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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
51

Motives of private companies for participating in short-term transnational public-private partnerships

Shakirova, Razilya, Filina, Yelena January 2013 (has links)
Background. Globalization and growing concerns for good governance and effectivenessput emphasis on addressing cross-border challenges to which single public organizationsor private companies face barriers. Transnational public-private partnerships (PPPs) areincreasingly used to bring multi-actor and cross-sector solutions to global issues rangingfrom economic development to environmental sustainability to social policies. As privateand public actors participating in transnational PPPs are guided by their own motives thatsignificantly differ from each other, they might enter into conflict with those of thecollaborating sector. Moreover, attention paid by private and public actors to sustainingtheir own identities and fulfilling their own motives might lead to a situation when actorswould be more oriented to achieving their specific goals that are not closely related to thepurposes of partnerships. Partners should consider possible impacts of their decisions onthe overall purpose of partnership in order to not undermine the ability to deliver theexpected results and services.Purpose. The purpose of this study is to investigate the motives of private actors forparticipating in short-term transnational PPPs and their influence on the achievement ofpurposes of such partnerships.Hypotheses. Based on the literature review, three research hypotheses are formulated: 1.Private actors participating in short-term transnational PPPs are guided by financialmotives to the least extent. 2. The specific motives of private actors differ considerablydepending on which type of short-term transnational PPPs they participate in. 3. Themotives of private actors except from financial motives have a positive influence on theachievement of purposes of short-term transnational PPPs.Method: Primary data have been gathered through a questionnaire-based surveyconducted among private companies participating in North Sea Region and CentralEurope programmes within INTERREG B - initiative for transnational cooperation.Empirical data have been analyzed using statistical methods such as factor analysis andmultiple regression analysis.Conclusion. By examining the underlying structure through factor analysis, the motivesof private actors have been divided into four groups such as financial, market-related,capacity building and social and political motives. According to the results of the analysis,private actors participating in short-term transnational PPPs consider financial motives asless important than capacity building, social and political and market-related motives.ivComparisons of the most important motives indicated by private actors have not detectedconsiderable differences depending on the types of PPPs. As identified through regressionanalysis, the influence of capacity building and market-related motives of private actors onthe achievement of overall purpose of partnership is positive, while their financial motivesaffect negatively the result of short-term transnational PPPs.
52

A demanda por auditoria independente além dos aspectos legais: o valor da verificação voluntária das demonstrações financeiras das empresas fechadas brasileiras / The demand for independent auditing beyond legal aspects: the value of voluntary verification of financial statements in Brazilian closed companies

Taynáh Martins Ueda 07 May 2018 (has links)
O objetivo deste trabalho é identificar os principais demandantes pela auditoria independente em empresas desobrigadas legalmente a serem auditadas e se há valor para elas em se submeterem a esse processo de verificação. A base de dados utilizada foi a da FIPECAFI, que utiliza esses dados para classificar anualmente as 1.000 Melhores e Maiores empresas localizadas no Brasil. Optou-se por essa base por ela possuir informações econômico-financeiras e de auditoria não só de empresas abertas, mas também de fechadas de pequeno e de médio porte. Estas estão isentas pela Lei 6.404/76 e alterações posteriores de contratarem auditores externos para a verificação das suas demonstrações contábeis. Contudo, diversos órgãos reguladores, como ANEEL, ANTT, CVM, BACEN, SUSEP, entre outros, impõem que as empresas sob as suas supervisões sejam auditadas, independentemente do porte. Assim, após a análise da Lei societária e dos princípios normativos emitidos por esses órgãos, restaram 998 empresas desobrigadas legalmente a serem auditadas entre 2005 e 2015, gerando 4.531 observações. Destas observações, 56% compõe o grupo de interesse, ou seja, as que optam por serem auditadas, e 44% o grupo de controle. O tratamento estatístico dos dados contou com técnicas exploratórias descritivas, de correlações, bem como inferenciais através de regressões logísticas binomiais robustas para dados em painel. Os resultados indicam que empresas desobrigadas legalmente a serem auditadas apresentam maiores probabilidades de contratarem os serviços de auditoria externa por influência dos credores, não por intervenção dos seus controladores estrangeiros ou nacionais de grande porte. Adicionalmente, essas empresas, que optam voluntariamente por terem suas demonstrações financeiras verificadas sob a ótica legal, estão associadas a maiores oportunidades de investimento, a uma menor fragilidade financeira e menores custos de captação de terceiros em relação às não auditadas. / The purpose of this paper is to identify the main claimants by independent auditors in legally released companies to be audited and if there is value to them in submitting to this process. The database used is property of FIPECAFI, which uses this data to annually classify the 1,000 Best and Biggest Companies located in Brazil. This basis was chosen because it possesses economic, financial and audit information not only of open companies, but also of small and medium-sized private companies. These are exempt by Law 6.404/76 and subsequent amendments to contract external auditors to verify their financial statements. However, several regulatory agencies such as ANEEL, ANTT, CVM, BACEN, SUSEP and others require that companies under their supervisions be audited, regardless of size. Thus, after analyzing the Corporate Law and the main regulations issued by these agencies, left 998 private companies exempt from being audited between 2005 and 2015, generating 4,531 observations. Of these observations, 56% make up the interest group, that is, those who choose to be audited and 44%, the control group. The statistical treatment of the data counted on descriptive exploratory techniques, correlations, and also with inferential ones through robust binomial logistic regressions for panel data. The results show that companies legally released to be audited are more likely to contract the external audit services by influence of the creditors and not by intervention of their foreign or national large controllers. In addition, these companies, that voluntarily opt to have their financial statements verified from a legal standpoint, are associated with larger investment opportunities, lower financial weakness and lower cost of debt.
53

O impacto da comunicação em rede nas relações de trabalho capitalistas: um estudo sobre liberdade, poder e internet na empresa privada / The impact of network communication in the capitalists relations of work: a study on freedom, power and Internet in the private enterprise

Armando Maman 28 April 2008 (has links)
A pesquisa tem como objeto a comunicação em rede praticada através da Internet em empresas privadas brasileiras e multinacionais com operação no Brasil, privilegiando aspectos e dados relativos a uso de computador e de Internet pelos empregados. Buscou-se compreender, essencialmente, quais são as normas que as empresas estabelecem para esse tipo de atividade uso de Internet , assim como as razões que as levam a normatizar o uso da comunicação em rede. Além de pesquisa qualitativa promovida junto 18 empresas de médio e grande porte em vários segmentos econômicos, utilizou-se dados da mais recente pesquisa do Comitê Gestor da Internet no Brasil, que avaliou o uso dessa tecnologia de comunicação em empresas e lares brasileiros, divulgada em janeiro de 2007. Quanto aos resultados, constatou-se que as tecnologias da informação trouxeram várias inovações às relações comunicacionais e de trabalho, a principal delas o fato de que normas de comportamento antes escritas agora são aplicadas automaticamente pelos sistemas de informação. Além disso, percebeu-se que a comunicação em rede, que muitos julgam ampla, livre e democrática, é apropriada de modo autoritário pela maioria das empresas, que buscam controlá-la através de sistemas de monitoração e vigilância permanentes, destruindo assim o mito de que as técnicas, por si só, modificam o modo como os meios de produção se articulam. / The research has as object the network communication practiced through the Internet in brazilian private companies and multinational companies operating in Brazil, privileging aspects and data on the use of computer and Internet by the employees. The aim was to understand, essentially, what are the standards that firms set for this type of activity use of the Internet as well as the reasons that lead to standardize the use of network communication. In addition to qualitative research promoted with 18 companies of medium and large sizes in various economic sectors, it was used data from the most recent survey of the Management Committee of the Internet in Brazil, which evaluated the use of this technology for communication in brazilian businesses and homes, disclosed in January 2007. As for results, it was found that information technologies have brought several innovations to the communication and working relationships, the main of them the fact that standards of behaviour prior written now are applied automatically by information systems. Moreover, it is realized that network communication, which many believe broad, free and democratic, it is appropriate in an authoritarian way by companies, that seek to control it through monitoring systems and permanent surveillance, thereby destroying the myth that techniques, by itself, alter how the means of production are articulated.
54

Les entreprises privées dans l’action publique de lutte contre le VIH/sida en Côte d’Ivoire : un acteur comme les autres ? / Private companies and public action engagement in the struggle against HIV/AIDS in Ivory Coast : an actor like the rest ?

Bekelynck, Anne 13 March 2015 (has links)
A la fin des années 1990, en Afrique subsaharienne, des grandes entreprises privées mettent en œuvre des programmes pionniers d'accès aux antirétroviraux (ARV) pour leurs employés. A partir des années 2000, elles sont invitées à poursuivre leurs efforts et à devenir des partenaires de cette action publique, de la prévention et de la prise en charge thérapeutique. Dans ce contexte, elles interviennent aux côtés d’autres acteurs : Etats, organisations internationales, organisations non gouvernementales (ONG), réseaux de professionnels de santé et associations. Ces initiatives des entreprises privées sont communément relatées comme des stratégies rationnelles de préservation du « capital humain » et de la productivité des entreprises. Cette thèse de sociologie politique vise à explorer l’articulation des logiques bioéconomiques, politiques, sociales et symboliques qui ont été au cœur de la mobilisation du secteur privé dans la lutte contre le VIH/sida en Côte d’Ivoire. Les modalités et les effets de cette « publicisation » inédite d’un acteur privé lucratif au sein d’une action publique de santé sont explorés à un niveau local. Cette recherche s’appuie sur une enquête qualitative conduite en Côte d’Ivoire auprès des acteurs de 30 entreprises privées. Des entretiens ont été réalisés avec des membres du personnel médical des entreprises, des cadres, des employés vivant avec le VIH, des responsables de politiques publiques, professionnels de santé et acteurs associatifs. Une comparaison asymétrique avec le Cameroun a également été opérée afin de confirmer et de nuancer les hypothèses de recherche. La mobilisation des entreprises privées dans la lutte contre le VIH/sida est portée par une rhétorique mondiale, laquelle promeut la synergie des partenariats public-privés. En proposant une sociologie politique de l’action publique au prisme des entreprises privées, cette recherche met en évidence les paradoxes des politiques multisectorielles. Elle montre la manière dont la politisation d’une action publique tend à « dé-différencier » les entreprises privées des autres acteurs, c’est-à-dire à gommer leurs spécificités (rôle de modèle, lieu de production de vulnérabilités, accès à la santé différencié). / By the end of the 1990s in sub-Saharan Africa, huge companies in the private sector commenced the implementation of antiretroviral therapy (ART) programmes for the benefit of their employees. From the early 2000s, these companies have been invited to pursue efforts to also engage as partners in prevention and treatment policies, alongside other diverse actors: states, international organisations, NGOs, health professionals, civil society, etc. These private initiatives are usually reported as rational strategies aimed at preserving the “human capital” and productivity of the organisations. Approaching this study from a political sociology perspective, this PhD dissertation analyses the interaction of the bioeconomic, political, social and symbolic rationales that have underpinned the mobilisation of private companies in the struggle against HIV/AIDS in Ivory Coast. This research also explores the modalities and effects of this unprecedented “publicisation” of a private actor within the context of wider public health action at a local level. This study is supported by qualitative investigation conducted among 30 private companies in Ivory Coast. In addition, series of in-depth interviews were conducted with various actors involved in the HIV/AIDS sector (international organisations, the government, physicians, employees living with HIV/AIDS, civil society, etc.). Furthermore, an asymmetrical comparison with Cameroon has benefited this research by helping to confirm and refine the hypothesis. Global rhetoric advocating the synergy of public-private partnership has indeed supported the mobilisation of private companies in the fight against HIV/AIDS. By examining public action in regard to private companies, this research highlights the paradoxes of multisectoral policies. It demonstrates how these private actors, through the dynamics of politicisation, tend to be “de-differentiated” from other actors, thereby erasing their characteristics (social model, employee vulnerabilities, differentiated access to public health).
55

A redução do capital social (em companhias abertas e fechadas) / The reduction of capital stock (on private and publicity held companies)

Garcia, Alexandre Hildebrand 25 May 2009 (has links)
A presente dissertação faz uma abordagem do tema da redução do capital de companhias abertas e fechadas no Brasil, apresentando-o em duas partes. Na primeira parte, composta pelos Capítulos 1 e 2, são tratados aspectos gerais e, na segunda parte, composta pelos Capítulos 3 e 4, são tratados aspectos específicos das reduções do capital social. No Capítulo 1, é apresentado um breve histórico do capital social, em que se procura estalecer a sua origem e relação com a função de produtividade das primeiras companhias, afastando-se do pensamento tradicional de que o capital social tenha tido a sua origem relacionada com a função de proteção de credores. Além disso, é apresentada uma noção geral de capital social, suas classificações, princípios mais relevantes e funções, sempre com o foco de preparar a discussão para a sua redução. No Capítulo 2, é apresentada uma noção geral da redução do capital e a visão do autor dos dois principais princípios que a informam: o da igualdade e o da proteção aos credores. A análise prossegue, para apresentar uma classificação das reduções do capital de acordo com as suas causas ou de acordo com os efeitos que produzem no patrimônio das companhias. Por fim, sustenta-se a taxatividade das causas de redução do capital social. No Capítulo 3, são apresentadas as causas de redução do capital por perda e por excesso, bem como o procedimento para a sua implementação. A boa compreensão deste capítulo depende, em grande parte, das discussões sobre o capital social, suas classificações, princípios mais relevantes e funções, bem como sobre os princípios aplicáveis e as classificações das reduções do capital. No Capítulo 4, são brevemente apresentadas as outras causas que podem determinar a redução do capital social de companhias abertas e fechadas no Brasil, bem como as principais discussões ao redor de cada uma delas. / This paper highlights the reduction of capital stock on Brazilian privately and publicly-held companies, being presented in two parts. Part One is integraded by Chapters One and Two, which present an overview of the matter, and Part Two, which present specific issues related to each cause of reduction of capital stock. On Chapter One, it is presented a short history of capital stock with the purpose of relating it with its productivity function on the first companies, instead of relating it with the function of guarantee for creditors, as a traditional doctrine usually explains its origin. Besides, it is presented a general concept of capital stock, its categories, principles and functions, with the goal of preaparing further discussions on its reduction. On Chapter Two, it is presented a general concept of reduction of capital stock and the authors stand point of the two main principles applicable to it: equal treatment and creditors protection. The analysis moves ahead to categorize the cases of reduction of capital stock in accordance with their causes or the effects on companies assets. On Chapter Three, the author presents the two main causes of capital reduction in Brazil: loss and excess (of assets). Besides it is presented the procedure to accomplish a reduction of capital stock on each case. To fully understand this chapter it is mandatory to be aware of the general concept of capital stock, its categories, principles and functions, as well as the general concept of reduction of capital stock and its principles. On Chapter Four, it is brieftly presented the other causes of reduction of capital stock on Brazilian law, as well as the main discussions that surround them.
56

An exploratory study of integration mechanisms in Open Innovation Projects within inter-organizational networks: private companies and universities

Ramirez Portilla, Andres, Novokmet, Paula January 2010 (has links)
<p>It is visible in the innovation literature the tendency to evolve the innovation process into a moreopen and flexible model where innovators of all types can interact freely. This fairly recentparadigm known as Open Innovation is a phenomenon with still a considerable amount of opengaps and challenges. Therefore the question of how integration is achieved between differenttypes of outside innovators remains unanswered. Many organizations, some in more extent thanothers, are already applying Open Innovation within networks; however there is still not a clearunderstanding or a formal theory that describes the mechanisms that can help integrate theinnovation activities with other actors. To address this challenge, we conducted an exploratorystudy in 7 different organizations representing two types of innovators (private firms andacademic institutions) and a nexus agency that acts as an integrator between them. The first partof the results consist of an extensive list of 27 integration mechanisms applicable in openinnovation projects later categorized in 5 new main categories for their practical study anddiscussion. More abstractly, as relationships between these integration mechanisms and interorganizationalnetworks have not been analyzed yet, we want to propose a framework that canprovide an initial notion of their role and interaction in Open Innovation Projects. Thisframework is valuable to consider the applicability of the proposed integration mechanismscategories in different OI settings and supports the understanding of how the harmonization ofOI efforts occurs with different types of innovators. Having a framework of this typeconsiderably extends the understanding of integration in the Open Innovation field and providesas well a guide for organizations to identify how to integrate open innovation efforts.</p>
57

An exploratory study of integration mechanisms in Open Innovation Projects within inter-organizational networks: private companies and universities

Ramirez Portilla, Andres, Novokmet, Paula January 2010 (has links)
It is visible in the innovation literature the tendency to evolve the innovation process into a moreopen and flexible model where innovators of all types can interact freely. This fairly recentparadigm known as Open Innovation is a phenomenon with still a considerable amount of opengaps and challenges. Therefore the question of how integration is achieved between differenttypes of outside innovators remains unanswered. Many organizations, some in more extent thanothers, are already applying Open Innovation within networks; however there is still not a clearunderstanding or a formal theory that describes the mechanisms that can help integrate theinnovation activities with other actors. To address this challenge, we conducted an exploratorystudy in 7 different organizations representing two types of innovators (private firms andacademic institutions) and a nexus agency that acts as an integrator between them. The first partof the results consist of an extensive list of 27 integration mechanisms applicable in openinnovation projects later categorized in 5 new main categories for their practical study anddiscussion. More abstractly, as relationships between these integration mechanisms and interorganizationalnetworks have not been analyzed yet, we want to propose a framework that canprovide an initial notion of their role and interaction in Open Innovation Projects. Thisframework is valuable to consider the applicability of the proposed integration mechanismscategories in different OI settings and supports the understanding of how the harmonization ofOI efforts occurs with different types of innovators. Having a framework of this typeconsiderably extends the understanding of integration in the Open Innovation field and providesas well a guide for organizations to identify how to integrate open innovation efforts.
58

Personalo atrankos proceso ypatumai Šiaulių miesto viešosiose ir privačiosiose organizacijose / The Peculiarities of staff selection process in public and private organizations of Šiauliai City

Strumilaitė, Kristina 26 September 2008 (has links)
Magistro darbe nagrinėjami Šiaulių miesto viešųjų ir privačiųjų įmonių, organizacijų personalo atrankos ypatumai. Darbe aptariamas personalo planavimo procesas, pagrindiniai personalo paieškos šaltiniai, dažniausiai naudojami personalo atrankos metodai. Taip pat analizuojama kokie kriterijai lemia darbo ir darbuotojo pasirinkimą. Nagrinėjami kriterijai, kurie lemia sėkmingą įsidarbinimą. Lyginami personalo paieškos, atrankos ypatumai viešajame ir privačiajame sektoriuje. Apklausoje dalyvavo 224 respondentai (170 personalo darbuotojų, 54 vadovai). Anketos išplatintos gamybos, paslaugų, prekybos įmonėse bei organizacijose. Šiaulių viešosiose ir privačiosiose organizacijose ar įmonėse vadovo pareigas eina vyrai, apklausoje jie sudarė 74 proc. net 79 proc. vadovų turi aukštąjį universitetinį išsilavinimą. Šiaulių miesto įmonėse, organizacijose pakankamai didelė darbuotojų kaita, kadangi 62 (iš 170) respondentai atsakė, kad institucijoje dirba iki 5 metų, 34 atsakė, kad 6- 10 metų. Šį teiginį taip pat patvirtina vis didėjanti darbuotojų kaita. Privatusis sektorius ir toliau sparčiai plečiasi Šiauliuose, viešojo sektoriaus plėtra yra gerokai lėtesnė. Apie laisvas darbo vietas įmonėse ir organizacijose Šiaulių miesto gyventojai geriausiai sužino iš pažįstamų rekomendacijų ir skelbimų spaudoje. 70 proc. visų apklaustų vadovų teigė, kad jų įmonėse, organizacijose nėra personalo skyrių ir darbuotojų atranką atlieka patys. Pats populiariausias Šiauliuose personalo atrankos metodas... [toliau žr. visą tekstą] / The peculiarities of staff selection process in public and private companies, organizations of Šiauliai City are analyzed in Master Thesis. The process of staff planning, the main source of staff search, and the mostly used methods of staff selection are discussed in this thesis. It is analyzed as well, what criteria influence the selection of job and employee. The criteria influencing successful employment are analyzed. The peculiarities of staff search in public and private sectors are compared. 224 respondents participated in survey (170 staff employees, 54 managers). The questionnaires were distributed in production, services, trading companies and organizations. In public and private organizations and companies mostly men are in position of manager in Šiauliai; they concluded 74 per cent in survey. Even 79 per cent of managers have higher university education. The change of employees in Šiauliai city companies and organizations is large enough, as 62 (from 170) respondents answered that they are working in institutions till 5 years, 34 answered that they are working from 6 to 10 year. This statement is confirming that the change of employees is increasing. Private sector is still developing rapidly in Šiauliai, the development of public sector is much slower. The residents of Šiauliai city mostly get information about vacancies in companies and organizations from acquaintances and advertisements in press. 70 per cent of all managers surveyed declared that there are no... [to full text]
59

Reform des Eigenkapitalersatzrechts im System der Gesellschafterhaftung : unter Berücksichtigung der Änderungen durch das MoMiG /

Schaumann, Michael. January 1900 (has links)
Zugleich: Diss. Regensburg, 2008. / Literaturverz.
60

A redução do capital social (em companhias abertas e fechadas) / The reduction of capital stock (on private and publicity held companies)

Alexandre Hildebrand Garcia 25 May 2009 (has links)
A presente dissertação faz uma abordagem do tema da redução do capital de companhias abertas e fechadas no Brasil, apresentando-o em duas partes. Na primeira parte, composta pelos Capítulos 1 e 2, são tratados aspectos gerais e, na segunda parte, composta pelos Capítulos 3 e 4, são tratados aspectos específicos das reduções do capital social. No Capítulo 1, é apresentado um breve histórico do capital social, em que se procura estalecer a sua origem e relação com a função de produtividade das primeiras companhias, afastando-se do pensamento tradicional de que o capital social tenha tido a sua origem relacionada com a função de proteção de credores. Além disso, é apresentada uma noção geral de capital social, suas classificações, princípios mais relevantes e funções, sempre com o foco de preparar a discussão para a sua redução. No Capítulo 2, é apresentada uma noção geral da redução do capital e a visão do autor dos dois principais princípios que a informam: o da igualdade e o da proteção aos credores. A análise prossegue, para apresentar uma classificação das reduções do capital de acordo com as suas causas ou de acordo com os efeitos que produzem no patrimônio das companhias. Por fim, sustenta-se a taxatividade das causas de redução do capital social. No Capítulo 3, são apresentadas as causas de redução do capital por perda e por excesso, bem como o procedimento para a sua implementação. A boa compreensão deste capítulo depende, em grande parte, das discussões sobre o capital social, suas classificações, princípios mais relevantes e funções, bem como sobre os princípios aplicáveis e as classificações das reduções do capital. No Capítulo 4, são brevemente apresentadas as outras causas que podem determinar a redução do capital social de companhias abertas e fechadas no Brasil, bem como as principais discussões ao redor de cada uma delas. / This paper highlights the reduction of capital stock on Brazilian privately and publicly-held companies, being presented in two parts. Part One is integraded by Chapters One and Two, which present an overview of the matter, and Part Two, which present specific issues related to each cause of reduction of capital stock. On Chapter One, it is presented a short history of capital stock with the purpose of relating it with its productivity function on the first companies, instead of relating it with the function of guarantee for creditors, as a traditional doctrine usually explains its origin. Besides, it is presented a general concept of capital stock, its categories, principles and functions, with the goal of preaparing further discussions on its reduction. On Chapter Two, it is presented a general concept of reduction of capital stock and the authors stand point of the two main principles applicable to it: equal treatment and creditors protection. The analysis moves ahead to categorize the cases of reduction of capital stock in accordance with their causes or the effects on companies assets. On Chapter Three, the author presents the two main causes of capital reduction in Brazil: loss and excess (of assets). Besides it is presented the procedure to accomplish a reduction of capital stock on each case. To fully understand this chapter it is mandatory to be aware of the general concept of capital stock, its categories, principles and functions, as well as the general concept of reduction of capital stock and its principles. On Chapter Four, it is brieftly presented the other causes of reduction of capital stock on Brazilian law, as well as the main discussions that surround them.

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