La privatisation a été identifiée comme un des phénomènes économiques les plusimportants de l’histoire récente, entre-temps la privatisation des banques a été acceptéecomme étant un des secteurs principaux de ce phénomène économique.En se basant sur l’importance de la privatisation des banques qui a lieu partout en Iran, cettethèse se divise en deux parties.Dans sa première partie, la thèse explore l’échec ou le succès de la privatisation desbanques en Iran en assumant comment la progression s’est faite durant les deux étapes deprivatisation et d’exécution, et spécifiquement afin d’identifier la combinaison de doublepropriété qui en est le résultat, ainsi que ses conséquences sur le contrôle de gestion desbanques privatisées.La deuxième partie se concentre sur la discussion concernant la condition de succèsnécessaire pour que les banques privées iraniennes continuent à fonctionner. À ces causes,la thèse essaie de localiser une compréhension des possibilités, des barrières et des limitesdes banques privatisées en particulier, et des transactions bancaires privées en général.Cette partie va également se concentrer sur les impacts de deux enjeux d’affaires de«Distribution d’actions Justice» avec la distribution 40%-50% des entreprises privatiséesparmi les déciles les plus bas du pays et « la propriété d’instituts semi-gouvernementaux »qui a formé la portion principale de la combinaison de propriété des banques privatisées.Subsidiairement, les méthodes pratiques probables proposées pour le succès des banquesprivées seront analysées en même temps que l’investigation de tout chaînon manquantprincipal, afin que le succès des banques privées en Iran continue.Cette thèse se veut originale de par son argument concernant une large étude détaillée de laprivatisation des banques en Iran, en se penchant particulièrement sur ses spécifications eten mettant en valeur la vulnérabilité et l’instabilité des banques privées dans les conditions actuelles de l’Iran, elle examine les diverses solutions qui permettraient de diluer le contrôlede gestion gouvernemental qui débouche du résultat de la combinaison de propriété desbanques privatisées, et se rendre compte de l’importance de l’entrée des investisseurs et desbanques étrangers comme étant le chaînon manquant du succès de la continuation desbanques en Iran. / Privatization has been identified as one of the most remarkable economic phenomena in recenthistory; the privatization of banks, meanwhile, has been known to be the core segment of thiseconomic phenomena.Following to the nationwide importance of bank privatization in Iran, the aim of this thesis aretwo folds.In the first part, the thesis explores the failure or success of the privatization of banks in Iranby assuming how it has been progressed at the two stages of pre-privatization and execution,specifically to identify the resulted ownership combination, and its consequences onmanagement control of the privatized banks.The second part focuses on the discussion of success condition for continuation of privatebanking in Iran. Therefore, the thesis attempts to locate an understanding of the prospects,barriers and limitations of privatized banks in particular and private banking, in general.This part also focuses on the impacts of two issues of “Justice Shares Distribution” whichdeals with distributing 40%-50% of privatized enterprises among the lowest deciles of thecountry and “semi- government institute ownership” that has formed a main portion inownership combination of privatized banks.Alternatively, the probable practical methods proposed for success in private banking will beanalyzed along with investigating any principal missing links of success continuation for theexisted private banking in Iran.The claim to originality in this thesis therefore lies in its argument about detailed cross studyof bank privatization in Iran with particular focus on its specifications, emphasizing thevulnerability and instability of private banking in the current condition of Iran, examine thedifferent solution to dilute the government’s management control due to the resultedownership combination of privatized banks and to find out the importance of entry of theforeign investors and foreign banks as the missing link in successful continuation of bankingin Iran.

This dissertation deals with the issue of Supervisory boards in Czech state-owned enterprises. At first it defines a clear set of terms to differentiate within appropriate legal forms of state entrepreneurship applicable in Czech Republic. Thereafter it offers the analysis of implementing the nomination process recently brought to our governmental system. The empirical part of this thesis is constituted by the qualitative research of personal policy of the state in four selected stated-owned enterprises carried out for the period from 2006 till 2015. Education, working experience, political membership and personal integrity were the main focus areas while researching the members of selected supervisory boards.

The diploma thesis deals with the transparency of Czech state-owned enterprises. Thus how they are run, how they are managed and staffed and how they are regulated. The thesis is divided into four chapters. The first chapter is concern with the constitution of the state-owned enterprises, their development after the change of regime and especially with their sale within the coupon privatization. The second chapter deals with the current privatization of the state-owned enterprises but rather only theoretically and argues whether the state is an appropriate owner and a good bussinesman. The third chapter is devoted to (non)transparency of the state-owned enterprises which means appointing (non)experts to the supervisory boards and (in)sufficient control of these enterprises. The fourth chapter is a case study of Budweiser Budvar. In the end the reader finds the answer to the question whether the set rules for the operation and management of the state-owned enterprises are sufficient.

The primary objective of this study was to investigate the perceptions on the role of locally owned small, medium and micro enterprises (SMMEs) in the economic development of Rustenburg, South Africa. The study was motivated by theoretical findings that SMMEs are the cornerstone of economic development; yet, the levels of unemployment and poverty were still escalating in Rustenburg. This prompted the researcher to investigate the perceptions on the role of locally owned small, medium and micro enterprises in the economic development of Rustenburg, South Africa, and the extent of their contribution. The study adopted a descriptive research design and a quantitative approach to determine the role of SMMEs and the extent of their contribution to the economic development of Rustenburg. The study focused on Rustenburg, which had 223 registered SMMEs at the time. The registered 213 SMMEs were identified as the target population of the study, and 10 registered SMMEs participated in the pilot study. A structured questionnaire was used as a data collection instrument. Two hundred and thirteen (213) copies of questionnaires were self-administered. One hundred and eighty-two (182) completed questionnaires were returned, which represented an 85% response rate. Descriptive and inferential statistics were used to analyse the data by utilising the Statistical Analysis Software (SAS). Statistical techniques used in this study comprised frequency analysis, analysis of variance (ANOVA), Pearson’s correlation test, and Tukey’s studentised range test. Empirical findings revealed that SMMEs play a significant role in contributing to the economic development, employment generation and poverty reduction of Rustenburg, with SMMEs in the mining sector making a greater and more significant contribution than other sectors. The study concluded that SMMEs perform a critical role in contributing to the economic development of Rustenburg, especially those in the mining sector. Recommendations were that government should consider increasing the development programmes for SMMEs that operate in Rustenburg, invest in SMMEs’ technology and provide practical SMMEs development training. In addition, government should provide sufficient funding for SMMEs and improve the regulatory framework that governs the SMME sector. This particular study focused on SMMEs operating in Rustenburg. Another study could be conducted on foreign-owned SMMEs. / Business Management / M. Com. (Business Management)

Magister Legum - LLM / Directors of companies are the forerunners in overseeing and strategically managing a company.1 The Companies Act 71 of 2008 (the Companies Act) gives the board of directors the legislative obligation for a company to be managed by or under the direction of the board of directors.2 The board of directors have a central role in the decision making and operation of a company; this position also applies to the board of directors of State owned Companies (SOC). This dissertation explores methods to hold directors of SOCs personally liable for irregular, wasteful and fruitless expenditure Irregular expenditure is defined as expenditure that does not comply with the provisions of the Public Finance Management Act 1 of 1999 (PFMA), the State Tender Board Act 86 of 1968 or any legislation that provides for provincial government procedure.3 Fruitless and wasteful expenditure is defined as ‘expenditure which was made in vain and would have been avoided had reasonable care has been exercised’.This research aims to analyse legislative mechanisms put in place that hold directors of SOCs personally liable for irregular, reckless, wasteful and fruitless expenditure. Section 77(2)(b) and 218(2) of the Companies Act contains the legislative basis for the personal liability of directors of SOCs for irregular, wasteful and fruitless expenditure.

The thesis is focused on creating a complete business plan for establishing a family owned lavender farm in the village of Římov. The theoretical part describes the business process from the very idea of starting an enterprise, the assessment of the business plan using the Lean Canvas tool, chosen analytical and research methods as well as creating a given structure for of the business plan which involves eliminating risks, setting up the product and entering the market. The analytical part of the work provides a SWOT analysis of the business environment. In the final part of the thesis both the preferred market strategy and the business model breakdown are proposed.

Syftet med denna uppsats är att undersöka den klimatrelaterade hållbarhetsredovisningen i svenska statliga bolag under åren 2016 och 2020 för att utröna om någon förändring i kvalitet kan observeras och vilka faktorer som påverkar kvaliteten på den klimatrelaterade hållbarhetsredovisningen under respektive år. Den klimatrelaterade hållbarhetsredovisningen för 40 statligt ägda bolag undersöks under två år. Uppsatsens forskningsfrågor och hypoteser undersöks utifrån en kvantitativ forskningsansats, där en innehållsanalys av bolagens hållbarhetsredovisning genomförs för respektive år. Genom kvantifiering av hållbarhetsinformationen skapas empirisk data som analyseras. Som grund för analysen ligger den teoretiska referensramen, där uppsatsens empiri tolkas med hjälp av legitimitetsteorin, intressentteorin samt institutionella teorin. Uppsatsens slutsats visar på att EU-direktivet haft en positiv påverkan på den klimatrelaterade hållbarhetsredovisningen. Vidare påvisas även en positiv relation mellan bolagens storlek och kvaliteten av den klimatrelaterade hållbarhetsredovisningen. / The purpose of this thesis is to examine the climate-related sustainability report in Swedish State owned enterprises during the years 2016 and 2020 to find out if any change in quality can be observed and what factors affect each year. The climate-related sustainability report of 40 state-owned companies is reviewed for two years. The thesis’ research questions and hypotheses are examined on the basis of a quantitative research approach, where a content analysis of the companies’ sustainability reports is carried out for each year. By quantifying the sustainability information, empirical data is created and analyzed. The foundation of the analysis is the theoretical framework, where the thesis’ empirics are interpreted with the help of legitimacy theory, stakeholder theory and institutional theory. The conclusion of the thesis shows that the EU directive has had a positive impact on the climate-related sustainability report. Furthermore, a positive relationship is also demonstrated between the companies’ size and the quality of the climate-related sustainability report.

Tato diplomová práce pojednává o vytvoření nové činnosti existujícího rodinného podniku a nutného podnikatelského záměru s cílem zjistit, zda je ekonomicky výhodné začít s činností správy a údržby nemovitostí. Tato práce dále provádí potřebné analýzy a poskytuje návrhy ve formě marketingového mixu, organizačního a finančního plánu. Na základě předpokládaných finančních výkazů hodnotí výhodnost projektu.

This master´s thesis is concerned with a business plan of changing exploitation of part of historical building - the castle. Includes proposal of business plan fot the implementation of which should lead to better economic results, not only for the oweners themselves, but for all the businesses whoes ctivities may benefit from the synergies of this change.

Less than 30% of Black business owners successfully obtain small business loans to sustain their businesses longer than 5 years when compared to evidence that shows that more than 65% of White small business owners obtain small business loans to sustain their businesses longer than 5 years. The purpose of this multiple case study was to explore the experiences of 3 Black owners of small businesses who successfully obtained small business loans and maintained operations longer than 5 years in the Research Triangle Park area of North Carolina. The conceptual framework for this study was systems theory and contingency theory. The data collection process consisted of conducting face-to-face semistructured interviews with open-ended questions and a review of documents associated with the small business owners’ attempts to remain in business longer than 5 years. Data were analyzed using the modified van Kaam method, transcribing the interview recordings, and coding the data to identify relevant themes. Two primary themes emerged regarding successful strategies for obtaining small business loans: create an effective business plan, and research and prepare for the process of procuring a loan. The implications of this study for positive social change include the potential to provide Black owners of small businesses with strategies for obtaining small business loans and achieving sustainability of operations. Business success for Black owners of small businesses might contribute to the economic prosperity of the local communities.