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Taiwans whale watching industry has been prosper rapidly since 1997 while not any law administering it .Due to free market structure the resource of whale watching would be excessly exploited and the whale watching industry will not exist any more. There are three research topics on the institutional design of the industry in my article. Namely , the administering department and its related rules for whale watching industry to be established, the cost analysis for governance structure of institution, and the study of franchise for Taiwan¡¦s current whale watching industry. According to Williamson¡]1991¡^,I present three kinds of organization style¡]i.e. market ,hierarchy organization and their mixed form¡^ and their key differences to figure out the most efficient one. And finally I come to a conclusion that the franchise is the most efficient of the three kinds of organizational style and can be a reference structure for making law on Taiwan¡¦s whale watching industry.

In the Gulf of Mexico offshore exploration and production (E&P) industry, oil company decision-makers desire to drill wells for exploration or development purposes. While a number of organizational arrangements are employed by firms in the E&P industry, most drilling arrangements can be categorized as one of two types of organizational structure based upon the allocation of planning and supervision responsibilities. Companies can employ internal drilling organizations (best-efforts) to plan and manage their drilling operations or choose to contract externally (turnkey) for these activities. The decision made by the exploration and production company as to which organizational form to employ can have significant impacts on the efficiency and profitability of any given well or drilling campaign. This research examines this choice of governance structure. This paper will examine the drivers of this decision using the theory of transaction cost economics. Regression models are specified and estimated for the turnkey drilling decision, and for the underlying cost functions of best-efforts and turnkey drilling. Results provide support for the transaction cost hypothesis as significant in the choice of governance. / text

abstract: 当前，上市公司的盈余管理问题已是我国资本市场中普遍存在的突出问题。一般来说，一些企业为了满足资本市场对于上市、增发等条件的要求,以及为有效推动企业的并购、重组等行为的顺利实现,甚至为了谋求公司管理层的个别利益,往往运用盈余管理等举措实施公司财报及关键指标的粉饰修正，让不知情的股民蒙受一定的损失。普遍分析显示，我国股市中民营企业比其他企业遭遇的问题和压力更多、更大、更突出,因此民营企业从客观上来说拥有更强的盈余管理动机。而从当前我国资本市场的实际情况来看，我国相关专家学者对盈余管理的系统性深入研究，一般都瞄准了上市企业群体或持续亏损企业，对盈余管理的研究不系统、不全面、不深入，这将对我国进一步提升盈余管理监管水平构成一定不利影响。当前，由于我国民企在自身管理及发展动力方面的特殊性,我国民企的管理、盈余管理特点和国外上市公司还存在着很大的不同,进一步深入研究我国民企上市公司自身管理方面的突出特点，以及其对企业盈余管理等方面的深层次影响,有助于监管层对症下药，更有针对性地研究出台全新的监管措施,进一步提升管理水平。这还可以为公司发展的决策层及相关会计信息使用人员提供一定的决策参考, 因此其拥有十分重要的意义。 本文首先认真总结分析了有关上市企业治理结构和盈余管理等方面的历史文献资料，依托当前资本市场上普遍运用的委托代理、内部人控制和契约等理论，系统研究了我国民企上市公司在自身治理结构方面的突出特征以及其对盈余管理方面所构成影响的深层次原理。在此基础上，本文通过2015-2017年我国上市企业数据，基于截面Jones模型对民营企业和非民营企业盈余管理程度进行测算和比较分析，发现民营企业盈余管理程度更高；从四个层面系统研究民企公司自身的治理结构突出特点,设立回归模型论证了民营企业独特的公司治理结构特征对盈余管理程度确实会产生影响；最后,本文进一步利用修正的费尔萨姆一奥尔森估价模型对民营上市公司盈余管理有公司价值的关系进行了验证，发现两者具有显著相关性。 / Dissertation/Thesis / Doctoral Dissertation Business Administration 2019

Aim: There is a growing body of literature that recognizes the importance of Social Enterprises (SE) to improve the welfare of society. Few empirical studies have attempted to investigate what are the challenges SEs face and how they manage them. A number of researchers have reported that SEs often have a negative connotation. The aim of this study is to investigate challenges social enterprises face in Sweden.Method: The study adopted a Qualitative approach. Primary data is gathered by interviewing 10 managers of social enterprise from 5 different SEs in Sweden. The interview was made in three different locations, Gävle, Uppsala and Tierp. De-coding the qualitative research data through content analysis, an interpretive analysis was used classifying the data concerning responses by highlighting important messages.Findings and Conclusion: SEs face diverse challenges: Funding, Public Image, Sales, Network and Cooperation, Governance/Structure, Leadership and Management. One of the more significant finding to emerge from this study is that, the foundations-access to finance is one of the critical challenges on which the fate of each SE depends. Most of the times, societies do not acknowledge the role of social enterprises and the values they bring to the society. From this, SEs cannot attract support of any kind. SEs lack the understanding and significance of marketing. Making people understanding SEs’s role, would provide them with a positive public image and thereafter support.Suggestions for future research: The study has a small sample size and results cannot be generalizable. A natural progression of this work is to analyse: Challenges on SEs with focus on Society, The impact of Society on SEs, Public identity of SEs and importance of Society.Contribution of the thesis: Dependency on fundraising, grants and donations are heavily connected with widespread lack of understanding the impact of SEs on society. SEs managers should apply different marketing tactics to communicate their role in welfare of the community.

This dissertation examines the organizational aspects of fish and wildlife management for Native American nations. Fish and wildlife management is an arena of great importance to many Native nations in subsistence, economic and cultural realms. Additionally, fish and wildlife, being common-pool resources, offer interesting management challenges. My research focuses on what happens when Native American nations exercise self-determination in this arena which requires them for both political and practical reasons to interact with state and federal governments and for economic reasons to deal with markets, all while attempting to meet the needs of their nations. Using fuzzy-set qualitative comparative analysis and drawing upon survey and case study research with Native American fish and wildlife programs, I examine how tribes manage their fish and wildlife resources and with what results.This research helps identify under what conditions tribes may achieve various management goals. In some important ways, tribes are limited in what they can do, particularly in regards to land base size and degree of jurisdiction over non-Indians. More importantly, however, this research identifies some of the many ways tribes can work to take charge of or support tribal fish and wildlife management without having to appeal to outsiders. While there are some very real limitations to fish and wildlife management external to tribes, within those limits, tribes have opportunities to assume and be effective in resource management.This dissertation also provides evidence to suggest that as tribes are better able to determine their own management and governance paths, elements of clan structures and logics develop where the organizational literature would predict they would not. Studying tribal fish and wildlife programs in particular offers an examination of these clan-like features typically found only on the societal fringes. Perhaps even more importantly, this dissertation research demonstrates that there are different governance structures, or logics, co-existing and operating in hybrid forms. For tribes, these hybrid structures create some challenges and inconsistencies that more pure governance structures would not. Nevertheless, these hybrid structures also allow for flexibility and effectiveness in responding to the diverse stakeholders invested in or influencing tribal fish and wildlife management.

A produção de leite, especialmente no contexto da agricultura familiar brasileira, é considerada uma atividade que extrapola os aspectos puramente econômicos e produtivos. Sendo assim, exerce, sobretudo uma função social entre as famílias agricultoras, principalmente por contribuir com a ocupação da mão de obra familiar e, por permitir rendimentos com ingressos mensais, possibilitando a manutenção e a permanência das pessoas no meio rural. Uma importante característica da produção leiteira na agricultura familiar é sua organização em associações/cooperativas, as quais se tornam importantes devido as estruturas de mercado observadas no setor primário da produção. Com esse pano de fundo, a pesquisa foi conduzida por meio de um estudo de múltiplos casos com o objetivo de analisar as estruturas de governança que predominam nas transações realizadas pelas organizações cooperativas de produção de leite no território Cantuquiriguaçu/PR. Para isso, tomou-se como orientação teórica os aportes da Economia dos Custos de Transação - ECT e, utilizou-se da Análise Estrutural Discreta Comparada para interpretação dos dados. A investigação de campo revelou a existência de três grupos de cooperativas no conjunto dos vinte municípios que compõem o território: o primeiro, composto por sete cooperativas que permaneciam ativas na captação de leite, com operações a montante e a jusante na atividade; o segundo grupo, composto por três cooperativas que haviam encerrado suas atividades de captação de leite, mas permaneciam parcialmente atuantes junto aos seus associados; e, o terceiro, composto por três cooperativas que haviam sido liquidadas. Estas três últimas foram descartadas da investigação pela impossibilidade de se realizar a entrevista com o presidente, seguindo o mesmo procedimento dos outros casos. Nas três cooperativas não ativas na captação de leite, a investigação foi realizada, com objetivo de identificar quais os fatores e/ou motivos que conduziram-nas a esta decisão de encerrarem à atividade de captação junto aos seus associados. Nesse sentido, as entrevistas revelaram que: a concorrência do mercado (preços, pressão de outras empresas etc.), a falta de agregação de valor ao leite e o baixo poder de negociação por preços, além do oportunismo dos agentes, foram considerados os principais fatores desta decisão nas cooperativas. Por outro lado, a investigação nas demais cooperativas, consideradas ativas na captação do leite, tiveram o objetivo de caracterizar as transações, identificando aspectos dos pressupostos comportamentais e por seu turno à análise das estruturas de governança adotadas. Ao observar as características das transações realizadas pelas cooperativas e, alinhando-as com os aportes teóricos da ECT, conclui-se que a estrutura de governança que mais se verificou nos casos estudados foi a bilateral baseada em relações contratuais predominantemente informais e do tipo relacional. Utilizando-se da análise estrutural discreta comparada, os resultados demonstraram que a forma de governança observada nas cooperativas está em concordância com as indicações teóricas da ECT, a qual considera o grau de especificidade dos ativos como elemento chave para essa definição. Portanto, no caso das cooperativas estudadas, o grau de especificidade dos ativos observado não pode ser classificado nem como baixo, o que orientaria para uma governança via mercado e nem como alto, o que seria orientador para uma governança hierárquica, prevalecendo dessa forma uma estrutura intermediária, as quais são classificadas pela ECT como modos híbridos. / Milk production, especially in the context of Brazilian family farming, is considered an activity that goes beyond purely economic and productive aspects. Therefore, this production has, particularly, a social function among farming families, mainly because it contributes to the occupation of family labor force, and because it allows monthly incomes, enabling the maintenance and the permanence of families in the rural. An important feature of dairy production in family farming is its organization in associations / cooperatives, which becomes significant due to the market structures observed in the primary production sector. With this background, this research was conducted through a multiple case study with the objective of analyzing the governance structures that predominates in the transactions carried out by cooperative organizations of milk production in Cantuquiriguaçu / PR territory. In order to accomplish it, we used the contributions of Transaction Cost Economics (ECT) as theoretical guidance and the Comparative Discrete Structural Analysis to interpret data. The field research revealed three groups of cooperatives in the twenty municipalities that constitute the territory: the first one, composed of seven cooperatives that remain active in milk collection, with upstream and downstream operations; the second group, composed of three cooperatives that had closed down their milk collection activities, but remain partially active with their members; and the third one, consisting of three cooperatives that had been liquidated. The latter were discarded from the investigation due to the impossibility of conducting the interview with their president, following the same procedure of the other cases. Our aim to investigate the three cooperatives that were not active in the milk collection was to identify the factors and/or reasons that led to this decision of closing down the collection activity with their members. In this sense, the interviews revealed that: market competition (prices, pressure from other companies, etc.), lack of value added milk and low price negotiation power, besides the opportunism of agents, were considered the main factors for the cooperatives to take this decision. On the other hand, our purpose to investigate the cooperatives that considered active in milk collection was to characterize transactions, identifying aspects of behavioral presuppositions and, for its part, to analyze the governance structures adopted. Through observations of characteristics of the transactions carried out by the cooperatives, and aligning them with theoretical contributions of the ECT, we concluded that the governance structure that was most verified in the cases studied was the bilateral one based on contractual relationships, predominantly informal, and of relational type. Using the comparative discrete structural analysis, the results showed that the form of governance observed in cooperatives is in agreement with the theoretical indications of ECT, which considers the degree of asset specificity as a key element for this definition. Therefore, regarding the cooperatives we studied, the degree of asset specificity observed cannot be classified either as low, which would guide market governance or as high, which would be a guideline for hierarchical governance, thus prevailing an intermediate structure, which is classified by ECT as hybrid modes.

<p><strong>Problem:</strong> How do the born global firms overcome challenges and sustain performance in international markets through their competences, routines, and corporate governance structure?</p><p><strong>Purpose:</strong> The purpose of this thesis is to explore the competences, routines, and corporate governance structure of born global companies, and understand their role in overcoming challenges of early internationalization and sustaining performance in international markets from early days.</p><p><strong>Method:</strong> This research is conducted as multi-disciplinary, consisting of literature from International Business and Strategic Management. Relevant data is collected through six in-depth interviews with executives of born global companies from Sweden and Norway. Qualitative analysis has been used at data analysis stage.</p><p><strong>Originality: </strong>This study contributes to literature by examining relatively neglected areas of born global companies; competences, routines, and corporate governance structure. It is also original in distilling a wide literature to explore challenges of born globals.</p><p><strong>Conclusion: </strong>Our research reveals that despite their small size and limited resources, born global companies engage in competence building and leveraging activities, establish early international routines, and construct flexible governance structures to overcome challenges and achieve performance in the global arena.</p>

Problem: How do the born global firms overcome challenges and sustain performance in international markets through their competences, routines, and corporate governance structure? Purpose: The purpose of this thesis is to explore the competences, routines, and corporate governance structure of born global companies, and understand their role in overcoming challenges of early internationalization and sustaining performance in international markets from early days. Method: This research is conducted as multi-disciplinary, consisting of literature from International Business and Strategic Management. Relevant data is collected through six in-depth interviews with executives of born global companies from Sweden and Norway. Qualitative analysis has been used at data analysis stage. Originality: This study contributes to literature by examining relatively neglected areas of born global companies; competences, routines, and corporate governance structure. It is also original in distilling a wide literature to explore challenges of born globals. Conclusion: Our research reveals that despite their small size and limited resources, born global companies engage in competence building and leveraging activities, establish early international routines, and construct flexible governance structures to overcome challenges and achieve performance in the global arena.

This paper examines the non-profit organization Friskis&amp;Svettis in order to gain insight into whether governmentality is used and if it is being used in what way. Furthermore we analyzed the requirements and consequences that that may have developed out of this governance structure. To get answers to the questions asked in this paper, a qualitative approach has been taken by the use of interviews with officials at Friskis&amp;Svettis Uppsala. The conclusions drawn from the survey is that there are factors that indicate that governmentality is used within the organization by way of the use of guidelines which can be seen as a technique to control individuals and point them in the desired direction, and the follow-ups that can verify that the guidelines are being followed by the officials. The guidelines and the follow-up have also been an organizational requirement. A subsequent impact that was found is that certain leadership styles may be rewarded and that certain criteria on the personal level in terms of which individuals fit within the organization can be created. / I denna uppsats undersöks den ideella organisationen Friskis&amp;Svettis med syfte att få insikt i huruvida självstyrning finns, vilken är vår teoretiska utgångspunkt, samt hur den i sådana fall tar form.  Ett vidare intresse har varit att analysera vilka krav och konsekvenser som kan komma att utvecklas ur denna styrningsform. För att få svar på undersökningens frågeställningar har en kvalitativ ansats använts genom intervjuer med funktionärer vid Friskis&amp;Svettis Uppsala. De slutsatser som dragits från undersökningen är att det finns faktorer som pekar på självstyrning inom organisationen, dels passens riktlinjer som kan ses som en teknik för att styra individerna i önskad riktning, och dels uppföljningar som kan kontrollera att riktlinjerna efterföljs av funktionärerna. Riktlinjerna och uppföljningarna har även funnits som organisatoriska krav. En efterföljande konsekvens som funnits gäller hur vissa ledarstilar kan komma att premieras samt hur kriterier på det personliga planet vad gäller vilka individer som platsar inom organisationen kan skapas.