Academic literature on the topic 'Close corporations'

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Journal articles on the topic "Close corporations"

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Jooste, Richard. "Companies and Close Corporations." Yearbook of South African Law 1 (2020): 86–157. http://dx.doi.org/10.47348/ysal/v1/i1a4.

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Jooste, Richard. "Companies and Close Corporations." Yearbook of South African Law 1 (2020): 86–157. http://dx.doi.org/10.47348/ysal/v1/i1a4.

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Easterbrook, Frank H., and Daniel R. Fischel. "Close Corporations and Agency Costs." Stanford Law Review 38, no. 2 (1986): 271. http://dx.doi.org/10.2307/1228697.

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Kaplan, Matthew E., Alan H. Paley, and Jonathan R. Tuttle. "SEC enforcement actions getting up close and personal." Journal of Investment Compliance 17, no. 1 (2016): 131–32. http://dx.doi.org/10.1108/joic-02-2016-0008.

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Purpose To alert public company management and directors to several recent SEC enforcement actions involving executives and other senior personnel arising out of securities law violations. Design/methodology/approach Reviews a series of enforcement actions against four chief executive officers, four chief financial officers, an audit committee chair, and one outside auditor (BDO USA LLC) and five of its partners arising out of securities law violations by four different corporations (MusclePharm Corporation, Bankrate, Inc., KIT Digital, Inc. and General Employment Enterprises, Inc.). Each of t
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Zakaznov, Yu Yu, D. S. Pavlova, and O. A. Ryabtsev. "Shareholders Lock-Up in Close Corporations." Herald of Economic Justice 16, no. 12 (2021): 86–101. http://dx.doi.org/10.37239/2500-2643-2021-16-12-86-101.

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Avanesova, Nina, Sulaiman Tahajuddin, Olha Hetman, Yuliia Serhiienko, and Vyacheslav Makedon. "STRATEGIC MANAGEMENT IN THE SYSTEM MODEL OF THE CORPORATE ENTERPRISE ORGANIZATIONAL DEVELOPMENT." Economics and Finance 9, no. 1 (2021): 18–30. http://dx.doi.org/10.51586/2311-3413.2021.9.1.18.30.

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The article describes organizational and methodological components of using strategic management within a framework of corporate governance and development. The authors have formed a range of methodological provisions, regarding the choice of a marketing strategy by the corporate enterprise. They identified the main recourse flows within the framework of the used strategies. They also determined the strategic management components, required for providing efficiency of the corporations’ physical resources formation and use. They developed a graphical model for the determination of the corporati
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Hilling, Axel, Niklas Sandell, and Anders Vilhelmsson. "Tax Planning in Partner-owned Close Corporations." Nordic Tax Journal 2017, no. 1 (2017): 108–20. http://dx.doi.org/10.1515/ntaxj-2017-0008.

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廖秀芯, 廖秀芯. "初探雙層股權結構於我國之運用--以複數表決權特別股為中心". 中正財經法學 20, № 20 (2020): 71–122. http://dx.doi.org/10.53106/207873752020010020002.

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過去我國實務見解始終否認公司得發行複數表決權特別股,2015年公司法正式引進閉鎖性公司專節後,方承認閉鎖性公司得發行複數表決權特別股,更進一步,2018年修法時放寬至非公開發行之一般股份有限公司均得適用,逐步提供閉鎖性公司及非公開發行公司股權規劃上有更彈性的空間,以符合現今鬆綁管制之國際趨勢,並有利於新創事業籌集資金。本文首先介紹我國特別股規定之演進過程,並討論增訂複數表決權規定後於公司法後將發生之問題,進而介紹美國法相關制度之運作及公司實務之作法作為借鏡,最後歸納數項修正方向建議,以其複數表決制度之適用能更加完備。In the past, the opinions of the courts in Taiwan have always denied that the corporations could issue multiple voting rights shares. Until 2015, the Corporation Law in Taiwan finally amended to include “Close Corporation Section”, it was acknowledged close corporations could issue multiple voting right shares. Moreov
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Cefkin, Melissa. "Close Encounters: Anthropologists in the Corporate Arena." Journal of Business Anthropology 1, no. 1 (2012): 91. http://dx.doi.org/10.22439/jba.v1i1.3548.

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The corporate encounter invites casting an anthropological gaze on the objects and practices of corporate worlds. This article delineates three perspectives of the anthropologist on this encounter: (1) with the things corporations make (products and services), (2) with the way they make them (acts of production), and (3) with organizational imperatives (corporate forms). This examination draws specifically on the work of those who operate from within the corporate arena by referencing papers from Ethnographic Praxis in Industry Conference (EPIC). Corporate actors, in turn, seek more nuanced vi
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Barr, Trevor. "The BBC Charter Review." Australian Journal of Telecommunications and the Digital Economy 4, no. 1 (2016): 54. http://dx.doi.org/10.18080/ajtde.v4n1.50.

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Both the British Broadcasting Corporation (BBC) and the Australian Broadcasting Corporation (ABC) are being subjected to close scrutiny, but from different quarters. During the lead up to the British general election in 2015, the Cameron Conservative government issued a Green Paper, BBC Charter Review, July-October 2015, which broke new ground in terms of the scope of such an enquiry for its level of institutional criticism. Whilst ostensibly the document only purported to raise options for future change, and invited public submissions for consideration, there has been widespread concern about
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Dissertations / Theses on the topic "Close corporations"

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Rubner, Daniel. ""Solvat socius" statt "caveat creditor"? : Zur Haftung des GmbH-Gesellschafters wegen sog. existenzvernichtenden Eingriffs /." Baden-Baden : Nomos-Verl.-Ges, 2005. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=013319637&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Koch, Moritz. "Die Vinkulierung von GmbH-Anteilen und ihre Auswirkung auf Umwandlungsvorgänge /." Berlin : Duncker & Humblot, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=016029726&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Abdul-Rahim, Hassan M. "An Analysis of Corporate Accounting and Reporting Practices in Bahrain." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278500/.

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The primary objective of this dissertation is to determine the factors that have shaped the corporate financial reporting practices in Bahrain. Prior researchers have offered two explanations, environmental factors and cultural importation, for the emergence of financial reporting practices in developing countries. The environmental explanation suggests that a nation's financial reporting practices will be shaped by its socioeconomic structure. The cultural importation explanation states that the desire for international legitimacy creates incentives for developing nation to adopt Western fina
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John, Marie E. "An analysis of the shareholder's buy-sell agreement in the Canadian close corporation." Thesis, University of Ottawa (Canada), 1990. http://hdl.handle.net/10393/5629.

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Kennedy, David Scott. "Moving boxes closer to home the role of SYSCO Corporation in food system localization /." CONNECT TO THIS TITLE ONLINE, 2007. http://etd.lib.umt.edu/theses/available/etd-05182007-090639/.

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Rossig, Kai. "Gesellschafterabsprachen bei GmbH und Close Corporation : eine vergleichende Untersuchung zum Recht der satzungsergänzenden Nebenverträge in den USA und Deutschland /." Berlin : Duncker & Humblot, 2003. http://www.gbv.de/dms/ilmenau/toc/365092479.PDF.

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Armbruester, Thomas Friedrich. "The German corporation : an open or closed society?; an application of Popperian ideas to organisational analysis." Thesis, London School of Economics and Political Science (University of London), 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.312773.

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Armbruster, Thomas Friedrich. "The German corporation : an open or closed society? : an application of Popperian ideas to organizational analysis." Thesis, London School of Economics and Political Science (University of London), 1999. http://etheses.lse.ac.uk/2619/.

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In this thesis, Karl Popper's paradigm of openness and closure is employed in order to investigate organisational culture in German corporations with respect to three issues: (1) whether organisational culture tends to correspond to or contradict the pattern of peer-group, or concertive, control that has recently been identified in organisations; (2) to what extent organisational cultures in Germany match German national culture; and (3) how German corporations react to the dilemma of being constrained by the extremes of openness and closure. In doing so, the position of German corporations ar
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Rossig, Kai [Verfasser]. "Gesellschafterabsprachen bei GmbH und Close Corporation. : Eine vergleichende Untersuchung zum Recht der satzungsergänzenden Nebenverträge in den USA und Deutschland. / Kai Rossig." Berlin : Duncker & Humblot, 2020. http://d-nb.info/123831810X/34.

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Olsson, Elin. "3:12-reglerna : Tillämpning av löneunderlagsregeln." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-382.

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<p>The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-b
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Books on the topic "Close corporations"

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Stephanus, Cilliers Hendrik, Van der Westhuizen, P. J. G., and De Koker Louis, eds. Close corporations law. 3rd ed. Butterworths, 1998.

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Stephanus, Cilliers Hendrik, ed. Close corporations: A comprehensive guide. Butterworths, 1989.

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Delport, H. J. Introduction to the Close Corporations Act 1984. Juta, 1989.

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Hood, Edwin T. Federal taxation of close corporations. Callaghan, 1990.

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O'Neal, F. Hodge. O'Neal's close corporations: Law and practice. 3rd ed. Callaghan, 1987.

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Moll, Douglas K. The law of closely held corporations. Wolters Kluwer Law & Business, 2009.

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Mancuso, Anthony. How to form your own New York corporation. 4th ed. Nolo Press, 1998.

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González, Arístides Jorge Viera. Las sociedades de capital cerradas: Un problema de relaciones entre los tipos SA y SRL. Editorial Aranzadi, 2002.

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Douglas, James A. Closely held corporations: Forms and checklists. Warren, Gorham & Lamont, 1989.

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Hoff, Gary, and Terri Kobel. Closely-held corporations: Start to finish. Edited by University of Illinois Extension. University of Illinois Extension, 2004.

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Book chapters on the topic "Close corporations"

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Fleischer, Holger. "The Law of Close Corporations." In Ius Comparatum - Global Studies in Comparative Law. Springer Netherlands, 2017. http://dx.doi.org/10.1007/978-94-024-1066-2_13.

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Rankin, H. C. D., and D. M. Catterall. "Close Companies." In Corporation Tax. Palgrave Macmillan UK, 1989. http://dx.doi.org/10.1007/978-1-349-19835-1_6.

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Kulms, Rainer. "A Shareholder’s Freedom of Contract in Close Corporations — Shareholder Agreements in the USA and Germany." In Spontaneous Order, Organization and the Law. T.M.C. Asser Press, 2003. http://dx.doi.org/10.1007/978-90-6704-413-4_16.

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Bader, Michael. "Toward a Strategic Engagement with the Question of the Corporation." In Interdisciplinary Studies in Human Rights. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-73835-8_16.

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AbstractCorporations, in their quest for the highest profit margin, have violated human rights, labour rights and environmental standards for decades, with little to no accountability. In recent years, the fight for corporate accountability under the banner of “Business and Human Rights” has come to dominate civil society’s engagement with the “question of the corporation.” This chapter aims to critically examine the political objectives underpinning the broad-church project of Business and Human Rights in its world-making aspirations, taking the Legally Binding Instrument currently under discussion at the UN Human Rights Council as a case study. Using a historical narrative approach, this article first situates the evolution of Business and Human Rights within neoliberal globalisation and, against this backdrop, attempts to think through the “dark side” of this particular strand of human rights activism. By bringing critical legal scholarship on the corporation and human rights into closer conversation with Business and Human Rights, the article aims to excavate the latter’s structural flaws, namely that it leaves the asymmetries in the global economy and the imperial corporate form unchallenged. By problematising Business and Human Rights’ presupposition of business as fact and its uncritical embrace of rights as positive change-makers, the article presents an invitation to rethink strategic political objectives vis-à-vis corporate rights abuses.
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"Withdrawal in Comparative Perspective." In Shareholder Protection in Close Corporations. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781108634618.004.

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"Index." In Shareholder Protection in Close Corporations. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781108634618.014.

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"The United States." In Shareholder Protection in Close Corporations. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781108634618.007.

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"Conclusions, Contributions, and Applications." In Shareholder Protection in Close Corporations. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781108634618.010.

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"The Concept of Withdrawal." In Shareholder Protection in Close Corporations. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781108634618.003.

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"A Model Withdrawal Remedy." In Shareholder Protection in Close Corporations. Cambridge University Press, 2022. http://dx.doi.org/10.1017/9781108634618.009.

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Conference papers on the topic "Close corporations"

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Dinu, Andreea, Elena Raluca Lupu, and Alina Negrus-Costin. "Challenges of social and environmental issues of companies operating in the energy industry." In Conferința științifică internațională studențească „Provocările contabilității în viziunea tinerilor cercetători”, ediția VII. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/issc2023.10.

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The EU Directive 2014/95/EU requires large companies, including those in the energy sector, to disclose non-financial information, such as environmental, social, and governance (ESG) issues, in their annual reports. This has led many energy companies to integrate sustainability and ESG reporting into their overall corporate reporting. However, complying with the directive can present both challenges and opportunities for energy companies. This document aims to analyse the impact of integrated reporting on the value relevance of European energy companies. To accomplish this, we analysed three o
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Warner, Jeffery, Curtis Morgan, Allan Rutter, and Dahye Lee. "Use of Rail in Oil and Gas Regions of Texas to Reduce Truck Impacts." In 2019 Joint Rail Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/jrc2019-1257.

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Burgeoning oil and gas production in Texas with the application of hydraulic fracturing (fracking) and horizontal drilling techniques has dramatically impacted the condition of rural roadway infrastructure. Many rural roadways are now inundated with trucks traveling to and from oil and gas well areas. Recent estimates indicate that each horizontal well requires over 2,000 truckloads for construction, drilling operations, maintenance, and crude oil transport over the life of the well. Rail has been an active partner in oil and gas exploration by shuttling fracking sand and drilling supplies to
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Chulkov, Nikolay, and Ekaterina Korf. "Gas cleaning in the close corporation “Seversk glass factory”." In 2012 7th International Forum on Strategic Technology (IFOST). IEEE, 2012. http://dx.doi.org/10.1109/ifost.2012.6357493.

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Cho, Y. B., K. W. Park, K. S. Jeon, et al. "Coating Integrity Survey Using DC Voltage Gradient Technique at Korea Gas Corporation." In 1996 1st International Pipeline Conference. American Society of Mechanical Engineers, 1996. http://dx.doi.org/10.1115/ipc1996-1851.

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The reliablity and applicability of various coating defect detecting techniques are investigated utilizing mock pipe. It is shown that both close interval potential survey and dc voltage gradient methods are impertinent as field techniques: They require considerable cathodic polarization in order to effectively locate the coating defects. DC voltage gradient with current interruption technique is recommended as a viable field method in that it is able to precisely locate the defects irrespective of CP condition. Utilizing this method field survey was undertaken for the KGC’s pipeline of 120 km
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Al Bulushi, H. "Direct Cooldown Method for Flare-Free Gassing Up Operation." In SPE Conference at Oman Petroleum & Energy Show. SPE, 2024. http://dx.doi.org/10.2118/218607-ms.

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Abstract The Paris Agreement has prompted a growing global sense of urgency to mitigate the climate impact of industrialization. Countries and corporations have committed to becoming carbon neutral by 2050, setting short, medium, and long-term targets for achieving this goal. Notably, the LNG industry is shifting as LNG is the transition fuel of decarbonization journey and major energy buyers seek carbon neutral energy sources to reduce emissions. Oman passed a Royal decree that endorsed the year 2050 as the designated target for attaining a state of net zero emissions. Additionally, this decr
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Weisert, J. S. "Comparison of Hydromechanical Controls and Electronic Controls for Marine Propulsion Gas Turbines." In ASME 1991 International Gas Turbine and Aeroengine Congress and Exposition. American Society of Mechanical Engineers, 1991. http://dx.doi.org/10.1115/91-gt-375.

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Allison Gas Turbine Division of General Motors Corporation has manufactured industrial and marine gas turbines for nearly 30 years. The selection of a viable control system is critical for any gas turbine installation, and especially for marine applications. This paper will describe the hydromechanical control system previously used on Allison 501-K marine gas turbines, and the electronic closed loop control system currently used. The discussions of these control systems will include schematics; a description of the components; and a description of the operation of each system. The two systems
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Hwu, Yhu-Jen, and Chang-Huei Wu. "Modeling the Temperature/Force Phenomena of an Extra-Low Carbon Steel in Two-Phase Hot Rolling." In ASME 1999 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 1999. http://dx.doi.org/10.1115/imece1999-0657.

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Abstract Extra-low carbon steel had been rolled in conventional hot rolling mill. For improving its mechanical and metallurgical properties, its high phase transformation temperature typically encountered in the finishing mill section that results in abrupt change of flow stress and consequently the rolling force. A simple temperature/force model is proposed to predict the strip temperature and mill loading force to achieve better understanding of complicated phenomena encountered in the field and also for future initial rolling condition setup. Preliminary results based on the model are satis
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Earnshaw, Jacob, Nicholas Syortiuk, Oliver Duncan, Lukasz Kaczmarczyk, Fabrizio Scarpa, and Stefan Szyniszewski. "Metamaterials genome: progress towards a community toolbox for ai metamaterials discovery." In UK Association for Computational Mechanics Conference 2024. Durham University, 2024. http://dx.doi.org/10.62512/conf.ukacm2024.025.

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Understanding the limits of the design space is a key aspect in optimising complex hierarchical structures and is vital for exploring and designing novel Metamaterials. Simultaneously, abundant data (mostly text, images, and location) aggregated by multinational corporations accelerated the development of machine learning and artificial intelligence technologies. Although increasingly conceptually advanced, the origins of machine learning can be traced back to traditional statistical methods and datacentric analysis. These techniques have been used in fields where establishing relationships an
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Clementoni, Eric M., Timothy L. Cox, and Martha A. King. "Off-Nominal Component Performance in a Supercritical Carbon Dioxide Brayton Cycle." In ASME Turbo Expo 2015: Turbine Technical Conference and Exposition. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/gt2015-42040.

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Bechtel Marine Propulsion Corporation (BMPC) is testing a supercritical carbon dioxide (S-CO2) Brayton system at the Bettis Atomic Power Laboratory. The Integrated System Test (IST) is a simple recuperated closed Brayton cycle with a variable-speed turbine-driven compressor and a constant-speed turbine-driven generator using S-CO2 as the working fluid designed to output 100 kWe. The main focus of the IST is to demonstrate operational, control, and performance characteristics of an S-CO2 Brayton power cycle over a wide range of conditions. Therefore, the IST was designed to operate in a configu
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Poursoleiman, Ehsan, Gholamreza Mansourfar, and Sazali Abidin. "How Do the Volume and Maturity of Debt Relate to Investment Efficiency? The Case of Asia." In International Conference on Eurasian Economies. Eurasian Economists Association, 2020. http://dx.doi.org/10.36880/c12.02402.

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This study aims to investigate the impact of debt volume and maturity on investment efficiency. It also analyzes the role of debt maturity in the association between debt volume and investment efficiency. The sample consists of 8,741 firm-year observations from 1,301 Asian corporations, covering the period 2007-2017. Financial leverage is employed as a proxy for debt volume as well as short-term debt for debt maturity. The findings reveal that debt volume and short-term debt are inversely related to investment efficiency. It also shows that the negative relationship between financial leverage
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Reports on the topic "Close corporations"

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Mahoney, Paul. Trust and Opportunism in Close Corporations. National Bureau of Economic Research, 1998. http://dx.doi.org/10.3386/w6819.

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