This study is based on the multiple-frame leadership orientation theory developed by Bolman and Deal. In August 1999, the Leadership Orientations (Self) (1990b) survey instrument, designed by Bolman and Deal to enable leaders to rate themselves on their use of four organizational frames, was mailed to 538 chief executives of nonprofit organizations in central Florida. The useable return rate for this study was 44.1 % (N=202) useable surveys. This study sought to identify the chief executives' use of the structural, human resource, political, and symbolic frames and to examine the relationship between frame usage and age, gender, highest degree major, years in current position, years of experience as a chief executive of any nonprofit organization, size of the organization, and types of post-degree management training. The chief executives' self-ratings of leadership effectiveness and their self-ratings of managerial effectiveness were also examined. Major findings of this study included: (1) the human resource frame was the primary frame used by the chief executives; (2) the symbolic frame was the second most frequently used frame; (3) the political frame was the least used frame; (4) less than half (41.3%) of the chief executives used multiple frames, i.e., three or four frames; (5) female chief executives were more likely to use the symbolic frame than were male chief executives; ( 6) frame use for the chief executives did not differ based on age, highest degree major, years in current position, years of experience as a chief executive of any nonprofit organization, size of the organization, or types of post-degree management training; and, (7) the chief executives rated themselves as slightly more effective leaders than managers.

La Thaïlande est un État unitaire et depuis 1892 son administration déconcentrée est assurée par la présence de gouverneurs provinciaux. Or, malgré de nombreuses attributions législatives, l'exercice des fonctions du chef de la province se heurte à plusieurs obstacles dans la pratique. A titre d'exemple, l'unité de commandement du gouverneur provincial était souvent contestée, les pouvoirs qui lui ont été délégués par les autorités centrales étaient inappropriés tant à sa fonction qu'à ses responsabilités. Ceci était une source de lenteur de l'administration provinciale dans son ensemble. Puis, comme la province ne pouvait pas bénéficier directement du budget provenant de l'État car la demande de budget provincial était effectuée au nom de la Direction, les projets réalisés sur place ne convenaient donc pas aux besoins des habitants locaux. Enfin, l'absence de coopération entre les fonctionnaires des différents organes dans la province contribuait alors aux chevauchements des travaux de ces organes et causait par la suite une perte de temps et d'argent pour l'État. Ainsi, lors de la réforme en 2001, le gouvernement de l'époque a introduit au niveau provincial le concept du gouverneur « CEO » et la méthode de la gestion d'intégration (MGI). Le chef de la province endosse alors le rôle du Chief Executive Officer (CEO), de ce fait ses pouvoirs ont été renforcés afin qu'il puisse prendre une décision rapide et efficace en réponse aux problèmes survenus dans sa province à l'instar des CEO dans leurs entreprises. Quant à la province, elle applique la MGI qui est une nouvelle façon de travailler visant à rendre de meilleurs services rendus à la population. / Thailand is a unitary state and since 1892 its deconcentrated administration is ensured by the presence of provincial governors. However, despite numerous attributions recognized by the laws, the provincial governor faces several obstacles in practice. For example, his Unity of Command was often challenged, the powers delegated to him by the central authorities were not only inappropriate to his function but also to his responsibilities. This was actually a source of slowness in provincial administration. Then, because the province could not directly benefit the budget from the State, as the process of demand for provincial budget was conducted on behalf of the Department, the projects that were carried out did not necessarily match up with local's need. Finally, the lack of cooperation between officials of different organs who work in the province contributed to an overlap of works and caused thereafter a waste of time and money to the State. Therefore, during the reform in 2001, the then government introduced the concept of "CEO" provincial governor and the system of "Province's Integrated Management - PIM". The provincial governor endorses hereupon the role of Chief Executive Officer (CEO), for this reason, his powers have been reinforced so that he can make a fast and effective decision in response to problems occurring in his province like the CEOs to their companies. As for the province, the system of PIM is applied and it is a new way of working which aims to provide a better service for the population.

Dans le cadre de cette thèse, nous optons pour une recherche de la responsabilité pénale du dirigeant d’entreprise s'articulant autour des deux plus grandes infractions du droit pénal de l'entreprise : l'abus de biens sociaux et la banqueroute. Au-delà de l'étude de ces deux infractions présentant de nombreux points communs, ces deux incriminations ont donné lieu à une jurisprudence abondante et critiquée, tant leurs éléments manquent encore cruellement de clarté. Nous mettons ainsi l’accent sur le fait que ces incriminations apparaissent d'une certaine complexité liées notamment aux notions d'intérêt social et d'intérêt personnel non définit par le législateur. Cette complexité a dès lors pour conséquence de nuire d'abord à l'information des dirigeants sociaux et ne les incite pas suffisamment à modifier leurs comportements. Elle perturbe ensuite l'office du juge pénal en le menant à une analyse trop extensive. Quant aux sanctions pénales, elles semblent, a priori, insuffisantes ou inadaptées puisque les statistiques judiciaires1 révèlent une augmentation conséquente et constante des condamnations. Les exigences de clarté, de prévisibilité, de dissuasion et de réparation dans leurs textes d’incriminations et la jurisprudence qui en découle sont remises en cause, une réflexion globale s’impose. / The two biggest criminal infragement : misuses of company assets and bankruptcy. Beyond the study of those two infragements having many common threads, those two incriminations resulted to a plentiful and criticized jurisprudence because they still lack of clarity. In that respect we highlight that those infragements appears with a certain complexity related to social interest and personal interest undefined by the legislator. In that respect we highlight that those infragements appears with a certain complexity related to social interest and personal interest undefined by the legislator. This complexity harms the information for company executive and do not motivate them to change their behaviour. It disrupts the penal justice, leading to a too extensive analysis. As for the criminal sanctions, they seem inadequate since judicial statistics shows a consistent and constant increase of criminal sentences. The clarity demand, the predictability, the dissuasion, and reparation in their criminalization texts and the resulting jurisprudence reconsideration are call into questions. A total reflexion appears revelant.

Magister Commercii - MCom (Business and Finance) / The dawn of democracy in South Africa (SA) in 1994 i.e. post-apartheid era came with inherent societal gender deficiencies and in all Sectors of the SA economy women experienced challenges. Specifically in the Banking Sector women were under represented in leadership and executive positions. The legal framework changed to correct the inequalities of the past resulting in various charters encouraging the private and public sector to transform.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-01-16T15:55:23Z No. of bitstreams: 2 Adolpho Cyriaco Nunes de Souza Neto.pdf: 806566 bytes, checksum: 3ab6b4aea584e8eb38a7bd6f6199c151 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-01-16T15:55:23Z (GMT). No. of bitstreams: 2 Adolpho Cyriaco Nunes de Souza Neto.pdf: 806566 bytes, checksum: 3ab6b4aea584e8eb38a7bd6f6199c151 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-09-20 / This study intends to verify the presence of earnings management (EM) in the periods surrounding CEO changes in Brazil. Earnings management can be defined as the use of managerial discretion when making accounting choices, within the limits of the standards, with the intention of producing a skewed view of the entity???s earnings to obtain gains. The work is classified as an explanatory research, with a quantitative and empirical approach, and uses the financial results of 227 companies listed on the BM&FBOVESPA between 2010 and 2016. For the CEO who is leaving the company, the reasons for undertaking earnings management include, among others, the possible need to hide a poor performance, obtain financial advantages, and build a successful professional image. In the case of the CEO who enters the company, the EM can be used to establish a depressed earnings base in the year of his/her entry, improving the conditions to present an evolution of earnings in later years. In order to verify these hypotheses, two EM detection models based on accruals were used, the modified Jones and the modified Jones with ROA. The results of the study demonstrate that, although there is no evidence that the average EM level is influenced by the CEO being in his/her last year in office, there was a statistically significant presence of earnings management in the first year of the incoming CEO with the intention of reducing reported profits, confirming the hypothesis of creating a depressed comparison basis so that the earnings of subsequent years are analyzed more favorably. / Esse estudo busca averiguar a presen??a do gerenciamento de resultados (GR) nos per??odos afetados pela substitui????o de CEOs no Brasil. O gerenciamento de resultados pode ser definido pelo uso da discricionariedade gerencial na realiza????o de escolhas cont??beis, dentro dos limites da norma, com a inten????o de produzir um resultado enviesado da entidade, buscando a obten????o de benef??cios. O trabalho classifica-se como uma pesquisa explicativa, com abordagem quantitativa e g??nero emp??rico, e utiliza os resultados financeiros de 227 companhias listadas na BM&FBOVESPA entre os anos de 2010 a 2016. Para o CEO que est?? deixando a empresa, as raz??es para realizar o gerenciamento de resultados incluem, entre outras, a poss??vel necessidade de ocultar uma performance ruim, obten????o de vantagens financeiras e a constru????o de imagem de profissional bem-sucedido. No caso do CEO que ingressa na empresa, o GR pode ser utilizado para estabelecer uma base de resultados deprimida no ano de sua entrada, visando melhorar as condi????es para apresentar uma evolu????o dos resultados nos anos posteriores. Para a verifica????o dessas hip??teses foram utilizados dois modelos de detec????o do GR baseados em accruals, o Jones Modificado e o Jones Modificado com ROA. Os resultados demonstram que, apesar de n??o haverem evid??ncias que o n??vel m??dio de GR ?? influenciado pelo CEO em seu ??ltimo ano no cargo, detectou-se a presen??a, estatisticamente significante, do gerenciamento de resultados no primeiro ano do CEO entrante com a inten????o de redu????o do lucro corrente reportado, confirmando a hip??tese de criar uma base de compara????o deprimida para que os resultados dos anos subsequentes sejam analisados de maneira mais favor??vel.

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This research project examines how managers in local-government-owned business organisations justify their adoption of an entrepreneurial orientation and their interpretation of their role in entrepreneurial terms. To explore these justifications, interviews were conducted with the senior management of four local-government- owned business operations and one local council. They were: Metrowater, The Edge, Taieri Gorge Railway, Chatham Islands Council and Chatham Islands Enterprise Trust. These interviews were then analysed, utilising a critical discourse method. In addition, interviews were also conducted with senior managers in the Rotorua District Council and Taupo District Council who provided a sharp contrast to the former organisations and suggested a means by which the neo-liberal approach within the sector might be countered. Through speaking with the various local govermnent business managers contacted for this project, I concluded that managers of local-government-owned business operations have a strong institutional identification with the private sector. This identity is so strong that many of the managers interviewed have rejected the very notion that they are public employees of any sort. The managers have adopted an entrepreneurial approach because they see this as essential to gain professional legitimacy with their peers in the private sector. This has caused them to place distance between themselves and the owners of the business that they manage (that is, the councils), and the local citizens they ostensibly serve, to the extent that they have described their job as providing goods and services to customers rather than providing services for citizens. I will show that the adoption of such an attitude is inappropriate when placed within the context of local-government-owned and operated business concerns. From the point of view of European settlement, New Zealand is a very young country, especially in the administrative sector. To provide a background to this project and to suggest the main lines of development of local government in New Zealand, I have included a prologue that outlines the history of local government in New Zealand.

The CEO bonus of banking companies has become a hot media topic around the world accelerated by the recent financial crisis of 2007-2008 where the excessive pay and risk-taking in the banking sector were recognized. This has raised public concerns around executive remuneration and the transparency of the companies. According to the regulations, the bonus of the CEO is indexed to the firm´s performance. However, the compensation of many CEO’s has been paid out during the financial crisis although the firms have lost money. This has consequently led to rigorous regulations of the financial institutions with the attempt to ensure long-term focus and consider outstanding risk through variable remuneration payments.   Although the remuneration, and specifically annual bonus, has caught a lot of attention by the public and the media, it has been mostly overlooked by regulatory authorities and academics up until today. This research represents the first attempt to examine the disclosure and transparency of CEO annual bonus plans of twenty leading EU banks through the employment of in-depth and descriptive approach.. The purpose of this study is to explore the issue of CEO annual bonus plan with respect to the disclosure of the information provided in the banking companies’ financial reports of 2011. The level of transparency of the companies are scrutinized and measured accordingly to five bonus features, which may contribute to the transparency of annual bonus plans. The bonus plan is regarded as transparent if the majority of the following bonus criteria are fulfilled by the companies; (1) the application of simple targets through a single performance condition; (2) the application of published targets accessible to shareholders; (3) the disclosure of methods applied in order for shareholders and other stakeholders to determine whether the given performance target(s) has been fulfilled; (4) bonus payments in form of cash; (5) the disclosure of annual bonus cap.   The findings of this study show that a significant part of the banks can be considered as non-transparent due to the failure of fulfilling the given bonus plan features, meaning that the issue of disclosure and transparency of annual bonus plans should raise concern for shareholders and regulators, both on the EU-level and nationally. This study evidently shows that the level of information disclosed as to bonus plans of CEO various tremendously between the countries and sometimes also between the companies in the same country, which indicate the issue of disclosure and transparency of annual bonus plans need to be enhanced through regulations.

I organisationers begynnelse fanns en annan typ av verklighet mot den vi idag kan se. Dagens organisationssamhälle är starkt förändrat med en större globalisering och ett fragmenterat samhällsliv. Tillsammans med organisationers jakt på effektivisering och vinstmaximering skapas nya strukturer och former av organisering. Med dessa förändringar i organiseringen och organisationssamhället skapas även en ny verklighet för individer i VD-roller att verka i. Mer aktuellt än någonsin verkar också de många avhoppen och avskedanden av individer i denna roll vara. I min studie undersökte jag därför huruvida ansvar och krav på en VD är anpassade till dagens organisationssamhälle för att möjliggöra uppfyllandet av rollen. Denna frågeställning besvarar jag genom att studera vilka krav som ställs av omgivningen på individen i en VD-roll, hur individen i VD-rollen ser på sin roll och vad VD-rollen innebär i praktiken. Vad jag såg var att man i dagens organisering kan se en anpassning till den komplexitet som dagens organisationssamhälle innebär. Den ökade kunskaps-nivån i samhället och organisationerna som man kan se idag skapar en möjlighet till en ökad decentralisering som också medger en anpassning av ledarrollen. Jag såg dock en diskrepans i de krav som ställs av företagsstyrelsen på individerna i rollen mot hur de själva upplever innehållet i sin roll och där-igenom även sin person eftersom deras självidentitet påverkas till stor del av deras egenupplevelse av sin ledarroll. En diskrepans såg jag även mellan rollens praktik relaterat till både hur individen ser på sin roll samt hur omgivningen ställer krav på individen. Dessa delar anser jag bör ligga på företagsstyrelserna att arbeta med för att utforma sina krav anpassat till rollens praktik och individens egenupplevelse av rollen. Detta skulle kunna underlätta individernas möjlighet att uppfylla kraven på VD-rollen och lyckas i sitt arbete eftersom de idag har en mycket krävande arbetssituation med långa arbetsdagar och stora ansvar. / In the beginning of organisations there was a different kind of reality to what we see today. Today´s organisational society is profoundly altered with a greater globalisation and a more fragmented society. Together with the strive for increased efficiency and profit maximisation by the organisations, this leads to new structures and organisational models. These changes in the organising and organisational society also create a new reality for the individuals in a CEO´s role to operate in.  More topical than ever seem also the many defections and dismissals of individuals in this role to be. In my research I therefore studied whether responsibilities and requirements for a CEO are adapted to today´s organizational society to enable the fulfilment of the role. I reach the conclusion for this question by studying the requirements for the CEO role, the individual’s self-experience of the role and the practice of the CEO role. What I found was that an adaption to the complexity of today´s organizational society can be seen in today´s organisational models. The increased level of knowledge in society and organisations create an opportunity for greater decentralisation which also allows for an adjustment of the leadership role. I did, however, find a discrepancy in the demands made by the board of directors for the individuals in the role relative to their own self-experience of the role, and thereby also their persona as their self-identity is largely influenced by their self-experience of their leadership role. I also found a discrepancy between the practice of the role and the individuals self-experience of the role as well as the requirements made on the individual in the role. I consider these discrepancies to be the responsibility of the board of directors to ensure they are taken into account for when the requirements for the individuals in the role are defined. This could facilitate better possibilities for the individuals in the role to succeed as today´s reality includes a demanding working environment with long hours and great responsibility.

Įmonės vadovas yra neatsiejama įmonės organizacinės sistemos dalis, be kurios įmonė negalėtų įgyti teisių bei prisiimti pareigų. Tačiau ne tik buvimas juridinio asmens valdymo organu, bet ir jo darbuotoju, sukuria tam tikrą įmonės vadovo ir įmonės teisinių santykių kompleksiškumą. Šis kompleksiškumas pasireiškia tuo, kad iš vienos pusės įmonės vadovo, kaip juridinio asmens organo, santykiai su įmone yra reguliuojami civilinės teisės normomis, o iš kitos – jam, kaip ir kiekvienam darbuotojui, privalomas darbo teisės normų laikymasis. Toks įmonės ir jos vadovų santykių reguliavimas dviejomis savarankiškomis teisės šakomis, neretai sukelia sunkumų nustatant, kuri teisės norma vienu ar kitu atveju turi būti taikoma. Siekiant geriau suvokti įmonės ir jos vadovų tarpusavio santykių pobūdį, šiame darbe yra nagrinėjami pagrindiniai aspektai vienaip ar kitaip susiję tiek su darbo teisės, tiek su civilinės teisės reguliavimo dalyku. Todėl analizė apima įmonės vadovo teisinio statuso prigimties bei raidos tendencijų vertinimą. Įmonės vadovo teisinio statuso specifika sąlygoja kiek kitokį šio subjekto darbo teisinių santykių reguliavimą nei paprastų darbuotojų. Bandant atskleisti šiuos skirtumus yra analizuojami darbo sutarties, sudaromos su įmonės vadovu, skirtumai nuo panašių civilinių sutarčių, šių darbo sutarčių sudarymas, rūšys, sąlygos. Be to, aptariami kitokie nei paprastų darbuotojų darbo santykių su įmonės vadovu pasibaigimo pagrindai bei šių santykių pasibaigimo procedūros... [toliau žr. visą tekstą] / Chief executive is an essential part of company’s organizational system and a company could not obtain rights and assume obligations without it. However, being not only a governing body of a legal entity, but also its employee, gives a rise for certain complexity of legal intercourse between the company and its chief executive. This complexity means that on one hand intercourse between company and its chief executive as a governing body are regulated by the civil law, while on the other hand the labor law rules are also applicable to him as to every other employee. Such dual regulation of relations between the company and its chief executive raises some difficulties when determining which legal norm has to be applied in certain circumstances. With the intention to comprehend the nature of intercourse between the company and its chief executive, this paper deals with major legal aspects one way or another related to regulatory subject of both labor and civil law. For this reason the analysis include the assessment of the nature and the development tendencies of legal status of company’s chief executive. The particularity of its legal status determines somewhat different regulatory regime applicable to a chief executive comparing to labor law applicable to ordinary employees. Aiming to display these differences the employment agreements with chief executive are analysed in comparance with similar civil contracts, as well as conclusion, types and conditions of such labor... [to full text]