This research investigated the perceptions on industrial democracy of selected stakeholder groups in the Thai industrial relations system. Three research questions were posed. How do the selected stakeholders express their knowledge of industrial democracy? What are the similarities and differences in perceptions of the ‘industrial democracy in practice’ concept held by members of the selected stakeholder groups? What are emergent best practices in industrial democracy? In order to provide some answers to these questions a number of research objectives were developed: To identify knowledge of industrial democracy in Thailand as perceived by selected stakeholders; To investigate the similarities and differences in stakeholder perceptions of industrial democracy; To compare the similarities and differences in stakeholder perceptions of industrial democracy; To identify problems and difficulties encountered from the practicing of industrial democracy within Thai business organizations; To reveal best practice in industrial democracy as expressed by the stakeholders. This research studied employee participation at five levels: board level: employee representation at board level; plant level: employee representation at plant level; shop floor level: employee participation at shop floor level; financial level: employee participation at the financial level; disclosure of information level: employee participation in disclosure of information. / This research collected data from the following ten stakeholder groups of the Thai industrial relations system: employees of non-unionized companies: shop floor level; employees of non-unionized companies: supervisory level; trade union leaders: national level; trade union leaders: company level; employers of non-unionized companies; employers organization leader group; government officials; members of tripartite bodies; human resource managers; labour academics. This research focuses on the knowledge and perceptions of stakeholders of the Thai industrial relations system relating to industrial democracy in practices in Thailand. The ontological assumption rests on the basis that realities being constructed by the stakeholders being investigated. These realities are not objective but subjective and that multiple realities exist. This research required the researcher to interact with the stakeholders in the Thai industrial relations system in relation to their knowledge and perception of industrial democracy in practice in Thailand. The epistemology of this research was subjectivist, the knower and respondent co-creating understanding. A grounded theory approach was taken. The centrepiece is the development or generation of a theory closely related to the context of the phenomena being studied. The idea is to discover theory in a systematic yet emergent way. Grounded theory is closely associated with two research traditions, produced in outline below. / These are phenomenology and symbolic interactionism. The findings are presented in a model identifying nine common characteristics enhancing the best practice of industrial democracy. The model is proposed as a tentative Thai industrial democracy model. The nine components of the model include: constructive employer and employee or trade union relationships; determination of forms and process of participation; forms and practices of participation; upholding common goals and sharing both success and failures; implementation and change management; pro-active and promotional government roles; Thai cultures and Buddhist philosophy and principles; laws as a frame of reference; learning and practicing together continually. Eight sets of Buddhist philosophy and principles are integrated into the Thai industrial democracy model. They are: the six directions; the divine abiding; the principles for helpful integration; the principles of success; the ten regal qualities; the qualities of a good or genuine person; the principles of collective responsibility; and the principles for conducting oneself as a good citizen. Seven concepts of Thai culture are also integrated in the Thai industrial democracy model. They are: the concept of helping each other; the concept of Bunkhun; the concept of Kreng Jai; the concept of face saving; the concept of criticism avoidance; the concept of sympathy; and the concept of compromising.

This thesis is an investigation on the corporate identity of the firm SSAB from a managerial viewpoint (1), the company communication through press releases (2), and the image of the company as portrayed in news press articles (3). The managerial view of the corporate identity is researched through interviews with a communication manager of SSAB (1), the corporate communication is researched through press releases from the company (2) and the image is researched in news press articles (3). The results have been deducted using content analysis. The three dimensions are compared in order to see if the topics are coherent. This work builds on earlier research in corporate identity and image research, stakeholder theory, corporate communication and media reputation theory. This is interesting to research as the image of the company framed by the media affects, among other things, the possibility for the company to attract new talent and employees. If there are different stories, or topics, told in the three dimensions then the future employees may not share the view of the company with the managers in it. The analysis show that there is a discrepancy between the topics on the three dimensions, both between the corporate identity and the communication through press releases, as well as between the communication through press releases and the image in news press articles.

In what way does different stakeholders assess a decision and its consequences, and how do these assessments differ? When a company stands before a big decision, they need to consider aspects that are economic, ecologic and social. To make a good decision they need to consider the society and its different stakeholder groups. This study examined how different groups values and weights different criteria. The study has been done with the project Sundsvall logistics park as a case, with criteria related to that project. The goal of the study was to find a way to value and weight different criteria and then compare how the company and the stakeholders assesses these criteria. This has been done through interviews with relevant people that has got extra knowledge about the project Sundsvall logistics park, and through a survey that has been sent out to residents of Sundsvall. The informants and respondents got to assess values and weights to the criteria relative to an indirect alternative where the logistics park isn’t built. The data was then compiled using multi attribute utility theory as a tool to present the comparison. The result of the study suggests that the differences between the valuations and weightings of the criteria is partly due to an uncertainty in how the logistics park would affect the criteria, but that the biggest reason probably depends on what perspective the person is viewing the logistics park from. If the person is viewing the logistics park from an industrial perspective, the criteria related to industrial development is getting more important and is going to take up more room in the analysis. If the person is viewing the logistics park from an individual and social perspective, the criteria related to that is more important and takes up more room in the analysis. / På vilket sätt uppskattar olika intressenter ett beslut och dess konsekvenser, och hur skiljer sig dessa uppskattningar åt? När företag idag står inför stora beslut behöver de ta hänsyn till aspekter som är både ekonomiska, ekologiska och sociala. För att beslutet ska bli bra behöver de ta hänsyn till samhället och dess olika intressentgrupper. Denna studie är en undersökning av hur olika grupper värderar och viktar olika kriterier. Studien har utförts mot projektet Sundsvall Logistikpark med kriterier relaterade till projektet. Målet med studien har varit att hitta ett sätt att värdera och vikta olika kriterier för att sedan göra en jämförelse av hur företaget och intressenterna uppskattar dessa kriterier. För att göra detta har intervjuer utförts med personer som är extra insatta i projektet med Sundsvall logistikpark och en enkät skickats ut till boende i Sundsvall. Informanterna och respondenterna har fått uppskatta värden och vikter på kriterierna utifrån ett indirekt alternativ där logistikparken inte byggs. Datan har sedan sammanställts genom att använda multiattributsnyttoteori som verktyg för att presentera jämförelsen. Resultatet av undersökningen tyder på att de skillnader som finns i värderingar och viktningar av kriterierna dels beror på en viss osäkerhet angående hur logistikparken skulle kunna påverka de olika kriterierna och hur ett värde kan uppskattas på dessa, men att den största orsaken troligen beror på vilket perspektiv personen ser logistikparken på. Om personen ser på logistikparken från ett industriellt perspektiv blir kriterier som har med industriell utveckling att göra viktigare och tar större plats i analysen. Om personen ser på logistikparken från ett individuellt och socialt perspektiv blir sådana kriterier viktigare och tar större plats i analysen

Please read the abstract on pp342-345 (11summary) of this document / Thesis (D Com (Accounting Sciences))--University of Pretoria, 2007. / Accounting / unrestricted

No description available.

Redovisningsstandarden IFRS 16 trädde i kraft för redovisningsperioder från den 1:a januari 2019 efter det att intressenter getts möjlighet att uttrycka sina åsikter på ett reviderat utkast. Att låta intressenter uttrycka sina åsikter inför implementering av standarder är en central del av IASB:s normbildningsprocess som gör att de bibehåller sin legitimitet och neutralitet. IASB:s oberoende har dock länge kritiserats för att inte tillgodose det allmänna intresset efter ett flertal incidenter som påvisat att IASB har låtit sig influeras av särskilda intressentgrupper. Uppsatsen behandlar därför IASB:s neutralitet genom normbildningsprocessen med hänsyn till intressentgruppers åsikter uttryckt genom comment letters på det reviderade utkastet ED/2013/6 - Leases. Genom en kvalitativ forskningsmetod med kvantitativa inslag undersöks 340 stycken comment letters. Studiens grundar sig vidare på teorier som capture theory och legitimitetsteorin vilka är teorier som förklarar relationen mellan allmänheten, organisationer och reglerande organ. Resultatet antyder att ingen intressentgrupp tagits i större beaktande än andra och därmed kan IASB:s legitimitet och oberoende inte ifrågasättas på någon starkare grund vad gäller normbildningsprocessen för IFRS 16. Studien bidrar därmed till de skiljaktiga meningar som finns i existerande forskning om huruvida IASB tagit någon intressentgrupp i större beaktande än andra vid framtagandet av en ny redovisningsstandard. / The accounting standard IFRS 16 came to be effective for accounting periods starting 1st of January 2019, after a due process where stakeholders were given the opportunity to express their opinions on an exposure draft. Giving stakeholders the opportunity to express their opinions before implementing a new accounting standard is a key part of IASB:s due process which enables them to maintain their legitimacy and neutrality. IASB:s independency has been widely criticized for not maintaining the interest of the public after numerous incidents which shows that IASB had been influenced by certain stakeholder groups. Therefore, this study examines IASB:s neutrality during the due process in regards to the opinions of stakeholder groups expressed in the comment letters submitted as a response to the exposure draft ED/2013/6 - Leases. Using a qualitative study method with quantitative elements, 340 comment letters were examined. This study is based on theories such as capture theory and legitimacy theory which are theories that explain the relationship between the public, organizations and the regulators. The results indicate that no stakeholder group has had a higher influence and therefore the legitimacy and neutrality of IASB can not be questioned in regards to the due process of IFRS 16. Therefore, this study contributes to the differing opinions in existing research whether IASB has taken any certain stakeholder group into higher consideration in the due process of a new accounting standard.

No description available.