Throughout the world, weather-related and other natural phenomena claim thousands of lives and devour billions of dollars annually in recovery efforts. Destruction of life and property in the wake of disasters is devastating, and can have a dramatic impact on families and businesses around the globe. Yet, published works specifically in the field of Family Resource Management (FRM) reveal a limited understanding of how families respond when these critical events strike with little or no warning, particularly for business-owning families. This paper explores family business responses to a particular natural disaster through case study research from the FRM perspective. Essentially, its purpose is to ascertain whether the FRM description of management is useful for family business systems in the wake of a natural disaster. A review of the FRM and family business literature is offered, followed by a broad description of qualitative methods and a justification for the case study methodology for this project. In-depth information about the successful management of a natural disaster was gathered through face-to-face and phone interviews with five leaders of family-owned businesses. The interviews were transcribed and analyzed, followed by member checks and peer reviews to strengthen the trustworthiness of the findings. Based on the experiences of the five CEOs that participated in this study, it appears that the FRM conceptualization of management generally captured their experience and can perhaps be a useful tool in conceptualizing the preparation for, and recovery from, critical events. It was also found, as anticipated, that access to tangible resources (money, materials, equipment) and intangible resources (communication processes, family unity, adaptability, relationships) was a key to successful management. What was somewhat surprising, however, was the emphasis placed on the power of relationships in the management process. A discussion on how this study relates to previous work on family stress and coping models is offered, and implications for researchers, practitioners, and government agencies that interface with families in business are provided. / Graduation date: 2003

Fokus på hållbarhet i företag ökat kraftigt på senare år. Ett resultat av denna hållbarhetsutveckling är GRI (Global Reporting Initiative), en organisation som utvecklar ramverk och ger vägledning för innehållet i företagens hållbarhetsredovisningar. Svenska Regeringen på initiativ av Maud Olofsson var först i världen med att kräva att alla svenska statliga företag, från och med räkenskapsåret 2008, ska upprätta en externt granskad hållbarhetsredovisning i enighet med GRI:s riktlinjer G3.  Den här studien syftar till att undersöka hur de svenska statliga företagen har påverkats av regeringens nya krav.   Studien innefattar en undersökning av sju statliga företag som idag redovisar hållbarhet i enighet med GRI:s riktlinjer. En kvalitativ fallstudie har använts för undersökningen. Efter intervjuer med företagen kan det fastslås att det nya regeringskravet till viss del är en kostsam process. Det kan även konstateras att redovisning enligt GRI:s riktlinjer medför positiva förändringar i företagens interna processer. Företagen har även blivit mer medvetna om vilken påverkan de har på den hållbara utvecklingen. / Focus on sustainability in companies has increased sharply the last couple of years. A result of this development in sustainability is GRI (Global Reporting Initiative), an organization that develops frames and gives guidance for sustainability reports in the companies. The Swedish government on the initiative of Minister Maud Olofsson was first in the world to demand that all Swedish state-owned companies, from the fiscal year 2008, shall establish an externally audited sustainability reports in agreement with the GRI guidelines G3. This study aims to examine how the Swedish state-owned companies have been affected by the new government requirements.   The study includes an examination of seven state-owned companies, which today reports sustainability in agreement with GRI guidelines. A qualitative case study has been used for the thesis. After interviews with companies it can be stated that the new governmental requirement in some extent is a costly process. It can also be noted that accounting in accordance to GRI guidelines leads to positive changes in the companies internal processes. The companies have also become more aware of the impact they have on sustainable development.

Abstract Title: Comparative Study Between Private and State-owned Banks: Technology and Management Perspectives Author: Khan, Enamul Haque Supervisor: Catherine Lions   Background: Bangladesh is a lower developing country with limited resources and income. In Bangladesh, both private and state-owned banks operate side by side but under dissimilar conditions. State-owned banks are obviously overstaffed but secured by the government guarantee while private banks need to be competitive and profitable to survive. Two major competitive factors are technology innovation and good governance system. Private banks in Bangladesh are providing complete online solutions and function with a decentralized management while state-owned banks behave opposite due to government’s traditional attitude. Therefore it is relevant to explore what the state-owned bank can learn from the private bank so that the former can be more effective and profitable like private banks. Purpose: The purpose is to explore what the state-owned bank can learn from its private competitor. My first purpose is to analyze the functioning of technological improvements that, due to generation change, are vital for banks in developing countries. Secondly, since good governance is necessary for the organization to be efficient, I want to identify the main differences between state-owned and private banks that influence the performance. Finally, how to adapt these issues by state-owned banks to improve the performance is other purpose of this study. Method: Unstructured interviews with qualitative approach were carried by interviewing a private bank and a state-owned bank expertise. Primary data collected through telephone interviews helps to identify the practice in the different ownership systems and how growth factors work. Secondary data works as accelerator of the primary data. Conclusion: I have found that state-owned banks have three major problems are: Poor IT infrastructure, clumsy managerial governance working on regulatory bindings and political influence. To overcome these problems, state-owned banks should try to move towards decentralization of managerial activities and meet the technology standard requirements. Key words: Information Technology (IT), Private Bank, State-owned Bank, Developing Countries, Management, Ownership, Government, Regulation, Politics, Interview, Primary and Secondary Data.

De traditionella flygbolagen verkar idag på en konkurrensutsatt marknad. Då flygbolagen ofta är statligt ägda präglas de av byråkratiska och komplexa beslutsprocesser. I flygbolagens omgivning finns ett flertal olika intressenter, däribland fackförbund. Dessa kan ha en ansenlig inverkan på flygbolagen. Uppsatsen kommer att utgå ifrån en deduktiv ansats där kvalitativa intervjuer samt en kvantitativ enkätundersökning kommer att genomföras. Uppsatsen kommer att utgå ifrån ett intressentperspektiv där följande teorier kommer att tillämpas; intressentmodellen, affärsidén, involveringsteorin samt värdestjärnan. Empirin består av primärdata i form av intervjuer samt en enkätundersökning med 50 stycken slumpmässigt valda respondenter. Resultatet visar på att SAS nästintill 40 stycken fackförbund skapar en generell tröghet i bolaget. Antalet gör det svårt att uppnå en samverkan mellan de olika parterna. Det finns dock förutsättningar för samverkan men parterna måste då vara villiga att genomgå de strukturförändringar som krävs. Författarna har kommit fram till att det inte råder någon samverkan mellan fackförbunden och SAS. Då det inte är någon samverkan ser heller inte fackförbunden till SAS välmående utan mer till sina medlemmars önskemål och behov. För att nå en långsiktig överlevnad bör SAS och dess struktur förändras i takt med omvärlden.

On July 1 2010 new rules regarding cross-border group deductions came into force in Sweden. The rules are based on a series of judgements which were delivered by the Court of Justice of the European Union and subsequent rulings deriving from the Swedish Supreme Administrative Court. The new set of rules is supposed to make the Swedish group consolidation system in line with EU law in the area of cross-border group consolidations. The new rules allow a resident parent to deduct the losses stemming from its non-resident subsidiary but only if the subsidiary has exhausted all the possibilities to take those losses into account in its own state of origin and the losses cannot be utilized in the future by the subsidiary or a third party. Furthermore, the non-resident subsidiary needs to be liquidated for the parent to be able to show that the possibilities have been exhausted. However, before even considering whether the subsidiary has exhausted the losses there is one criterion that need to be fulfilled; the criterion of a wholly owned subsidiary. The criterion of a wholly owned subsidiary requires a resident parent to directly own its non-resident subsidiary without any intermediate companies and that shareholding must correspond to more than 90 percent. It is the requirement of a direct shareholding which post a concern to whether that criterion can be seen as in compliance with the case-law stemming from The Court of Justice of the European Union and the Swedish Supreme Administrative Court. After revising and analysing the case-law stemming from the Court of Justice and the Swedish Supreme Administrative Court it is the author’s belief that the criterion of a wholly owned subsidiary, due to the requirement of a direct shareholding, is not in conformity with EU law and cannot be justified by the justification grounds put forward by the Swedish government.

Rapportens undersökning beskriver de skillnader och likheter mellan kedjeägda och privatägda klädbutiker i Lidköping. En öppen intervju genomfördes med fem butikschefer i kedja och fem butikschefer/ägare i privatägd butik för att beskriva rekryteringsprocessen och kunskapsnivån om anställningsformerna, 4-6 §§ Lag (1982:80) om anställningsskydd (LAS). Personalen i en butik är en resurs som tillsammans med butikschefen/ägaren arbetar för att uppnå lönsamhet. Rätt personal är då betydelsefullt för arbetsgivaren och en felrekrytering kan bli kostsamt för företaget. En effektiv och strukturerad rekryteringsprocess leder till rätt person på rätt plats[1]. Rekryteringsprocessens sista delar innefattar anställningsavtalet där anställningsformen ska beslutas för den nyanställda. Enligt 4-6 §§ LAS, finns sex korrekta anställningsformer. Uppsatsens fråga; Hur anställer butikschefer ny personal och kan de förklara anställningsformerna enligt 4-6 §§ LAS? Underfråga; vilka likheter och skillnader finns beroende på om butikschefen är verksam inom kedja eller privatägd butik? Rapportens slutsats beskriver att rekryteringsprocessen skiljer sig ytterst lite åt varandra i klädföretagen. Både kedjor och privatägda butiker utförde en kortsiktig process vid nyanställning. Kunskapsnivån av anställningsformerna skildes åt tydligare beroende på vart butikschefen arbetade. Butikschefer i kedjor besatt en högre kunskap medan butikschefer/ägare i privat butik saknade generellt kännedomen kring anställningsformernas rättigheter och skyldigheter. Inga av de intervjuade har upplevt konsekvenser av brist på kunskap inom 4-6 §§ LAS. Frågan är om det är nödvändigt för butikschefer att besitta denna kunskap? [1]Danilov & Hellgren, april 2010 / The report's survey describes the differences and similarities between a chain and privately-owned clothing stores in Lidköping. An open interview was conducted with five store managers in a chain store and five store managers / owners of the privately owned shop to describe the recruitment process and knowledge on forms of employment, § § 4-6 Lag (1982:80) om anställningsskydd (LAS). The staff in a store is a resource that together with store manager / owner is working to achieve profitability. Right staff is then important for the employer and a wrong recruitment can be costly for the company. An effective and structured recruitment process leads to the right person at the right place. The recruitment process last part includes the employment contract which the employment status is decided for the new recruits. According to § § 4-6 LAS, there are six regular forms of employment. Essay question: How do the store managers employ new staff and do they know the forms of employment according to § § 4-6 LAS?  Sub query: What similarities and differences exist depending on whether the store manager is active within the chain or privately owned shop? Conclusion of the report describing the recruitment process differs very little about each other clothing companies. Both chains and privately owned shops did a short-term process of hiring new staff. The level of knowledge of forms of employment were separated more clearly dependent on each store manager was working. Store managers in chains possessed a higher knowledge while store managers / owners of private store lacked general awareness about the employment status ‘rights and obligations. None of the interviewees have experienced the consequences of lack of knowledge in § § 4-6 LAS. The question is whether it is necessary for store managers to possess this knowledge?

Bakgrund: I Sverige ska de statligt ägda bolagen från och med den första januari 2008, upprätta en hållbarhetsredovisning. Motsvarande skyldighet finns inte för icke-reglerade bolag, dessa kan dock frivilligt välja att presentera hållbarhetsinformation. Institutionell teori menar att organisationer inom en institution efterliknar varandra som ett reslutat av samhällets påtryckningar. Regeringens riktlinjer gällande en obligatorisk hållbarhetsredovisning för statliga bolag skulle på så sätt kunna resultera i en indirekt reglering av de icke-reglerade företagen. De undersökta bolagen i denna studie är det statliga bolaget Vattenfall AB samt de icke-reglerade bolagen E.ON Sverige AB, Tekniska Verken i Linköping AB och Mälarenergi AB. Syfte: Syftet med uppsatsen är att undersöka huruvida de fyra undersökningsföretagen kan ha påverkats av Regeringens riktlinjer för en obligatorisk hållbarhetsredovisning för statliga bolag. Avsikten är även att utifrån de tre icke-reglerade bolagen synliggöra situationer där riktlinjerna indirekt skulle kunna påverka. Metod: Uppsatsen är en kvalitativ tvärsnittsstudie av de fyra bolagen. En litteraturstudie av företagens hållbarhetsredovisningar och kvalitativa semistrukturerade intervjuer har genomförts. Slutsats: Vattenfall har genom en tvingande isomorfi blivit direkt reglerade då de valt att samtycka till Regeringens riktlinjer. Uppsatsens insamlade empiri indikerar att det finns två eventuella situationer där Regeringens riktlinjer indirekt skulle kunna påverka de icke-reglerade bolagens hållbarhetsredovisningar; (1) genom en ökad mediebelysning av publicering av Regeringens riktlinjer och (2) genom benchmarking gentemot andra företag. / Background: In Sweden the state-owned companies are as of January 1st 2008 directly bounded to establish a sustainability report. There is no equivalent legislation available for the non-regulated companies, they may however voluntarily choose to present sustainability information. Institutional theory argues that organizations within an institution resemble each other as a result of the society’s social pressure. The Government’s guidelines regarding a mandatory sustainability report for state-owned companies could result in an indirect regulation of the non-regulated companies. The companies featured in this study is the state-owned company Vattenfall AB and the three non-regulated companies E.ON Sverige AB, Tekniska Verken i Linköping AB and Mälarenergi AB. Purpose: The aim of this paper is to examine whether there is a possibility that the four chosen companies can have been affected by the Government’s guidelines. The purpose is also to highlight possible situations where the guidelines indirect could affect the non-regulated companies.Method: This essay is a qualitative cross-sectional study of the four companies. A literature review of the companies’ sustainability reports and qualitative semi-structured interviews has been conducted. Results: Vattenfall has through a coercive isomorphism become directly regulated, because they have chosen to acquiescence to the Governments guidelines. The study’s empirical data indicates two possible situations where the guidelines could indirect affect the non-regulated companies; (1) through increased media attention of the publication of the Guidelines and (2) through impact through benchmarking.

Through analysis of the impact of international automobile manufacturers to enter the China market factors, summarized in its mode of entering the Chinese market to explore the automotive industry in Taiwan to enter the Chinese market is likely to choose. The study found that lower costs and increase the diversity of products to major automobile manufacturers are two main factors, which entered the Chinese market, the time difference will lead to the same entry mode, but joint ventures and wholly-owned is still the main mode.

<p>Fokus på hållbarhet i företag ökat kraftigt på senare år. Ett resultat av denna hållbarhetsutveckling är GRI (Global Reporting Initiative), en organisation som utvecklar ramverk och ger vägledning för innehållet i företagens hållbarhetsredovisningar. Svenska Regeringen på initiativ av Maud Olofsson var först i världen med att kräva att alla svenska statliga företag, från och med räkenskapsåret 2008, ska upprätta en externt granskad hållbarhetsredovisning i enighet med GRI:s riktlinjer G3.  Den här studien syftar till att undersöka hur de svenska statliga företagen har påverkats av regeringens nya krav.</p><p> </p><p>Studien innefattar en undersökning av sju statliga företag som idag redovisar hållbarhet i enighet med GRI:s riktlinjer. En kvalitativ fallstudie har använts för undersökningen. Efter intervjuer med företagen kan det fastslås att det nya regeringskravet till viss del är en kostsam process. Det kan även konstateras att redovisning enligt GRI:s riktlinjer medför positiva förändringar i företagens interna processer. Företagen har även blivit mer medvetna om vilken påverkan de har på den hållbara utvecklingen.</p> / <p>Focus on sustainability in companies has increased sharply the last couple of years. A result of this development in sustainability is GRI (Global Reporting Initiative), an organization that develops frames and gives guidance for sustainability reports in the companies. The Swedish government on the initiative of Minister Maud Olofsson was first in the world to demand that all Swedish state-owned companies, from the fiscal year 2008, shall establish an externally audited sustainability reports in agreement with the GRI guidelines G3. This study aims to examine how the Swedish state-owned companies have been affected by the new government requirements.</p><p> </p><p>The study includes an examination of seven state-owned companies, which today reports sustainability in agreement with GRI guidelines. A qualitative case study has been used for the thesis. After interviews with companies it can be stated that the new governmental requirement in some extent is a costly process. It can also be noted that accounting in accordance to GRI guidelines leads to positive changes in the companies internal processes. The companies have also become more aware of the impact they have on sustainable development.</p>

工作中，我們常常可以發現主管與員工對於工作上有著不同的看法，這些差異不僅會影響主管與員工之間的關係，同時也會對組織績效產生影響，為重視職務角色對於公司績效衡量認知差異的影響，並增加衡量指標的多元面向，本研究期藉由導入平衡計分卡的概念，兼顧組織績效評估的均衡性。爰此，以平衡計分卡之四項構面探討職務角色對於港務公司主觀績效指標之認知差異，輔以績效指標之重要性-滿意度分析，針對各構面的指標進行剖析。 本研究以臺灣港務公司高雄港務分公司員工為填答對象，依照人員資位進行抽樣，總計發出350份問卷，共回收290份問卷，有效回收率為83%。採用量化分析方式，以LISREL進行量表之驗證性因素分析，並採用T檢定、單因子變異數分析(ANOVA)與重要性-滿意度分析(IPA)驗證各研究假設。 根據實證分析結果，本研究獲致以下四項主要結論：(1)擔任主管員工於知覺績效指標重要性認知程度高於非主管員工；(2)擔任主管員工知覺實際實施表現感受之滿意度高於非主管員工；(3)知覺績效指標重要程度與實際實施表現感受之滿意度有顯著相關；(4)不同職務角色知覺績效指標重要程度與實際實施表現感受之滿意度有差異。 本研究提出管理建議如下：於組織面可朝向(1)暢通決策管道與資訊透明化、(2)促進交流與溝通的開放、(3)朝向創新與彈性的制度設計、(4)改進人事制度、(5)檢討績效考評制度及(6)鼓勵單位間的相互合作；於員工層面應關心員工的適應情形與人際互動，增進組織認同感。 / In daily work,we can find that manager and staff have different opinion very often.This difference will not only affect the relationship between each other but also the working performance.To emphasis the different coginition of organizational performance evaluation by managerial role,and add the different dimention of performance indicators,this study use Balanced ScoreCard to make the organizational performance evaluation more balance.Therefore,the study will find out the coginition of state-owned enterprises perceived performance by managerial role in the perspective of BSC.Futhermore,we can through Importance- Performance Analysis to analysis the each dimension of BSC. This study is a case from TIPC,Port of Kaohsiung , The participants of the present study were employees and managers chosen by position in the company.Send out 350 questionaries,and 290 is returned,the responded rates is 83%.Confirmatory factor analysis was applied to examine the construct validity of adopted measurement instruments and T-test,ANOVA,IPA was employed to test the hypotheses. The main findings show that: (1) managers feel the performance indicators are more important than employees.(2) managers feel the performance indicators are more satisfied than employees.(3) the performance indicators’ importance and satisfication are significant relevance.(4) the performance indicators’ importance and satisfication will have different coginition by managerial role. Finally,few practical recommendations were made : from organizational perspect (1)open the decision making procedure and imformation.(2) letting the communication and exchange more often.(3) institution rules toward more innovate and flexible (4) change the personnel institution.(5) reviw the performance appraisal.(6) encourage sectors work together; from employee perspect:care about new staffs’ adapt situation and relationship,raising their organizational commitment.