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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
391

IL GRUPPO LOMBARDO DELL'UNIONE CRISTIANA IMPRENDITORI DIRIGENTI (UCID), DALLA FONDAZIONE (1945) AI PRIMI ANNI '70

MILANESI, SILVIA 10 July 2019 (has links)
Il Gruppo Lombardo dell’UCID fu costituito a Milano l’11 maggio 1945 per iniziativa di uomini provenienti dall’ambiente dell’Azione Cattolica, del SEDAS e dell’ICAS, nonché importanti esponenti dell’imprenditoria, del management e del mondo bancario lombardo e milanese del tempo. Scopo primo dell’Associazione era “formare gli aderenti ai principi della morale professionale e […] promuovere l’attuazione del pensiero sociale nel campo dell’industria e del lavoro”. Il Gruppo Lombardo è stato studiato con riferimento al periodo compreso tra la sua costituzione e la fine degli anni Sessanta/primi Settanta. In particolare, data l’importanza attribuita già da Statuto all’attività di formazione, ci si è concentrati sulla sua proposta formativa, sia da un punto di vista religioso e morale che tecnico e con riferimento a tematiche economiche, politiche, sociali o connesse all’attualità del tempo. Infine, si è presa in esame anche l’esperienza del Segretariato UCID di Servizio sociale e delle assistenti sociali collocate tramite tale ufficio presso diverse sedi della Giovanni Bassetti S.p.A. / The Gruppo Lombardo had been founded in Milan on 11th May 1945 by a group of people belonging to the Italian Catholic Action or to other Catholic bodies and that were, at the same time, important Lombard entrepreneurs, managers or bankers. The Association’s main aim was to spread among its members the knowledge of the principles of the Catholic social doctrine and to encourage their use in everyday working life. The Gruppo Lombardo was studied from its foundation up to the late 1960s/early 1970s. More precisely, because of the importance given by the Association to training and education, we focused on its initiatives in these fields; moreover, we examined also the case of the Segretariato UCID di Servizio sociale and of social workers belonging to this office but working for Giovanni Bassetti S. p. A.
392

Potencialidades e desafios do M-learning para o desenvolvimento de competências empreendedoras de microempreendedores individuais

Silva, Juliana Vitória Vieira Mattiello da 19 June 2017 (has links)
Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-09-27T13:25:43Z No. of bitstreams: 1 Juliana Vitória Vieira Mattiello da Silva_.pdf: 2383128 bytes, checksum: 1cd451c92d4a9262fcda8bef7770eac1 (MD5) / Made available in DSpace on 2017-09-27T13:25:43Z (GMT). No. of bitstreams: 1 Juliana Vitória Vieira Mattiello da Silva_.pdf: 2383128 bytes, checksum: 1cd451c92d4a9262fcda8bef7770eac1 (MD5) Previous issue date: 2017-06-19 / Nenhuma / O Microempreendedor individual (MEI) é a pessoa que trabalha por conta própria e se legaliza como pequeno empresário. Pressupõe-se que esses empresários enfrentem dificuldades em participar de processos de capacitação, em razão do tempo e de recursos escassos, pois, pelo fato de trabalharem sozinhos (ou com pouca ajuda), a participação em capacitações presenciais é inviável, na maioria das vezes. Por outro lado, sabe-se que há uma variedade de tecnologias disponíveis no mercado, como Tecnologias da Informação e Comunicação (TICs) móveis, que viabilizam o Mobile Learning. Dessa forma, entende-se que o M-learning são processos de aprendizagem apoiados pelo uso de tecnologias da informação ou comunicação móvel e sem fio, onde a característica fundamental é a mobilidade dos aprendizes (SACCOL; SCHLEMMER; BARBOSA, 2011), possibilitando que os MEIs aprendam em seu próprio contexto, onde a aprendizagem pode ser situada, autêntica, personalizada e colaborativa. O objetivo central desta pesquisa é analisar as potencialidades (affordances) e os desafios do M-learning para o desenvolvimento de competências empreendedoras de Microempreendedores Individuais. Utilizou-se o método Design Science Research (DSR), na geração de um artefato - um método de capacitação de MEIs na modalidade m-learning, usando como plataforma o aplicativo whatsapp. O processo da pesquisa seguiu as etapas da DSR (entendimento do problema, sugestão, desenvolvimento, avaliação e conclusão), e os resultados gerados em cada etapa tornaram-se oportunos para compreender as vantagens e os desafios da modalidade M-learning. Na ocasião do entendimento do problema, compreendeu-se as competências a serem desenvolvidas sobre o ponto de vista teórico, bem como o entendimento das abordagens de aprendizagem a serem consideradas: a da aprendizagem situada (LAVE; WENGER, 1991) e da pedagogia da autonomia (FREIRE, 1996). Realizou-se também uma survey com 206 empreendedores individuais, permitindo compreender as suas principais necessidades de capacitação; se buscam (ou não) capacitar-se, por quais meios e a quais TICs teriam acesso. Na etapa de sugestão de problema, deu-se a elaboração do método de capacitação sob a ótica das abordagens de aprendizagem adotadas no estudo. Na etapa de desenvolvimento, aplicou-se o artefato (método) com uma 1ª turma da capacitação, com 30 MEIs. Após essa realização, o artefato foi avaliado, aprimorado, e, depois reaplicado com uma 2ª. Turma de capacitação envolvendo mais 45 MEIs. Na etapa de avaliação, foi possível avaliar o artefato, identificando os atributos desenvolvidos da competência empreendedora, as potencialidades e os desafios da modalidade testada. Finalmente, compreendeu-se que as potencialidades (affordances) do M-learning contribuíram significativamente para o processo e viabilização da capacitação, identificadas como: acesso à multimídia, conectividade, informação e captura de dados, presença social, aprendizagem personalizada, interação, colaboração, motivação, expressão emocional, representação de conhecimentos e suporte a vários pontos de entrada e caminhos de aprendizagem. Quanto aos desafios do m-learning, percebe-se dois aspectos: 1) aspectos externos da tecnologia (internet, custo, uso de dados, memória) e 2) aspectos de ordem pedagógica e contextual, que, acredita-se, foram parcialmente superados. Porém, observou-se que essa modalidade possibilitou desenvolver alguns atributos da competência empreendedora ligada à categoria de negócio e gestão, sendo elas: habilidades de gestão, habilidades financeiro-orçamentárias e habilidades operacionais do negócio. / The Individual Microentrepeneur (IM) is the person who works on their own account and becomes a small entrepreneur under the law. It is assumed that these entrepreneurs face difficulties to take part of qualification processes due to lack of time and scarce resources, because since they work alone (or with little help), taking part of onsite qualification trainings is not feasible, most of the times. On the other hand, it is known that there is a variety of technologies available in the market, such as the mobile Information and Communication Technologies (ICT), which makes Mobile Learning feasible. In this way, M-learning is understood as learning processes supported by mobile or wireless information and communication technologies, where the major characteristic is the mobility of the learners (SACCOL; SCHLEMMER; BARBOSA, 2011), allowing the IMs to learn in their own context, where learning can be situated, authentic, personalized and collaborative. The main objective of this research is to analyze the potentials (affordances) and the challenges of M-learning for the development of entrepreneurial competences of Individual Microentrepreneurs. The method Design Science Research (DSR) was used to generate an artifact — a method of qualification of IMs through M-learning, using the Whatsapp application as platform. The research process followed the steps of the DSR (understanding the problem, suggestion, development, evaluation and conclusion), and the results generated in each step were crucial for the understanding of the advantages and challenges of the M-learning modality. During the period of understanding the problem, the competences to be developed under the theoretical point of view were comprehended, as well as the learning approaches to be considered: the situated learning (LAVE; WENGER, 1991), and the pedagogy of autonomy (FREIRE, 1996). A survey was also carried out with 206 individual entrepreneurs, through which their main qualification necessities were known; if they try (or not) to get qualification, through which means and to which ICTs they would have access to. During the problem suggestion step, the qualification method, under the point of view of the learning approaches adopted during the study, was developed. During the development step, the artifact (method) was applied to the first group of qualification, with 30 IMs. After that, the artifact was evaluated, enhanced and, later, applied to the second group of qualification, with other 45 IMs. During the evaluation step, it was possible to evaluate the artifact, identifying the attributes developed for the entrepreneurial competence, the potentials and the challenges of the tested modality. Finally, it was understood that the potentials (affordances) of M-learning had a key role for the process and viability of qualification, which are: access to multimedia, connectivity, information and data collection, social presence, personalized learning, interaction, collaboration, motivation, emotional expression, knowledge representation and support to several entry points and ways of learning. In terms of M-learning challenges, two aspects stand out: 1) technology external aspects (internet, cost, data use, memory) and 2) pedagogical and contextual aspects which, it is believed, were partially outdated. However, it was possible to observe that this modality allowed the development of some attributes of entrepreneurial competence related to the category of business and management, which are: management skills, financial and budgeting skills and business operational skills.
393

Empreendedorismo por engajamento e “sustentabilidade projetual”: leitura dos processos dos designers empreendedores, pelo design estratégico

Rodrigues, Keyla Copes 27 March 2018 (has links)
Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2018-08-06T13:37:49Z No. of bitstreams: 1 Keyla Copes Rodrigues_.pdf: 1987606 bytes, checksum: 4681c6575c4750859b811e19e5c579ff (MD5) / Made available in DSpace on 2018-08-06T13:37:49Z (GMT). No. of bitstreams: 1 Keyla Copes Rodrigues_.pdf: 1987606 bytes, checksum: 4681c6575c4750859b811e19e5c579ff (MD5) Previous issue date: 2018-03-27 / Nenhuma / Os designers estão atuando em diversas frentes e empreendendo na busca pela transformação de mundo. A sustentabilidade é um valor que esses designers-empreendedores frequentemente compartilham. Não se trata de empreendedorismo por necessidade (não são obrigados a empreender para sobreviver) ou por oportunidade (não empreendem em uma oportunidade de mercado cuja relação entre risco e retorno seja claramente vantajosa). Trata-se de um empreendedorismo por engajamento, pois as empresas são criadas por acreditarem na causa da sustentabilidade. Inicialmente, de fato, a sustentabilidade é uma vocação de seus negócios, sendo característica dos projetos que elaboram e implementam e, assim, identificamos o conceito de projeto sustentável. Logo, porém, eles entendem a dificuldade de sustentar seus negócios em um sistema socioeconômico que atribui uma importância secundaria à sustentabilidade. Se torna necessária uma elaboração estratégica que permita uma sustentabilidade projetual, na qual a sustentabilidade compõe um par com o projeto, não exatamente como sua vocação, mas como característica substantiva que garanta sua possibilidade. O objetivo da dissertação é compreender a sustentabilidade projetual nos processos elaborados pelos designer-empreendedores. Para tanto, a presente pesquisa exploratória realizou entrevistas em profundidade com designers-empreendedores. Além de identificar e definir os conceitos citados, a pesquisa descreve as características desses empreendimentos e dos designer-empreendedores. / The designers are performing on several fronts and undertaking the search for world transformation. Sustainability is a value that these entrepreneurial designers often share. They are not entrepreneurship by necessity (they are not obliged to undertake to survive) or by opportunity (they do not engage on a market opportunity whose relationship between risk and return is clearly advantageous). This is an entrepreneurship through engagement, because companies are created because they believe in the cause of sustainability. Initially, in fact, sustainability is a trend of its business, being characteristic of the projects elaborated and implemented, and thus we identify the concept of sustainable project. Soon, however, they understand the difficulty of sustaining their business in a socioeconomic system that attaches secondary importance to sustainability. It becomes necessary a strategic elaborateness that allows a project sustainability, in which sustainability works with the project, not exactly as its trend, but as a substantive characteristic that guarantees its possibility. The objective of the dissertation is to understand the sustainable project in the processes elaborated by the designer-entrepreneurs understand the articulation of the processes of strategic design and entrepreneurship, in the scope of sustainability, elaborated by the entrepreneur-designers. To this end, the present exploratory research conducted in-depth interviews with designers-entrepreneurs. In addition to identifying and defining the aforementioned concepts, the research describes the characteristics of these enterprises and entrepreneur-designers.
394

Att falla för grupptrycket : Hur unga entreprenörer kan sälla sig till kluster för att hantera osäkerheter rörande företagande / Falling for peer-pressure : How young entrepreneurs can manage uncertainties regarding business venturing by turning to clusters

Larsson, Therese January 2011 (has links)
Tidigare forskning har visat att det finns ett stort intresse bland unga i Sverige att starta företag. Det har också uppenbarats att det finns brister i ungas kunskaper om företagande och entreprenörskap, och de vet inte heller hur de skall gå tillväga för få den kunskapen. De faktorerna påverkar ungas företagande negativt och hämmar dem i deras önskan om egenföretagande. Syftet med denna uppsats är att undersöka vilka specifika faktorer som hindrar unga från att starta företag, det vill säga vilka osäkerheter de upplever i den industriella omgivningen och hur de kan hanteras. I ett försök att finna metoder som hjälper unga att hantera de osäkerheter som upplevs har jag undersökt hur klusterteorin kan underlätta företagandet. Klusterteorin skapades av Michael Porter i slutet av nittonhundratalet och visar på hur företag kan erhålla konkurrensfördelar genom att samlas i industriella kluster. Till det empiriska materialet har jag använt mig av sekundärdata i form av en undersökning utförd av Nutek 2008. Jag har också genomfört en fallstudie med tre företag som opererar i klustret Textil- och Modefabriken.I analysen har jag kunnat identifiera att de osäkerheter som unga upplever är finansiella; hur verksamheten skall finansieras, operationella; hur effektivt företaget kan drivas, samt konkurrensmässiga; om förmågan att konkurrera med andra. Med hjälp av kluster kan de osäkerheterna hanteras då kluster gör unga till bättre företagare med större kunskap om branschen, minskar deras ekonomiska otrygghet och bidrar med en social miljö som främjar deras innovation och ökar den teknologiska utvecklingen.Previous research has shown that there is a great interest among young people in Sweden to start a business. It has also become apparent that there are gaps in young people’s knowledge about business venturing and entrepreneurship, as well as their ability to obtain that knowledge. These factors affect entrepreneurship among young people negatively and it inhibits them in their desire to start at business. The purpose of this paper is to examine the specific factors that prevent young people from starting a business, that is, the uncertainties they experience in the industrial environment and how they can be managed. In an attempt to find methods that can be used to help young people manage the perceived uncertainties I have researched how cluster theory can facilitate entrepreneurship. Cluster theory was created by Michael Porter in the late twentieth century as way to show how businesses can achieve a competitive advantage by congregating in industrial clusters. For my empirical material I have used secondary data in the form of a survey carried out by Nutek in 2008. I have also done a case study with three companies that operate in a cluster called Textil- och Modefabriken.I have identified that the nature of the uncertainties perceived by young people are financial; how the business will be financed, operational; how effectively they will be able to run the business, and competitive; the ability to compete with others. Through the use of clusters these uncertainties can be managed as clusters can turn the young people into better entrepreneurs with a greater knowledge of the industry, as well as reduce their financial insecurities and provide them with a social construct that increase innovation and technological advancements. / Program: Textilekonomutbildningen
395

Questioning women's empowerment through tourism entrepreneurship opportunities : the case of Omani women

Salim Al Mazro'ei, Lubna Badar January 2017 (has links)
This thesis adopts critical feminist theory, which is a combination of both critical theory and feminist theory, to explore the nature and experiences of Omani women involved in tourism entrepreneurship with particular regard to empowerment. Several studies have identified the potential role of tourism entrepreneurship to empower women due to the many benefits that it provides. However, this potential, and the extent that it empowers women, has been questioned. A review of the literature on women in tourism entrepreneurship reveals that there are several issues that have theoretical and practical implications for women's empowerment through this activity. Furthermore, a review of the development studies literature indicates that there are many prevailing issues and debates surrounding the concept of women's empowerment thatmerit further investigation. The fieldwork for this research took place in Oman during 2013-­‐2014 and included an examination of a hosting group, sewing group and a number of women tourism entrepreneurs. Participant observations and semi-structured/unstructured interviews were conducted to collect information about these women. Thematic analysis was used to analyse the collected information and to develop three ethnographic case studies. The findings of this research reveal that tourism entrepreneurship does not inevitably bring about empowerment for Omani women. It is far from being an activity for women's individual and collective empowerment, given that the scope for such remains dependent on the embedded environment and is influenced by the nature of tourism enterprise work. An empirically informed conceptual framework was developed from the data to present this phenomenon. A grounded conceptualization was also developed from the data to conceptualize the process of women's empowerment for Omani women in tourism entrepreneurship. Theoretical implications of the findings areidentified in relation to the appropriate use of the concept of women's empowerment in tourism research. Practical implications of the findings are also identified in relation to local and international tourism organisations that utilises tourism entrepreneurship opportunities for women's empowerment purposes.
396

DOPADY SVĚTOVÉ HOSPODÁŘSKÉ KRIZE NA TRH PRÁCE / The impact of global economic crisis on Czech labour market

Kupec, Ondřej January 2011 (has links)
The main topic of this master thesis is to analyze the development of (un)employment rate at Czech labour market between the years 1998 -- 2011 with the major focus on period after the impacts of economic crisis. Another goal of this essay is to evaluate and analyze the impact of the economic crisis on various labor market indicators together with sensitivity of each gender on the performance of the Czech economy. Theoretical part of essay will explain the basic concepts through the literature. The analysis will focus on comparing and evaluating the development of unemployment rates in selected regions and unemployment by gender. The method used is a comparative analysis of development of regional and gender unemployment which will be then interpreted with time series and geometrical interpretation. Theoretical foundations are confronted with the results of analytic work which enables to provide a comprehensive evaluation.
397

O saber empreendedor: diretrizes curriculares para elaboração de programas para formação de empreendedores com base na Escola Progressiva de John Dewey: reflexão e proposta

Ribas, Raul 17 October 2011 (has links)
Made available in DSpace on 2016-04-27T14:30:49Z (GMT). No. of bitstreams: 1 Raul Ribas.pdf: 1737199 bytes, checksum: f547cfeb92ac7e4996a36ed691b1bf40 (MD5) Previous issue date: 2011-10-17 / This thesis aims to contribute to the state of the art for the area of education related to the formation of entrepreneurs. From a bibliographical and documentary, was select by hypothesis, the epistemological of Progressivism, developed by John Dewey through the conceptual analysis, proved to be more suitable for such programs. From the model resulting from the Experimental School of Progressivism, were developed curriculum guidelines for the training of entrepreneurs, independent of the activity of the origin of action taken. Based on these guidelines and in professional and academic experience of the author, was prepared to recommend a program for training of entrepreneurs, which detail the content and materials available, allows your application transcends the academic sphere, to also achieve a practical utility. This second possibility of applying this theory corresponds to the author s desire to contribute, beyond the theoretical aspects, to increase the chances of success for individuals who begin theirs initiatives to undertake / Esta tese pretende contribuir com o estado da arte para a área de ensino relacionada com a formação de empreendedores. A partir de uma pesquisa bibliográfica e documental, selecionou-se, por hipótese, a linha epistemológica do Progressivismo, desenvolvido por John Dewey que, pela análise conceitual, comprovou ser a mais adequada para programas desta natureza. A partir do modelo da Escola Experimental decorrente do Progressivismo, foram desenvolvidas diretrizes curriculares para formação de empreendedores, independente da atividade de origem da ação de empreender. Com base nestas diretrizes e, na experiência profissional e acadêmica do autor, foi elaborada uma sugestão de um Programa para Formação de Empreendedores, cujo detalhe do conteúdo e do material disponibilizado, permite que sua aplicação transcenda o âmbito acadêmico, para também atingir uma utilidade prática. Esta segunda possibilidade de aplicação desta tese corresponde ao desejo do autor em contribuir, além do aspecto teórico, para aumentar as chances de sucesso para pessoas que iniciam na atividade de empreender
398

Promoting entrepreneurs and economic growth through entrepreneurship programmes : a new role of Saudi universities

Almahdi, Hassan January 2015 (has links)
The Kingdom of Saudi Arabia (KSA) is a wealthy country but faces multiple economic and social challenges. Economically, the country depends almost entirely on a single natural resource i.e. oil, which will be eventually exhausted. About sixty seven percent of Saudi’s native population is under 30 years of age and about 30 percent of 15-29 years old Saudis are unemployed. The country thus needs to diversify its economy and create job opportunities for its young unemployed population. A way forward in this regard could be supporting and promoting young people to engage in economic and entrepreneur activities, which could be facilitated by entrepreneurship education. Entrepreneurship has long been considered as a driver of innovation, a generator of employment opportunities and a potential wealth creator for both individuals and organisations. Academic literature supports the belief that with appropriate entrepreneurship education the number of would-be entrepreneurs can be increased. This study investigated the impact of entrepreneurship education programmes (EEPs) on entrepreneurial attitudes and intentions amongst university students in the KSA. The conceptual model tested in this research was based on the Theory of Planned Behaviour. Based on a quantitative approach, a self-administered questionnaire was distributed to two groups: participants studying entrepreneurship courses as part of their degrees (to be known as EEPs Group) and participants not undertaking any entrepreneurship studies as part of their courses (Control Group). The data collection took place at the beginning of the semester (Pre-test/t1) in April 2010 and at the end of the semester (Post-test/t2) in July 2010. After screening, a final matched sample of 491 completed questionnaires for the EEPs Group and 184 for the Control Group was used for data analysis. The results of this empirical study revealed that the intention to become self-employed was positively and significantly correlated to attitudes regarding self-employment, to subjective norms and to perceived behavioural control. However, for entrepreneurial education, the intention to become self-employed was neither positively nor significantly correlated with new business start-up activities. For policy-makers in KSA, the study provides useful insights into the situation of entrepreneurship education, will aid planners in universities and the KSA government to address unemployment of young by creating greater entrepreneurial awareness, and thus, hopefully, jobs through entrepreneurship activities. This study has confirmed that EEPs has a significant contribution in developing entrepreneurial attitudes among university students. Thus, entrepreneurial skills could be inculcated in the younger Saudi generation early on in their lives by institutionalising enterprising and entrepreneurship knowledge, skills and culture through education and learning starting from the high school level to the university level. In addition, there is a need for changing behaviour and intentions towards, and creating awareness about, entrepreneurship and self-employment among Saudis using different channels of communications such as the electronic media including the social media.
399

Progress on the Economic Empowerment of Female Entrepreneurs in Kenya's 30% Preferential Public Procurement Policy

Mohammed, Rukaya 01 January 2019 (has links)
In Kenya, a 2013 presidential directive reserved 30% of government procurement opportunities for enterprises owned by women, youth, and persons with disabilities to promote economic empowerment; however, as of 2016, female entrepreneurs continued to be outpaced by their male counterparts. The lack of policy evaluation from the female entrepreneur perspective limits the ability to assess progress and identify obstacles. Through purposeful sampling and semistructured interviews, this qualitative phenomenological study obtained the perceptions of the implementation and impact of Access to Government Procurement Opportunities (AGPO) on economic empowerment from the perspective of 20 female entrepreneurs in Kenya previously awarded procurement contracts. Responses were coded and analyzed thematically using Moustakas's modified van Kaam method in the context of the policy feedback theory and empowerment. Five themes emerged from the female entrepreneurs' experiences: (a) enhanced economic empowerment; (b)improved potential to earn new government contracts motivated enrollment in the AGPO; (c) access to business development services enhanced competitiveness to obtain government tenders; (d) negative financial impact due to government-delayed payments for goods and services; and (e) success impeded by procurement officers' incompetence, corruption and harassment. Social change may be promoted through the economic empowerment of women being maximized with stronger implementation and regulation of this affirmative policy primarily through a streamlined application process, prompt payments for services rendered, flexible funding, and regulated competent and ethical procurement practices.
400

我國企業投資大陸限制與財務報表管理之研究 / The research of the constraints about investment in China and financial statement management

劉曼如 Unknown Date (has links)
隨著經濟全球化、分工化的趨勢下,我國企業為提升競爭力並獲取更高的利潤,逐漸將企業轉移至大陸。根據投審會的統計,台灣企業單一年度在大陸的核准投資金額已從初期1991年的1.74億美元,成長至2002年的67.23億美元,去年2010年更達到146.17億美元,中國大陸已取代美國成為台灣最大的對外投資地區。然而兩岸之間敏感的政治因素,政府對於投資大陸之上限、技術及資本市場一直存在相當之限制,使得台商為了規避相關法規之限制,掙脫「台資」身份投資中國大陸的枷鎖,紛紛以各種合法及不合法的管道突圍。 有鑑於違規投資大陸事件層出不窮,我國遂於2008年放寬投資大陸之相關規定,其中影響最鉅的為投資上限淨值,將其從40%改為60%。雖然限制條件放寬了,但是投資大陸上限仍舊存在,對於投資大陸需求較高的企業,為提高投資大陸的金額,可能會透過各種管道,其中包括盈餘管理之可能。 本研究即在探討我國相關法令中,對於企業投資中國大陸的限制存在那些限制,而企業為了規避這些限制可能採取那些手法,並以計算投資上限的淨值作為主要的研究標的,探討公司是否會進行淨值管理。本研究實證結果顯示,投資大陸比例接近其限額之企業,相較於投資大陸比例很低的企業,確實較有可能透過盈餘管理,以達到提高投資中國大陸限額的目的。 / With the tendency of global economic development and collaboration, it is necessary for our enterprises to transfer their operating center to China in order to promote competition and get more profit. According to the statistics by Investment Commission, the approve amount to invest in China from Taiwanese entrepreneurs in a year has increased from 0.174 billion in 1991 to 6.723 billion in 2002. In 2010, the amount is up to 14.617 billion. Mainland China has substituted for the US to become Taiwan’s major investment area. But the sensitive political issues between two sides of Taiwan Strait make Taiwan government establish many constraints, including the upper limit for investment in China, the technology and the capital market. To avoid the regulations of constraints and the “Taiwanese identity”, Taiwanese entrepreneurs use many legal and illegal ways to invest in China. Because illegal events about investment in China emerged one after another incessantly, our government relaxed a part of the regulations in 2008. The most influence in the regulations of constraints is the upper limit for investment; it changed from 40% to 60%. Although the constraints have relaxed, the upper limit for investment still exists. For those enterprises with higher investment demand, there is still a possibility for them to use ways to enhance the investment amount, including earnings management. The purpose of this research is to clarify the regulatory policy of Taiwan government toward investment in China, and the ways enterprises use to avoid the constraints. Besides, the main object of research is net worth which is calculated for the upper limit for investment. The empirical results demonstrate that enterprises whose investments are close to the upper limit are more likely to use earnings management to enhance the investment amount than enterprises whose investments are far away from the upper limit.

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