Economic activity in the United States and Canada is predominantly performed by corporations. They are by far the largest private employers of workers, the biggest investors and the predominant instrument of production. They are rapidly growing in size, are generating sufficient funds internally to carry out most of their expansion programs, and are diversifying into unrelated activities. Their affairs are increasingly managed by professional executives who have little, if any, stake in the risk capital. The shareholders, who are legally presumed to exercise control over the powers and actions of corporate executives, are normally too numerous and scattered so as not to be in a position to have a significant influence on the policies of the corporations. The changing role of the corporations has led to considerable discussion about the legitimacy of corporate power and the accountability of corporations for their actions which affect others such as consumers, workers, suppliers and the public. As part of this general accountability, the question is raised about the type and extent of information that corporations should be required to disclose to persons and groups who save no contractual relationship with these corporations. Many businessmen, accountants, political theorists, economists, and lawyers have put forward their views about corporate disclosure which differ widely from one another. A principle reason for the divergent views about corporate disclosure is that they use different frames of references to base their arguments for or against disclosure of more information than is at present provided by corporations. This study is an attempt to use the normative model of 'Effective Competition' as a guide for the type and extent of disclosure to be made by corporations. An examination of current literature on competition suggested that the lines of demarcation for the normative model of 'Effective Competition' can be defined by reviewing the national objectives of the United States and Canada which form the framework for the model and by examining the main characteristics in the economy which reflect the structure of the model. The informational requirements of the main actors in the economy namely consumers, employers, workers, creditors, investors, government-run corporations, foreign firms dealing with the countries and various government agencies whose actions have a direct effect on other actors form the basis of specific recommendations made about the type and extent of disclosure that should be required from corporations operating in Canada. / Business, Sauder School of / Graduate

The research question on problems that involves information asymmetry has been drawing more and more attention since the past decades, and in particular, two of the pioneers Bengt Holmström and Oliver Hart) in this field won the Nobel Prize of Economics in 2016. With the emergence of information economics, accounting researchers started focusing on the information asymmetry problems, with a particular interest and emphasis on moral hazard problems, within the firm. In this essay, we intend to fill the blank in this area by investigating some specific information asymmetry problems in managerial accounting under the presence of both moral hazard and adverse selection, or moral hazard and post-contract information asymmetry, respectively. The first study analyzes the expected value of information about an agent’s type in the presence of moral hazard and adverse selection. The value of the information decreases in the variability of output and the agent’s risk aversion, two factors that are typically associated with the severity of the moral hazard problem. However, the value of the information about agent type first increases but ultimately decreases in the severity of adverse selection. The second study draws attention to the tradeoffs associated with relying on pre-contracting ability measures in the design of executive compensation schemes. We show that the more sensitive of the ability signal to ability the more weight should be placed optimally, and the more precise of the ability signal the more weight should be placed optimally, in accordance with the informativeness principal. We further prove that under a broad class of distributions a linear aggregation of multiple pieces of pre-contracting information is sufficient for contracting purposes without loss of generality. The third study investigates three mechanisms of organizational control: outcome control (contracting on the outcome), effort control (contracting on the signal of action), and clan control (employing an agent whose preferences are partially aligned with the principal’s goal through a socialization process). In doing so, we expand the standard agency framework by introducing the concept of other-regarding preference and clan control to provide new insights into organizational control design. / Business Administration/Accounting

Bakgrund: Då utvecklingen i det företagsekonomiska samhället har gått från ett industrisamhälle till ett kunskapssamhälle efterfrågas extern expertis från kunskapsintensiva företag. Många konsultföretag är goda exempel på den postbyråkratiska organisationsformen, som karaktäriseras av relativt få skikt av hierarki, flexibilitet, delaktighet i beslutsfattande och lösa karriärstrukturer, där identiteten blir svårmanövrerad. Identitet är av särskild betydelse när det kommer till KIF:er av olika skäl. Det blir allt mer framträdande för ledare att försöka forma individerna själva. Det är viktigt för ledningen att influera anställda via strategier för att exempelvis uppnå organisationskontroll, säkerställa lojalitet och behållning, och förebygga existentiell osäkerhet samt skapa självförtroende och självkänsla i arbetet. Syfte: Syftet med studien är att med hjälp av befintliga teorier och empiriskt underlag bidra med ökad förståelse av hur KIF:er använder identitetsreglering för att erhålla organisationskontroll. Genomförande: Studien har genomförts med en kvalitativ metod via en fallstudiedesign genom intervjuer med anställda inom relevanta företag inom konsultbranschen. Respondenterna har haft varierande befattningar och kunskaper i respektive företag. Slutsats: Resultatet av denna studie visar att kunskapsintensiva företag arbetar med organisationskontroll där identitet spelar en central roll. Flertalet strategier presenteras så som rekrytering, värdeerbjudande, utbildningar, avskalad hierarki, sociala aktiviteter, team, corporate storytelling och värderingar, vilket bidrar till en ökad förståelse för hur KIF:er arbetar med identitetsreglering för att uppnå organisationskontroll. / Background: Since the development of business economics has shifted from an industrial society to a knowledge society, external expertise is demanded from knowledge-intensive companies. Many consulting firms are good examples of the post- bureaucratic organization, characterized by relatively few layers of hierarchy, flexibility, decision-making involvement and loose career structures, where the identity becomes difficult to operate. Identity is of particular importance when it comes to KIFs for different reasons. It is becoming increasingly prominent for leaders to try to shape the individuals themselves. It is important for management to influence employees through strategies to achieve organizational control, ensure loyalty and prevent existential uncertainty as well as create self-confidence and self-esteem at work. Purpose: The purpose of the study is to provide, with the help of existing theories and empirical evidence, an increased understanding of how KIFs use identity regulation to obtain organizational control. Empiric: The study has been conducted with a qualitative method through a case study design through interviews with employees in relevant companies in the consulting industry. Respondents have had varying positions and skills in their respective companies. Result: The result of this study shows that knowledge-intensive companies work with organizational control where identity plays a central role. Several strategies are presented such as recruitment, value offerings, educations, scaled-down hierarchy, social activities, teams, corporate storytelling and values, which helps to understand how KIFs work with identity regulation to achieve organizational control.

Försvarsmakten står inför en spännande utmaning genom att för första gången på mycket länge öka sin förmåga, med tillväxt av såväl numerära förband som förmågebredd och effekt. För att lyckas med detta är personalen en viktig komponent, kanske till och med den allra viktigaste. Det finns en stark politisk vilja att Försvarsmakten skall stärkas för att med bredare kompetens stå bättre rustad i hanteringen av en komplex hotbild. För att lyckas med en omfattande tillväxt kommer det kräva att Försvarsmakten kan behålla erfarenhet som finns inom organisationen samtidigt som det rekryteras ny personal. Denna undersökning är kvalitativ till sin utformning och fokuserar på att försöka förstå varför officerare vid K 3 väljer att söka alternativa karriärvägar. Den bygger i huvudsak på empiri från officerare som har slutat vid förbandet de tre senaste åren. Undersökningen handlar om relationen mellan en organisation och de individer som är en del av den. Resultatet visar att de huvudsakliga faktorerna till att officerare väljer alternativa karriärvägar och slutar vid förbandet handlar om att de inte tydligt kan se sina karriär- och utvecklingsmöjligheter samt bristande kommunikation avseende dessa. Individen upplever vidare en minskad samhörighet inom förbandet och att deras erfarenhet och kompetens inte omhändertas i tillräcklig omfattning.

研究主旨在於探討軍紀概念的理論基礎，完成海軍軍紀指標的理論性建構，以茲作為未來在實務層面建立專業紀律評核制度之依據。本研究主要有五個研究目的：（一）就「軍紀評核制度」的完備性而言，探討「軍紀」組成構面暨發展各構面之指標項目。（二）探討這些指標項目對於評量部隊之軍紀實況的代表性和有效性。（三）探討這些指標項目對於評量部隊違反紀律所造成之影響的代表性和有效性。（四）探討這些指標項目對於區辨出軍紀事件之「肇因性質」係屬「意外」或「非意外」的代表性和有效性。（五）依據研究結果，提出具體建議，以供海軍未來擬定軍紀政策及相關學術研究之參考。 本研究為達成上述之目的，先根據文獻探討結果，建立海軍紀律指標的理論基礎，並審視國軍現行相關法規，據以演繹出「軍紀」具有生活、工作、訓練和戰鬥等四個構面。繼之運用「修正型德爾菲法」實施兩回合問卷調查，藉由專家小組反覆性意見回饋，及其對指標項目之「重要性」意見的統計結果，以及專家小組成員在意見上的「一致性」與「穩定性」的統計分析，以驗證各項指標的代表性和有效性，完成「海軍紀律指標」的理論建構。本研究指標項目總數96項，扣除無效指標4項，有效指標計有92項，其中主要指標47項，次要指標45項。 根據研究結果之統計資料分析，有以下四項之主要研究發現： （一）本研究建構之紀律指標，其中滿分指標與無效指標，這兩種極端情形均佔總數的比率極低；另外，主要指標與次要指標佔總數的比率極高，且分配情形呈現出相當的對稱性。（二）可提供未來評核紀律的專業基準。（三）軍紀指標應兼顧「質性」與「量性」指標，方能建立合理公平的評核制度。（四）著手應然面的學術研究，可提供軍隊實然面的制度改革。 / In this essay the author looks from the theoretical inquiry about the military discipline to construct the R.O.C. Navy discipline indicators. The construction is to be the base that establishing academically the system of Navy discipline examination further. There are five purposes of this research. Firstly, the purpose is to explore that the military discipline contains which dimensions and each dimension of military discipline contains which indicators, serves to develop further the system of Navy discipline examination. Secondly, the purpose is to explore those indicators if estimate accurately actual condition of army discipline. Thirdly, the purpose is to explore those indicators if estimate appropriately effects on the army that caused by discipline disobey. Fourthly, the purpose is to explore those indicators if distinguish incident from non-incident about the essentiality of causes of discipline disobey. Fifthly, in accordance with major findings to provide suggestions for improving the military discipline policy and academic investigation. For achieving the five purposes aforementioned, after reviewing some relevant references, completes the theoretical construction of the military discipline indicator. Meanwhile, after reviewing the regulations and rules of R.O.C. military discipline, deduces that military discipline contains four dimensions of life discipline、work discipline、training discipline and combat discipline. In short, there are 96 R.O.C. Navy discipline indicators deduced by theoretical construction and existing regulations. Then, expert panel constituted that consists of 10 experts whose specialty are about military discipline. Applying Modified Delphi Technique processes two times questionnaire anonymously answered by expert panel. Verifying the propriety of the constructions is based on interaction and feedback of the expert’s opinion through the two times questionnaire anonymously. After the estimation of importance、consensus and stability of 96 Navy discipline indicators, finds out that 4 indicators are irrelevant, the others are relevant. Some of the relevant indicators, including 47 indicators are first grade indicators, 45 indicators are second grade indicators. According as statistical results indicated that：(1)Those two extreme kinds of full marks indicators and irrelevant indicators are few in the constructions. Also, the percentage of the first grade indicators and the second grade indicators are high in the construction that consists of 96 indicators. Both of the indicators distribute symmetrically. (2)The findings have served to establish academically the system of Navy discipline examination further. (3)Military indicator in constructing should consider after both sides of qualitative assessment and quantitative assessment that will enable the system of Navy discipline examination to practice reasonably and equitably. (4)Academic research will contribute to revolution in military affairs of discipline examination further.