law reforms and are expected to inform practitioners, academics, legislators and policy makers on the way forward in reforming shareholder protection in Pakistan. Thus, this thesis would inform reforms in the company law in order to strengthen the enforcement power of shareholders and ensure corporate accountability in Pakistan.

Many companies use mergers to achieve their growth goals or target technology position. To realise synergies that justify the merger transaction, an integration of the merged companies is often necessary. Such integartion takes place across company business areas (such as finance or sales) and across the layers of management consideration, which are strategy, human resources, organisation, processes, and information technology. In merger integration techniques, there is a significant gap regarding the management of operational level issues. Yet, especially for the finance business area, an integration of processes and information technology is of high importance and often required swiftly after the merger. The author therefore presents an approach designed for managing the operational level merger in the finance business area. To close the gap in considering operational level issues, the author has developed a model for integraring finance processes and information technology of merging companies. For such model development, literature resources have been used along with merger experiences of the author, and interviews with merger experts. Validation of the developed model has been conducted by using in-depth case studies for showing the effects of applying the model. Further validation interviews have been conducted to support the generality of the approach. Accommodating the significant increase of task complexity during mergers compared to normal business operation, the presented approach focuses on managing interdependencies instead of project detail. Features of this approach comprise: An organisational proposal to settinmg up merger programme management; An interdependency model, vertically interconnecting the finance business area with strategic and organisational merger decisions, and horizontally interconnecting the finance business area with other business areas. It could be shown that the presented model improves merger integration quality by reducing complexity of merger management. The model is most applicable for larger companies, and can be used in any merger phase.

Orientador: Iara Lis Schiavinatto / Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Artes / Made available in DSpace on 2018-08-25T20:11:36Z (GMT). No. of bitstreams: 1 Aquino_LiviaAfonsode_D.pdf: 255946029 bytes, checksum: 176794ed5283231aa05740c0d9e70a27 (MD5) Previous issue date: 2014 / Resumo: Esta tese trata da fotografia do amador e sua construção histórica no campo do turismo, refletindo sobre a criação de práticas sociais e sobre as transformações na percepção da experiência da viagem. O turista-fotógrafo é sujeito que comporta tanto o turista quanto o fotógrafo amador, mas se constitui, sobretudo, no entrelaçamento entre os dois. Parte-se de uma relação entre a fotografia e o turismo operando como dispositivo, cristalizando inerente relação. Nessa direção, a Eastman Kodak Company é peça fundamental no processo de popularização da fotografia e, consequentemente, na construção dos modos de produzir, consumir e compreender imagens. Por meio da publicidade, de estratégias de negócio, da elaboração de um sistema educativo e de ampla cadeia de produção, a Kodak atua na criação de valores relativos à importância do registro da viagem e enfatiza o fato de que sua rememoração pode ser obra do amador. O turista-fotógrafo torna-se assim um sujeito produtor de parte do mundo-imagem, pelo desejo de posse e status que a fotografia e o turismo carregam, e, especialmente, pela busca de uma fotografia que está sempre a sua espera / Abstract: This thesis addresses the amateur photography and its historical construction in the tourism area, reflecting on the creation of social practices and on the transformations in the perception of the travel experience. The tourist-photographer is the subject that encompasses both the tourist and the amateur photographer, but is mainly the interlacing between both. The starting point is the relationship between photography and tourism operating as an apparatus, crystalizing their inherent relationship. In this sense, Eastman Kodak Company is a fundamental piece in the process that made photography popular and consequently in the construction of the ways to produce, consume and comprehend images. By means of advertising, business strategies, creation of an educational system and an ample production network, Kodak creates values related to the importance of recording the trip and emphasizes the fact that recalling it can be the work of an amateur. The tourist-photographer becomes then a subject that produces part of the world-image, through the wish for possession and status inherent in photography and tourism, and, especially, through the search for a picture that is always waiting to be taken. / Doutorado / Artes Visuais / Doutora em Artes Visuais

During the past few years, South Africa established a competitive headquarter tax regime, which was implemented with the primary goal of encouraging foreign direct investment in South Africa. An important secondary goal was for South Africa to be used as a Holding Company location through which multinational entities can invest into sub-Saharan Africa. Although the Headquarter Company regime was developed to prevent any direct losses to the fiscus, it did not create any direct benefits or advantages. Internationally, substance requirements have a two-fold purpose: to encourage resident tax entities to engage in active economic activities, and to prohibit income losses due to tax avoidance or evasion. Some of the most important substance requirements are set out in a country’s policies on permanent establishment, beneficial ownership and transfer pricing. Another effective manner to encourage economic activity is to offer tax incentives to activities usually associated with Headquarter Companies. These activities include, but are not limited to active management, granting loans, leasing, and the provision of intellectual property. This research concludes that the inclusion of substance requirements in headquarter tax legislation will not only directly benefit the fiscus, but it will indirectly benefit the economy as a whole. / Dissertation (MCom)--University of Pretoria, 2012. / Taxation / unrestricted