The purpose of this study is to advance knowledge and practitioner understanding of human resource dynamics of the U.S. fast food franchise (FFF) industry, one plagued by extraordinary voluntary turnover (VTO), estimated at 75% of total turnover, and its effects on unit productivity. Following the research of Sun, Aryee, and Law (2007), this study looks for the potential of improving the VTO problem through the practice of high-performance human resource management (HPHRM) and the potential benefits of service-oriented organizational citizenship behavior (SOCB) that it offers. This study used primary research, namely the domestic operating units of a nationally franchised sub sandwich chain, with a sample size of 112 units representing 14.8% of the total units and the evaluation of 336 hourly employees. Results showed a strong correlation between HPHRM and VTO, but surprisingly there was no significant relationship between HPHRM and productivity. Despite a modest correlation between HPHRM and SOCB, that relationship did not demonstrate any significant mediating effect on the HPHRM/VTO relationship. The results may indicate a differentiation between the effectiveness of HPHRM and SOCB depending on the performance level of hourly employees, noting that low-performing employees do not respond to HPHRM or demonstrate SOCB as well as others. Numerous opportunities for further research are suggested, especially in light of the size and impact of the domestic FFF industry.

The work deals with the legislative background and the financial sustainability of voluntary projects in the social services. In the introductory part are defined by basic concepts that relate to volunteering and social services. Further funding options are described volunteer programs. In the practical part is outlined a budget for the volunteer project at a retirement home in Jindrichuv Hradec. They are designed specific funding opportunities for this project and model of working with volunteers. An integral part is a questionnaire survey, which took place between staff and clients retirement home.

This diploma thesis describes marking of goods and services which help raise competitive producers on the market and also help to consumers in decision of purchasing products. In this time there are on the Czech market many labels describing the quality of goods. There is the special focus on the eco-labelling, which is label for positive effect on the environment. In this thesis there is described the history of voluntary approaches in chosen countries. My work analyses labels and their functions on the Czech market. There are also views of consumers on marking goods and services. At the conclusion I investigate producers' options on labels of goods.

In society, intellectual capital (IC) is considered to be necessary in order to create value in organizations. The interest has expanded from private to public organizations such as universities. However, there is still a relatively small amount of research about IC reporting in universities, despite the importance of IC in universities. Previous research does not either consider different university characteristics, something that can help in the development of a common framework for IC reporting. The purpose with this study is to explore and explain howdifferent universities report on IC information in their annual reports in regard to the characteristics size, maturity, type of institution and governmental dependence. The purpose was reached through a multiple case study of eight Swedish universities and a content analysis. The theoretical model was developed through resource based view, knowledge based view, institutional diversity and signaling theory and suggest that internal and external pressures affects the usage of IC assets, strategies and intentions with IC reporting. The results show that all universities report on IC information, to different extent. Relational capital and human capital was the types of IC reported on the most which can be explained by its close connection to the individual, compared to structural capital. The results did not show differences in the IC reporting regarding the different characteristics. However, a contribution of the thesis was the results regarding the IC reporting being integrated in different sections of the annual report, as a part of both strategies and historical performance.

Pour aborder le déclin du mouvement étudiant et le changement d’attitude politique des jeunes Sud-Coréens dans les années 1990, cette recherche reprend la question classique de la soumission volontaire. La première partie explore, sur le plan théorique général, les mécanismes de la domination et du consentement à obéir. La seconde partie analyse des phénomènes particuliers à la Corée du Sud en s’appuyant sur la perspective théorique élaborée dans la première partie. A travers l’observation focalisée sur le rapport entre contrainte et légitimation, et en tenant compte du point de vue des acteurs soumis, la recherche démontre que la contrainte est toujours la base primordiale de la légitimation, même dans la domination dite démocratique. Elle suggère que, étant formellement libres mais pratiquement obligés de se comporter en fonction des dispositifs institutionnels du système démocratique libéral, les individus ont une affinité élective avec l’idéologie soutenant ces dispositifs, car elle leur fournit une bonne source d’autojustification de leur comportement de soumission. La mise en lumière de l’interaction de la contrainte et de la légitimation permet de mieux saisir la « docilité » des étudiants sud-coréens et leur implication dans l’idéologie de la globalisation sous le gouvernement civil. / In order to approach the decline of student protest movement and the change of political attitude of young South Koreans in the 1990s, this research resumes the classic question of the voluntary submission. The first part investigates, at the general theoretical level, the mechanisms of domination and consent to obey. The second part analyses particular phenomena of South Korea, based on the theoretical perspective developed in the first part. Through the observation focused on the relationship between constraint and legitimation, and by taking the viewpoint of submitted actors into account, the research demonstrates that the constraint is always the essential base of the legitimation, even under the democratic settings. It suggests that, as formally free but practically obliged to behave according to the institutional arrangements of liberal democratic system, individuals have an elective affinity with the ideology supporting these arrangements, because it provides them with a good source of self-justification for their submissive behaviour. This research aims to shed light on the interaction between constraint and legitimation, and accordingly, to suggests better explanation of the "docility" of the South Korean students and their involvement in the ideology of globalization under the civilian government.

This diploma thesis describes term volunteering work in czech legal framework and also characterizes motivation for this volunteer work. Widespread organization in Czech Republic is association of volunteer firefighter departments. This thesis describes irreablaceable leading role of these departments in local culture and their benefit for society. Predefined theoretical findings are shown on a case of female members of voluntary firefighter deparments involved in civic association called Podlipanská liga.

This study will focus on the critical problems encountered by banks due to voluntary turnover of tellers. Voluntary turnover of bank tellers is a past and present problem for bank management. Job satisfaction and its relationship to voluntary turnover has been extensively studied since the mid-1950's, and continues to be an important topic. This dissertation is based partly on the Job Enrichment (or Two-Factor) Theory (Herzberg, 1959), and also on many other seminal studies conducted since then. This study analyzes how pay satisfaction, job satisfaction, and organizational commitment influence the intention to quit among bank tellers. The research question was: Does low pay satisfaction and low organizational commitment lead to high intention to quit among bank tellers? This study's results indicate that there was strong support for the relationship of these variables with intention to quit. The study was based on a representative sample and the results of the correlations rejected all four proposed null hypotheses. This study finds support for the hypotheses: pay satisfaction is negatively related to intention to quit; organizational commitment is negatively related to intention to quit; job satisfaction is negatively related to intention to quit; and job satisfaction is positively related to organizational commitment. At a confidence level of 99.99%, these results were highly significant. The study results indicate that pay satisfaction and overall job satisfaction were not at a fully satisfied level. Meanwhile, organizational commitment was high, which explains why the overall intention to quit was low. The tellers responded that they would be "somewhat likely" to "actively look for a new job in the next year." They also responded to the statement "I often think about quitting" with slight disagreement. Overall, the tellers participating in this study are somewhat committed to their banks and not quite satisfied with their pay or their overall job. The results of this study, one of a few involving more than one bank and with a statistically large sample, could also motivate management in banks and other industries to design and implement changes that will reduce voluntary turnover. This study of bank tellers was conducted while the banking industry is experiencing very difficult and unprecedented market conditions. Most banks have not only implemented a hiring freeze, but some have also cut personnel to try to increase profitability. The results of the study could have been influenced by the market conditions.

Cette étude porte sur la conformité environnementale, une politique juridique au service de la performance globale de l’entreprise. Il s’agira de démontrer que les réglementations environnementales et les normes environnementales volontaires auxquelles tentent de se conformer les entreprises et les États, peuvent améliorer à la fois leur protection de l’environnement, leur compétitivité, et dans une certaine mesure leur performance sociale. Cette conformité environnementale a pris un essor particulier depuis les grands phénomènes économiques induits par la mondialisation. La mondialisation se caractérise depuis les années 1970 par l’avènement d’une économie de marché ouverte dans laquelle les entreprises circulent librement d’un pays à un autre. Cette économie repose notamment sur le libre-échange des biens, des services, des technologies, des capitaux, ainsi que sur libre circulation des entreprises elles-mêmes. La mondialisation se caractérise également, du fait de l’ouverture de cette économie, par la mise en concurrence des États et des entreprises à l’échelle internationale. Ce phénomène économique de la mondialisation a toutefois entraîné une dégradation majeure de l’environnement au fil des années. Afin de répondre à ces différents enjeux, les États ont mis en place des mécanismes réglementaires ainsi que des mécanismes volontaires de protection de l’environnement destinés à encadrer les activités des entreprises, qui forment le socle de la politique juridique de conformité environnementale menée par ces entreprises. Les entreprises tentent alors de s’adapter à ces mécanismes juridiques afin de mieux protéger l’environnement, mais aussi afin de devenir plus compétitives. / The aim of the thesis consists of wondering how companies lead their legal politics to get a global performance. In other words, it will be advisable to demonstrate that environmental regulations and voluntary environmental standards which companies and States try to conform, can improve at the same time their environmental protection, their competitiveness, and to a lesser extent their social performance. This environmental compliance has taken a particular development since the big economic phenomena led by the globalization. The globalization is characterized since the 1970s by the advent of an opened market economy in which companies circulate freely from a country to another. This economy is particularly based on free trade of properties, services, technologies, capital, as well as on free circulation of companies themselves. But globalization had led to a serious environmental degradation. In order to meet these challenges as operationally as possible, countries have put regulations and voluntary standards with a view to regulating firms’ activities, that form the basis of a environmental compliance legal policy undertaken by these companies. These companies are trying to adapt to those legal mechanisms in order to better protect the environment, but also to become more competitive.

Titel: Frivillig redovisning i svenska onoterade företag. Nivå: Kandidatuppsats i företagsekonomi. Författare: Felicia Pärlefalk och Johan Wängermark. Handledare: Fredrik Hartwig. Datum: Juni 2020. Den frivilliga redovisningen har fått en ökad uppmärksamhet och forskning avseende faktorer som kan förklara företags frivilliga redovisning har genomförts i betydande omfattning. Merparten av tidigare forskning är baserad på noterade företag, studier baserade på onoterade företag har genomförts i en mer begränsad omfattning. Syftet med denna studie är av den anledningen att undersöka vilka faktorer som kan förklara den frivilliga redovisningen i svenska onoterade företag. Studien har en kvantitativ metod som utgår från en deduktiv ansats. Data har samlats in från årsredovisningar, som sedan analyserats mot företagsekonomiska teorier och tidigare forskning. Företags frivilliga redovisning utgör studiens beroende variabel och de oberoende variablerna är företags storlek, lönsamhet, skuldsättningsgrad och bransch. Studiens resultat visar att storlek är den faktor som har störst påverkan på den frivilliga redovisningen vilket förhåller sig till tidigare forskning på noterade företag. Resultatet visar att det finns ett positivt signifikant samband mellan den frivilliga redovisningen och ett företags storlek. Det finns även ett signifikant samband mellan den frivilliga redovisningen och ett företags skuldsättningsgrad, i motsats till studiens förväntningar visar dock resultatet att det sambandet är negativt. Studiens resultat visar slutligen att ett företags branschtillhörighet påverkar den frivilliga redovisningen, det finns skillnader i den frivilliga redovisningen som presenteras i årsredovisningen för olika branscher. Tidigare forskning som behandlar den frivillig redovisningen är som tidigare nämnts huvudsakligen baserad på noterade företag. Denna studie bidrar därav med ett nytt perspektiv inom området då den är utförd på onoterade företag för att undersöka förklarande faktorer. / Titel: Voluntary disclosure in swedish unlisted companies. Level: Bachelor thesis in Business administration. Authors: Felicia Pärlefalk och Johan Wängermark. Supervisor: Fredrik Hartwig. Date: June 2020. The voluntary disclosure has received increased attention and research on factors that can explain corporate voluntary disclosure has been carried out to a considerable extent. Most of the previous research is based on market-listed companies, studies based on unlisted companies have been conducted to a more limited extent. The aim of this study is for that reason to examine which factors can explain the voluntary disclosure in swedish unlisted companies. This study has a quantitative method based on a deductive approach. Data has been collected from annual reports, which are then analyst against business economic theories and previous research. Corporate voluntary disclosure is the study ́s dependent variable and the independent variables are firm size, profitability, debt ratio and industry. The study's results show that firm size is the factor that has the largest impact on the voluntary disclosure related to previous research on listed companies. The results show that there is a positive significant relationship between the voluntary disclosure and the size of a company. There is also a significant relationship between the voluntary disclosure and debt ratio, contrary to the study ́s expectations, the results show that there is a negative relationship. The study’s results also show that industry affiliation have an impact on the voluntary disclosure, there is differences in the voluntary disclosure that is presented for various industries. Previous research on voluntary disclosure is, as previously mentioned, mainly based on listed companies. This study can therefore contribute with a new perspective where it is based on unlisted companies to examine explanatory factors.

Business activity and financial reporting affect many different stakeholders but also society as a whole. Securing financial information is essential for a functioning economic landscape. In the EU, most countries require listed companies to report according to IFRS. Unlisted companies' financial reporting is not as tightly regulated. Previous research that studies unlisted companies has focused primarily on macroeconomic factors affecting countries and companies that voluntarily apply IFRS. The purpose of this study is to investigate which factors influence larger unlisted Swedish companies in considering voluntarily use IFRS instead of the K3 regulations.   The study uses a quantitative research strategy and tests hypotheses that are formulated regarding the factors "size", "industry" and "business area". The influence of these factors has been highlighted by previous research as relevant for unlisted companies to explain the choice of accounting rules are used by these companies. A desk survey was conducted in which the companies' annual reports were reviewed to obtain the necessary information. Subsequently, the sample was divided into two groups, (15) K3 companies and (15) IFRS companies. These companies were selected from a total of 875 companies that were reviewed.   The results of this study show that there is a certain statistical correlation between the factors "size" and "area of ​​operation" and the accounting rules used by the companies. The size of the company and the nature of its market (national or international) do seem to affect which accounting rules they use. However, we were unable to demonstrate any connection between industry and the accounting rules used by the companies / Företagsverksamhet och finansiell rapportering är något som påverkar många olika parter men även samhället i stort. Säkerställandet av finansiell information är nödvändigt för att ha ett fungerande ekonomiskt landskap. I EU kräver de flesta länder att börsnoterade företag ska redovisa enligt IFRS. Onoterade företags finansiella rapportering är inte lika hårt reglerad som den för noterade företag. Tidigare forskning om onoterade företag har studerat framförallt vilka makroekonomiska faktorer som påverkar länder och företag att frivilligt applicera IFRS. Syftet med denna studie är att undersöka vilka faktorer som påverkar större onoterade svenska företag att frivilligt använda IFRS istället för K3-regelverket.   Studien tillämpar en kvantitativ forskningsstrategi och testar hypoteser som är formulerade kring faktorerna “storlek”, “bransch” och “verksamhetsområde”. Dessa faktorers påverkan har av tidigare forskning belysts som relevant för att förklara onoterade företags val redovisningsregelverk. En skrivbordsundersökning genomfördes där företagens årsredovisningar granskades för att få fram den nödvändiga informationen. Därefter delades urvalet in i två grupper, (15) K3 företag och (15) IFRS företag. Urvalet består av 30 företag och totalt granskades 875 företag för att få fram detta urval.   Resultaten av denna studie påvisar att det finns statistiskt säkerställda samband mellan faktorerna ”storlek” och ”verksamhetsområde” och vilket redovisningsregelverk som företagen använder. Det innebär att storleken på företagen och om de är verksamma internationellt, påverkar vilket redovisningsregelverk som de använder. Däremot kunde vi inte påvisa något samband mellan faktorn ”bransch” och vilket redovisningsregelverk som företagen använder.