Face à l’évolution des modes de gestion du service public et des régimes de travail qui y sont associés, le droit privé du travail tend à s’imposer comme le modèle de référence au sein du secteur public, au détriment de la logique statutaire prévalant dans la fonction publique et les entreprises publiques. En effet, si l’encadrement juridique du service public conserve une part irréductible d’exorbitance, l’effacement progressif de son particularisme laisse place à un vide qui encourage l’expansion d’un droit privé du travail faisant office de droit commun. Ce mouvement suscite de nombreuses interrogations. Comment le renouvellement de la conception du service public traduit-il ses effets sur l’encadrement juridique des relations de travail du secteur public ? Par quels procédés l’implantation du droit privé s’opère-t-elle ? À quelles résistances ou déformations s’expose-t-elle ? Quels mécanismes d’adaptation du droit privé doivent alors être mis en œuvre ? Il résulte de l’étude que le particularisme irréductible du service public ne suffit plus, à lui seul à établir une incompatibilité de principe de nature à faire obstacle à l’implantation continue du droit privé du travail dans le secteur public. / While the means of management of public services and the work statutes associated are evolving, private labour law is becoming a reference within public services, to the detriment of the statutory logic that traditionally prevails within public services and state-owned companies. Indeed, if the legal framework surrounding public services retains particular characteristics, its specificity is slowly declining, leaving place to a void which facilitates / encourages the expansion of private labour law, which is becoming ordinary law. This trend raises numerous questions. How does the new public services approach translate into the legal framework of work relations in public services? Through which proves does private law implement itself? To which resistances and distortions is it faced with? Which public law mechanisms can then be used to adapt such implementation? This study shows that the specificity of public services is no longer enough, in its own, to become an obstacle against the continuing implementation of private labour law in the public sector.

中國經濟發展快速的情況下，人民對於汽車的需求也一直再提高，在基礎建設尚未追上汽車數量增加之下，道路擁擠與環境汙染成為了許多城市必須面對的問題。北京市政府於2010年12月23日實施汽車限購政策，希望透過此政策降低汽車增加的速度。另一方面，中國將發展汽車自主品牌作為重要政策之一，希望藉由外資的技術讓自主品牌的汽車打入國際。因此本文將使用差中差法進行估計，研究北京市在汽車限購政策之後，政策對於自主品牌銷售的影響。 研究中所使用的資料為中國「中國車輛登記管理所」之中的「全中國登錄各月新增車輛」，加上「易車網」的汽車特性資料整理而成。以北京市的自主品牌車系作為實驗組，非自主品牌車系作為對照組進行多次估計，其中包括加入時間趨勢及將極端樣本去除等。研究結果皆顯示，在汽車限購政策後，確實對於自主品牌汽車銷售有下降的影響，最後也加入了穩定性檢驗，證明自主品牌的銷售下降是否與政策有關。最後結果亦與預期相同，證實北京市的汽車限購政策對於自主品牌的銷售有負向的效果。 / With the rapid economic growth in China, people’s demand for automobiles has risen continuously during the past decades. Furthermore, because the infrastructure in China failed to sustain the increase in the quantity of automobiles, traffic congestion and environmental pollution are the problems many cities have to be confronted with. Therefore, Beijing government adopted Automobile Purchase Limit Policy in Dec. 23, 2010, hoping that through the policy it can decrease the growth rate of automobiles. On top of that, developing self-owned Brand for automobiles in China is its primary policy, China government hoped to take advantage of foreign technology to make its self-owned Brand step into the international market. Consequently, this article uses Difference-in-Difference method to analyze how the sales of self-owned brand automobiles would be affected after the Automobile Purchase Limit Policy was enacted. Data used in this article is from Monthly Increase in Registered Vehicles Across China, which is from Vehicle Registration and Managemet Bureau of Chian, and from Yiche Network. Setting the self-owned brand mobiles in Beijing city as an experimental group and non-self-owned brand mobiles as a control group, we are to estimate many times. We try to take time series effect into account and eliminate outlier samples. The result shows that after the Automobile Purchase Limit Policy, the sales of self-owned brand automobiles significantly decrease. Finally, we add stability test to observe whether the decrease in the sales of self-owned brand automobiles is related to the policy or not. The result reveals that the Automobile Purchase Limit Policy in Beijing has a negative impact on the sales of self-owned brand automobiles.

Ämnet hållbarhet är idag mer aktuellt än någonsin. Många företag tar ansvar för sin påverkan på omgivningen och detta ansvar har kommit att bli en del av den externa rapporteringen. Företags hållbarhetsrapportering har traditionellt varit frivillig och det har tillämpats självreglering. I kontrast till de noterade företagens avsaknad av regler har svenska staten, genom införandet av en ägarpolicy, ställt upp krav på de statliga företagen. Kraven innebär att de statliga företagen ska agera föredömligt inom hållbart företagande och hållbarhetsrapportera i enlighet med GRI:s riktlinjer. Syftet med denna studie har varit att utifrån GRI:s kvalitativa egenskaper gällande hållbarhetsrapporteringens informationskvalitet undersöka skillnader mellan noterade och statliga företags hållbarhetsupplysningar inom de områden som stadgas i ÅRL 6 kap 12 § 1 st. Vår studie är komparativ och vi har använt oss av en kvalitativ innehållsanalys med kvantitativa inslag. Bedömningar har gjorts av 21 noterade och 21 statliga företags hållbarhetsrapportering. Med en egenutvecklad modell för bedömning av skillnader i informationskvalitet, har vi kunnat uppfylla studiens syfte och besvara vår forskningsfråga: Vilka skillnader i hållbarhetsrapporteringens informationskvalitet kan identifieras mellan noterade och statliga företag? Studiens resultat visar att de statliga företagens hållbarhetsrapportering genomgående uppvisar en högre informationskvalitet än noterade företag. De största skillnaderna som identifierades var att de statliga företagen i en avsevärd större utsträckning efterföljde internationella ramverk och riktlinjer samt att de lät sin hållbarhetsrapport genomgå en oberoende extern granskning. Den reglering som statliga företag omfattas av verkar leda till en högre informationskvalitet i hållbarhetsrapporteringen än vad självreglering gör. Studiens teoretiska bidrag är en modell som möjliggör en bedömning av informationskvalitet i företags hållbarhetsrapportering och en kartläggning av skillnader mellan noterade och statliga företag. Även praktiker kan ha nytta av vår kartläggning som visar att noterade företag kan öka sin informationskvalitet genom att efterfölja internationella ramverk samt låta rapporteringen bli externt granskad. / The subject of sustainability is today more current than ever before. Many companies take responsibility for their impact on the environment and this responsibility has become part of the external reporting. Corporate sustainability reporting has traditionally been voluntary and subject to self-regulation. Contrary to the lack of rules for listed companies, the Swedish state has imposed demands on state-owned companies through the introduction of an ownership policy. The requirement means that state-owned companies should act exemplarily in sustainable business and report sustainability in accordance with GRI's guidelines. The purpose of this study has been to investigate differences between listed and state-owned companies' sustainability information quality in the areas defined in ÅRL 6 kap 12 § 1 st, based on GRI's qualitative characteristics regarding sustainability reporting. Our study is comparative and we have used a qualitative content analysis with quantitative elements. Assessments have been made of 21 listed and 21 state-owned companies' sustainability reporting. With a self-developed model for assessing differences in information quality, we have been able to fulfil the purpose of the study and answer our research question: What differences in sustainability reporting information quality can be identified between listed and state-owned companies? The results of the study show that the sustainability reporting of state-owned companies contains a higher information quality than listed companies. The major differences identified were that the state-owned companies complied with international framework and guidelines to a significantly greater extent and let their sustainability report be subject for independent external auditing. The government-controlled regulation seems to lead to a higher information quality in sustainability reporting than self-regulation. The theoretical contribution of the study is a model that enables an assessment of information quality in sustainability reporting and a mapping of differences between listed and state-owned companies. Practitioners may also benefit from our study, which shows that listed companies can increase their information quality by following international frameworks and allowing the reporting to be externally audited.  This thesis is written in Swedish.

The subject matter of this thesis is governance principles in global management concepts and the application of such principles by managers at a local level. The thesis includes a case study on a foreign-owned Swedish group of companies that has introduced the management concept of High Performance Culture in all of its consolidated group countries.  Global management concepts usually originate from the United States and make use of neo-rational governance principles. High Performance Culture is a management concept that puts increased performance and individualisation in the foreground. In addition, the concept advocates co-determination and self-development. The governance principles further promote employee autonomy orientation and self-development in addition to a leader-centric approach.  The case study results indicate a discrepancy in the requirements of the governance principles of the management concept, highlighting the various dimensions of cultural layers and values to which managers in the same organisation are subject. The same values had an effect in different ways on the managers’ interpretation and handling of the management concept.   This interpretation and handling of the management concept tools led to an implementation that partially opposed what the French management team and management concept advocated.    The managers choosing to oppose the governance principles of the management concept can be seen as an example of modern individualism, according to which people are increasingly questioning rigid and hierarchic authority while showing initiative and assessing one’s own personal work. Hence, the values of modern individualism can act as a counterforce to neo-rational governance principles. / Avhandlingen studerar styrningsprinciper i globala managementkoncept samt hur de översätts av chefer på lokal nivå. En fallstudie har genomförts i ett svenskt utlandsägt företag där managementkonceptet Högpresterande kultur har införts i koncernens samtliga länder. Högpresterande kultur är ett globalt nyrationellt managementkoncept med ökad prestation och individualisering i förgrunden. Men konceptet förordar även medbestämmande och självutveckling. Av resultatet framgår att i kraven från managementkonceptets styrningsprinciper uppstod en krock som synliggjorde olika dimensioner av kulturella lager med värderingar som cheferna omfattades av, i en och samma organisation. Organisatoriska identiteter på skilda nivåer och funktioner, med skillnader i värderingar, påverkade hur cheferna översatte och hanterade managementkonceptet. Även utlandsägandet var av betydelse för genomslaget. Cheferna tog till sig styrningsverktygen då de gav sken av medarbetarorienterade styrningsprinciper. En krock uppstod dock med ledarcentrering inbäddad i konceptets verktyg. Chefernas val att gå emot konceptets styrningsprinciper skulle kunna tolkas i enlighet med en modern individualism. Den säger att människor i allt högre utsträckning ifrågasätter rigida och hierarkiska auktoriteter, samt tar egna initiativ och gör egna bedömningar i arbetet. Den moderna individualismens värderingar skulle således kunna stå som en motkraft till nyrationalistiska styrningsprinciper.

在自媒體時代下，每個人都可簡單創立一個自媒體，使讀者在旅行的過程中得以參與照片的產製，共同塑造一地的城市意象。本研究將觀察場域設定為以照片為主的社群平台Instagram，研究標的為－上海。藉由Kevin Lynch的城市意象理論、Fakeye & Crompton的原始意象、誘發意象、複合意象理論，探討讀者抵達上海前後的差異與如何藉由照片形成複合意象，進而探討一座城市的意象如何經由照片被形塑以及讀者眼中的城市意象的構成元素與自媒體時代的關係。 研究發現，讀者的原始意象多來自朋友間主觀性的評論。抵達上海前的原始意象多指向繁華、中西合併的國際化都市，抵達後的意象較多元而衝突，特別對於人民的文化素養有所描述。在自媒體時代下，Kevin Lynch的五大要素除邊界外，其他皆仍存在自媒體上，新增人物、食物、建築空間等三大新要素。 從讀者所提供的照片歸納出以人物、標誌物兩種要素佔比最高，根據深度訪談分析讀者上傳照片的原因，如：特別、值得紀念、實現夢想、覺得自己美、心情美好、感到優越。進而從照片中發現，在自媒體時代下「我」的主體性被凸顯，使照片中充分展現自媒體時代的特色。 / In an owned media era, people can create owned media easily. They can always share photos during their travel time and shape urban images together with other readers. With the experiences of the author and consider the suitability of samples, this research will be based on Instagram, a social media platform focusing on photographs, and targeted on Shanghai. With “The Image of the City” of Kevin Lynch, “Original Image”, “Induced Image”, and “Complex Image” of Fakeye & Crompton, this research will be analyzing the difference between interviewees’ image towards Shanghai before and after visiting, and how they shape their urban image through their uploaded photographs. Through the research, the author wish to discuss the relationship between the constitute elements of urban image by different readers and the aspects of owned media era. After the research, the author found out that readers’ original images come from subjective comments of their friends. Most original images include seeing Shanghai as a prosperous, diverse and an international city. Images after visiting start to diverse and conflict, especially on cultural literacy of the people in Shanghai. In own media era, four of the five elements, except for Edges, of Kevin Lynch are still applicable. In addition, the author established another important elements, people, foods, and spaces. The photos provided by readers can be classified into people and landmarks. Through analyzing interviews, the reasons of uploading pictures are mostly things that are special, things or events that are memorable, dreams come true, photogenic, in a good mood and feeling superior. The author concludes that under owned media era, the subjectivity of “I” has been highlighted from the uploaded pictures and that also brings out the aspect of owned media era.

From introduction: This is a study of Indian family businesses in the central business district of Durban, a sea port on the coast of Natal, in South Africa.

In this thesis, I exploit accounting issues in the Chinese context with a particular focus on the role of government. The thesis consists of three empirical essays, examining how the state coordinates among the state-owned enterprises in executive compensation (essay 1), how the government regulates the dividend payouts of listed firms (essay 2) and how the delisting regulation influences the accounting choices of listed firms (essay 3).The first essay examines relative performance evaluation (RPE) in China. Previous studies of RPE for executive compensations in Western developed markets have produced mixed findings. This is partly because the dispersion of share ownership in Western capital markets does not closely correspond with the single-principal/multi-agent theoretical setting assumed by Holmstrom (1982). In this study, I exploit the existence of a large number of state-owned enterprises (SOEs) in China to examine RPE in a setting closer to the theoretical assumption. I find that SOEs are more likely to use RPE for executive compensation than non-SOEs. This is consistent with better cross-firm coordination in executive contracting among SOEs under a common “state” principal than among non-SOEs with dispersed principals similar to Western firms. Furthermore, I find a more pronounced RPE effect among SOEs that are larger or have poorer past performance. This implies that the state principal has greater incentives to monitor strategically important firms or those in distress. The second essay examines the market reaction to and earnings management choices around changes in the regulations requiring a higher minimum dividend payout in China to shed new light on the determinants of dividend payout policy. I find that the market reaction is more positive for firms that paid less than the new required minimum payout than for those that paid more than the new required minimum, consistent with agency cost explanations of dividend payout. In addition, I find that low dividend payers exhibit a greater tendency to manage their earnings downwards to comply with the earnings-based threshold, and investors can “see through” such earnings management behaviors. My findings support the view of DeAngelo, DeAngelo and Skinner (2009) that agency costs of free cash flow retention are an important part of the dividend payout story. The third essay explores the earnings-based delisting rule in China that provides particularly strong motivation to manage earnings above the loss/profit threshold. I identify two groups of firms that successfully avoid being ST-ed, i.e. firms with a one-year loss before returning to profit, and firms with consecutive small profits. I provide a comprehensive examination of earnings management in terms of accruals management, real earnings management and non-operating income, to investigate whether Chinese firms manage earnings either to avoid reporting a loss or to avoid reporting two consecutive losses. Though there are mixed results sensitive to the research design for earnings management pattern in the two groups of firms, this study provides insights into earnings management induced by a government regulation.

The Government of South Africa has placed a lot of emphasis on economic growth and the involvement of Black people in the mainstream of the economy. The implementation of Broad-Based Black Economic Empowerment (B-BBEE) created opportunities for direct empowerment of Black females in ownership and management. The Construction Industry is being challenged to increase the number of Black females in management and ownership levels. Due to the nature of the Industry, only a small population of females considers Construction as a career option. The Industry has also lost a significant number of skilled Engineers and is experiencing a shortage of skilled managers in Middle and Senior Management Levels. The research problem questioned the current state of empowerment for Black women in the Construction Industry as measured against the B-BBEE Scorecard. The literature review focused on the requirements of the B-BBEE scorecard and Construction Charter. The second phase focused on gender equality and the achievements of women in Construction. The research design was done by using questionnaires to the South African Federation of Civil Engineering Contractors (Safcec) members in the Eastern Cape. The research design and survey aimed to determine the status of empowerment in the Construction Industry. With reference to both the literature review and the empirical findings the state of female empowerment can be determined. Therefore iv recommendations and opportunities for further research in this regard can be identified.

El presente trabajo de investigación se realizó con el objetivo de mejorar el proceso comercial de la empresa ABC S.A.C., con el fin de que las soluciones propuestas ayuden a la empresa a mejorar su rentabilidad. / This investigation Project was made in order to improve the commercial process of the company ABC S.A.C., with the objective that the proposed solutions help the Company to improve its profitability. / Trabajo de investigación

Företag tenderar att leverera meningsfulla kundupplevelser genom användning av kundresor. En kundresa föreställer ett händelseförlopp som innefattar kundens hela livscykel, från förköpsfas till efterköpsfas. Inom kundresor utgör företagsägda kontaktpunkter en central del, eftersom det är via dessa som företag och kunder utbyter information sinsemellan genom hela kundresan. Rätt information är A och O för att företag ska kunna kommunicera med de rätta kunderna, vid rätt tidpunkt och med relevant budskap, oavsett vilken kontaktpunkt som kunden än väljer. Rätt information förutsätter tillgång till relevanta och kvalitetsrika data samt kräver adekvata åtgärder för att möjliggöra ett entydigt och komplett informationsflöde. Detta är lättare sagt än gjort. Faktum är att det i dagsläget saknas tydliga riktlinjer för hur företag bör integrera kontaktpunkter för att säkerställa ett avbrottfritt informationsutbyte. Inom tidigare forskning saknas studier av faktiska fall. Därför har denna studie genomförts som en fallstudie med syfte att undersöka hur en enskild verksamhet inom biltillverkningsindustrin, integrerar egna kontaktpunkter. Studiens resultat tyder på att det finns negativa faktorer som försvårar informationsutbyte och samtidigt utgör ett hot mot positiva faktorer som innefattar verksamhetens kärnprocesser för att effektivisera informationsutbyte. För att upprätthålla ett effektivt informationsutbyte och för att skydda verksamheten mot negativa faktorer, bör positiva faktorer vara synkroniserade. Lösningen förutsätter en gemensam IT-arkitektur, som innefattar system och verktyg som är lämpade för kundinteraktion samt som kan sammankopplas med verksamhetens kärnprocesser. / Companies tend to deliver meaningful customer experiences by using customer journeys. A customer journey represents a sequence of events that include the customer's entire purchase cycle, from pre-purchase phase to post-purchase phase. In these journeys, company owned touchpoints constitute a key part, as it is through these touchpoints that companies and customers share information with one another throughout the entire customer journey. Accurate information is imperative for the companies to communicate with the right customer, at the right time and with a relevant message, regardless of which touchpoint the customer chooses. Accurate information requires access to relevant and high quality data, as well as adequate measures to enable unambiguous and complete flow of information. In fact, this is easier said than done. There are currently no clear guidelines on how companies should integrate touchpoints to ensure an uninterrupted information sharing. In previous research, there is a lack of studies conducted on factual cases. Therefore, this study has been conducted as a case study, which aim is to study an automobile company’s approach to integrate its touchpoints. The result of this study indicates that there are negative factors that hamper the information sharing, and at the same time pose a threat to positive factors that include core business processes to streamline information sharing. To maintain an effective information sharing, and to protect the business against negative factors, positive factors should be synchronized. This solution requires a corporate IT architecture, which includes suitable systems and tools for customer interaction, and which can be linked to the core processes of the business.