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The political economy of the Turkish Sugar CorporationAlexander, Catherine January 1997 (has links)
No description available.
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A Study of Implementing International Financial Reporting Standards on the Government-owned Enterprise ¡V An Example on Aerospace Manufacturing CompanyChen, Lee-jane 08 February 2010 (has links)
Generally Accepted Accounting Principles (GAAP) is the term used to refer to the standard framework of guidelines for financial accounting that financial and accounting people must follow when they form, perceive and conduct those financial information and data.
In response to the globalization era, increasing comparative among various international enterprise financial reports under same principles and terms, also to reduce the fund-raising costs while enterprise seeking for the funding in the world capital market, on May 14, 2009, Financial Supervisory Commission, Executive Yuan, R.O.C (hereafter refers to as FSCEY) announced that ROC GAAP will adopt framework and principle of International Financial Reporting Standards (hereafter refers to as IFRS) from 2013 by means of several phases, and public companies are enforced to implement IFRS from 2013.
Directorate General of Budget, Accounting and Statistics, Executive Yuan, R.O.C. asked all government-owned enterprises have to keep consistency and conduct IFRS in the first stage same as public companies, in order to pass the Bill of annual budget that reviewed and ratified by The Legislative Yuan of ROC.
Therefore, for all government-owned enterprises who early-adopting IFRS have to prepare and present the related financial report in year 2013 same as public companies. Government-owned enterprises are requested to provide an update of progress on its IFRS changeover plan and any changes in its plan on ¡§footnote disclosure¡¨ of interim and year-end financial report of the financial year 2011 and 2012.
The main purpose of the essay is discussing development of IFRS, US GAAP and ROC GAAP, and analyzes the case company, one of the government-owned enterprises, in this essay could face problems when implement IFRS according to FSCEY timetable. The conclusion of this essay proposes the feasible implement plan for case company reference.
The findings showed, although case company could face with many uncertainty while implement IFRS, but it should have high confidence to expect success of conducting IFRS on time through early kick-off implement plan with more communication and collaboration with the upper supervisory organization in this country.
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Long-term orientation of family firms an investigation of R&D investments, downsizing practices, and executive pay /Block, Joern. January 1900 (has links)
Diss.--Universität München, 2009. / Includes bibliographical references.
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An empirical study of undergraduates' preference for employment in family businesses /Low, Roger Kit Fai. Unknown Date (has links)
Family businesses have fuelled the growth of the Singapore economy since the 1960s. Many large Singapore companies, including a significant number of those listed on the Stock Exchange of Singapore, are family-owned and controlled. When a family business grows, it requires the services of well-educated and qualified professionals. Consequently, family businesses need to attract and retain these professionals. However, little is known about the preference for family businesses as work organisations among professionals. This study examined business undergraduates' perception of work life in family businesses and their preference for such work organisations after graduation. / Thesis (DBA(DoctorateofBusinessAdministration))--University of South Australia, 2000.
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A training and development model for successors in a family business : case study / UntitledWard, Graham January 2010 (has links)
Family businesses constitute between forty five and ninety percent of gross domestic product world wide. Research shows that within the next five years over fifty percent of executives will retire, highlighting the significance of successful family business successions. Family businesses founded in the “baby-boom” era are of immediate concern to researchers who are working to understand the dynamics around the succession process and ultimately the criteria preventing or enhancing successful successions. The purpose of this study was to better understand the development of successors in family businesses. A detailed literature study was conducted on family businesses and in particular the factors which both positively and negatively affect family business successions. A single case study approach was used to test whether six dynamic variables applied to this case or not. Three sibling brother successors, a sibling sister and their parents were each separately interviewed and the interviews voice recorded. They were asked questions which could be later analysed and used to uphold or negate whether the six dynamic variables applicable to successful family business succession were upheld or rejected. The data was meticulously analysed and similar answers grouped together. Answers which varied from the norm were reported separately. It was found that in all six of the propositions the responses received from the case study respondents upheld the propositions. Thus, families businesses seeking succession, may well understand and take action regarding the six dynamic variables relating to successful family business successions
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Family Business Contributions to the Community: A Comparison of Copreneurs and Other Family Business Owners on Community Social ResponsibilityWelk, Kara L. M. January 2012 (has links)
Copreneurs, defined as couples who jointly operate a business and share business-related responsibilities and decisions, represent a growing portion of family business (Fitzgerald & Muske; 2002; Marshack, 1993, 1994). However, knowledge of copreneurs remains limited in the research literature. The uniqueness of copreneurs may be particularly meaningful with respect to community social responsibility, referring to the contributions a business provides to the community beyond the products and services offered (Besser, 1999). This study explores the potential differences between the socially responsible behaviors of copreneurial and noncopreneurial businesses using the Sustainable Family Business Theory as a framework. Analysis focuses on the influence of business owner, business, community, and family characteristics on the community social responsibility of copreneurs and noncopreneurs. Data from the 2000 panel of the National Family Business Survey (NFBS) was used. Findings indicate that certain characteristics and contexts influence community social responsibility, although copreneurship is not a significant predictor.
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Tradition and change in a multi-family owned food business in Hong Kong :Tse, Rex. Unknown Date (has links)
The spirit of this thesis is essentially written as a narrative; a story in which a perceived imperative to change the thinking and behaviour of a tradition-bound Chinese business (a unique multiple owned family food business) becomes a vision that leads to the design and implementation of a change management strategy that relies on workplace learning as the driver. / Thesis (DoctorateofBusinessAdministration)--University of South Australia, 2005.
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The problems of managing control in Chinese family firms : the case of Hong Kong /Wong, Kin-ki. January 1998 (has links)
Thesis (Ph. D.)--University of Hong Kong, 1998. / Includes bibliographical references (leaf 336-404).
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The influence of family business resources on transgenerational success: a family business case studyKlee, Robynne January 2014 (has links)
Family businesses are major contributors to the economies of most countries and are known to be one of the best performing, most prevalent and resilient forms of business throughout the world. Despite their importance and based on the vast amount of research done in the field of family businesses, this form of business appears to be laden with challenges and is short-lived. Amongst others, one of the most fundamental challenges and contributors to the short-lived nature, and thus high failure rate of family businesses is poor succession planning. In order to address this challenge, the Successful Transgenerational Entrepreneurship Practices (STEP) research framework was developed to ascertain the factors that contribute to entrepreneurial performance and the effective transgenerational potential and success of family businesses globally. Transgenerational potential, entrepreneurial performance, the external mediating factors influencing family businesses, Entrepreneurial Orientation (EO) and the Resource Based View (RBV) of familiness resource pools are the components that make up the STEP research framework. By adopting the STEP research framework, the primary objective of this study is to establish how a transgenerational family business creates new economic activity over time by using and transferring familiness resource pools from one generation to the next. Due to the primary focus of the study being to research familiness resource pools and how they generate transgenerational potential for family businesses, this component of the STEP research framework is investigated in detail. The literature review therefore highlights the eight dimensions of familiness resource pools, namely: leadership, networks, capital, decision-making, culture, relationships, governance and knowledge, and are the main focus of this study. An interpretivism research paradigm is selected for this study. Interpretivism paradigms are associated with qualitative research methodologies. Owing to the fact that much still remains to be discovered in terms of familiness and familiness resource pools, a descriptive, single-case study is the type of research method undertaken. The sample is identified based on non-probability purposive sampling as per the strict guidelines of the STEP project. The sample size in this study consisted of one family business operating in the Eastern Cape, South Africa. The STEP interview schedule, which consists of semi-structured questions, is the research instrument used to collect the necessary data from five participants involved in the family business (a prominent motorcar dealership). Once all the data is collected, a combination of directed content analysis and explanation building are used to analyse the data. The findings of the study reveal that the leadership values present in the family business stem from that of the founder. Contrary to the current CEO’s beliefs that the family business investigated operates primarily under his participative leadership style, the interviews reveal that while the CEO does demonstrate participative leadership, his leadership style is somewhat autocratic in nature. This autocratic leadership style has caused the employees and the business as a whole, to become too reliant on the CEO, especially in terms of strategic decision-making, which may be a threat to the future succession of the business. The CEO’s expert leadership however, ensures that the business adheres to strict guidelines in terms of employing the best person for the job, regardless of whether the candidates are family members or not. As such, the prominent motorcar dealership is marketed as a family business and together under the family leadership, has helped attract customers and well qualified non-family employees to the business. While there is ample leadership available within the business, the lack of succession planning is reiterated to be a major threat facing the future of the business. Almost all of the original networks established by the founder in the prominent motorcar dealership studied still exist in the business in 2014. It is established that employees, especially those in the third generation, are encouraged to build their own networks within their relevant spheres of responsibility. Moreover, the business family’s history, reputation and goodwill have helped create and establish networks for the family business, especially within the Eastern Cape. These networks have helped the business drive sales and have contributed to the success of the business.
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Improvements in the competitiveness of Chinese military-ownedhotel through TQMHu, Jingwei, Zhang, Kaili January 2012 (has links)
Nowadays, China has the tendency that more and more military-owned hotels are shifting toprivate hotels gradually over time. Military-owned hotels have various disadvantages.However, they also have many reasons to exist as well. This thesis aims to answer theresearch question on how the military-owned hotels can deal with the privatization tendencythrough the application of TQM systematically. Case study and literature review are used tofind out the answers to the research question. Two case hotels, one military-owned hotel andone private hotel, are considered in this thesis. In order to guarantee the privacy of the twohotels and their staff, the military-owned hotel would be called Hotel A, and the private hotelwould be called Hotel B. By reviewing various TQM theories, five important aspects in theparticular quality management system have been identified for the case hotels. Finally, ageneralized quality management system model is developed for Chinese Military-ownedhotels in order to make them survive in the competition with private hotels.
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