<p>This literature study aims to identify international best practice concerning the role of the board and more particularly that of the independent director in ensuring good corporate governance. The study is based on sources which include a large contingent of up to date sources on the subject ranging from newspaper articles, journal articles, various corporate governance codes, company reports and reports on governance such as Cadbury and Higgs.</p>

Small to median enterprises have been played an important role in Taiwan¡¦s economic development. There are quite many studies about the characters of small to median enterprise in Taiwan these years. However, there is a common fact that has been ignored for a long time, which is the economic activity involving degree of boss¡¦s wives is fairly high. Not only the high participating rates, but also the influential roles they play in practical economic activities. There are still few studies talk about boss¡¦s wife from the managerial view. Therefore, to combine the related literatures, with the deep interviews with boss¡¦s wives, this thesis wants to draw a vivid picture of the managerial roles, managerial capacities and how do they really work of boss¡¦s wives in the small to median enterprise from the managerial angle. Besides, the studies about boss¡¦s wife are mostly general descriptions. There are no comparisons between different types of boss¡¦s wives. Hence, will boss¡¦s wives of different types play different roles in their own companies is also a topic that this thesis wants to discuss. Consequently, the following propositions are proposed in the terms of the inductive inference of interviewing with the fifteen boss¡¦s wives and reviewing the related literature extensively. Proposition 1¡GThe main tasks of the boss¡¦s wife in self-own company are financial management, key job management and internal affair management. To compare with business functions, those tasks are focused on partial produce management, human resource management and financial management. Proposition 2¡GThe division of labor of boss and boss¡¦s wife highlights the complementarity. Boss¡¦s wife helps boss with company affair. She always do the things that boss can not do or he doesn¡¦t want to do. Proposition 3:¡GThe content of tasks and roles of boss¡¦s wife in the small to median enterprise will change when the company is going to enlarge or become more stable. The tasks of boss¡¦s wife become simpler and more invisible. Boss¡¦s wives only focus on financial management and supervision then. Proposition 4¡GThe managerial roles of boss¡¦s wife in the small to median enterprise can be divided into two groups: apparent and invisible roles. The apparent roles are the authority possessor with no formal position, internal communication channel and parents who take care of employee. The invisible roles are substitute and adviser for boss. Proposition 5¡GDue to focusing on low professional skill activities, internal affair and employee management, the management capacities that boss¡¦s wife highlights are interpersonal skill, communication skill and conceptual skill. The weak point is technical skill. As to the managerial level, the high, middle and low level are all included in the managerial roles that boss¡¦s wife play in small to median enterprise. Proposition 6¡GThe boss¡¦s wife with related professional background has more participation in the core value related jobs. And the boss¡¦s wife with professional financial background has played the more influential role in the financial management. Proposition 7¡GAs to the decision making, boss¡¦s wife with related professional experiences has more right of participating and predominating. Boss¡¦s wife with financial professional has played the professional financial adviser for boss. And the boss¡¦s wife with no special background has no particular emphasis on tasks content and decision making. Proposition 8¡GAs to the usage of professional capacities, related background do help boss¡¦s wives with their jobs a lot. And the boss¡¦s wife with no related experiences needs to get more professional knowledge and skills through self-learning and groping.

This study is designed to investigate the development of managerial activities and competency of chief executive officers ( CEO ) or superintendents in major healthcare organizations. We used activity competency model ( ACM ) to perceive the importance of managerial activities, skills and knowledge required for them. A survey was designed based on ACM for data collection which includes twenty managerial activities and fourteen competency required to effectively perform these activities. Through personal interviews and questionnaire, the data were collected from ten CEO or superintendents for analysis. The results from this study implicate the setting organizational vision and mission, crisis management, positive ethical work and inspiring or supporting subordinates as the most important managerial activities; analysis and problem solving, leadership, communication and coordination and system thinking as the most important competency. These results can be served as guideline for recruiting and training the chief executive officers of healthcare organizations.

The purpose of this research is about inquiring into the following two matters¡GWhether managerial competencies and stressors of a chain store manager affect one¡¦s job performance by the full mediation through one¡¦s stress coping, Meanwhile,what¡¦s the differences among managerial competencies,stressors,stress coping,and job performance under different personal traits. The research was presumed, experimented, verified, and completed through ways of Factor Analysis, One-Way ANOVA, and Regresion Analysis by the post survey, replied by 98 out of 200 samples in 48% efficient returning. The results of research are listed as following¡G 1.Problem solving abilities in managerial competencies make a notable impact to job performance. Leading abilities in managerial competencies only make a notable impact to financial job performance. Human relations abilities and personal effectiveness in managerial competencies make a notable impact to managements of commodities and stores as well as managements of employees and customers. 2.Personal factors in stressors make an evident impact to job performance. 3.Escape stress in stress coping makes a notable impact to financial job performance. Control stress in stress coping makes a notable impact to job performance of both managements, commodities and stores as well as employees and customers. 4.Problem solving abilities in managerial competencies make a notable impact to stress coping. Human relations abilities and personal effectiveness in managerial competencies make a notable impact to stress coping of control stress. 5.Organization factors of stress make an evident negative influence to both control stress and escape stress. Personal factors of stressors make a notable impact to control stress, escape stress and symptom management. 6.Managerial competencies and stressors, going through the full mediation of stress coping, make notable impacts¡G (1).Problem solving abilities and leading abilities in managerial competencies, going through the full mediation of escape stress of stress coping, make a notable impact to financial job performance. (2).Problem solving abilities of managerial competencies, going through the full mediation of control stress of stress coping, make a notable impact to job performance of both commodity and store managements. (3). Problem solving abilities and leading abilities in managerial competencies, going through the full mediation of control stress of stress coping, make a notable impact to job performance of both employee and customer managements. 7.A store manager with different traits makes a notable impact to the managerial competencies, stressors, stress coping and job performance.

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Abstract In the wake of diversification and rapid changes in market needs, corporations have to deal with ever increasingly strict demands imposed by both customers and competitors that concern prompt supply, complicatedness in manufacturing technology, life cycle of product, and competition from within the industry. To be able to respond without any delay, consolidate their organization, and take control of operation so as to gain the ultimate advantage in competition, local small businesses must have access to a complete set of managerial accounting information that can constantly reflect the operation of each process and the correctness of information, provide strategic basis for decision making, and provide a mechanism for forecasts and advance warnings. However, selecting a set of electronic tool software that is suitable to a business is more important than anything else in gaining advantage in competition. For the present, Enterprise Resource Planning (ERP) is considered the most viable software that can integrate the internal processes of a business to effect business reengineering and connect with suppliers and consumers to achieve electronic information flow for the system. ERP is an integrative system that has been widely implemented in recent years. It has an outstanding purpose: to help plan and manage enterprise resources in an all-inclusive and integrative manner so that the business can achieve high operating efficiency and immediate improvement, reconstruct its strategic advantages, and reorganize and restart itself. It deserves our investigation whether managerial accounting information can, through the effective application of ERP system, provide corporations with prompt evaluations and make decisions for them and bring about tangible benefits in management. Therefore, this research has defined the major purposes that follow: 1. Pertinent information obtained by local small businesses when they initiate ERP can be subsequently used as the basis for evaluations when others initiate local small businesses. 2. Local small businesses, in implementing ERP, find reasonable analysis or solutions for difficulties they encounter, which will enable other businesses in the future that initiate ERP to reduce possibility of making mistakes and costs by planning in advance and taking preventing measures. 3. Understand how ERP after being initiated by local small businesses help accounting personnel enhance their functions in making spreadsheets and carrying out accounting control, and elevate their analytical skill. 4. Understand that after being initiated into local small businesses, ERP can enable managerial accounting information to bring up effectiveness to users or managers. This research, using case corporations as the subjects of study, was designed to understand the impact of ERP after being initiated on the degree of application of managerial accounting information. As to research design, literature review provided theoretical foundation. Methodology of taking grounded theory, part of qualitative research, was taken to understand the actual meaning of background environment of these corporations. Based on the nature of facts, data were collected, summarized and analyzed through questionnaire survey an case depth interview, to find out how a case corporation is related with managerial accounting information before and after it initiates ERP and to discover the support and impact given by an enterprise after it obtains managerial accounting information. The aspects of such an impact can be used by this corporation to improve or adjust its operation and provide corporations that have not initiated ERP or decided to initiate ERP with self inspection and suggestions to shorten the time frame for initiating ERP, reduce wastes on resources, ensure the effectiveness of using managerial accounting information, gain access to more opportunities so as to ensure perennial existence and create competitive edge for the corporation.

The objective of the current study was to provide an initial empirical test of the Schneider, Smith, and Sipe (2000) multilevel model of personnel selection. The Schneider et al. (2000) model expanded the traditional approach to validating selection systems to include the impact that selection systems have on the broader organizational system. The current project provided an empirical test of this model by extending the traditional individual-differences approach to validation research and including group- and organization-criteria (e.g., unit-level performance and customer satisfaction). Using a quasi-experimental design, archival data from a managerial development and selection program were analyzed to examine several relationships proposed in the Schneider et al. (2000) model. The current study provided limited support for the Schneider et al. (2000) model. There were several limitations in the current study associated with the use of archival data, but the current study provides an initial indication of practical problems associated with empirically testing the model. While intuitively appealing, testing the Schneider et al. model in applied settings may prove to be a practical challenge because of the nature and complexity of the data required to do so. Although the current study provided limited support for the model, there were some interesting findings that warranted additional examination. Findings from the current study may be informative for both researchers and practitioners. Ideas for future research related to the Schneider et al. (2000) multilevel model of personnel selection are also offered.

This dissertation is an exploration, development and application of a theory on the effects of managerial succession on organizational performance in the public sector. Public management is a field of study within public administration that is gaining momentum and is strengthening both its theoretical and empirical bases. In this dissertation I build upon the very small literature on managerial (or executive) succession to develop a theory of the effects of managerial succession on performance. I posit that in the short-term performance will decrease; however, over time organizations that have had a succession event will see an increase in performance. I employ the use of three unique datasets: Texas school district superintendents, British local education authorities, and Major League Baseball field managers. All datasets have particular strengths that allow for a more complete empirical analysis. What we find is that, while there appears to be no significant relationship between managerial succession and performance in the year following the succession event, there is a positive and significant event over time. Furthermore, in the British analysis, which is designed to test a similar organization to the Texas analysis yet in a vastly different organizational structure, we find no significant relationship between performance and succession.

By the increasing using of global teams within organization, it is eagerly for us to understand how the ¡§team¡¨ form and work, and more importantly, ¡§what¡¨ makes it work. This research focus on the trust issue, which may be increased by proper managerial behaviors and HRM practices to increase knowledge innovation. The research was conducted using a qualitative approach; case details were collected from global teams involving at least two different nationalities. The research aims to investigate the influences of managerial behavior, HRM practices and trust on knowledge innovation in global teams. Findings reveal that different industries of global team tend to apply different knowledge innovation strategies. Moreover, HRM practices and managerial behaviours have significant and positive impacts on trust to raise knowledge innovation in global teams.

This study examines the three-way interactive effects of organizational commitment¡B perceived environmental uncertainty and the perceived usefulness of the use of management accounting systems (MAS) information on the relationship of managerial performance. In addition, this research supplements the conclusion of Gul(1991), that is, the prospect of perceived environmental uncertainty can moderate the effect of the usefulness of MAS information leading to improved managerial performance was under the premise of managers with high organizational commitment. Our conclusion could also be regarded as the extension of the research of Mia and Chenhall (1994). The results indicate that aggregation characteristic of MAS information is the key characteristic of the interactive effects. The responses of 138 managers, drawn from manufacturing departments of Taiwanese public companies, to a questionnaire survey were analyzed by examining the regression equations for the three-way interaction model.