Today's business environment is characterised by organisational dependence on information and communication technology. At the same time, this reliance on information technology and systems (IT/IS, hereafter IT) has given rise to concerns about how to evaluate IT investment initiatives. Issues such as the popular 'productivity paradox' and the broader 'value for IT money' (e.g., Brynjolfsson and Hitt 1998; Davern and Kauffman 2000) debate have further fuelled the extensive research in the area of IT investment and assessment. However, a review of current literature reveals a number of differences between IT investment assessment literature and traditional capital budgeting literature, particularly in the way that the entire decision making process is rarely discussed in IT investment decision making research. Instead, much attention has been focused on project justification or evaluation alone. Thus, it was argued for this research that an emphasis on the entire decision making process - from IT planning and analysis to post-implementation evaluation - is important, as potential organisational and other contextual variables that may not be apparent at the evaluation stage, can be better identified and appreciated. Another theme that this research seeks to investigate is the applicability and practicability of current IT decision making theories and evaluation methods discussed in the literature. Considering the breadth and depth of existing research in this area, IT investment decision making is, however, still seen as problematic today (e.g., Mahmood and Mann 2000). In particular, the literature reports a polarisation of empirical evidence towards the use of either over-optimistic or over-pessimistic forecasts of IT performance and return on investment (e.g., Irani et al. 1997). Thus, the usefulness of these theoretical models and techniques cannot be seen as clearly established. As a result, no single theory or technique can be said to be unequivocally successful in helping firms to evaluate IT investment opportunities and to identify where IT value lies. This discrepancy between the desired and the actual outcomes of IT investment decision making highlights a possible gap between what is offered in theory by researchers and what is used by practitioners. Gaining an understanding of the underlying issues associated with this gap is important, as its existence raises questions about the veracity of recent theoretical developments in IT investment decision making methodology. Hence, the research problem investigated in this research is: What is the level of applicability and practicability of the current theories and techniques relevant to IT investment decision making and evaluation, as observed in large Australian companies? To address the research question, this research was conducted by two studies. The first study adopted a survey methodology to establish the specific decision making content and process involved in IT investment. The collected data from this part of the research were used for both descriptive and inferential statistics analysis purposes. The second study consisted of three convergent interviews, which examined the significant institutional contexts that might influence the decision outcome, further adding meaning to the findings of the first study. The key findings of the research are that the planning, evaluation, and post-implementation evaluation activities for IT investments have not been performed widely and consistently. Although sophisticated evaluation methods have been developed over the years, they do not appear to have provided a satisfactory answer to improve IT decision making practice. It appears that the underlying problem with IT investment decision making cannot be explained by the inadequacy of the adopted evaluation techniques alone, and answers must also lie elsewhere. Two potential problem areas were found to be organisations' unenthusiastic attitude towards IT, and a general lack of applicability and practicability of current decision making and evaluation theories. The unenthusiastic attitude towards IT is explained by several factors as identified in this research. Particularly, they were related to: (1) difficulty with forecasting future business needs, (2) lack of time for sufficient IT planning, (3) performance of past IT investments leading to IT conservatism, (4) IT being generally seen as operating costs, (5) budgetary constraint, (6) competitors' imitation leading to undifferentiated or similar technology/process, (7) technologies fast becoming obsolete, and (8) organisation complexity, power structure, and existing policy and procedures all making change difficult. It was suggested that without fundamentally changing the way technology is perceived and treated by the business community, the value of IT will continue to be questioned and IT investment decision making will continue to be difficult. The lack of applicability and practicability of contemporary decision making and evaluation theories was also found to be significant, with very few organisations considering them to be useful. Four key factors impeding adequate system planning and evaluation were also uncovered: (1) business necessity remains a main IT driver, (2) IT is accepted as a cost of being in business, (3) users' IT needs must be met responsively, and (4) IT is inherently difficult to evaluate with any accuracy. As a result, organisations were often found to adopt the following evaluation strategies: (1) situational, rather than systematic evaluation, (2) a cost-management approach to evaluation, often resulting in the use of an excessive discount rate or cost of capital, (3) waiting for the technology in question to mature before investing. The contribution of this research is that it has both theoretical and practical significance. The theoretical significance of this research arises from insights into the existing body of theory and further, from theorising about the decision making practices as adopted by large Australian companies. At the same time, this research also serves as a practical reference for the development of decision making practice and policy. Only with a clear understanding of the important aspects involved in IT investment decision making, can organisations define and approach their investment tasks more successfully.

This study investigated the use of competencies for human resource management in seven Australian companies. Despite advocacy for the use of competencies by Government Committees and Task Forces (For example Carmichael (1992), Mayer, (1992) and Karpin, 1995), and the existence of competency standards for eighty per cent of the Australian workforce, the competency approach has not been widely adopted. A review of the literature indicated that the term competency had several meanings with different implications for its use depending on the meaning. The study looked at how individuals have defined the term and applied the approach to human resource management practices. Interviews were conducted with Human Resource and Training managers, and operative staff in companies using competencies. How they defined the term, described the rationale for using competencies, and applied competencies to selection, training, performance appraisal and remuneration were determined. Case studies were written for each company to describe their particular application of competencies. Competencies were found to be defined in several ways by those interviewed. Some advantages of using competencies in human resource management applications were found. The amount of work involved in introducing the competency approach was described as a reason why competencies have not been more widely adopted.

This thesis is a culmination of a research of a particular branch of Corporate Law, which has grown in several major parts of civilized jurisdictions. The thrust of the study was to evaluate the past, present and the future of a particular type of action known in Corporate Law under the umbrella of shareholder remedies - the 'Derivative Action' with emphasis to develop the law in one jurisdiction profiting from another. The research thus reveals how, when and where the so called action originated, the initial effects these actions had on the corporate world including shareholders, companies and related persons natural or juristic. Though much has been written by way of books, treatises and articles and several researches have dealt with the common topic shareholder remedies in its broad perspect, there is no separate study carried out on this topic in its global context with a comparative focus. This study has therefore given me the drive, initiative and courage to look at the conceptual view or the macro view of the so called 'Derivative Action' with of course special emphasis on the Australian and Sri Lankan jurisdictions in its micro aspects. This, I believe is the first time anyone has undertaken such a task. The study thus travels through distant roads of common law action to the statutory form of the action in the relevant jurisdictions and finds it driving with much purpose in jurisdictions such as Australia and Sri Lanka which are both in the transitional era from the common law action to the statutory action. The research is based on the collection of material namely, case law - Australian, Sri Lankan and international on the matters in issue, Legal treatises on the subject matter local and international, Law reform material - Australian, Sri Lankan and international on the topic, Bills and Statutes available on the topic in Australia, Sri Lanka and other countries. I have met resource personnel with regard to Law Reform in several jurisdictions on the matters in issue and visited the Australian Stock Exchange and the Colombo Stock Exchange. The research findings depend mainly on the electronic data available in addition to resources available at the University of Canberra, the Australian National University, Colombo Law Library, The Colombo Law Society Library and the Sri Lanka Supreme Court Judges' Chambers Library and the Sri Lanka Attorney General's Department Library. Visits to the McGill University in Montreal, Canada and the corporate law sector in New Zealand, including Universities and Law Offices in Christchurch and Auckland too has helped me considerably in the process. Review of the literature of the proposed statutory Derivative Action in Australia and the proposed statutory Derivative Action in Sri Lanka, are based mainly on; Enforcement of the duties of directors and officers of a company by means of a statutory derivative action (Report No. 12) Companies and Securities Law Review Committee. (November 1990.), Corporate Practices and the Rights of Shareholders (Report of the House of Representatives Standing Committee on Legal and Constitutional Affairs) Parliament of the Commonwealth of Australia. (November 1991.), Report on A Statutory Derivative Action Companies and Securities Advisory Committee. (July 1993.), Corporate Law Economic Reform Program (CLERP) Proposal Paper No 3 (1997), the CLERP draft legislative provisions (1998), Australian case law on the application of the common law Derivative Action, both in the High Court and in individual States and Australian articles on Derivative Action as a common law remedy and on the introduction of the statutory action. In the Sri Lankan context, the proposals in Sri Lanka for the statutory Derivative Action and the case law in Sri Lanka on the application of the common law remedy has been referred to. Other literature include, material available on the Canadian formula of Derivative Action, including Statutes, Rules, case law, articles and other relevant data, material available on the Derivative Actions in the United States, material available in New Zealand on Derivative Actions, material available in England on Derivative Actions, namely on the common law approach, case law, articles, Bills, Rules and other connected material, Statutes on Derivative Actions in other jurisdictions at present and Hong Kong proposals for a statutory Derivative Action, to name some. The aforesaid material and the review of the same have assisted the study as follows: -To place the past, present and the future of the common law Derivative Action. -Examine the objectives of the Derivative Action. -The operation of the common law aspects of the action. -The benefits of the statutory form of the action. -Experiences of other countries in the recent past on the subject. -The Australian reform process presently underway. -The best experiences in Australia with regard to case law. -To evaluate whether the remedy should be limited to fraud on the minority or whether it should be extended further even to negligence. -How best Sri Lanka could benefit from the Australian formula of the statutory form of the action. -To evaluate whether the proposed model of the statutory action in Sri Lanka is adequate in view of the Australian and other accepted formulae on the subject. -Whether the common law action should be expressly abolished in Sri Lanka. -Consider the possible introduction of the best methods to Sri Lanka. Finally, the research speaks for itself the need for a statutory Derivative Action for Sri Lanka in the future, to be an improvement on the Canadian, New Zealand and Australian models. The research findings, especially in its conclusions and recommendation in Chapter 8, will no doubt help to improve the proposed statutory Derivative Action in Sri Lanka in a small way.

Bibliography: leaves 462-479. "... to provide a basis for understanding countertrade practices. In particular, however, it aims to provide assistance to trading parties to identify the problems associated with various forms of countertrade and to give them guidance in drafting countertrade contracts in the light of Australian law.".

<p>The aim of this study is to research environmental factors and their impact among manufacturing companies in Umeå. In order to capture the essence of environmental impacts , two research questions were asked; which environmental factors are considered, and in what context are they evaluated among manufacturing companies in Umeå, and how are stakeholders an implication on corporate environmental efforts for manufacturing companies in Umeå?</p><p>First and foremost relevant theories were discovered, using several databases. Second, they were incorporated into a conceptual framework, where their relationship and characteristics were displayed. The theories were then transformed into themes, which became the foundation of the interview guide.</p><p>The study was conducted by interviewing six manufacturing companies with more than 10 employees in Umeå. The interviews were semi-structured, and a mixture of telephone interviews and in-person interviews. An analysis of the empirical material was undertaken, by analyzing the data using the theories found during the information search.</p><p>Almost all participating companies consider environmental factors in one way or another, according to the findings of this study. Further, the customers were concluded to be the most important stakeholder in leading to environmental reform among the companies. However, other stakeholders were also recognized by the respondents, and had an impact in for the stakeholders’ specific circumstances.</p>

<p>Despite the vital role that statutory auditing plays in enhancing trust or credibility over the financial statements of business entities, most member states in the European Union community have decided to grant a waiver or exempt small companies from the service in order to reduce administrative burden and cost for these companies. In Sweden this is still a proposal that will be in effect by 2010. Since accounting has become the way firms measure their performance, auditing has also become an increasing need for users of accounting information such as stakeholders. This paper presents an investigation on the banks opinion and reactions about the new proposal or legislation concerning small companies in Sweden that will be exempted from statutory auditing. The study is focused on the banks perspective since banks are key players in providing funds to small companies and enabling their survival. In granting loans to companies, banks always require them to provide audited financial statements for assurance and credibility purpose. Thus our empirical findings have been carried out through the inductive research method based on three interviews undertaken with some personnel of the management of three major banking institutions in the city of Umea and Skelleftea. From this study we found that though statutory audit will be removed for small companies by government, banks will still require these companies to provide them with audited financial statements when it comes to granting loans to companies. Unfortunately, this policy may backfire as it opens the floodgates for companies to manipulate by keeping low figures to avoid tax or high to increase credibility.</p>

<p>Frequently discussed in different contexts, corporate strategy and strategic planning is something</p><p>which importance hardly will diminish over the coming years as competition grows harder. The needs</p><p>for companies to think ahead of their business operations have grown increasingly during the</p><p>decades.</p><p>From the viewpoint of an independent researcher I have decided to look at Swedish companies</p><p>operating in Sweden and abroad. I want to know how the strategic planning process takes place in</p><p>these companies, in order to give an insight to what the process could look like in Sweden today.</p><p>My research question has been: How is strategic planning perceived in Swedish companies?</p><p>I have selected some different theories from the university library’s collection of databases,</p><p>respectively dealing with leadership, outsourcing, business intelligence et cetera.</p><p>These theories are the foundation of the semi-structured and by telephone, in-person and internet</p><p>performed interviews with seven different managers at some selected companies in different</p><p>businesses, mainly located in northern Sweden. Asking questions based on the underlying theories I</p><p>have been able to draw some conclusions about the planning processes in the studied companies.</p><p>The study shows that almost all companies have some kind strategic planning process and that more</p><p>or less all of them to some extent consider some of the theories employed in the theory chapter.</p><p>While only two companies seemed to be quite strict, the rest had some emergent semi-structured</p><p>strategic plan with much flexibility, which is not necessarily wrong.</p>

<p>This dissertation intends to describe how small Swedish companies experience the handling of financing in China. Which include describing how small Swedish companies have chosen to finance their establishment, and whether Myers Pecking order theory is applicable. Further more, to show the inquired companies attitude towards external equity, and if any problems are experienced, connected to reaching long-term external finance. The specifikation of the problem for this dissertation is, How do small Swedish companies established in China experience the handling of financing? And to answer the specification of the problem a quantitative approach has been used. The data was gathered through a survey sent out to a number of small Swedish companies established in China. The definition of small Swedish companies has been set to less than 100 employees, and furthermore, established in China under any of the entry modes WFOE, FICE, Joint Venture or Rep/Sales Office.</p><p>The over all conclusions for this dissertation, are that internal finance is preferred, and in general is the use of external finance insignificant among small Swedish companies established in China. What can be concluded from this is that Myers Pecking order theory is applicable. Further more, there are strong indications that the inquired companies do not experience any financial gap, or in general any imminent problems surrounding reaching external finance. Important to add to the conclusion is that just because there are no imminent problems, does this not signify that companies do not experience any problems at all reaching external finance.</p>

<p>Asian companies have turned to be multinationals. Many factors could be the reasons of this phenomenon, these days, cooperation strategies, especially, co-branding is an issue. Therefore, this study pursues to study which contexts Asian companies face and how Asian firms use co-branding. This study will study three cases: LG-PRADA, Sony-Ericsson, and Lenovo-IBM of co-branding. This research will analyze each case company’s portfolio with regional matrix and study how company use co-branding with co-branding typology. After reading this paper, readers can have an integrative view over Asian companies’ contexts and its co-branding strategy as its growth strategies.</p>

<p><strong>Purpose</strong>- Previous literatures focus on  the  technology spillover from multinational companies to local companies. However, the great threats generated from spillover to subsidiaries were omitted. The purpose of this paper is to explore the variables which can help subsidiaries control the technology spillover.</p><p><strong>Methodology</strong>-  First a conceptual model is developed, which will then be used to map out how subsidiaries can control their technology spillover. An Adidas' local representative in China is used during the case study.</p><p><strong>Findings</strong>-  Findings indicate  that there is a possibility to  control  the technology spillover by adopting certain variables. There  are  however,  no omnipotent variables to  stop  the technology spillover. Thus the selection of variables employed needs to consider that products have different attributes.</p><p><strong>Value</strong>- This paper stresses the importance and the very necessity of controlling technology spillovers. Furthermore, it maps influencing variables and tests, whether these variables work in real case.</p>