Global ETD Search

1	Knowledge management in a public organisation : a study of the performance of knowledge transfer in the Ministry of Entrepreneur Development of Malaysia Syed Ikhsan, Syed Omar Sharifuddin January 2005 (has links) The awareness on the importance of managing knowledge as the most important assets that need to be fully utilised has become the key competitive issue lately. In Malaysia, the concern was not only from companies but also from the Government of Malaysia itself. At the end of the year 2002, the Government of Malaysia has launched the Knowledge-based Economy Master Plan which aims to propel Malaysia from a production-based economy to a knowledge-based economy. With an increasing concern to create a knowledgeable society, it is critically important to understand the nature of such knowledge that is already embedded in the organisation's business processes, and how that knowledge is used as an important source of competitive advantage. The overall aim of this thesis is to analyse the current situation on how knowledge is managed in the public organisation in Malaysia and to provide government agencies in Malaysia with data on how knowledge is transferred. The primary focus of the study is to identify the organisational elements that are important for the transfer of knowledge in the public organisations in Malaysia. The study also examines different lengths of working experiences and number of years in an organisation has an impact on the understanding of knowledge management in the public organisation. After a literature review, and the development of conceptual frameworks, a number of hypotheses are put forward. To achieve an in-depth study, the Ministry of Entrepreneur Development of Malaysia was chosen as a case study. A questionnaire was used as the main instrument in gathering data and interview(s) for the key informants were also conducted. A total of 154 respondents were involved in the survey and five key informants were interviewed. The questionnaire is principally concerned with the understanding of knowledge management in the Ministry and the questions on the variables that are used for the hypothesis testing. The study also investigates the relationship between organisational elements and the performance of knowledge transfer. Five main independent variables were identified - organisational culture, organisational structure, technology, people/human resources and political directives - and these were tested against knowledge transfer performance. The results reveal that there are two independent variables that have significant relationships to the performance of knowledge transfer. The variables are sharing culture and ICT know-how. Therefore, it is necessary for organisations to consider some of the elements that shows a relationship between the tested variables in implementing a knowledge management strategy in an organisation. However, certain variables that did not show any relationship should not be ignored totally, as they are still very important for some organisations. The study shows that knowledge management as a practice would be the most influential strategy in managing knowledge in public organisations in Malaysia in the near future. On the basis of the research findings the researcher is able to put forward a series of recommendations, particularly in formulating a knowledge management strategy that is suitable for the public organisation in Malaysia which complements the Knowledge-based Economic Master Plan that was launched by the Government. 354.27409595
2	La fusion de sociétés en droit interne et international : contribution à la notion de "contrat-organisation" / The merger of companies' in domestic and international law : contribution to the concept of "contrat-organisation" Kalaani, Adrian 26 November 2015 (has links) La fusion est l’opération par laquelle une ou plusieurs sociétés transfèrent, par la suite de leur dissolution sans liquidation, leur patrimoine à une société préexistante ou nouvellement créée; ce transfert s’opère moyennant la distribution de parts sociales aux associés de la société dissoute. En adoptant cette définition, le législateur européen et son homologue français ont souligné les effets principaux de la fusion en demeurant toutefois silencieux sur sa nature juridique. La doctrine et la jurisprudence se sont relayées afin de lever le doute qui régnait en la matière. Finalement, il semble que la notion originale de contrat-organisation soit la plus apte à saisir convenablement la nature de la fusion. La fusion est un contrat-organisation qui entraîne une mise en commun du patrimoine et des membres de chacune de sociétés fusionnantes au sein d’une seule société préexistante ou nouvelle. L’opération, qui ne saurait être réduite à une simple permutation de biens et valeurs, élabore un jeu de coopération entre les sociétés contractantes qui, désormais regroupées en une seule entité, gagneront et perdront conjointement. Cette qualification retenue en droit international privé conduirait à appliquer à la fusion distributivement la "lex contractus" et la "lex societatis". L’intervention d’une "lex contractus" propre à la fusion permettra, d’une part, de désigner la loi compétente pour régir les questions relevant de la nature contractuelle de l’opération et, d’autre part, de remédier aux insuffisances avérée de la méthode conflictualiste classique qui se contentait de l’articulation des "lex societatis". / The merger is an operation whereby one or several companies transfer all their assets, after their dissolution without going into liquidation, to an existing or new company in exchange for the issue of shares to their shareholders. This definition adopted by European and French legislators brings out the merger’s main effects without revealing its legal nature. Both doctrine and jurisprudence have struggled to clear up the confusion. The concept of “contrat-organisation” seems to be the most suitable in order to seize properly the merger’s legal nature. The merger is a “contrat-organisation” that leads to join the merging companies’ assets and members in an existing or new company. Therefore, the operation cannot be reduced to a simple exchange of assets and values between parties. On the contrary, the gathering of the contracting companies in a single entity will establish a rule of cooperation between them in a way that they will make profits or loose jointly. The transposition of the same legal characterization in the private international law requires a distributive application of the lex contractus and the lex societatis to be able to choose the applicable law to the merger. Applying the merger’s own specific lex contractus will help address the insufficiencies of the classical conflict of laws’ method solely based on the division of laws applicable to the merging companies. Fusion Fusion transfrontalière Contrat-organisation Qualification Loi applicable Transmission universelle du patrimoine Merger Cross-border merger Contrat-organisation Characterization Applicable law Universal transfer of assets
3	Impacto Financiero del Valor Razonable de las Propiedades de Inversión por COVID-19 en la información financiera de empresas acreditadas como “Best Place to Live”, 2020 / Financial Impact of the Fair Value of Investment Properties (IAS 40) due to the effect of COVID-19 in companies in the construction sector accredited by “Best Place to Live” in Lima, year 2020 Condor Melgar, Sergio, Zambrano Cardenas, Abraham Carlos 11 June 2021 (has links) La realización de la presente investigación tiene como principal finalidad definir y evaluar el impacto financiero del valor razonable de las propiedades de inversión (NIC 40) por efecto del COVID-19 en las empresas del sector construcción acreditadas por “Best Place to Live” en Lima, año 2020. La investigación se basa en cómo el cambio en el valor razonable impacta en la información financiera para las empresas del sector construcción. El valor razonable es un factor relevante para la definición del valor de un activo, sobre todo en la coyuntura actual donde los valores están constante fluctuación en un rango aceptable para las empresas. Los precios de los activos fluctúan desde la llegada del COVID-19 hasta el punto del cambio en la oferta y demanda de los mismos. Los inventarios dentro de las empresas del sector construcción existen por la transferencia de las propiedades de inversión. Dichos inventarios son considerados como tales por las actividades operacionales de las empresas, ya que una propiedad de inversión debe realizar una transición para ser vendida. La transferencia de un activo considerado como propiedad de inversión de o hacia un inventario, puede comprender la reclasificación del mismo. Dicha transferencia afecta el valor mismo del activo por la forma de medición que se le otorgará, esto se debe a la naturaleza del activo por el cambio de destino que tendrá. En el siguiente trabajo realizaremos dicha evaluación y definición del valor razonable de las propiedades de inversión, con el fin de demostrar la existencia de una variación en el valor de las inversiones inmobiliarias. Como resultado de la investigación se validaron las hipótesis satisfactoriamente y se obtuvo una conclusión acertada. / The main purpose of this research is to define and evaluate the financial impact of the fair value of investment properties (IAS 40) due to the effect of COVID-19 in companies in the construction sector accredited by "Best Place to Live" in Lima, year 2020. The research is based on how the change in fair value impacts financial information for companies in the construction sector. Fair value is a relevant factor for defining the value of an asset, especially in the current situation where the values are constantly fluctuating in an acceptable range for companies. Asset prices fluctuate from the arrival of COVID-19 to the point of change in supply and demand for assets. Inventories within companies in the construction sector exist through the transfer of investment properties. These inventories are considered as such by the operational activities of the companies, since an investment property must undergo a transition to be sold. The transfer of an asset considered as investment property from or to an inventory may include its reclassification. This transfer affects the value of the asset itself by the form of measurement that will be granted, this is due to the nature of the asset due to the change of destination it will have. In the following work we will carry out said evaluation and definition of the fair value of investment properties, in order to demonstrate the existence of a variation in the value of real estate investments. As a result of the investigation, the hypotheses were successfully validated and a correct conclusion was reached. / Tesis Inversiones inmobiliarias Inventarios Transferencia de activos Activos Investment property Inventories Transfer of assets
4	Daňové dopady přeměn obchodních společností / Tax Implications of Company Transformations Létalová, Klára January 2021 (has links) The diploma thesis deals with issues of business corporation transformations. The thesis is focused on the transfer of assets to the partner and the tax implications associated with this transformation. Theoretical part of the diploma thesis is focused on the basic terms of business corporation transformations. In the second part, the acquired knowledge is applied to practical examples, and transfer of assets is processed in a variant, when the partner is not an accounting entity, and a variant, when the partner is an accounting entity. In the final part of thesis, these two variants of transfer of assets to the partner are mutually compared, including their tax implications.
5	Nové formy přeshraničních přeměn po velké novele zákona o přeměnách / New forms of cross-border transformation after the big amendment of the Transformation Act Janíček, Marcel January 2013 (has links) The thesis deals with the new forms of cross-border transformation after the big amendment of the Transformation Act, which came to effect on 1 January 2012. The particular new options in the area of the cross-border transformations are analyzed in connection with the relevant case law of Court of Justice. The thesis follows the scheme of the Act, therefore the first chapter deals with general issues of cross-border transformations. This chapter identifies the conception of the cross-border transformation and then the categories of the entities which can participate in cross-border transformation. Then I deal with the various types of cross-border transformations. The first transformation analyzed is the cross-border merger. In addition to another the question of cross-border merger exclusively of Czech companies to foreign company is addressed in this chapter The next chapter deals with cross-border division. The special attention is paid to the possibilities of the cross-border division of societas europaea. The third chapter deals with the cross-border transfer of assets. Although even before the amendment the foreign person was allowed to take the assets of Czech company, Transformation Act now regulates this transformation much more in detail, including variation of the transfer of assets of a...
6	L'amélioration du régime fiscal spécial des fusions d'entreprises et opérations assimilées en Chine au regard du droit français / Improving the specific rules for tax-free mergers and similar operations in China in the light of French law Jiang, Chen 06 November 2018 (has links) Le régime fiscal spécial des fusions d’entreprises et opérations assimilées est instauré en Chine en 2009 par une circulaire intitulée la « Circulaire sur le traitement fiscal des restructurations d'entreprises en matière d'impôt sur le revenu des entreprises ». Cette circulaire a introduit en Chine un régime fiscal spécial sur le modèle du droit américain. Les États-Unis sont un pays de Common Law, alors que la Chine est un pays de droit écrit. Le régime fiscal spécial en Chine est une simple transposition des dispositions américaines, et souffre d’un manque de précisions normatives. La mise en application d’un tel régime fiscal spécial en Chine provoque d’une part un problème de fraude et d’évasion fiscales, et d’autre part, un problème d’insécurité juridique pour les contribuables. Le droit français appartient à la même famille juridique que le droit chinois. Ses expériences sont plus faciles à être intégrées dans le droit chinois. Nous nous appuyons sur le régime fiscal spécial mis en place en droit français pour essayer de trouver des pistes de réflexions permettant d’apporter une amélioration de la situation telle qu’elle existe à l’heure actuelle en droit chinois / The specific rules for tax-free reorganizations is introduced in China in 2009 by a notice entitled "Notice of taxation on several issues concerning the enterprise income tax treatment on enterprise reorganization". This notice transplanted the specific rules for tax-free reorganizations of American law to China. The United States is a Common Law country; however, China is a country of statutory law. Lacking interpretation of the legislator and jurisprudenc, this legal transplant can only be incomplete. The introduction of the specific rules in China raises, on the one hand, the problem of tax evasion and avoidance, and on the other hand, the problem of tax uncertainty. French law belongs to the same legal family as Chinese law, that of the statutory law, so the system of these two countries has many similarities. Its experiences are easier to integrate into the Chinese law. We rely on the specific rules for tax-free reorganizations in French law to try to find ways of improving the situation that currently exists under Chinese law Régime fiscal spécial Fusion Scission Acquisition d’actif Acquisition d’actions Apport partiel d’actif Fraude et évasion fiscales Sécurité juridique Impôt sur les sociétés Merger Spin Asset acquisition Share acquisition Partial transfer of assets Tax evasion Tax avoidance Tax uncertainty Corporate (enterprise) income tax
7	La société anonyme unipersonnelle en droit OHADA : étude critique / The one-person limited company under the OHADA LAW : A Critical Study N'Takpé, Adjoua Marie-Hortense 30 June 2016 (has links) Le régime juridique de la société anonyme unipersonnelle (SAU) de droitOHADA est défini par renvoi au régime prévu pour la SA pluripersonnelle, avec desadaptations minimales. En réalité, le caractère unipersonnel de la SA lui confère une certaineparticularité qui rend inappropriée la transposition pure et simple des règles du modèlepluripersonnel. Outre les difficultés d’application qu’elle entraîne souvent, la technique durenvoi laisse irrésolues de nombreuses questions suscitées par l’unipersonnalité. Le régimejuridique de la SAU dans son ensemble en ressort insuffisamment adapté à l’unicitéd’actionnaire.Une adaptation du régime juridique de la SAU de droit OHADA au particularisme del’unipersonnalité devient alors nécessaire. Elle doit être entreprise sous fond de simplificationdes règles, d’une part à l’égard de la société, à travers les règles relatives à sa constitution et àson évolution, d’autre part, à l’égard des acteurs que sont l’actionnaire unique, les organesd’administration et de contrôle.Au-delà de son approche critique, l’étude a surtout pour ambition de proposer unmodèle de société anonyme unipersonnelle au régime juridique plus lisible, simple et attractif. / The one-person limited company under the OHADA LAW has seen itslegal regime being defined with reference to the regime of the multi-persons limited company,with minimum adaptations. In fact the one-person character of the Limited company gives it a certain peculiarity that renders inappropriate the pure and simple transportation of rules of the multi-person limited company model. Besides the difficulty of implementation that it oftenentails, the technique of referring leaves unresolved many questions raised by the one-personlimited company model. The legal regime of the one-person limited company as a whole thatarises is insufficiently adapted to the unique shareholder.An adaptation of the one-person limited company legal regime of the OHADA LAWto the particularity of the one-person thus becomes necessary. It has to be undertaken underthe simplification of rules, on the one hand with regards to the company, through rules relatedto its constitution and its evolution, on the other hand, with respect to the actors that are thesole shareholders, administrative and control bodies. Acte unilatéral Acteur Actionnaire unique Adaptation Administrateur général Aménagement Constitution ab initio Constitution par réunion des actions Contrat avec soi-même Étude critique Dissolution-confusion Dissolution-liquidation Droit OHADA Harmonisation Pluripersonnalité Régime juridique Réunion des actions en une main SA classique SA pluripersonnelle Séparation des patrimoines Société anonyme unipersonnelle Transmission universelle du patrimoine Unipersonnalité Unilateral act Actor Sole shareholder Adaptation General administrator Planning Constitution ab initio Constitution by shares Contract with oneself Critical study Dissolution-confusion Dissolution-liquidation OHADA LAW Harmonisation Multi-persons Legal regime Meeting of shares in one hand Classical limited company Multi-persons limited company Separation of property One-person limited company Transfer off assets One-person 340

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