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Lin, Rixing, Masud Gaziyev, and Alaa Eddin Shubat. "Facilitating Organizational Learning in For-Profit Social Enterprises for Sustainability." Thesis, Malmö universitet, Fakulteten för kultur och samhälle (KS), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-21093.
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For-profit social enterprises are facing the dual challenges of fulfilling social purpose on the one hand and surviving business competition on the other. Being a sustainable for-profit social enterprise, the company must balance between economic, social and environmental aspects throughout their business operations. In order to achieve the desired end of sustainability, organization need to keep learning about the social needs and the business environment in order to develop sustainable business processes, and better fulfill their purpose as organizations formed to create social value. The study aims to fill the gaps in sustainability research literature about organizational learning in for-profit social enterprises by exploring how effective learning processes occur at individual, group and organizational level and how to facilitate these learning processes to improve sustainability. The study develops an analytical framework by combining the 4I framework for organizational learning process (Crossan et al., 1999) and an AKO (activities, knowledge source, outcomes) framework for understanding learning activities, knowledge sources and learning outcomes. Four for-profit social enterprises in both Denmark and Sweden are chosen as cases. Based on findings, three organizational learning mechanisms are identified on selected cases. Practical implications and insights are also generated for for-profit social enterprises to facilitate organizational learning for sustainability.
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Scherrer, Miles. "Funding of Social Enterprises : A case study of high investor engagement funding practices on for-profit social enterprises." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-297872.
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This bachelor thesis evaluates how high-engagement investors contribute to the development and growth of for-profit social enterprises by providing both funding and non-financial advisory services focused on organisational capacity-building. Case studies on three social enterprises describe the structure of funding deals, what considerations affected these due to the high social character of the ventures, and inquire into the relationship between social enterprise and their investors to evaluate how the investors provide value for their investees beyond capital. The investor types involved include commercial venture capital funds, angel investors, accelerator programs and venture philanthropy funds; a sort of social impact investment fund which combines the high- engagement mentoring of venture capital funds with lower expectations on financial returns in exchange for higher demands on social impact. The findings indicate that high-engagement investors in general provide a wide range of services to the social enterprises studied, where strategic advisory services and networks introductions are identified as key enablers for development. Aligning philosophies on the combination of business and social impact is also identified as critical for a constructive relationship between investor and investee. The perceived value of venture philanthropy funding diverges between the cases; while filling an empty space in the social enterprise capital market, some findings question their capabilities and investment model. Apart from the initial research questions on how high-engagement investors add value to social enterprises, the study raises further questions on social enterprise funding in general and the issues that obstructs these organisations from introducing innovation and growth to underdeveloped markets.
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Joshi, Rojee. "Improving the Livelihoods of Young People in Nepal: The Contribution of Social Enterprises." Thesis, Australian Catholic University, 2018. https://acuresearchbank.acu.edu.au/download/3f9db0d302ad82724f563c7526cf0a66a0240b22df0354fe3883c201ce84dbee/2665877/JOSHI_2018_Improving_the_livelihoods_of_young_people.pdf.
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This thesis examines five cases of social enterprise organisations from Nepal, a geographically challenged, politically volatile country with poor infrastructure, a high poverty gradient, and high levels of social and gender disparity. The study aims to explore how organisations following principles of social enterprise can address the multifaceted challenges of youth unemployment. Specifically, the study aims to understand the contribution of social enterprise organisations to the improvement of livelihoods of young people in Nepal, through job creation and market integration, fundamentally adopting market principles to address development challenges. The research contributes to the body of empirical literature on social enterprises from Nepal, and social value creation processes through the use of empirical evidence. It uses the qualitative method of analysing the social value creation processes which subsequently informs a range of challenges faced by young people attempting to participate in the market.
In terms of methodology, the research implemented a three-step process: literature review, an organisational survey, and five qualitative case studies. Thirty-four self-identified social enterprise organisations were used for survey analysis. Five organisations were selected for detailed case analysis. Using cross-case analysis methods, interviews from 17 representatives and 30 young men and women aged 18– 30 were analysed . A combination of development theory, the theory of social entrepreneurship, and youth perspectives, is used in establishing the contribution of social enterprises to the improvement of the livelihoods of young people in Nepal.
The overall contribution of social enterprises is unfolding in two distinct ways. The first level of contribution is revealed in the form of organisations attempting to become financially self-sustainable and market-competitive. The second level of contribution is demonstrated by limited social and economic change as immediate outcomes, and chances of significant and sustainable social change in the longer term. By demonstrating the change process at an organisational level as well as at the participants’ level, the study presents a meaningful explanation of a social enterprise model of development in improving livelihood of young people in Nepal.
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de, Cuyper Lien. "Doing good while making profit : perspectives on reconciling multiple objectives in social enterprises." Thesis, Imperial College London, 2017. http://hdl.handle.net/10044/1/44558.
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This dissertation looks at social ventures that create social impact whilst being self-sustainable. By adopting three different theoretical perspectives, various aspects of organizations with multiple social and economic objectives are highlighted. Study 1 examines the hybrid nature of social ventures. It examines the conditions under which social ventures develop hybrid value creating activities to deal with their economic and social goals. Based on data from 11 social ventures, the findings are based on a combination of an inductive analysis and fsQCA analysis. The focal point of the study is how the interplay of the exclusiveness of the beneficiary target group, the overlap between customers and beneficiaries, and the visibility of the social mission in the value offering, influences the extent to which social ventures hybridize their means. The study contributes to the literature on social ventures specifically, and hybrid ventures more generally. Study 2 is based on a qualitative and inductive ethnographic study of a social venture. It sheds light on how organizational members have an imprinting effect on a venture beyond the founding phase. The model proposed in this study illuminates how the imprinting process is an ongoing, two-way interaction between the individual and the organizational level. The analysis shows how the initial imprint of the venture attracts people with specific social identities, and how bottom-up involvement of organizational members impacts on the imprint through three processes: projecting, sharing and contextualizing. This study adds to the literature on imprinting on one hand, and to literature on social ventures on the other hand. Study 3 is a comparative study of two social ventures bringing electrification to rural communities in a bottom-of-the-pyramid market. The study unpacks how these ventures design governance models to align the heterogeneous interests of their stakeholders - including customers, employees and local communities - with their own organizational social and economic objectives. On one hand, the results of the analysis show how the two ventures differ in terms of a customer versus community focus in their governance approach. On the other hand, the analysis shows how this divergent take on governance is driven by a different perception of stakeholder categories, a dissimilar conceptualization of beneficiaries of the social mission, and a different extent of adopting relational versus transactional approaches towards the stakeholders. The study is a response to calls for research on governance in the context of organizations with multiple social and economic objectives.
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Mswaka, Walter. "Not just for profit : an empirical study of social enterprises in South Yorkshire." Thesis, University of Huddersfield, 2011. http://eprints.hud.ac.uk/id/eprint/11036/.
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This thesis seeks to investigate the development of social enterprises in the UK. Specifically, it analyses the determinants, nature and forms of legal structures of such organisations in South Yorkshire and how these impact on their operations. In order to do so, the thesis develops a hybrid conceptual framework of analysis which is broadly informed by political economy approaches but also draws on the behavioural theory of the firm and its contractual elements. The research design of the thesis is based on a mixed method approach involving the complementary use of quantitative and qualitative data collection methods. Data from a postal survey of 102 self-defined social enterprises and semi-structured interviews of 18 support organisations in South Yorkshire is complemented by detailed analysis of four selected cases and some key informant interviews. The study findings are based on the critical analysis of two key legal structures, Company Limited by Guarantee (CLG) and Company Limited by Shares (CLS) that underpin the activities of social enterprises in South Yorkshire. While there has been an upsurge of academic interest in social enterprise over the past decade, little is known and understood about the determinants and types of social enterprises’ legal structures and how these influence their operations. The thesis makes significant empirical and theoretical contributions to existing knowledge on this subject and provides new insight into understanding the determinants and formulation of legal structures of social enterprise. The investigation identifies a complex taxonomy of six exogenous and endogenous factors which influence the type and nature of a social enterprise’s legal structure and its ability to achieve financial sustainability. The thesis reveals that those social enterprises with charitable, less flexible legal structures such as CLG struggle to operate as viable businesses in competitive environments compared to those with CLS legal structures. The study recommends that social enterprises adopt legal structures that allow them to maximise the extraction and delivery of value to the communities they serve.
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Nwagbo, Alfred. "Strategies to Minimize Profit Loss From Small Business Enterprise Credit Rejections." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5919.
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Institutional policies or terms and conditions of credit allocation complicate the demand and supply of small business enterprise (SBE) credit, causing lost profits. Banks leaders losing 28% of profitable projects because of the high rejection rate of credit applications for SBE loans is a concern. The purpose of this multiple case study was to explore strategies Southeastern Nigerian state bank leaders use to minimize lost profit from SBE credit rejections. The conceptual framework that grounded this study was credit rationing focused on the lender-borrower relationship. Data collection involved reviews of company documents and face-to-face semistructured interviews of 6 participants from 3 banks in the Southeastern Nigerian state. Based on the Schorr's modified data analysis approach, 5 themes emerged (a) credit rationing depends on sufficient information (b) business accounts statements are a fall back for credit availability (c) character may be more important than collateral (d) government policies are challenges to the formal banking system (e) profits may be a hedge for high-interest rates. Findings may be used to enhance the profitability of banks in the Southeastern Nigerian state. Implications for positive social change may include the support of community projects for individuals living at or below the poverty level in the region.
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Cavouras, Anna Lise. "An in-depth look at women leaders developing social enterprises within non-profit organizations." Thesis, University of British Columbia, 2011. http://hdl.handle.net/2429/36295.
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Social enterprises are an expanding area within the non-profit sector, impacting both service delivery for clients and organizational funding. This qualitative, descriptive study looks at the experiences of women executive directors of non-profit organizations who are running a social enterprise. Through individual interviews, participants were asked about their experiences as a leader, their motivations for developing social enterprises, and the outcomes experienced as a result. Findings were analyzed using a feminist analysis with a focus on the unique experiences of women in the workplace. Results from the interview analysis show that the personal experiences of the participants directly influence their leadership and the direction of organization growth. The motivations behind social enterprises were described either as a practical solution to meet funding objectives, or to provide opportunities for marginalized client groups through training and work experience. In both cases, the overarching aim with generated funds was to improve client service and engage in prevention or activist work with a social justice focus, with a driving motive to improve clients’ circumstances. Implications for social work practice are discussed, as are study limitations and suggestions for future research.
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Gray, Brenda G. "A look at profitability and quality of for-profit day care centers /." View online, 1997. http://repository.eiu.edu/theses/docs/32211131171195.pdf.
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Miltenburg, Tim. "Scaling sales is scaling impact : A case study of value creation and management in for-profit social enterprises." Thesis, KTH, Entreprenörskap och Innovation, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-170058.
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Conceptualizing social entrepreneurship has proven to be challenging. Social enterprises are often regarded as enterprises that create social value or social impact. However, social value and social impact remain ill-defined and ambiguous concepts. This paper provides a qualitative description of how social enterprises create value, what their impact is and what this entails for managing and conceptualizing them. The analysis is based on a case study that comprises of: a comprehensive review of the literature, four in-depth interviews with for-profit social enterprises that work with renewable energy access in developing countries and secondary data on their impact and environmental context. We find that social enterprises create value through building intricate networks with their stakeholders. They use feedback from their customers and the market to pivot their business models to increase their potential for value creation. The increase in utility of their customers is an important part of their impact. This is also the value creation the customer cares about and is willing to pay for. However, there is impact beyond this increased utility, which seems to result from two things: the fact that the problems and needs the social enterprises target have positive externalities (1); and the fact that the social enterprises seem to purposefully design their value proposition, business model and value chain to maximize positive externalities and minimize negative externalities (2). Finally, we propose that in their value proposition, business model and value chain social entrepreneurs combine a logic of empowerment, collaboration and control.
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Binzomah, Mohammed Saad. "The feasibility of using profit and loss sharing for financing small and medium sized enterprises in Saudi Arabia." Thesis, Durham University, 2008. http://etheses.dur.ac.uk/1344/.
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Saudi Arabia is considered to be an oil-rich country. However, it faces challenges in creating jobs and diversifying Its economy to perpetuate economic growth. Therefore, the role and contribution of small and medium sized enterprises (SMEs) is crucial for the country, leading the government to mitiate a numbe of policy measures. This development goal is fiirthered by the impressive developments in the financial sector. In particular, growth and development of Islamic banking and finance have shown remarkable performance in the country. Such financial developments have a positive impact on the development of SMEs by providing altemative financing options.
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Le, Roux Alta S. "Establishing the role of branding in social enterprises." Thesis, University of Pretoria, 2013. http://hdl.handle.net/2263/32391.
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“What role did branding play in the social marketing processes of the three Schwab
Foundation award winning social enterprises (SEs)?” The research problem, as well
as the research questions, revolve around the issue of establishing how branding
may be employed as part of the social marketing process in such a way as to
increase the competitiveness of those organisations known as social enterprises
(SEs).
This study investigates three SEs whose Chief Executive Officers (CEOs) have won
The Schwab Foundation Social Entrepreneur (SFSE) of the Year Awards, to
determine how branding was used as a communication tool to position their
organisations as leaders and differentiators in the development sector. The three
SEs that were chosen as case study organisations are: Soul City, Heartbeat and the
Johannesburg Housing Company (JHC).
The theoretical context focuses firstly on the non-profit sector in South Africa as the
context and environment of this study, more specifically, the evolution of non-profit
organisations (NPOs) into Social Enterprises (SEs). This is followed by defining
communication principles and applications as they appear in both profit-driven and
non-profit organisations/social enterprises (NPOs/SEs). This is applied in two
different communication contexts: communication within corporate organisations and
communication within development organisations.
The last theoretical focus is placed on understanding what branding means, a
description of the different branding categories, and a view of the evolution of
branding to brand building and brand leadership. This is followed by a discussion on
the importance of brand identity and equity in the process of brand development,
brand management and measurement, including a presentation of the main role
players in this brand-building process. Branding is then discussed as it is applied in
SEs, outlining what a strong brand could do for the development sector.
A combination of qualitative and quantitative research approaches are utilised; more
specifically a qualitative research approach, supported by a quantitative one,
referred to as the “dominant less-dominant model”. This study is based on the
grounded theory model supported by a collective case study approach, also referred
to as “building theories from case study research”.
The study further indicates the theory that was generated by this study, namely “The
Social Enterprise (SE) branding layered grounded theory model”. Whereas the 1st
layer displays the important role that the NPO/SE sector if fulfilling in modern society;
the 2nd layer the specific space and linkages of SEs with the different other society
sectors are explained; the 3rd layer positions/similar to Maslow’s hierarchy of needs
with the growth path of NPOs towards SEs and their own sustainability on the
NPO/SE pyramid model; the 4th layer indicates the fact that the same corporate
communication principles applies to the development sector; and the 5th layer
stresses the important role that branding plays as the core element of a corporate
communication strategy.
In summary, the study found that a lack of implementation of corporate
communication in NPOs and SEs, more specifically the absence of a corporate
identity, image and a strategic brand management process, has a direct impact on
the effectiveness of
SEs’ communication and limits the achievement of their developmental objectives.Thesis (PhD)--University of Pretoria, 2013.
gm2013
Information Science
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Pfeiffer, Olena [Verfasser], and Christoph [Akademischer Betreuer] Spengel. "International profit shifting within multinational enterprises: empirical evidence on the key channels and countermeasures / Olena Pfeiffer ; Betreuer: Christoph Spengel." Mannheim : Universitätsbibliothek Mannheim, 2017. http://d-nb.info/1151818488/34.
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Setudegan, Morris [Verfasser]. "Outsourcing of social tasks at profit oriented enterprises : Which criteria must enterprises fulfill in order to complete a service contract or performance agreement intended for asylum support? / Morris Setudegan." München : GRIN Verlag, 2011. http://d-nb.info/119000416X/34.
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Плюхина, Т. Н., and T. N. Plyukhina. "Методические подходы к управлению прибылью предприятий малого и среднего бизнеса : магистерская диссертация." Master's thesis, б. и, 2020. http://hdl.handle.net/10995/86606.
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In a complex and dynamic market economy, for stability and maintaining a high level of competitiveness, its participants need constant work on all the main aspects of the formation, distribution and use of profits at the enterprise. Indeed, it is profit that is the main source of financing the activities of a business entity, satisfying the financial interests of the owners of the enterprise, its employees and the state. The aim of the master's thesis is to develop guidelines for managing the profit of small and medium-sized enterprises. The work examines the genesis of the concept of “profit” and the theoretical and methodological aspects of managing the profit of small and medium-sized enterprises. The sources used educational and methodological and research literature, the results of empirical research of the author and corporate reporting data. In the master's thesis, an algorithm for managing the profit of small and medium-sized enterprises was developed, which is based on the choice of a vector for managing profit taking into account the proposed classification, which allows an objective assessment of the financial results of the enterprise to determine scenarios of its development.В условиях сложной и динамичной рыночной экономики для устойчивости и поддержания высокого уровня конкурентоспособности её участникам необходима постоянная работа по всем основным аспектам формирования, распределения и использования прибыли на предприятии. Ведь именно прибыль является основным источником финансирования деятельности субъекта хозяйствования, удовлетворения финансовых интересов собственников предприятия, его сотрудников и государства. Целью магистерской диссертации является разработка методических рекомендаций по управлению прибылью предприятий малого и среднего бизнеса. В работе рассматривается генезис понятия «прибыль» и теоретические и методические аспекты управления прибылью предприятий малого и среднего бизнеса. В качестве источников использовалась учебно-методическая и научно-исследовательская литература, результаты эмпирических исследований автора и данные корпоративной отчетности. В магистерской диссертации был разработан алгоритм управления прибылью предприятий малого и среднего бизнеса, в основу которого положен выбор вектора управления прибылью с учетом предложенной классификации, что позволяет получить объективную оценку финансовых результатов предприятия для определения сценариев его развития.
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Peerbhai, Aneesa. "Base erosion and profit shifting by multinational corporations and weaknesses revealed in South African income tax legislation." Thesis, Rhodes University, 2015. http://hdl.handle.net/10962/d1017540.
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This research examined the concept of base erosion and profit shifting in the context of tax schemes employed by multinational corporations. The objective of this thesis was to identify weaknesses within South Africa’s income tax legislation, based on these schemes, and further to propose recommendations to counter the occurrence of base erosion and profit shifting by multinational companies. The research also comprised of a limited review of current global and South African initiatives to address the problem of base erosion and profit shifting. It was concluded that there are a number of weaknesses in the definitions and provisions of the South African income tax legislation that need to be addressed in order to reduce base erosion and profit shifting. Brief recommendations were proposed in relation to each of the weaknesses, in order to address them.
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Блоха, В. А. "Удосконалення системи оподаткування прибутку підприємств в Україні." Thesis, Чернігів, 2020. http://ir.stu.cn.ua/123456789/22139.
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Блоха, В. А. Удосконалення системи оподаткування прибутку підприємств в Україні : магістерська робота : 072 Фінанси, банківська справа та страхування / В. А. Блоха ; керівник роботи Виговська В. В. ; Національний університет «Чернігівська політехніка», кафедра фінансів, банківської справи та страхування. – Чернігів, 2020. – 70 с.Зміст роботи: У першому розділі розкрито сутність прибутку підприємств як об’єкта оподаткування, визначено методичні засади визначення структури та елементів податку на прибуток, дослідено фіскально-стимулюючу роль оподаткування прибутку підприємств у розвитку економіки. У другому розділі проведено комплексний аналіз оподаткування прибутку підприємств в Україні, проаналізовано вітчиняну практику надання пільг з оподаткування прибутку підприємств, визначено проблеми оптимізації системи оподаткування прибутку підприємств в Україні. У третьому розділі визначено напрямки вдосконалення оподаткування прибутку підприємств в Україні, проаналізовано зарубіжний досвід оподаткування прибутку підприємств. Практична цінність випускної кваліфікаційної роботи полягає в можливості запровадження розроблених рекомендацій та впровадження зарубіжного досвіду з метою оптимізації оподаткування прибутку підприємств України.
The first section reveals the essence of corporate profits as an object of taxation, defines the methodological principles of determining the structure and elements of income tax, explores the fiscal-stimulating role of corporate income taxation in economic development. The second section provides a comprehensive analysis of corporate income taxation in Ukraine, analyzes the domestic practice of providing benefits for corporate income tax, identified problems of optimizing the corporate income tax system in Ukraine. The third section identifies areas for improving corporate income taxation in Ukraine, analyzes foreign experience in corporate income taxation. The practical value of the final qualification work lies in the possibility of introducing the developed recommendations and implementing foreign experience in order to optimize the taxation of profits of Ukrainian enterprises.
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Hansson, Josefine, and Jennie Larsson. "Every cloud has a silver lining : Swedish social enterprises making an impact in emerging markets." Thesis, Linnéuniversitetet, Institutionen för marknadsföring (MF), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-75786.
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Throughout the history, different types of businesses have reflected the zeitgeist of the specific era. Today, the globalization has led to the rise of the third wave of internationalization, which has increased the importance of emerging markets in the global business environment. An additional global trend that reflects today’s businesses is to fulfill social purposes along with making profit. The latter global trend entails the rise of the social sector in industrialized countries, including social enterprises. There is currently no universal definition of social enterprises as well as a lack of theoretical contribution on those; however, there is a lot of passion for the topic. In Sweden, social enterprises are associated with work integration social enterprises (WISEs), although other types of social enterprises exist, for example those finding opportunities in social issues in emerging markets. The purpose of this thesis is therefore to increase the holistic awareness for a wider concept of social enterprises in Sweden. To be able to increase this awareness, the aim is to examine how Swedish social enterprises turn social issues in emerging markets into business opportunities. It is further interesting to emphasize the challenges social enterprises are facing, as well as how they use their business models and strategies inorder to cope with the challenges. This study is carried out through a qualitative case-study of three Swedish social enterprises that are or were operating in emerging markets to some extent. Semi-structured interviews were conducted with one representative from each enterprise. The findings show that social enterprises have the ability to turn social issues into business opportunities. In addition, being able to balance making social impact with profit-making is one main challenge for Swedish social enterprises, especially in emerging markets as the enterprises’ core mission might be questioned regarding who their operations will benefit. The findings of this thesis have also shown that social enterprises commonly are taking the whole value-chain into account. Furthermore, as emerging markets are fast-changing and uncertain, it is difficult to plan ahead for what to come. Finally, as this thesis’ purpose states, it is thus crucial to increase the awareness and knowledge of these kinds of social enterprises since this will help them improving and increase their social impact.
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Bezuidenhout, Annelise. "The chicken or the egg? Cash flow or earnings : is one a predictor of the other?" Thesis, Stellenbosch : University of Stellenbosch, 2007. http://hdl.handle.net/10019.1/801.
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Thesis (MBA (Business Management))--University of Stellenbosch, 2007.AFRIKAANSE OPSOMMING: Verskeie navorsingsprojekte is oor die jare gedoen ten opsigte van die voorspellingsmoontlikhede van kontantvloei en winste, met teenstrydige resultate. Daar is egter weinig navorsing gedoen oor die verhouding wat tussen winste en kontantvloei bestaan. Hierdie navorsingsverslag beoog om ondersoek in te stel na die verhouding tussen kontantvloei en winste, dus om te poog om te bepaal watter een die drywer is, maar ook om te bepaal of die een veranderlike ingespan kan word om vooruitskattings ten opsigte van die ander te kan doen. Aangesien finansiële tydreekse die meeste van die tyd nie-stasionêr is, moet dit in ag geneem word wanneer die kousale verwantskap tussen die twee veranderlikes bepaal word, asook wanneer regressie-analise met die oog op vooruitskatting gedoen word. Daar word egter vermoed dat die aspek van stasionariteit weinig aandag geniet in menige navorsing wat ten opsigte van finansiële tydreekse gedoen word. Die feit dat weinig tydreekse stasionêr is, is bevestig deur te toets vir die bestaan van eenheidswortels in die veranderlikes. Die beste resultate vir stasionariteit is verkry deur die tweede verskille van die veranderlikes te bereken. Daar kon egter nie met sekerheid vasgestel word of winste kontantvloei dryf of andersom nie. Die gevaar van skyn-korrelasie is ook bewys, aangesien 'n groot aantal pare veranderlikes beduidende korrelasies tussen mekaar aandui, maar wanneer hulle stasionariteit en kousaliteit in ag geneem word, is weinig van die pare veranderlikes kousaal verwant aan mekaar. Die toets vir ko-integrasie is ingespan om steun te verleen by die regressie-analise en vooruitskatting van die tydreekse. Die regressie analise van die geko-integreerde tydreekse het in die meeste gevalle 'n hoë R2 en aangepaste R2 gelewer. Die vooruitskattings was egter teleurstellend onakkuraat.
ENGLISH ABSTRACT: Throughout the years a variety of research projects have been done about the predictive ability of cash flow and earnings, with contradictory results. However, limited research has been done about the relationship between cash flow and earnings. The aim of this research report is to investigate the relationship between cash flow and earnings, thus attempting to determine which one is the driver, but also to investigate the ability of one variable to predict the other. Because financial time series are non-stationary most of the time, this fact has to be taken into account when the causal relationship between the two variables is determined, as well as when regression analysis is done with forecasting in view. It is, however, suspected that the fact of stationarity has been neglected in much of the research that has been done on financial time series. The fact that very few time series are stationary has been established by testing for the existence of unit roots in the variables. The best results for stationarity were obtained by calculating the second differences of the variables. It could not be established beyond doubt whether earnings cause cash flows or vice versa. The danger of spurious correlation has been proved, because a vast number of pairs of variables indicates a significant correlation with one another, but when stationarity and causality are taken into account, only a few pairs of variables are truly significantly correlated to one another. The test for co-integration was used to assist in the regression analysis and forecasting of non-stationary time series. The regression analysis of most of the co-integrated variables resulted in a high R2 and adjusted R2. The forecasted values, however, were disappointingly inaccurate.
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Serres, Coline. "Social Ventures and the Commons." Doctoral thesis, Universite Libre de Bruxelles, 2021. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/325761.
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Consciousness about the need for a more sustainable consumption and production patterns, as well as the will to cope with issues such as social exclusion and poverty, rose in the last decades. To answer such problems, new forms of social ventures have emerged on markets, including under the legal form of corporations. Social corporations are fully-fledged limited companies that officially commit themselves to a social mission by including the latter in their bylaws. Through their commercial activities, these new forms of social ventures target a specific social outcome. Either the whole population or a targeted group can benefit from this outcome. Thus, social corporations aim to pursue the common good. Entitled “Social Ventures and the Commons”, this doctoral dissertation aims to understand how new alternative profit-seeking business models, such as social corporations, can manage and contribute to the governance of common goods. With her seminal work, Elinor Ostrom widened the path for scholars to study the commons. Ever since, the academic world has extensively relied on her eight design principles when researching commons, allowing for a varied literature on the topic and the emergence of a paradigm in recent years; however, features of this paradigm are still fuzzy as different views and concepts of commons exist. While Ostrom conducted her research on the governance of traditional commons mainly, i.e. local natural resources collectively managed, the emergence of new concepts calls for a better of their governance mechanisms. Amongst the different concepts of commons existing, new commons have recently emerged. New commons are resources that have newly been recognized as commons. They derive from the principle of “commoning”: they are shared resources collectively organized and managed and can take the form of human-made commons, like culture, knowledge or urban spaces. They can be created both by humans and/or by organizations that are managed collectively. The first chapter of the dissertation, in the form of a conceptual paper, sheds light on the capacity of new alternative profit-seeking business models to govern new commons; a topic left out by scholars so far. It states under which conditions such unconventional forms of market-oriented organizations can contribute to the governance of commons and thus become commons-governing companies. Theoretical management principles applicable in the context of commons-governing companies are proposed and guide them to implement collective action through co-management with external and/or internal stakeholders. The second chapter of the dissertation presents an original global typology of social corporations that distinguishes between three generic types according to their legal structure and underlying motivation to integrate a social mission into their bylaws. It identifies four core social corporation governance elements: voting rights implementation, profit distribution, property regime, and ownership structure. Additionally, the typology is complemented with a multiple case study of three social corporations (one per generic type). The case study focuses on the five governance capabilities that social corporations develop to be sustainable in the long run, and that relate to the three main pillars of performance, conformance, and responsibility. The third and last chapter of the thesis aims to comprehend the governance mechanisms developed by social corporations governing new commons. To do so, it draws from the community-based enterprise theory and the theory of the commons. I use qualitative data used collected within three community-based enterprises governing commons, and that adopt a social corporation legal form, in the United Kingdom. These organizations vary by date of creation, size, location, legal form, and types of new commons they contribute to. Findings show that these ventures design a triple-levelled goal governance to (1) manage the organization, (2) govern the commons, and (3) foster social good in the community. This doctoral dissertation primarily aims to contribute to the field of entrepreneurship. First, it contributes to social entrepreneurship by embracing the growing phenomenon of profit-seeking social ventures and provides with a better comprehension of their governance mechanisms, also when governing commons. Second, it sustains the development and understanding of the newly recognized entrepreneurship theory of commons. It does so by understanding how privately-held profit-seeking social ventures – social corporations – contribute to the provision of commons and become commons-governing companies.Doctorat en Sciences économiques et de gestion
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Sachtleben, Sebastian, Hendrik Jähn, and Matthias Zimmermann. "Leistungsbewertung und Erfolgsverteilung in hierarchiearmen kompetenzzellenbasierten Produktionsnetzwerken unter Verwendung einer Profit Distribution Broker Unit (PDBU)." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2014. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-140222.
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Giliana, Tefo Godfrey. "The profitability of commercial state-owned entities." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/15633.
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The importance of State-owned entities (SOEs) in a developing State has been argued for centuries. SOEs are perceived as the tool that the State can successfully use to implement its developmental agenda. In the Republic of South Africa, SOEs have been used to ensure universal access to electricity, water and logistical infrastructure to support industrial development, as well as basic service delivery. These entities have been expected to fund these initiatives from their own funds, which alleviated the need for commercial SOEs (also known as State-owned companies) to be profitable without continuous financial injections from the RSA government. Generally, commercial SOEs have been performing poorly financially. This research study aims to determine whether political influence might affect the profitability of these commercial SOEs. The poor financial performance plaguing the commercial SOEs hinders their ability to effectively contribute as a collective to the developmental agenda of the State, as espoused in the current strategic plan of the RSA in the form of the National Development Plan (NDP). Due to the poor financial performance and subsequent diversion of financial resources from other national priorities for their bail-out, commercial SOEs have been considered a liability rather than an asset to the RSA. To satisfy the primary and associated research objectives, qualitative primary and secondary research data have been collected. The primary data have been collected by using the semi-structured interview from the CFOs of commercial SOEs from various government departments – given their proximity to the financial performance and the drivers of this performance in commercial SOEs. CFOs are also part of the commercial SOEs senior-executive management of these entities. The general opinion of the participants and the literature review of the research study is that, indeed, political influence has had an adverse effect on the profitability of commercial SOEs, among others, as a consequence of the positioning of SOEs within the governance system of the RSA, the impact of the recruitment process for senior executives and the implications of an unfunded mandate. It is clear that in the RSA, commercial SOEs, and SOEs in general, will continue to play a pivotal role in the implementation of the developmental agendas of the State, as expressed in the NDP. With the RSA government expecting commercial SOEs to fund these activities from their own funds, it is critical that the State should be an enabler rather than a hindrance for commercial SOEs‟ profitability.
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Sachtleben, Sebastian, Hendrik Jähn, and Matthias Zimmermann. "Leistungsbewertung und Erfolgsverteilung in hierarchiearmen kompetenzzellenbasierten Produktionsnetzwerken unter Verwendung einer Profit Distribution Broker Unit (PDBU)." Technische Universität Dresden, 2006. https://tud.qucosa.de/id/qucosa%3A27877.
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Бондаренко, Н. М. "Вдосконалення процесу адміністрування персоналом на вторинній ланці надання медичної допомоги в Україні." Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/82879.
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В ході роботи було здійснено дослідження та аналіз галузі охорони здоров’я України, механізми управління в галузі охорони здоров’я, кадрова політика закладів охорони здоров’я. Виявлено основні положення та принципи діяльності охорони здоров’я в Україні. Проведено комплексний аналіз кадрової політики спеціалізованої медичної допомоги. Узагальнено структуру функціонування спеціалізованих медичних закладів. Відмічено важливість менеджменту в охороні здоров’я. Запропоновано теоретичні методи вдосконалення адміністрування персоналом спеціалізованої медичної допомоги в Україні, на основі відносного аналізу та порівнянь.В ходе работы было проведено исследование и анализ отрасли здравоохранения Украины, механизмы управления в области здравоохранения, кадровая политика учреждений здоровья.Виявлено основные положения и принципы деятельности здравоохранения в Украине. Проведен комплексный анализ кадровой политики специализированной медицинской помощи. Обзор структуру функционирования специализированных медицинских учреждений. Отмечено важность менеджмента в здравоохранении. Предложены теоретические методы совершенствования администрирования персоналом специализированной медицинской помощи в Украине, на основе относительного анализа и сравнений.
In the course of the work, research and analysis of the health care sector of Ukraine, management mechanisms in the health care sector, personnel policy of health care institutions were carried out. The main provisions and principles of health care in Ukraine are identified. A comprehensive analysis of the personnel policy of specialized medical care was conducted. The structure of functioning of specialized medical institutions is generalized. The importance of management in health care is noted. Theoretical methods of improving the administration of specialized medical care in Ukraine, based on relative analysis and comparisons, are proposed.
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Васюхно, М. В. "Правовий статус комунальних некомерційних підприємств системи охорони здоров’я." Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76651.
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Одним із основних природних прав людини є її право на життя, засобом утвердження якого є право на надання медичної допомоги. Забезпечення прав людини проголошено у ст. 3 Конституції України головним обов’язком держави.
Конституційне положення про пріоритет життя і здоров’я людини потребує наявності фінансово спроможних суб’єктів надання медичних послуг.
Одним з пріоритетів діяльності соціально орієнтованої держави, статусу якої прагне набути Україна, є ефективний розвиток системи охорони здоров’я, досягнення балансу між потребами громадян в якісних і доступних медичних послугах та можливостями щодо їх забезпечення за рахунок державного фінансування. Ефективне використання обмежених фінансових ресурсів і одночасне поліпшення якості та доступності медичної допомоги населенню передбачають удосконалення правового статусу ЗОЗ, забезпечення їх автономізації. Досвід розвинених країн вказує на необхідність впровадження ефективної ринкової системи у сферу дільності ЗОЗ.
Реалізація автономізації ЗОЗ в межах реформування медичної галузі потребує дослідження правового статусу реорганізованих КНП для оптимізації структури таких ЗОЗ, усунення неузгодженостей, протиріч та прогалин у законодавстві щодо правового статусу КНП. Прийняття пакету нормативно-правових актів щодо реформування медичної сфери потребує приведення у відповідність низки інших нормативно-правових актів.
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Ovsyuk, Nina Vasylivna, and Natalia Vitaliyivna Kyryk. "Profit of the enterprise and features of its management." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53927.
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1. Blank I.A. Profit management. К.: НИКА-Центр, 1998. 544 с.
2. Brigham E.F. Fundamentals of financial management. Textbook: lane. from English. K .: Molod', 1997. 1000 s.
3. Kobets AO Formation of the mechanism of management of profit of the enterprises in the conditions of market economy: author's ref. on zdob. Science. stup. Ph.D. Donetsk National University. Donetsk. 2008. 21 p.
4. Kuts L.L. Enterprise capital: formation and use: reference. consp. Lectures. Ternopil: TNEU, 2012. 114 p.
5. Nagaichuk V.V. Indicators for assessing the quality of enterprise profits and their dependence on the chosen strategy. URL: http://www.nbuv.gov.ua/portal/Soc_Gum/ Vchtei / 2011_2_1 / NV-2011-V2_23.pdf.
6. Pavlishenko M.M., Sivulya L.A. The value of enterprise profit in a market economy. URL: http://www.nbuv.gov.ua/portal/chem_biol/nvnltu/17_4/172_Pawlyszenko17_4.pdf.
7. Podderogin A.M. Financial management: textbook / head. count aut. and sciences. ed. prof. A.M. Podderogin. К.: КНЕУ, 2005. 536 с.
8. Pokropivny S.F. Business Economics: Textbook. 2nd type. rework. and ext. K .: KNEU, 2008. 528 s.The company's profit is the main driving force of a market economy, a source of its own financial resources needed to ensure financial and economic activities.
Прибуток підприємства є основною рушійною силою ринкової економіки, джерелом власних фінансових ресурсів, необхідних для забезпечення фінансово- господарської діяльності.
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Kvarlin, Isabella, and Oliver Lind. "Cash Flow is King : En kvalitativ studie kring factoring för småföretag." Thesis, Södertörns högskola, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-41078.
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The aim of this study is to examine factoring as an option of finance for small businesses to make capital available to the cash account. Small businesses constitutes 99.4 percent of all enterprises in Sweden, and are thereby important actors of the community. Liquidity is the viability of a company; cash flow problems limits growth and is a common reason for bankruptcy. Factoring is a finance option which make capital locked in account receivables available. Through a qualitative study using interviews, the use of factoring has been examined amongst five small businesses in the construction industry. The results showed that factoring is a suitable option of finance for small businesses to attain greater value since it creates the right prerequisites. Companies use factoring when they have liquidity problems and an imbalance in cash flows. Positive aspects of factoring is especially its ability to quickly improve the cash flow. The negative highlighted is the cost, but they are considered reasonable.Syftet med forskningen är att undersöka factoring som finansieringsalternativ för småföretag för att frigöra kapital till kassan. Småföretag utgör 99,4 procent av allt företagande i Sverige och är därmed viktiga aktörer för samhället. Likviditet är företags livskraft, problem med kassaflödet begränsar tillväxt och är en vanlig anledning till att företag går i konkurs. Factoring är ett finansieringsalternativ som frigör kapital som är låst i kundfordringar. Genom en kvalitativ studie, med hjälp av intervjuer, har nyttjandet av factoring undersökts bland fem stycken småföretag i byggbranschen. Resultatet av studien visade att factoring är ett lämpligt finansieringsalternativ för småföretag att uppnå ett högre värde eftersom det skapar rätt förutsättningar. Företag använder factoring vid likviditetsproblem och obalans i kassan. Det positiva med factoring är framförallt dess förmåga att snabbt förbättra kassaflödet. Nackdelarna som lyfts fram är kostnaderna, men dessa anses rimliga.
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Trotter, S. D. "Price discrimination and public enterprise." Thesis, University of York, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.381287.
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Spencer, Robert E. M. "Speaking from Experience: How Do Entrepreneurs Evaluate the Merits of Practicing as a Non-Profit or For-Profit Form?" BYU ScholarsArchive, 2014. https://scholarsarchive.byu.edu/etd/4138.
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In an era when nonprofit and for-profit characteristics are blurring, to what extent do sector boundaries matter? Some research suggest that sector boundaries no longer matter. By exploring the perceptual differences of entrepreneurs practicing in each sector, this paper proposes that, in fact, there are important perceptual and symbolic differences between nonprofit and for-profit organizations. This paper makes four contributions to the field of social enterprise studies: first, it lends empirical support for the idea that issues have not blurred in the minds of practitioners; second, it identifies four areas entrepreneurs are likely to concentrate on when asked to evaluate the merits of practicing as a non-profit or for-profit form (including control, resources, performance, and public perceptions); third, it provides a tool that can be used by academics and policymakers to identify which sector characteristics are perceived by entrepreneurs as salient; and fourth, it raises new research questions that would help to further clarify the usefulness, relevance and significance of the approach and findings presented.
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Горіна, Н. В. "Особливості обліку та контролю доходів та витрат діяльності (на прикладі ТОВ «АТЛАС СЕРВІСІС ГРУП УКРАЇНА»)." Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12619.
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У роботі розглядаються теоретичні аспекти обліку та контролю доходів та витрат, методика та організація обліку і внутрішнього контролю у ТОВ «Атлас Сервісіс Груп Україна».
Проаналізовано сутність та правові аспекти обліку доходів та витрат, визначено особливості обліку операцій з надання послуг за різними видами діяльності, досліджено проблемні моменти обліку доходів та витрат, проведено аналіз фінансово-економічної діяльності підприємства, побудовано економіко-математичну модель ефективності діяльності ТОВ «Атлас Сервісіс Груп Україна» визначено шляхи удосконалення обліку та контролю.
Запропоновано переглянути в облікову політику підприємства з позиції розмежування обліку доходів та витрат по субрахункам відповідних видів діяльності, що дозволить формувати собівартість наданих послуг, запровадити введення резерву відпусток та резерву преміювальних виплат, на підприємстві повинні бути організовані системи обліку доходів та витрат і встановлене оптимальне співвідношення автоматизованих систем та неавтоматизованих обліково-контрольних робіт ,що повинно значне підвищити оперативність оформлення та обробки інформації.The thesis consist with theoretical aspects of accounting and control of income and expenses, methodology and organization of accounting and internal control in Atlas Services Group Ukraine LLC. The essence and legal aspects of accounting for income and expenses are analyzed, the features of accounting for operations for the provision of services for various types of activities are determined, the problematic aspects of accounting for income and expenses are investigated, the financial and economic activities of the enterprise are analyzed, an economic and mathematical model of the efficiency of “Atlas Services Group Ukraine LLC” is constructed, and ways to improve accounting and control are determined. It is proposed to review the accounting policy of the enterprise from the point of view of differentiating the accounting of income and expenses by subaccounts of the corresponding types of activities, which will allow forming the cost of services provided, introduce the introduction of a reserve of holidays and a reserve of bonus payments, the enterprise should be organized systems of accounting for income and expenses and establish the optimal ratio of automated systems and non-automated accounting and control works ,which should significantly increase the efficiency of information processing and processing.
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Mardan, Mohammed. "Essays on the taxation of multinational enterprises under profits and losses." Diss., Ludwig-Maximilians-Universität München, 2014. http://nbn-resolving.de/urn:nbn:de:bvb:19-176307.
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Карчевська, Є. О. "Управління формуванням прибутку підприємства." Thesis, Сумський державний університет, 2014. http://essuir.sumdu.edu.ua/handle/123456789/38695.
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Прибуток є рушійною силою ринкової економіки, основним стимулом і мотивом для діяльності підприємств. Він являє собою позитивний фінансовий результат господарської діяльності підприємства. Як активний та універсальний важіль державного впливу, регулювання економічними процесами і суспільно-економічними інтересами прибуток надто чутливий до безлічі внутрішніх і зовнішніх факторів впливу, зокрема бюджетно-податкової, цінової, інвестиційної та кредитної політики органів законодавчої і виконавчої влади.
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Matthews, M. D. "In pursuit of profit? : local enterprise in south-west Wales in the eighteenth century." Thesis, Swansea University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.638032.
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This work considers the role of indigenous entrepreneurs and enterprise in the economic development of the south-west Wales region 1690-1830, with particular reference to the County of Carmarthenshire. The aim of this thesis is to demonstrate that local initiative and enterprise could be vigorous and active during the period and was distinct from the activities of interlopers and aristocrats. After an initial contextualisation and critical review of the current historiography of enterprise in the history of the economic development in Wales, two chapters which explore the twin themes of the socio-economic climate in which local enterprise operated, and the entrepreneurial activities of the local gentry, provide a further background against which to set this examination of local enterprise. The main evidence, covering the period 1690-1830, is presented as five major reconstructions of enterprises - with an account of their originators - based primarily on surviving correspondence and business accounts. Each reconstruction examines the background of the entrepreneur, the nature and extent of the enterprise, the way in which it was financed and the amount and type of employment which was generated. The conclusions to this study will suggest that there are certain aspects of the received view of the nature of enterprise in the process of Welsh industrialisation which require further testing, and that a reassessment of the role of indigenous enterprise in the economic development of Wales is overdue. Questions are also raised as to whether there is a case for arguing that there may have been a failure of indigenous enterprise at the close of the eighteenth century, and some of the possible mechanisms for such failure are outlined.
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YANG, MIN-HUEI, and 楊敏慧. "The Study on Commission Disbursement of Profit-Seeking Enterprises." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/37561243575988847669.
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碩士中原大學
財經法律研究所
96
In an attempt to clearly interpret the nature of the Guidelines for the Audit of Income Taxes on Profit-Making-Enterprises and to set a clear definition for “commission disbursement＂ stipulated in Article 92 of the Guidelines, the Justices of the Constitutional Court, the Judicial Yuan, issued, on October 30, 1997, the Judicial Yuan Interpretation No.438: “The Guidelines for the Audit of Income Taxes on Profit-making-Enterprises issued by the Ministry of Finance on December 30, 1993, are intended to regulate the investigation and review of, and other matters in connection with, final business income tax returns. The Guidelines set forth in Article 92, Paragraph 5, Subparagraph 5, that “where an overseas commission is paid locally in New Taiwan dollars, a receipt issued in the name of the overseas agent or distributor must be produced for verification purposes, to the extent that the amount of such commission does not exceed three percent of the selling price of the goods exported.＂ The clause is meant to regulate such technical details as the verification and proof of such commission payment, and is necessary in order to simplify the tax collection operation and to prevent superfluous declaration of overseas commission payment. It does not go beyond the relevant provisions of the Income Tax Act and other laws, nor does it place any additional taxations on the people, and is therefore not in conflict with Articles 15, 19, and 23 of the Constitution. Furthermore, the clause is not contrary to the principle of equality enunciated by Article 7 of the Constitution in specifying a different standard of verification for overseas commission paid in the Taiwan area in New Taiwan dollars from the payment of overseas commissions otherwise specified in the same article by taking into account the differences in factual circumstances.＂ Starting from the Judicial Yuan Interpretation in respect of disbursement of overseas commission paid locally in New Taiwan Dollars, this article attempts to explore the definition of “commission disbursement＂ and also to collate the legislation history and evolution of the Income Tax Act and the Guidelines for the Audit of Income Taxes on Profit-Making-Enterprises, for further and detailed exploration of the stipulations and regulations of the Income Tax Act and the Guidelines for the Audit of Income Taxes on Profit-Making-Enterprises in respect of overseas sales commission at the time when the Judicial Yuan Interpretation was issued by the Council of the Grand Justice, and also to elaborately discuss academic contentions and arguments and practical opinions in this issue before and after the issuance of the Interpretation. Further, stipulations and regulations concerning expense deduction in the income tax law(s) of the United States of America will also be briefly discussed in this article. With the discussion given above, this article will provide a throughout discussion regarding to deducted expense and business loss stipulated in the Income Tax Act and regulations concerning overseas sales commission subject set forth in Chapter V “Expense Class Auditing＂ of the Guidelines for the Audit of Income Taxes on Profit-Making-Enterprises of Taiwan. A conclusion will be given at the last portion of this article and certain proposals will also be put forward in this issue, with the hope that a well-working taxation system can be established here in Taiwan and taxation can be pursued with the concern of human rights.
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CHENG, YANG, and 斯陽誠. "A Study on the Taxation on Profit-seeking Enterprises'' Land." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/24cggq.
Full textAbstract:
碩士國立中央大學
產業經濟研究所
97
It is believed that a good taxation system improves public interest and helps achieve modern democracy. Article 19 in the Constitution states that the citizens are obligated to pay taxes, and this means that when the national collects taxes from its people, the components and procedures of taxation, including taxable entity, taxable object, tax base, tax rates, and the means and period of tax-paying shall be specified by law; otherwise, the people will be over-burdened with taxes, violating the “Principle of Statutory Taxpaying”. However, the current taxation law itself is flawed. Taxation is a highly dedicated and technical domain, taxation procedures are very complicated, and the legislation process is too slow to respond to the social-economic changes. In fact, it is necessary for taxation agencies to provide an interpretive release in order to avoid being arbitrary when dealing with the abstract tax law and result in unorganized administration, ensure fair implementation of tax laws, reduce the burden on taxation personnel and agents when the legal doctrines they use are being questioned, and give a sense of predictability in the taxation behavior that in turn increases security in tax laws. Nonetheless, any action of taxation must not exceed its legal authorization, such as when it is in violation of people’s freedom and rights, or having arbitrary, punitive doctrines, as this would violate the principle of “legal stability” and the public can no longer know what kind of violations they properties will be exposed to. As for the profit from land transactions, Dr. Sun Yat-sen, the founding father of the Republic of China, specifically stated that the profit from a land due to its increased value shall be given to the government, and this is why the Land Value Increment Tax replaces the Income Tax when dealing with increased land value. In other words, the Land Value Increment Tax is separated from the Income Tax. However, although today’s profit-seeking enterprises are exempted from business income tax for profits generated from land transactions, a shareholder of such a enterprise who receives the profit from the land transaction, as required by the Ministry of Finance, is treated having business income and needs to pay taxes accordingly in the same tax year the land transaction took place. Tax law is a subject covering law, accounting, and economics, and taxation is also a combination of the three. When interpreting tax law, regulations, and interpretive release, we must first analyze their legal nature based on their content, understand their origin and definitions, and also understand the jurisdiction of legislation on the interpretive releases. A question, therefore, is whether a profit-seeking enterprise’s profit generated through land transactions treated as shareholders’ income and filed in their income tax report, as after-tax income, or as tax-free income? We will not be able to get the whole picture if this issue is only looked at from a perspective of law, accounting, or economics. In this study, therefore, actual cases are examined in order for us to combine the legal, accounting, and economic perspectives to construct, analyze, and interpret the issue of taxation on profit-seeking enterprises'' land transactions.
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Rincón, Ospina Felipe Alfonso. "Application of corporate governance theory to profit oriented State Owned Enterprises." 2004. http://link.library.utoronto.ca/eir/EIRdetail.cfm?Resources__ID=95124&T=F.
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Cheng, Ping-Chiu, and 陳炳秋. "A Study on Tax Planning of Profit-seeking Enterprise Income Tax for Small and Medium Enterprises -An empirical Analysis of Enterprises in Southern Taiwan." Thesis, 1997. http://ndltd.ncl.edu.tw/handle/19722066686596438986.
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Norton, Douglas A. "Revolutions start in coffee shops retained earnings maximizing non-profit enterprises /." 2008. http://etd.lib.fsu.edu/theses/available/etd-06242008-115730.
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Thesis (M.S.)--Florida State University, 2008.Advisor: R. Mark Isaac, Florida State University, College of Social Sciences, Dept. of Economics. Title and description from dissertation home page (viewed Oct. 1, 2008). Document formatted into pages; contains viii, 55 pages. Includes bibliographical references.
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Huang, Hsiang-Chi, and 黃湘淇. "Balance between philanthropy &; profit: the battlefield of social enterprises in Taiwan." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/fxxjhw.
Full textAbstract:
碩士國立臺灣大學
新聞研究所
102
In light of a groundswell of social enterprises which rises from civil society in Taiwan recently, whether it is non-profit organizations transforming into social enterprises or benefit cooperation, more and more idealistic people want to solve the social problems and dive into this social civic movement, especially young people who want to attribute goods to the society. No matter in which way, compared to the normal business startups, it’s much more difficult to set up a social enterprise which needs to meet the purpose of philanthropy and profit. Nevertheless, a social enterprise has to face internal challenges, such as, business management and talent outflows as well as external challenges like government’s policy-making strategies and the vague definition of social enterprises, which will definitely make the circumstance even worse. Therefore, this report interviewed four different kinds of social enterprises with well-developed systems, and included obstacles and challenges they face in founding a social enterprise, and how to strike a balance between philanthropy and profit. The four kinds of social enterprises include (1) community &; cultural innovative type: Town Way; (2) non-profit organizations transforming into social enterprises type: New Live Information Service; (3) co-operative type: 248 Farmer Market; (4) work integration type: Dialogue in The Dark. This report interviewed young people who are dedicated to social enterprises, and analyzed the global trends. It also interviewed government representatives about how they learn from other countries’ experiences and help social enterprises develop in Taiwan.
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LIAO, HSUEH-CHIAO, and 廖雪喬. "The Determinants of Effective Tax Rate of Profit-Seeking Enterprises via Dynamic Panel Model." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/37992737559564575636.
Full textAbstract:
碩士逢甲大學
財稅所
96
This thesis uses the dynamic panel model to discuss the determinants of effective tax rate (ETR) of profit-seeking enterprises, including electronic industry, non-electronic industry, and all industry in Taiwan. Furthermore, this research also divides ETR into two groups, below is the explanation and empirical results of the two groups: Group 1: The effective tax rate range is 0% to 25% and the research period is from 2001 to 2006. The empirical results find that firm size and capital intensity have negative effect on ETR; inventory intensity, R&D expense intensity and return on assets (ROA) have positive effect on ETR in the electronic industry. Capital intensity and inventory intensity have negative effect on ETR; firm size, R&D expense intensity and ROA have positive effect on ETR in the non-electronic industry. Capital intensity and inventory intensity have negative effect on ETR; firm size and ROA have positive effect on ETR in all industry. Leverage is insignificant in three industries of the group 1. Group 2: The effective tax rate range is 0% to 100% and the research period is from 1997 to 2006. The empirical results find that firm size, leverage and capital intensity have negative effect on ETR; inventory intensity and ROA have positive effect on ETR; R&D expense intensity is insignificant in the electronic industry. Leverage, capital intensity, inventory intensity and R&D expense intensity have negative effect on ETR; firm size and ROA have positive effect on ETR in the non-electronic industry. Firm size, leverage and capital intensity have negative effect on ETR; ROA have positive effect on ETR; inventory intensity and R&D expense intensity are insignificant in the all industry.
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Yun, Hsaio Shu, and 蕭淑雲. "The Impact of Employee Bonus as Expenses on Effective Tax Rates of Profit-Seeking Enterprises." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/61937839326584852505.
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碩士輔仁大學
會計學系碩士班
99
Abstract Title of Thesis：The Impact of Employee Bonus as Expenses on Effective Tax Rates of Profit-Seeking Enterprises Student：Shu-Yun Hsaio Advisor：Dr. Mei-Juh Huang Total Pages：43 Month/Year：03/2011 Key Words：Employee Bonus as Expenses Abstract： In order to have Taiwan’s accounting regulations connected with International accounting regulations, and to help the enterprises to report their operational performance faithfully, Taiwan has adopted Employee Bonus as Expenses since Jan. 1st, 2008. The purpose of this study is to investigate whether this new regulation would cause tax shield effects, and then influence enterprises’ effective tax rates, and to investigate how effects of this new regulation on the tax burdens of electronic and non-electronic industries. The empirical results show that after the implementation of Employee Bonus as Expenses, enterprises’ effective tax rates were lower than before. To evaluate different industries, we can find that compared to non-electronic industries, electronic industry has been having more preferential tax credits for a long time, so their real effective tax rates were corresponsive lower. In addition, the results also show that higher profitable enterprises have lower effective tax rates. Moreover, the evidences of this study reveal that the enterprises with more income exemptions, such as securities or land capital gains income, will have lower effective tax rates. Besides, the outcomes also show that bigger enterprises were received more external supervisions and controls from government and the public, therefore, big enterprises would have higher tax costs and higher effective tax rates, and this result is consistent with the hypothesis of political cost. Finally, with respect to the relationships between effective tax rates and using Certified Public Accountant (CPA) tax attestations, the evidences of this study show that the enterprise which using CPA tax attestation has lower effective tax rate. The reasons were speculated that the enterprises may ask their tax attested CPA to do tax planning for them, or the enterprises using CPA tax attestation in Taiwan are allowed to adopt five years loss carry-forwards (current regulation is 10 years), therefore, the CPA tax attested enterprises have lower average effective tax rates.
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CHU, YIN-CHIEH, and 屈尹絜. "Crowdfunding Platform for Non-Profit and Social Enterprises – Using Red Turtle as a Case Study." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/8xz8hj.
Full textAbstract:
碩士銘傳大學
新媒體暨傳播管理學系碩士在職專班
104
Crowdfunding has grown to be the focus of many industries as a new platform for e-commerce. When talking about crowdfunding, we usually think about the internationally renowned “Kickstarter” or the popular, domestically-based company known as “flyingV". Conventionally, crowdfunding is known more as an avenue for entrepreneur to raise capital for new inventions and creative works. In recent years, however, more crowdfunding platforms targeting specific niche markets are being established to attract public funds. Taiwan has enjoyed a steady growth of niche-market crowdfunding channels in the past two years. This paper examines Taiwan's first non-profit, social enterprise crowdfunding platform called "Red Turtle." The paper takes a qualitative research approach by conducting in-depth interviews on the founder and sponsors of Red Turtle. Through extensive analysis of the interviews, the paper aims to provide guidelines for other non-profit, social enterprise campaigns to raise capital on a crowdfunding platform. Six successful campaigns are selected for the research, using the methodologies of "depth interviews", "document analysis", and "archival research" to collect data. Five major findings were discussed: (1) only social causes, with zero fees; (2) working capital derived from angel investors and the sale of red turtle coffee; (3) establishment of a trust relationship with the sponsors and the campaigners; (4) the awareness of Red Turtle still requires improvement; (5) establishment of a Red Turtle market place.
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Lee, Shih-chin, and 李詩欽. "A Comparative Profit Analysis of Major State owned Petroleum Enterprises in Taiwan and Mainland China." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/8ash3t.
Full textAbstract:
碩士國立交通大學
管理學院經營管理學程
99
In this paper, based on analysis of corporate profits, comparative analysis of cross-strait major state owned oil company profits, the subjects, CPC Corporation Taiwan and PetroChina and Sinopec, and to understand the profit bottleneck of state-owned oil companies in the two sides and try to make recommendations for CPC Corporation Taiwan and Taiwan government to enhance its international competitiveness. The five-year (2005-2009) annual reports of these oil companies are used to obtain the six key financial data, including profitability, management ability, revenue, costs and tax, financial structure, and employee productivity. After analyzing their financial information, we find that they all show the syndrome of soft budget constraints. For example, on both sides products such as gasoline and diesel oil are under price controls and there is a variety of subsidy mechanisms. In Taiwan, there are a floating oil price control mechanism, export subsidies and high oil fund reduction of excise duty when oil prices mechanism. Mainland China has the oil price control law and oil subsidy policy. PetroChina and Sinopec have higher the total return on assets and return on equity than the CPC Taiwan. The CPC Taiwan has lower operating capacity on inventory turnover and accounts receivable turnover ratio than PetroChina and Sinopec. The raw materials accounted for nearly 82% of average cost of goods sold of CPC Taiwan. The CPC Taiwan’s labor productivity is much higher than those of PetroChina and Sinopec.
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Кривицька, О. Р. (О Kryvyts’ka). "Формування прибутку підприємств у ринкових умовах (Shaping of the profit of enterprises in market environment)." Дисертація, 2010. https://eprints.oa.edu.ua/1666/1/Kryvysska.pdf.
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У дисертації проведено комплексне дослідження теорії та практики формування прибутку підприємств у ринкових умовах.
Розкрито економічну сутність прибутку, уточнено його роль, види і функції в умовах ринкової економіки. Досліджено особливості формування та визначення прибутку підприємств із введенням Національних стандартів бухгалтерського обліку.
Здійснено аналіз динаміки прибутку й прибутковості підприємств України. Визначено основні тенденції та фактори позитивного і негативного впливу на формування прибутку підприємств. Побудовано економіко-математичну модель для прогнозування доходу від реалізації продукції та собівартості реалізованої продукції з урахуванням зміни структури виробничої програми і фактора часу.
Доведено необхідність застосування сучасних фінансово-економічних технологій формування прибутку підприємств. Запропоновано оптимізаційну модель формування валового прибутку підприємств в умовах нестабільного ринкового середовища (The dissertation deals with the complex investigation of theory and practice of shaping of the profit of enterprises in market environment.
Economic essence of profit is revealed, its role, types and functions in market environment are specified. There examined are the peculiarities of shaping and determining the profit of enterprises with National standards of Accounting put into operation.
The analysis of profit dynamics and profitableness of Ukrainian enterprises is conducted. There were determined the main tendencies and factors of positive and negative impact on shaping of the profit of enterprises. Economic and mathematical model to prognosticate the profit of products realization and production costs taking into account the changes in the structure of entertainment program and time factor was developed.
It was proved that it is necessary to apply modern financial and economic technologies to shape the profit of an entertainment. Optimizing model of shaping of enterprise gross profit in unstable market environment was suggested)
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Chou, Tuan Chen, and 周端政. "The Construction of innovation business model in social enterprises, combined with micro enterprises and non-profit organizations:a Case Study of ACOL Co., Ltd." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/4akucb.
Full textAbstract:
碩士國立勤益科技大學
流通管理系
105
In recent years, social enterprise research will be mentioned in the social and social spectrum is still a concept, and there is no one can solve the non-profit organizations and social welfare groups the current plight of the model can refer to. In the case of rapid growth in entrepreneurship but low survival rates, the two are faced with the dilemma at both ends of the organization, both microenterprises and nonprofit organizations and social welfare groups are rarely mentioned and studied at the same time. The mode of operation. Micro-enterprises and non-profit organizations are faced with the inevitable dilemma, this study will be relatively less research in the past micro-enterprise development in the current trend of growing higher than the trend of small and medium enterprises, the problems faced in the past, many business management research difficult to find Solve the problem, through the SWOT analysis to find out the advantages and disadvantages and strategies, combined with Lao Tzu theory in the concept of yin and yang tai chi development and social welfare units win-win cooperation and innovative business model and make a substantial comparison.
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Стеценко, В. А. "Стратегія підвищення прибутку підприємства (на прикладі ПАТ «Котовська меблева фабрика»)." Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7643.
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Мета дослідження - визначення теоретичних основ сутності прибутку,
аналіз та оцінка факторів, що впливають на прибуток, розробка стратегії, щодо збільшення прибутку.Цель исследования - определение теоретических основ сущности прибыли, анализ и оценка факторов, влияющих на прибыль, разработка стратегии по увеличению прибыли.
The purpose of the study is to determine the theoretical foundations of the essence of profit, analysis and evaluation of factors affecting profits, development of strategies to increase profits.
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謝宛真. "To explore the enterprises fake exports retreat recklessly the business tax, associated with their declarations of profit-seeking enterprise income tax and tariff." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/gf4sqf.
Full textAbstract:
碩士東吳大學
會計學系
105
Customs in order to respond to the needs of international express customs clearance operations, the import and export of goods sampling, sampling system, but the customs of the export of goods, the proportion of selecting for further cargo examination is low, The auditor of National Taxation Bureau lacked knowledge of the customs export business, the Customs Act and export procedures, and so on, so that illegal business people use this, fake exports retreat recklessly the business tax and escaped tariffs, and then escape the profit-seeking enterprise income tax, serious erosion of state taxes. This study uses the data of fiscal information Agency from 2006 to 2014 to explore the enterprises fake exports retreat recklessly the business tax, associated with their declarations of profit-seeking enterprise income tax and tariff, and to analyze the characteristics of the business persons who faked their business tax.Empirical results show the high proportion of export goods level reported situation, and export goods to (C1) way clearance, and export goods to (C2) way clearance, and zero tax sales is greater than capital, and expanded paper review of profit-seeking enterprise income tax, and receivables turnover ratio, and ROA, and capital, and industry code items for 4642 and so on 8 variables.
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Chang, Hui-wen, and 張慧文. "Foreign investment enterprises in China against the business profit tax of the Taiwan income tax law." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/41843491105290034805.
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碩士國立臺北大學
會計學系
90
The commercial exchange between Taiwan and China has been increasing in recent years, to make Taiwanese investors understand the similarity and differences of the income tax laws on the both sides of the Strait, this thesis compares the income tax that is applicable to foreign investment enterprises in China against the business profit tax of the Taiwan income tax law. An analysis and a summary will be given regarding tax structure; incomes, costs and expenses that have important significance on taxed income; non-operational income, assets assessment and tax reduction pertaining to tax payers’ rights. They will be used as reference for making investment decisions in China for Taiwanese investors. The focus of this thesis will be based on the Taiwanese income tax law and the regulations, and the income tax for Chinese enterprises with foreign investment and foreign enterprises. Other related regulations will be the secondary focus and case study will also be included to compare the similarity and differences on the income tax law on both sides. During the research process, due to the differences of income tax legislation process on both sides’, it has been found that Taiwanese taxation system is more in accordance with international practice and the tax bearing is fairer. However, tax punishment is more severe China because Chinese people’ unwillingness to pay tax. Another finding is that the taxation on business undistributed earning is rather different on both sides of the Strait. The conclusion of the thesis consists of the recommendations for the Chinese and Taiwanese governments and investors and future researcher. The recommendations for the Chinese government include: (1) the income tax for domestic and foreign enterprises should be unified as soon as possible to make tax bearing just and to make the income tax in alignment with the WTO (World Trade Organization) regulations; (2) the legitimization of taxation system should be strictly reinforced to make the execution of tax law more just and reasonable; (3) the tax reduction scheme should be changed to avoid the reduction of tax income and to be in accordance with policy implementation; (4) the taxation system should be revised to encourage tax payers to honestly declare tax; (5) tax treaty should be established quickly to help create the “win-win” environment for both sides. The recommendations for the Taiwanese government include the following: (1) cancellation of the regulation about imposing 10% business profit tax on undistributed earning to reduce collecting costs; (2) it is recommended that the unitary income tax and business profit tax be legitimized respectively to avoid letting them become tax payers’ burdens; (3) deadlines concerning drawback should also be determined in the tax law to protect tax payers’ rights; (4) digitalized relevant tax information to facilitate tax payers’ general inquiry; (5) reinforce tax drawback on re-investment to encourage investment. The recommendations for the investors include: (1) tax payers should follow the laws and regulations carefully without taking any chance; (2) to apply for industries that are applicable to tax reduction or set the enterprises in special areas that are entitled to tax incentive; (3) fully understand the accrual criteria for costs, expenses and losses; (4) adopt effective and legal methods to extend tax abatement period. The recommendations for future research directions are: (1) comparison of unified Chinese income tax for domestic and foreign enterprises and Taiwanese business profit tax; (2) comparison study on the actual tax bearing on both sides of the Strait; (3) case study on successful and unsuccessful investments in China by Taiwanese investors. The data can be analyzed and summarized and can be used as lessons learned and reference for Taiwanese investors to make future investments in China.
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Isaac, Nereen. "The determinants and deterrents of profit shifting : evidence from a sample of South African multinational enterprises." Diss., 2020. http://hdl.handle.net/10500/27216.
Full textAbstract:
This study aimed to assess the determinants and deterrents of profit shifting, which can occur as a result of corporate income tax competition, with a view to aid in collecting sufficient tax revenue to meet public spending requirements.
The study theoretically and empirically analysed the effectiveness of the introduction of the South African transfer pricing regulations on deterring the occurrence of profit shifting in South Africa using annual financial information of South African parented multinational enterprises for the period 2010 – 2017.
The study established that the implementation of transfer pricing regulations resulted in a reduction in profit shifting that became increasingly more prominent as the rules became stricter.
Based on the findings of the study, it is recommended that the South Africa government should allocate sufficient resources to ensure that the transfer pricing regulations are being adhered with an aim to reduce profit shifting from South Africa.Economics
M. Com. (Economics)
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Черкаська, М. О. "Чинники та шляхи зростання прибутку від господарської діяльності в ресторанному підприємстві." Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/8125.
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Мета дипломної роботи визначила її зміст. Основними напрямками дослідження в даній роботі є визначення економічної суті та функцій прибутку, його ролі в діяльності підприємства, видів та джерел формування, і аналіз прибутку. Також була звернута велика увага на аналіз складу доходів та витрат, етапів формування та резервів збільшення прибутку
підприємства.The purpose of the thesis was to determine its content. The main areas of research in this paper are to determine the economic substance and functions of profit, its role in the activities of the enterprise, types and sources of formation, and profit analysis. Also, a great deal of attention was paid to the analysis of income and expenditure composition, formation stages and increase in profit margins enterprises
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Chang, Shu-Chuan, and 張淑娟. "The influence of Regulations Governing Assessment of Profit-seeking Enterprise Income Tax on Non-arm''s Length Transfer Pricing on tax-planning for multinational enterprises in Taiwan." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/69060482975189021286.
Full textAbstract:
碩士淡江大學
會計學系碩士在職專班
94
As the economic development has stepped in the era of internationalization, multinational enterprises are running their business activities with no boundaries. How to exercise the international tax strategy to achieve best distribution of the interior resources within the enterprises and to maximize the global profit becomes a critical subject in the field of international taxation. The establishment of the business entity in tax haven and the scheme of transfer pricing for affiliated enterprise are two main strategies of tax-planning for multinational enterprises. On December 28, 2004, the Ministry of Republic of China promulgated the “Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm''s Length Transfer Pricing”. This study tries to find out the influence of the implementation of “Regulations Governing Assessment of Profit-seeking Enterprise Income Tax on Non-arm''s Length Transfer Pricing” on the strategies of tax-planning regarding the establishment of the business entity in tax haven and the scheme of transfer pricing for affiliated enterprise. This study designs an adequate open questionnaire to have in-depth interviews with four accountants working in Deloitte、KPMG、PWC、E&Y and two tax auditors working in tax authority. On the method of qualitative research, we have to concern on three criteria: A. correct description, B. criticism and analysis, C. discovery. This study found: the implementation of “Regulations Governing Assessment of Profit-seeking Enterprise Income Tax on Non-arm''s Length Transfer Pricing” does actually influence the establishment of the business entity in tax haven and the scheme of transfer pricing for affiliated enterprise, but not immediately. Due to the concern of the auditing risk, the probability of adopting APA for multinational enterprises is very low.