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Who's Political Linkages is Critical? Diversification Implications by Family Member's Political Linkages in Largely Family Business Groups in TaiwanYang, Anne 18 June 2010 (has links)
¡@¡@By utilizing longitudinal data over 10 years, this research tries to examine the relationships between distinctive political linkages by family members and the diversification implications in family business group in Taiwan. The past researches have highlighted that the political linkages established by family members have significant influence on the family business group¡¦s diversification. However, there is little researches examine who¡¦s political linkage is critical in determining the diversification decision in family business group. From social capital viewpoint, this research tries to investigate the diversification implications of political linkages established by three family roles, i.e., the founder, the sons, and the marriage roles, in family business groups. The results reveal that the founder¡¦s informal political linkages have significantly positive influence on the diversification. Furthermore, the political linkages established by marriage roles do not reveal significant influence on the group¡¦s diversification. However, the son¡¦s political linkages have distinctive influences on the diversification decision. In that, the son¡¦s formal political linkages have significantly negative influence on diversification, but the son¡¦s informal political linkages have significantly positive influence on diversification. The results indicate that the differential roles in family business groups have distinctive influence on the strategy decisions. The results provide insightful theoretical and practical implications in diversification issue and political linkages issues in largely family business groups.
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Political linkages, diversification strategy, and performance in large financial family business groupsChang, Nai-Chung 11 July 2012 (has links)
The study aims to analyze the impact of political linkage on diversification strategy and firm performance. Previous studies indicate that firm¡¦s political linkages will generate performance impact in emerging economies. However, whether firm¡¦s political linkages will generate performance implications are underestimated. By utilizing
longitudinal data in financial family business groups in Taiwan, this study tries to examine the relationships among political linkages, diversification strategy, and family business group¡¦s performance from the social capital viewpoint. The results indicate that in the current database, the higher level of formal political linkages, the higher degree of diversification in family business groups. Moreover, diversification strategy will
generate mediated impact on the relationship between formal political linkages and performance in family business groups. In that, the consideration of diversification will lower the performance implications by formal political linkage in family business
groups. The family business group¡¦s formal political linkageswill generate distinctive impact on diversification strategy and performance in emerging economies. The results provide referable value in addressing political linkages issues in family business groups in Asia.
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The Antecedents of Corporate Foundations in Large Family Business Groups in Taiwan: An Analysis from Resource Dependence ViewpointChang, Wei-Tsung 13 July 2011 (has links)
¡@¡@Corporate foundations initiated by large family enterprises are usually explained from the social responsibility viewpoint. In that, the family initiated the corporate foundations to achieve the social responsibility in the society. However, what is the possible control role of corporate foundations in family businesses is seldom investigated. By utilizing the over-eight-year data in Taiwan¡¦s family business groups, this study tries to investigate the antecedent of corporate foundations in large family business groups from the resource dependence theory and institutional theory viewpoint. The results indicate that the family ownership and family management will influence the control of corporate foundations in large family business groups in Taiwan. Specifically, the more likely that the family members involve in key decision-making roles in the group, and the more likely that the family members will utilize pyramidal ownership structure to control the multiple affiliates in the group, the more likely that the family members will serve as the key decision-making roles in the corporate foundations in the family business groups. The findings provide a power explanation in initiating corporate foundations in family business context. Moreover, the findings indicate that the corporate foundation play a key role in the share-controlled relationships in the large family business groups. The results provide referable values in discussing the non-profit organizations roles in family business group¡¦s control issues.
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As principais dificuldades para implementação de inteligência fiscal nas empresas: uma contribuição baseada em um estudo de casoGonçalves, Antonio Luis Borges 14 October 2011 (has links)
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Previous issue date: 2011-10-14 / This research seeks to identify the main difficulties for Implementation of the Fiscal
Intelligence - Competitive Intelligence stemmed - and the Information Technology
area of the controller, in order to perform ITS providing the function of decisionmaking
process with useful information, based on the scenario current state of
Artificial Intelligence, developed by collection agencies. Methodology for this
research was exploratory type Chosen, Which includes an empirical study and a
single case study, with analysis and company information, the object of study. In the
empirical part was the review of the literature for the Theoretical background, date on
the concept of the Comptroller and Importance in organizations, ITS roll, The
Importance of information in organizations, the generation of competitive intelligence,
organizational intelligence and intelligence tax. In the Practical part of the case study
was first prepared a roadmap for guiding the composition of three models of the
questionnaire to be answered by professionals of the Following six Sectors:
Controlling Fiscal Management and Information Technology, a company owned by a
family group, connected to the segment of perfumery and cosmetics, with Both
wholesale and retail sales, the market targeted Characterized by the Manaus Free
Zone (three research participants) and another for a Free Trade Area, also called the
Market Place, with independent structures and independent administration,
Represented by the Northern Region of Brazil (three research participants). With
research, it Becomes Possible to observe the situation of the company object of
study before and after Implementation of the intelligence structure seeking to Fulfill
Obligations in full tax principal and accessory to it using an ERP system and
Business Intelligence. With the Questionnaires Concluded That it was the business
intelligence tool Can help in controlling function of Their Providing reliable, useful and
timely decision-making through flexible and dynamic, Providing, as a consequence,
the improvement of processes and time generation of digital files designed to meet
the governmental entities / Esta pesquisa busca identificar as principais dificuldades para implementação da
Inteligência Fiscal − provinda da Inteligência Competitiva e da Tecnologia da
Informação à área de controladoria, com o objetivo de exercer sua função de suprir o
processo decisório com as informações úteis, baseando-se no cenário da situação
atual da Inteligência Artificial, desenvolvida pelos órgãos arrecadadores. Para tanto
foi escolhida metodologia de pesquisa do tipo exploratória, que contempla um
estudo empírico e um estudo de caso único, com análise e informações da empresa,
objeto de estudo. Na parte empírica houve a revisão da literatura para o
embasamento teórico, com dados sobre o conceito e a importância da Controladoria
nas organizações, o seu papel fundamental, a importância da informação nas
organizações brasileiras, a geração de inteligência competitiva, inteligência
organizacional e inteligência fiscal. Na parte prática, do estudo de caso, foi
primeiramente elaborado um roteiro norteador para a composição de três modelos
de questionário a serem respondidos por seis profissionais dos seguintes setores:
Controladoria Fiscal, Diretoria e Tecnologia de Informação, de uma empresa
pertencente a um grupo familiar, ligado ao segmento de perfumaria e cosméticos,
com vendas tanto no atacado quanto no varejo, segmentada por um mercado
caracterizado pela Zona Franca de Manaus (três participantes da pesquisa) e outro
por uma Área de Livre Comércio, também chamada de Mercado Local, com
estruturas independentes e administração independente, representada pela Região
Norte do Brasil (três participantes da pesquisa). Com a pesquisa torna-se possível a
observação da situação da empresa objeto do estudo antes e depois da
implementação da estrutura de inteligência fiscal buscando satisfazer plenamente as
obrigações principais e acessórias utilizando-se para isso de um sistema ERP e de
um Business Intelligence. Com os questionários foi possível concluir que a
ferramenta de Business Intelligence pode auxiliar a controladoria na sua função de
prover informações confiáveis, úteis e tempestivas ao processo decisório, por meio
de flexibilização e dinamicidade, proporcionando, como consequência, a melhoria
dos processos e do tempo na geração de arquivos digitais destinados a satisfazer os
entes governamentais
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