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La convergence en matière de droit applicable aux sociétés cotées de l’Union européenne : qui s'assemble se ressemble / Convergence regarding the law applicable to listed companies in the European Union : those who flock together are birds of a featherPapadima, Raluca 16 October 2017 (has links)
Les sociétés cotées constituent un monde à part. Il existe environ 5 000 sociétés cotées sur les marchés réglementés des bourses de l’UE. Même si elles représentent moins de 1 % des entreprises européennes, leur capitalisation boursière s’élève à plus de 70 % du PIB. Parce que ces sociétés ont une importance systémique pour l’économie, la compréhension de leur régime juridique s’avère cruciale. Nous traçons d’abord les contours du droit qui leur est applicable, en partant du niveau supranational parce que le droit européen est la plus importante source à la fois de convergence et de divergence. Cette approche nous permet de discuter si le niveau supranational devrait s’investir de nouveaux secteurs ou pousser l’harmonisation dans ceux déjà réglementés et de faire des prédictions quant à la direction probable ou souhaitable des réglementations. Nous analysons ensuite la causalité de la convergence, ce qui fait ressortir trois types de convergence : imposée, par pression et par rapprochement des circonstances factuelles dans lesquelles les sociétés cotées de l’UE exercent leurs activités. Nous concluons qu’il existe à présent une convergence en matière de droit applicable aux sociétés cotées de l’UE en dépit d’une harmonisation seulement partielle opérée au niveau supranational et que cette convergence s’approfondira sous l’impulsion des forces et des facteurs qui en servent de cause. Cette conclusion appuie la systématisation future des droits nationaux en fonction d’une nouvelle summa divisio entre sociétés cotées et sociétés non cotées. / Listed companies are a world apart. There are approximately 5 000 companies listed on the regulated markets of the EU stock exchanges. Although they represent less than 1 % of the European businesses, their market capitalization amounts to more than 70 % of GDP. Because they have a systemic importance for the economy, the comprehension of their legal regime is crucial. We first establish the boundaries of the applicable law, starting from the supranational level because EU law represents the most important source of both convergence and divergence. This method allows us to establish if the supranational level should extend to new areas of regulation or push for further the harmonization in the areas already regulated and to make predictions regarding the probable or desirable future directions of the regulations. We then analyze the causality of convergence, which shows three main types of convergence : imposed, by pressure and by approximation of the factual circumstances of the environment in which EU listed companies operate. We conclude that presently there is a convergence of national regulations applicable to EU listed companies despite only partial harmonization at the supranational level and that this convergence will deepen as a result of its forces and factors of causality. This conclusion reinforces the arguments for a reorganization of national laws based on a new summa divisio between listed companies and non-listed companies.
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Rörlig ersättning till VD : Hur påverkar det företagets lönsamhet? / Variable Pay to CEO : How Does it Affect the Company’s Profitability?Fayez, Gabriel, Modin, Kalle January 2012 (has links)
Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company. Approach: has variable pay to CEO's had any effect on the company's profitability. Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity. Method: the study uses a quantitative approach. The statistical methods that are used to answer the research question are linear and logistic regression analyses of 51 publicly owned companies in Sweden. The statistical analyses utilises an existing database (Affärsdata) which has information based on the companies’ annual report. Due to the fact that the database lacked information concerning incentive schemes, this information was retrieved manually from the company websites (annual financial reports). The research approach is deductive as we have used a range of theories which we thereafter test through our empirical analysis. Results: The results for the linear regressions show that variable pay to CEO has little or no connection to the degree of the company’s profitability. The logistic regressions show a positive significant relationship between variable pay and the company’s odds of being profitable or not. Conclusion: The study shows that variable pay to the CEO is unlikely to have a big impact on the degree of profit or loss for a company. It does however show that variable pay to the CEO is of importance in terms of whether the company makes a profit or not. / Bakgrund: Det är idag vanligt att företag använder sig av någon typ av incitament till VD och ledande befattningshavare. Syftet är att motivera, behålla och gynna anställda inom ett företag. Detta för att kunna styra VD och ledningens mål i den riktning ägaren önskar. I dagsläget har den borgerliga regeringen i Sverige beslutat om att bruket av rörlig ersättning inom statligt ägda företag är förbjudet. Uppfattningar kring företags tillämpande av rörlig ersättning skiljer sig från de som helt förkastar användandet till de som fullt ut förespråkar dem. Däremot är de flesta överens om att ett fungerande incitamentsprogram kan vara av stor strategisk betydelse för ett företag. Problemformulering: Har rörlig ersättning till VD någon effekt på företagets lönsamhet? Syfte: Syftet med studien är att jämföra företag som använder sig av rörlig ersättning till VD med företag som inte gör det med avseende på deras lönsamhet i form av vinstmarginal, årets resultat, avkastning på totalt kapital och avkastning på eget kapital. Metod: Studien har en kvantitativ ansats. De statistiska metoder som används för att besvara forskningsfrågan är linjär och logistisk regressionsanalys av 51 publika aktiebolag i Sverige. De statistiska analyserna grundar sig på en existerande databas (Affärsdata) som tillhandahåller information om företagens årsredovisningar. Då databasen saknade information kring incitamentsprogram hämtades denna information in manuellt via de studerade företagens hemsidor (årsredovisningar). Ansatsen är deduktiv då vi valt att utgå från en uppsättning teorier som vi därefter prövar med hjälp av våra empiriska analyser. Resultat: Resultaten för de linjära regressionerna visar att rörlig ersättning till VD har en obetydlig koppling till företagets grad av lönsamhet eller förlust. De logistiska regressionsanalyserna visade emellertid att rörlig ersättning till VD har betydelse för huruvida företaget går i vinst eller förlust. Slutsats: Studien visar att rörlig ersättning till VD troligtvis inte har en så stor betydelse för graden av vinst eller förlust för ett företag, men däremot för huruvida företaget går med vinst eller inte.
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COACHING E MENTORING COMO PRÁTICAS DE COMPARTILHAMENTO DO CONHECIMENTO: ESTUDOS DE CASOS EM EMPRESAS PÚBLICAS PAULISTAS / COACHING AND MENTORING AS PRACTICAL KNOWLEDGE SHARING: CASE STUDIES IN PUBLIC ENTERPRISES PAULISTASSantos, BRUNA ANGELA 19 August 2015 (has links)
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Previous issue date: 2015-08-19 / The research aimed to analyze the main reasons why state-owned enterprises (SOEs) from São Paulo-Brazil use coaching and mentoring as a knowledge sharing practice.The 2009 decree No. 53963,sanctioned by the Governor of São Paulo established the Knowledge and Innovation Management Policy for SOEs. Kuniyoshi and Santos (2007) conducted a research, in which identifies practices and knowledge management initiatives adopted by some companies, among them, coaching and mentoring. The pratical process requires not only financial investment but time and adequate people, thus instigates research actions in the organizational context of the SOEs. This study seeks to contribute to the development of studies in the public area. The method used in this qualitative study is exploratory type. The object of this research were the São Paulo SOEs, that currently add up to 21. We conducted a case study with interview and document analysis in two of these SOEs, Sabesp, company sanitation sector water and sewage, aimed to analyze the coaching practice and the Institute for Technological Research (IPT), national reference metrology, aimed to analyze the practice of mentoring. Since there are no exclusive practices to Knowledge Management, and the success of a practice is related to the context in which it operates. In the case of Sabesp, the coaching practice is used as one of the activities within both programs, aimed at developing human capital as a competitive force. IPT aimed at the implementation of mentoring program, specifically the sharing tacit knowledge. It has been discovered that coaching and mentoring practices are used as a way of making a company unique before others, even SOEs with no focus on competitiveness, but they use knowledge strategically to improve the quality of service to society. / A pesquisa teve como objetivo geral analisar as principais razões pelas quais as empresas públicas paulistas utilizam coaching e mentoring como práticas de compartilhamento de conhecimento. No ano de 2009, foi instituído pelo governador do Estado de São Paulo, o decreto nº 53.963 que instituiu a Política de Gestão do Conhecimento e Inovação para as empresas públicas. Kuniyoshi e Santos (2007) realizaram uma pesquisa, na qual identificaram práticas e iniciativas de gestão do conhecimento adotadas por algumas empresas, dentre elas, coaching e mentoring. As práticas são processos que necessitam de investimento não somente financeiro, mas de tempo e pessoas adequadas, por serem processos mais complexos, instigam a investigação de ações no contexto organizacional de empresas públicas. Este estudo busca contribuir para o desenvolvimento de estudos na área pública. O método utilizado neste estudo de abordagem qualitativa é do tipo exploratória. O objeto desta pesquisa foram as empresas públicas paulistas, que, atualmente, somam 21. Foi realizado estudo de caso, com entrevista e análise documental em duas destas empresas, A Sabesp, empresa do segmento de saneamento de água e esgoto, teve como objetivo analisar a prática de coaching e, o Instituto de Pesquisa Tecnológicas (IPT), referência nacional em metrologia, teve como objetivo analisar a prática de mentoring. Uma vez que não existem práticas exclusivas à Gestão do Conhecimento, e o sucesso de uma prática está relacionado ao contexto na qual está inserida. No caso da Sabesp, a prática de coaching é utilizada como uma das atividades dentro de dois programas, visando desenvolver o capital humano como força competitiva. O IPT teve como objetivo da aplicação do programa de mentoring, especificamente, o compartilhar conhecimento tácito. Foi constatado que as práticas de coaching e mentoring podem ser utilizadas como recurso capaz de tornar a empresa singular perante as demais, mesmo empresas públicas não tendo foco em competitividade, mas utilizam o conhecimento de forma estratégica para melhorar a qualidade de atendimento à sociedade.
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Tratamento das contas das empresas estatais produtivas no orçamento do setor público: o exemplo da PetrobrásMarins, Renata Moreira 25 August 2005 (has links)
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Previous issue date: 2005-08-25 / During the last years, the accountancy of the results of the public companies in the values which evaluate the necessity of financing the public sector and the stock of the net debt of the public sector has guaranteed the fulfillment of the goals fixed to the primary surplus but has limited the quantity of the resources which the public companies can loan to invest. As we exam the treatment that the public companies receive in the agreements made by Brazil with IMF in relation to what is established in the IMF Manuals, in the European Union and in legal Brazilian diplomas, we find discrepancy of treatment, what makes us suppose that there are conditions even to include or to exclude the public companies accounts, not only on the definition of the results in terms of deficit or fiscal surplus, but also on the calculation of the values of the public debt. As we consider the manuals and the Brazilian legislation, we verify the possibility to adopt a similar treatment as the one which exists in the European Union, excluding these societies of the deficit and debt accounts. The object of this paper is to discuss the treatment of the accounts of the productive public companies in the budget of the public sector, using as example Petrobras, and analyze two possibilities: the first is the exclusion of these public companies accounts not only from the verification of the results in terms of deficit or fiscal surplus, but also in the calculation of the values of the public debt. The second possibility is that the accounts of these companies at least be removed from the primary surplus calculation. Petrobras, for example, has all of its investments paid by its own resources which come from the products it commercializes or are obtained at the market. Besides, Petrobras does not receive any public resource. On the contrary, it significantly contributes to the public income of the country, the states and the cities, by the means of payment of taxes, contributions, dividends and royalties by the oil and natural gas extraction. Petrobras is the biggest individual contributor of Brazil and has proposed a very important economy of foreign exchange reserves during its history. By these reasons, we suggest the exclusion of the accounts of the productive public companies of the deficit and debt accounts of the public sector. In the case that this suggestion may not be adopted, we suggest that at least these companies be excluded of the calculation of the primary surplus of the public sector. At this paper, we analyze the case of Petrobras, the federal public company which represents the best conditions to these suggestions. / Nos últimos anos, a contabilização do resultado das empresas estatais nos números que medem a necessidade de financiamento do setor público e o estoque da dívida líquida do setor público tem garantido o cumprimento das metas fixadas para o superávit primário mas tem limitado a quantidade de recursos que as empresas do governo podem tomar na forma de empréstimo para fins de investimento. Ao examinarmos o tratamento dado às contas das Empresas Estatais nos acordos do Brasil com o FMI em relação ao estabelecido nos manuais do Fundo, na União Européia e em diplomas legais brasileiros, encontramos discrepância de tratamento, o que nos faz supor que há condições tanto para a inclusão como para a exclusão das contas das Empresas Estatais, não apenas na apuração dos resultados em termos de déficit ou superávit fiscal, mas também no cálculo dos valores da dívida pública. Ao considerarmos os manuais e a legislação brasileira, verificamos a possibilidade de se adotar um tratamento similar ao empregado na União Européia, excluindo essas sociedades das contas de déficit e dívida. Essa dissertação se propõe a discutir o tratamento das contas das empresas estatais produtivas no orçamento do setor público, utilizando como exemplo a Petrobras, e analisar duas possibilidades: a primeira é a exclusão das contas dessas estatais não apenas na apuração dos resultados em termos de déficit ou superávit fiscal, mas também no cálculo dos valores da dívida pública. A segunda possibilidade é que as contas dessas empresas pelo menos sejam retiradas do cálculo do superávit primário. A Petrobras, por exemplo, possui todos os seus investimentos custeados por recursos próprios oriundos da comercialização de seus produtos ou por captação no mercado. Além disso, a Petrobras não recebe qualquer recurso do governo. Pelo contrário, ela contribui significativamente para a receita pública da União, dos estados e dos municípios, por meio do pagamento de impostos, taxas, contribuições, dividendos e royalties pela extração de petróleo e gás natural, sendo a maior contribuinte individual do Brasil, além da economia de divisas proporcionada ao longo de sua história. Pelos motivos acima expostos, sugerimos a exclusão das contas das empresas estatais produtivas das contas de déficit e de dívida do setor público. Caso esta proposta não seja adotada, sugerimos que pelo menos essas empresas sejam excluídas do cálculo do superávit primário do setor público. Neste documento, analisamos o caso da Petrobras, a empresa estatal federal que apresenta as melhores condições para essas propostas.
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A relação entre divulgação ambiental, desempenho ambiental e desempenho econômico nas empresas brasileiras de capital aberto: uma pesquisa utilizando equações simultâneas / The relation among environmental disclosure, environmental performance, and economic performance in Brazilian Public Companies: a study using simultaneous equationsKelly Teixeira Rodrigues Farias 28 January 2008 (has links)
As empresas têm crescentemente incluído em suas estratégias de negócios a responsabilidade ambiental em resposta às demandas sociais de conservação dos recursos naturais e às exigências dos diversos stakeholders para garantir sua legitimidade e permanecer no mercado. Nesse contexto, este estudo teve como objetivo investigar a inter-relação entre a divulgação ambiental, o desempenho ambiental e o desempenho econômico das empresas brasileiras de capital aberto. A pesquisa fundamentou-se na Teoria da Legitimidade e na Teoria da Divulgação, no que tange a divulgação de informações como uma resposta a pressões sociais e as necessidades dos stakeholders. Foram pesquisadas 87 empresas, que possuem ações negociadas na Bolsa de Valores de São Paulo (Bovespa). O problema foi investigado pela hipótese que a divulgação ambiental, o desempenho ambiental e o desempenho econômico mantêm uma inter-relação positiva e linear entre si, observadas algumas características das empresas, o que culminou com adoção de um modelo de equações simultâneas. Os resultados do modelo sugerem que não há inter-relação significante entre as variáveis, de acordo com as características da amostra e dos indicadores utilizados, pois se observou que a divulgação ambiental é influenciada pelo desempenho ambiental, que o desempenho econômico afeta o desempenho ambiental, mas que a divulgação ambiental não é afetada pelo desempenho econômico. Sugere-se que sejam realizadas outras pesquisas, que observem a inter-relação utilizando outras variáveis e também outras medidas para aquelas que foram utilizadas. / The companies have been including the environmental responsibility in their business strategies, as a response to social demands for natural resources conservancy and to demands of the several stakeholders, in order to maintain their legitimacy and to stay in the market. This study aims to investigate the inter-relation among the environmental disclosure, the environmental performance and the economic performance of Brazilian Public Companies. The research was based on Legitimacy Theory and on Disclosure Theory, in relation to information disclosure as an answer to social pressures and to stakeholders needs. 87 companies, which have shares in Bovespa (São Paulo s Stock Market), had been investigated. The subject was investigated based on hypothesis, which environmental disclosure, environmental performance and economic performance are inter-related in a positive and linear way when related to some of the companies characteristics. It ended in the adoption of a simultaneous equations model. Results of the model suggest that there is no significant interrelation between environmental disclosure and environmental and economic performance, related companies characteristics and according to indicators used, as it was observed that the environmental disclosure is influenced by environmental performance and that the economic performance affects the environmental performance, but that environmental disclosure is no influences economic performance. It is suggested that from this study new research is taken, in order to observe the inter-relation observing other variables and other measures for those used.
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Les entreprises locales de distribution à Grenoble et Metz : des outils de gouvernement énergétique urbain partiellement appropriés / Local public utilities in Grenoble and Metz : partially appropriate urban energy toolsGabillet, Pauline 21 September 2015 (has links)
L'action publique comme la recherche développent un intérêt croissant pour les relations entre ville et énergie. Cette thèse porte sur la manière dont les opérateurs énergétiques de réseaux participent à l'élaboration et à la mise en œuvre de politiques énergétiques locales et sur la capacité des acteurs politiques urbains à les piloter en ce sens. La question est abordée à partir d'acteurs alternatifs de la distribution d'énergie en France, les entreprises locales de distribution (ELD). Celles-ci assurent depuis plus de cent ans la distribution et la fourniture d'électricité et parfois de gaz et de chaleur dans les territoires de communes qui les possèdent. Elles apparaissent aujourd'hui comme des leviers d'action innovants à la disposition des villes pour développer des politiques énergétiques urbaines. Centrée sur les opérateurs urbains, la thèse examine les situations de GEG à Grenoble et d'UEM à Metz. Malgré leur implantation locale, les ELD accordent depuis quelques années seulement une place importante à l'échelle urbaine dans leurs stratégies d'entreprises. L'organisation sectorielle et centralisée du service public de l'électricité a pendant longtemps happé les ELD, freinant l'émergence d'une approche spécifique de leurs territoires de concession. Les recompositions du modèle économique qu'impose la libéralisation amènent toutefois les ELD à rechercher de nouveaux relais de croissance. Se saisissant d'opportunités liées à la mise à l'agenda de politiques énergie-climat, elles font preuve d'une forte adaptabilité et élaborent de nouvelles stratégies valorisant davantage leur ancrage urbain. Longtemps dominées par des logiques sectorielles d'ordre national, les entreprises locales participent ainsi de plus en plus au développement d'actions énergétiques urbaines. Cet ancrage urbain ne fait pas pour autant des ELD des outils de gouvernement d'une politique énergétique urbaine, qui supposerait une capacité d'initiative et de pilotage des acteurs politiques municipaux en fonction d'objectifs propres. Par l'analyse des exemples de Grenoble et Metz, nous montrons que la construction de l'énergie comme enjeu politique local est à la fois progressive et hétérogène, remettant en cause une approche jusque-là essentiellement économique et industrielle du pilotage des ELD. La politisation en cours se heurte cependant à une expertise limitée des communes sur l'énergie, qui ne parviennent que très imparfaitement à intégrer leurs préoccupations énergético-climatiques dans le pilotage stratégique de leurs entreprises locales. Les changements sont en revanche beaucoup plus importants sur le plan opérationnel, dans des projets qui impliquent des relations partenariales autour d'enjeux énergétiques : plans climat-énergie territoriaux, réponses à appels d'offres nationaux et européens, coordination des réseaux de distribution…L'analyse du modèle énergétique territorial alternatif des ELD proposée dans la thèse montre que le statut local des opérateurs ne suffit pas au développement d'un gouvernement énergétique urbain, lequel procède aussi de la politisation des questions énergétiques et de la construction d'une expertise adaptée au sein des systèmes politico-administratifs urbains / Public action, like research, is becoming increasingly interested in the relationship between cities and energy. This thesis focuses on the ways in which energy network operators participate in the development and implementation of local energy policies and in the capacity of urban political stakeholders to drive these operators in this sense. The question is approached through local public utilities (LPU) as alternative energy distribution stakeholders in France. These companies have ensured supply and distribution of electricity and sometimes gas and heat in the areas where they are present for over one hundred years. They appear today to be innovative levers to action available to cities to develop urban energy policies. Centred on urban operators, this thesis examines the cases of GEG in Grenoble and UEM in Metz. Despite their local roots, LPUs have only in recent years granted an important place in their business strategies to the urban scale. The sectoral and centralised organisation of the electricity public services have for a long time limited the capacities of the LPUs, impeding the emergence of approaches specific to their particular areas. Reconfigurations of the economic model which impose liberalisation cause the ELDs to constantly search for new growth sources. Seizing opportunities from emerging energy-climate policies, they are proving their great adaptability and have devised new strategies valorising to a greater extent their urban roots. These urban roots alone are not enough to make the LPUs governmental tools for urban energy policy, which supposes a capacity for initiative and control by the political stakeholders of their own objectives. Through analysis of the Grenoble and Metz examples, we demonstrate that presenting energy as a local political issue is both progressive and heterogeneous, calling into question an approach to LPU control which until now has been essentially economic and industrial. Politicisation is being hindered by the lack of energy expertise in the communes, which only very infrequently manage to integrate their energy-climate concerns into strategic plans for their local businesses. In contrast, changes in operational plans are much greater in projects which involve partnerships around energy issues: regional climate-energy plans, responses to national and European calls for public tenders, coordination of distribution networks…The analysis of an alternative regional energy model from the LPUs proposed in this thesis demonstrates that the local status of operators is insufficient for the development of urban energy governance, which also operates in the politicisation of energy issues and the development of specially adapted expertise within urban political and administrative systems
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Les privatisations en Tunisie / Privatization in TunisiaNoomane-Bejaoui, Dorra 04 December 2014 (has links)
La Tunisie n’a pas échappé au mouvement universel de privatisation. Sous l’effet conjugué du poids de ses entreprises publiques, et de la dette extérieure et de la conditionnalité des bailleurs de fonds internationaux (Banque Mondiale et FMI), la Tunisie s’est engagée dans un vaste programme de privatisation. Cet ouvrage cerne les objectifs, les modalités et les enjeux qui accompagnent le processus de privatisation tunisien, en le comparant à la mise en œuvre du programme français de privatisation. Dans une seconde partie, l’étude présente les alternatives possibles aux privatisations, particulièrement les partenariats public-privé, largement diffusés de nos jours. / Tunisia has not escaped the global privatization movement. Taking into account the weight of its public companies and foreign debt and also the conditionality of international donors (World Bank and IMF), Tunisia has embarked on a vast program of privatization. This thesis work purpose is to identify the objectives, terms and stakes that conduct the Tunisian privatization process, and then comparing it to the implementation of the French privatization program. In the second part, the study describes the possible alternatives to privatization, particularly the public-private partnerships that are widely available today.
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Hållbarhetsredovisning i publika och statliga bolag : En kvalitativ studie om skillnader i publika och statliga bolags hållbarhetsredovisning / Sustainability reporting in publicly listed companies and state owned enterprises : A qualitative study about differences in publicly listed companies and state owned enterprises sustainability reportingNorvik, Johan, Wagner, Adrian January 2020 (has links)
Background Sustainability reporting is a relatively unregulated phenomenon in comparison to the legislation and norms regarding the reporting of financial information. With a broader spectrum of interpretation regarding how sustainability reporting should be executed, other factors beyond legislation and norms gets an impact on the application of reporting on sustainability. A comparison between state owned enterprises and publicly listed companies was done in this study with the goal of distinguishing the differences in the sustainability reporting. Purpose The purpose of this study is to examine and compare the sustainability reporting amongst state owned enterprises and publicly listed companies. Method The study is qualitative with a mostly deductive approach. The data was collected by doing a thematic content analysis on the chosen companies annual and sustainability reports. Conclusion Several essential differences in the sustainability reporting were identified and discussed in context to the theoretical frame of references. / Bakgrund Hållbarhetsredovisning är ett förhållandevis oreglerat fenomen om man jämför med lagstiftning och normer kring redovisningen av finansiella rapporter. Med ett större tolkningsutrymme för hur redovisningen av hållbarhet ska utföras, kan andra faktorer utöver lagstiftning och normer påverka utformningen av hållbarhetsredovisningen. En jämförelse mellan statligt ägda bolag och publika bolag genomfördes i denna studie för att undersöka vilka skillnader som förelåg i hållbarhetsredovisningen bland valda bolag. Syfte Studiens syfte är att undersöka och jämföra hållbarhetsredovisningen i statliga och publika bolag. Metod Studien är kvalitativ med en främst deduktiv ansats. En tematisk innehållsanalys av bolagens års-och hållbarhetsredovisningar gjordes. Slutsats Flera väsentliga skillnader i hållbarhetsredovisningen identifierades och diskuterades i kontext till den teoretiska ramverket.
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Il riscatto azionario nella S.p.A.BORTOLUZZI, GUIDO 17 July 2013 (has links)
La tesi ha ad oggetto l’analisi delle fattispecie statutarie di riscatto azionario nella s.p.a. dopo la riforma del 2003.
Quest’ultima ha anzitutto introdotto una disciplina destinata genericamente a tutte le ipotesi statutarie in cui si preveda un potere di riscatto a vantaggio della società o di soci (art. 2437-sexies c.c.). L’esegesi di tale disciplina e l’indagine sui possibili utilizzi, in chiave funzionale, delle azioni riscattabili costituiscono il primo obiettivo del lavoro.
Per quanto attiene al c.d. riscatto obbligatorio di azioni si è invece assistito alla sola emersione di alcune specifiche ipotesi legali (ad es., art. 2355-bis, comma 2°, c.c.). Si dimostra, tuttavia, che non sussistono ragioni per negare, in linea generale, la possibilità per l’autonomia privata di avvalersi di tale meccanismo di riscatto in ipotesi diverse da quelle espressamente tipizzate. La ricostruzione della disciplina delle fattispecie statutarie atipiche di riscatto obbligatorio e la loro valorizzazione quali peculiari strumenti di disinvestimento dalla società - con caratteristiche non del tutto sovrapponibili al recesso convenzionale - costituiscono il secondo indirizzo d’analisi seguito nello sviluppo della tesi.
Nell’affrontare i vari profili trattati, si tiene in attenta considerazione la disciplina comunitaria in tema di riscatto azionario, nonché il dato comparatistico. / The scrutiny of the rules concerning the redemption of shares in the Italian public companies (s.p.a.) after the statutory reform of 2003 is the main focus of the thesis.
On the one hand , the reform has introduced a general discipline concerning the provisions of the bylaws that provide a call for redemption of issued shares (art. 2437-sexies c.c.). Under this general aspect the first goal of the work is to analyze both the new general discipline concerning the callable redeemable shares and their functional use.
On the other hand, the reform has ruled only a few typical hypothesis of the so called mandatory redemption (for example, art. 2355, par. 2 , c.c.). However, the work points out that there is no reason why to deny private autonomy to use this second form of redemption in cases other than those explicitly ruled. So, the second objective of the thesis is to reconstruct the discipline of the otherwise agreements concerning the matter of the mandatory redemption provisions. The thesis points out that the puttable redeemable shares represent a tool for divestment from public companies with autonomous characteristics in respect to the withdrawal from corporation clauses.
To address the various issues considered, are taken into careful consideration both the EU rules concerning share redemption, and the comparative law perspective .
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Företags syn på hälsofrämjande arbete i arbetslivet : – en kvalitativ studie av fem privata och fem offentliga företag i GävleSöderström, Rebecca, Örling, Linda January 2011 (has links)
The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, companies and society (SOU, 2009:47).This is a qualitative study that investigates companies’ view of health promotion and how they practice health promotion in working life. Five private and five public companies, with representatives from the management were interviewed. The result showed that the companies looked at health promotion as means to support and create opportunities for the health of the employees. Ergonomics and work environment were the main drivers linked to health promotion. All companies had efforts for health promotion and the foremost was health care contributions which were offered annually. However, it appeared that few workers took advantage of it. Leadership proved to be very important for a healthy workplace. The companies´ visions for health promotion were that they would be an attractive workplace and that they wanted the employees to feel good at work. This was important because the companies wanted to benefit the business as well as the workers. The result agrees well with the literature, but it was unexpected that the companies would have such a broad view of health and health promotion.
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