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1
Zemančík, Miroslav. "Měnové kurzy a jejich dopad na účetní výkaznictví dle českých účetních předpisů a IFRS." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359771.
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The purpose of this Master's Thesis is to analyze effects of Foreign Exchange Rates on financial statements under Czech accounting regulations and IFRS. It focuses on analyzing and comparing both regulations when choosing the reporting currency or when applying rules on the usage of the correct exchange rates. By using practical excercises it compares differencies in the calculation of transaction and translation differencies with the focus on the impact on the financial statements under the both regulations.
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Lee, Jillian April. "Gender differences in psychopathology examined under an expanded transactional theory of stress framework." Thesis, [College Station, Tex. : Texas A&M University, 2007. http://hdl.handle.net/1969.1/ETD-TAMU-2590.
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Jia, Yijing, and Qiongshen Wu. "The differences between Groupon and other group-buying intermediaries: : from transactional and relational coordination perspectives." Thesis, Linköpings universitet, Företagsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-70796.
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Groupon is a popular group-buying website offering daily deals and has experiencedfast growth. It has attracted amounts of imitators and they sprang up all over the world.We treat this phenomenon by taking Groupon as an intermediary executing coordinationbetween merchants and customers in the group-buying activities. To see the particularpractices of Groupon in operating transactional and relational coordination mechanisms,we collect diverse group-buying forms from the earliest buying club since 1860s tillnow and make comparison among various involved intermediaries. After that, five maindifferences are identified including the nature of initiator, product and service selection,pricing mechanism, frequency of deals, network and relations, which either contributesto reduction of transaction cost or maintaining the interactive relationships. Throughthese collection, comparison and analysis, we have new insights into the features ofGroupon’s group-buying coordination and accordingly implications for future electronicintermediaries.
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Li, Wen. "Numerical methods for the solution of the HJB equations arising in European and American option pricing with proportional transaction costs." University of Western Australia. School of Mathematics and Statistics, 2010. http://theses.library.uwa.edu.au/adt-WU2010.0098.
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This thesis is concerned with the investigation of numerical methods for the solution of the Hamilton-Jacobi-Bellman (HJB) equations arising in European and American option pricing with proportional transaction costs. We first consider the problem of computing reservation purchase and write prices of a European option in the model proposed by Davis, Panas and Zariphopoulou [19]. It has been shown [19] that computing the reservation purchase and write prices of a European option involves solving three different fully nonlinear HJB equations. In this thesis, we propose a penalty approach combined with a finite difference scheme to solve the HJB equations. We first approximate each of the HJB equations by a quasi-linear second order partial differential equation containing two linear penalty terms with penalty parameters. We then develop a numerical scheme based on the finite differencing in both space and time for solving the penalized equation. We prove that there exists a unique viscosity solution to the penalized equation and the viscosity solution to the penalized equation converges to that of the original HJB equation as the penalty parameters tend to infinity. We also prove that the solution of the finite difference scheme converges to the viscosity solution of the penalized equation. Numerical results are given to demonstrate the effectiveness of the proposed method. We extend the penalty approach combined with a finite difference scheme to the HJB equations in the American option pricing model proposed by Davis and Zarphopoulou [20]. Numerical experiments are presented to illustrate the theoretical findings.
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Washington, Rynetta R. "Empirical relationships among servant, transformational, and transactional leadership similarities, differences, and correlations with job satisfaction and organizational commitment /." Auburn, Ala., 2007. http://repo.lib.auburn.edu/2007%20Spring%20Dissertations/WASHINGTON_RYNETTA_3.pdf.
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McAdory, Alice Rae. "Transactional and transformational leadership: Differences between representative and peer -nominated effective university presidents and as a function of institution type and presidential gender." W&M ScholarWorks, 2004. https://scholarworks.wm.edu/etd/1550154129.
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Ekholm, Julia, and Olivia Holmgren. "Kämpa, fly eller ta en snus : Skillnader och likheter mellan och inom könens skolrelaterade stress och stresshantering." Thesis, Linnéuniversitetet, Institutionen för idrottsvetenskap (ID), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-80257.
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Syftet med detta examensarbete är att undersöka elevers upplevda stress och deras tillvägagångssätt för att hantera denna stress med hjälp av copingstrategier, vilket sedan sätts i relation till biologiskt kön. Arbetet utgår ifrån ett elektroniskt frågeformulär som inkluderar både kvantitativa och kvalitativa aspekter. Resultaten av denna studie visar sig i några fall avvika från den tidigare forskningen, vilket leder till intressanta analyser och diskussioner. Ett av dessa resultat är pojkarnas användande av emotionsfokuserade copingmetoder, som annars är färre än flickornas. Ett annat intressant och avvikande resultat är stressnivåerna inom gruppen flickor, då det visar sig att de som går ett yrkesförberedande program procentuellt är mer stressade än högskoleförberedande programmets flickor.The purpose of this study is to examine students experienced stress and their ways of coping with that stress using coping strategies, which is later also put in relation to biological sex. The study is using a mixed method in the form of an electronic questionnaire. The results of this study turned out to deviate from previous research, which leads to interesting analyzes and discussions. One of these results is the boys’ usage of emotion-focused coping methods, which otherwise is fewer than the girls. Another interesting and deviating result is the stress levels within the girls’ group, since it turns out that girls who attend a profession-based program are more stressed, percentage wise, than the girls who attend a college-based program.
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Paavola, L. (Leila). "Maternal sensitive responsiveness, characteristics and relations to child early communicative and linguistic development." Doctoral thesis, University of Oulu, 2006. http://urn.fi/urn:isbn:9514282035.
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The present longitudinal follow-up study had two main goals. Firstly, this study aimed to describe aspects of maternal interactive/communicative behaviour that could be considered constitutive in sensitive responsiveness. Secondly and most importantly, it aimed to find predictive relations between characteristics of mother-infant interaction around the onset of infant intentional communication and subsequent child communicative and linguistic development.
The participants were 27 Finnish-speaking mothers and their healthy first-born infants. Analyses of the amount and types of maternal and infant communicative acts as well as maternal responses to infant signals were carried out from videotaped free-play samples at the infants' age of 10 months. In addition, the CARE-Index was used to rate maternal sensitivity and infant co-operativity. At 12 months, children's communicative and linguistic skills were assessed by using the MacArthur Communicative Development Inventories and the Communication and Symbolic Behaviour Scales. At 30 months, the Reynell Developmental Language Scales III was used to assess comprehensive and expressive language.
The results suggest that maternal activity in eliciting interaction and conversational interchanges is characteristic of sensitive responsiveness around the onset of infant intentionality. However, very distinctive aspects of verbal behaviour that might be constitutive in sensitive responsiveness were not found — probably as a result of considerable individual variation in all aspects of maternal as well as infant interactive/communicative behaviour that were analysed. As predictors of communicative and linguistic skills at 12 months, both maternal and infant characteristics made a significant contribution. In general, the predictive relations found were quite specific. In turn, except for the predictive validity of maternal sensitivity for comprehensive language at 30 months, later language outcomes were predicted only by children's communicative and linguistic skills at 12 months, suggesting that over time, language development becomes increasingly child-driven. Individual differences in early communicative capacities may also to some extent mask the language-facilitating effects of parenting. On the other hand, some potentially facilitating effects of parental behaviour may be elicited by the infant's well-advanced communicative skills. The importance to acknowledge transactional processes in parent-child interaction is highlighted — both in future research and clinical applications.
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Chen, Jia-Wei, and 陳佳薇. "Related-Party Transactions and Book-Tax Differences." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/s9pr8y.
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碩士國立雲林科技大學
會計系
105
The difference between accounting income and taxable income that is resulted from the divergent reporting rules for book and tax purposes is denoted as book-tax differences (BTD). Note that the book-tax differences (BTD) may result from both the divergent reporting rules for book and tax purpose and from managers who are intend to achieve certain special purposes by taking various actions, e.g., earnings management, legal tax planning or aggressive tax management. Based on the listed firms in Taiwan stocks market from 1996 to 2014, this study firstly uses Tang and Firth (2011; 2012) model to estimate normal BTD (NBTD) and abnormal BTD (ABBTD), then tests the influence of related-party transaction (sales-based type and non-sales-based type) on the abnormal BTD. Secondly, this study follows Jian & Wong (2010) and divides the sales-based related-party transaction into normal and abnormal sales-based related-party transaction and further examines the influence normal and abnormal sales-based related-party transaction on abnormal BTD. The empirical results show that both the sales-based type and non-sales-based type related-party transaction are positively association with abnormal book-tax differences (ABBTD). Further evidences document that the positive association between sales-based related-party transaction and ABBTD is resulted from the influence of abnormal sales-based related-party transaction. This study implements some diagnostic checks and demonstrates that the results are robust to various specifications.
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CHUANG, ANG-JUI, and 莊昂叡. "Green Building Residential in Recognition of Transaction Price Differences Research." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/2dhur5.
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碩士長榮大學
土地管理與開發學系碩士班
107
Environmental protection is nowadays more concerned by the society. The “green building” could effectively reduce the damage to the environment, and the government takes the lead by constructing the public building green. Yet, the number of green building is still limited. Loads of literatures in the past mostly focused on the examination and evaluation system of the green building labels. Whereas, some studied the construction cost and intended to probe the ordeals of fostering the green building. In this study, we believe that the national real estate transaction price entry open access system and transaction records could accurately disclose the authentic dealing information in the green building market, and also provide the fundamental and vital guidance on public purchasing, entrepreneur productizing, and governmental authority promotion. The analysis targets in the research are the green building located in New Taipei city gaining approval within 2012 and 2015. Based on the market approach concept, the prices are hypothesized to be in similar range of real estate transaction price entry and analyze whether it prices at a significant gap between green building and non-green building. The research utilizes the transaction price of the green building and the corresponding range of the non-green building data. Conduct the paired sample t-test to compare the transaction price, after discarding the devious cases, screening types of residential building, and screening the building ages. The result reveals a significant difference exists in average transaction price in green and non-green building, and the price is higher than the non-green building in 7.23%. Discussing the influence of green building labels on transaction price in greater details, there is no significant difference in the price of diverse green building rating label.
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Tseng, Chin-Hung, and 曾晉宏. "The difference between determinant factors in different international process- A Transaction Cost Theory perspective." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/45288450468068479523.
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碩士國立高雄第一科技大學
運籌管理研究所
101
Accompanying with the globalization competitiveness and the saturated market in the host country, a growing number of firms are seeking more resources, lower cost of labors, and extended markets and customers. Therefore, globalization has become a crucial issue among all of the firms. Based on the transaction cost model, this study compares its effect on different stages of the internationalization processes. The internationalization process is divided into two stages, where the first stage is from export activities to licensing and joint ventures and the second stage is from licensing and joint ventures to wholly owned subsidiaries and overseas production units. The fundamental information of the respondent companies is also implemented to compare their different effects between the two stages. This results indicated that the three constructs of transaction cost model- asset specificity, uncertainty, frequency of transaction – and four other constructs,- resource of investment market, host government regulations and culture, market potential, and firm size have different degrees of effects on the two stages of the internationalization process. The analysis based on the basic information of the respondent companies also demonstrated that different industries have diverse effects on the technical uncertainty. For different levels of turnover, those in higher levels think the political stability is more important than those in the lower one. Besides, companies with less number of employees regarded the operating capability of fund not as important as was done by those having more employees. Different groups in the years of establishment of the firms showed diverse opinions on the operating capability of fund.
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Cunningham, Lewis Theophilus. "Explaining differences in prices received by farmers testing theory based on actual farmer transactions /." 2004. http://digital.library.okstate.edu/etd/umi-okstate-1085.pdf.
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"Transactional and transformational leadership: gender difference in satisfaction and perceived effectiveness." Chinese University of Hong Kong, 1997. http://library.cuhk.edu.hk/record=b5889044.
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by Au Oi-Ning, Wong Wai-Man.Thesis (M.B.A.)--Chinese University of Hong Kong, 1997.
Includes bibliographical references (leaves 51-55).
ABSTRACT --- p.ii
TABLE OF CONTENTS --- p.iii
ACKNOWLEDGEMENT --- p.v
Chapter
Chapter I. --- INTRODUCTION --- p.1
Chapter II. --- TRANSACTIONAL AND TRANSFORMATIONAL LEADERSHIP --- p.3
Chapter III. --- LITERATURE REVIEW --- p.9
Contingent Rewards --- p.9
Management By Exception --- p.11
Charisma --- p.13
Inspiration --- p.15
Intellectual Stimulation --- p.15
Individualised Consideration --- p.16
Chapter IV. --- OBJECTIVES --- p.21
Chapter V. --- METHODOLOGY --- p.22
The Sample --- p.22
Measurement --- p.23
Analysis Procedures --- p.25
Chapter VI. --- RESULTS AND ANALYSIS --- p.26
Findings on Satisfaction and Leadership --- p.26
Discussion --- p.28
Charisma --- p.28
Individualised Consideration --- p.29
Findings on Perceived Effectiveness and Leadership --- p.31
Discussion --- p.33
Charisma --- p.33
Contingent Rewards --- p.34
Chapter VII. --- IMPLICATIONS --- p.35
Chapter VIII. --- SCOPE FOR FURTHER STUDY --- p.37
APPENDICES --- p.39
BIBLIOGRAPHY --- p.51
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Chang, Fen-Ling, and 張芬苓. "Effect of Director Skills and Experiences on Difference in Performance Caused by Related Party Transaction." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/44094091843617086615.
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碩士國立雲林科技大學
財務金融系
103
This research answers the research question of whether board of director’s skills and experiences lead to higher additional performance caused by related-party transaction (RPT). Using the listed non-financial firm from 2006 to 2011 as sample, the additional performance caused by related-party transaction is measured by the difference of predicted value of operating performance between regression model including RPT as regressors and the one without RPT. The empirical evidence shows that there is a positive relation between directors’ skill and experience and the additional performance caused by RPT, suggesting that the skills and experiences of board members provide more monitoring power on RPT, further leading to higher operating income.
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Chen, Hsuan-Yi, and 陳軒逸. "A Study on the Differences between Active Management Funds and Vanguard Group ETFs in Long-term Performance and Transaction Cost: The Case of the U.S.A. Investment Market." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/8vew98.
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碩士國立中山大學
管理學院高階經營碩士學程在職專班
107
Due to the low interest rate era, the earning from the interest no longer beat the inflation rate, so diversified financial products have been developed. Among many investment tools, the mutual fund becomes a well-known tool to Taiwan investors since mutual funds have many advantages, such as dispersion, variety, and low entry level. After the first ETF, Bora Taiwan Excellence 50 Fund, was launched in Taiwan in 2003, the ETF has become more and more popular to Taiwan investors. With the internationalization of global capital markets, Taiwan investors can purchase foreign financial products through multi-channels, like banks and securities companies. In recent years, the number of investors who purchase overseas stocks and ETFs through the re-delegation of securities companies (entrust to buy and sell foreign securities business) have increased by more than 1.08 trillion NTD as of June 2018. This indicates that the concept of the asset allocation globally is acceptable to Taiwan investors. An annual growth rate of 64%, reaching 452.1 billion on the overseas index stock funds (Exchange Traded Funds) from June 2017 to June 2018 shows the same finding. Therefore, the overseas index stock funds (Exchange Traded Funds) becomes a new option to investors who seeks stability for the return on the investment. This study is to develop an appropriated metrics to evaluate long-term performance and explore the impact of the transaction costs and the returns based on overseas active equity funds in the Taiwan market and the Vanguard Group Index Trade Funds (Exchange Traded Funds). The first part is focused on the performance evaluation from the analysis of the average returns and Sharpe indicator, Treynor indicator, and Jensen’s α. The second part is to apply the same analystic model by adding the transaction costs. This study is time consuming on collecting and cleaning up the historical data. The main findings are as follows: 1. Active Equity Funds and Index Equity Funds have significant differences in transaction costs 2. Transaction costs and performance are negatively correlated 3. The performance by adding transaction costs between Active Equity Funds and Index Equity Funds is significantly different
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Wu, Wei-Kai, and 烏偉凱. "A study on relationship between entry mode and regional differences in transition economic by using institutional and transaction coststheories -Case of Taiwan manufacturing firms investing in China." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/66602678463030902590.
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碩士國立東華大學
國際企業學系
98
After 1979, the Chinese government initiated a policy of reform and opened up the economy, and planned a gradual transition from the previously used planned economy over to with the move to implement market economy. In the transition process, at the early stage of reform, the policy was first being implemented in the special economic zones. Coastal cities attracted foreign investment, and this had not only had an impact on the institutional environment and market environment, but resulted in high uncertainty. Moreover, the natural conditions, customs, and norms are different in sub-nations within China. It suggests that regional differences within a country are considered by foreign investors while making a entry mode of choice. Consequently, in this research, institutional theory and transaction cost theory describe the entry mode choice of Taiwan's manufacturing firms investing in transitional economies in - China. The results are as follows: (1) under formal institutions, in which the government highly perfom opened policy , Taiwan firms prefer wholly owned subsidiaries. (2) Under informal institutions , imitation behavior has significantly influenced Taiwanese that firms prefer a wholly owned subsidiary .(3) High general transaction costs have significantly influenced Taiwanese firms that prefer a prefer wholly owned subsidiary .(4) Transaction costs theory can explain cultural distance has significalntly influenced Taiwanese firms’ entry mode of chice , but institutional theory cannot. (5) Regional differences have a significant impact on the relationship between the institutional environment and Taiwanese firms’ entry mode of choice .
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Chen, Miin-Yann, and 陳泯諺. "A Study on the Credit Risk Factors of Personal Consumer Loans: A Consolidated View of the Differences between transactional Intermediaries and Regional Attributes." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/3urp2v.
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碩士輔仁大學
金融與國際企業學系金融碩士在職專班
105
The research data sources are based on 16,649 cases of domestic F-Commercial Banks individual domestic consumer loan applications in 2016. It discussed the factors that may affect the credit risk. According to "transaction broker" and "regional attribute", the F commercial banks, the credit risk factors of the different intermediaries are the results of the preferred housing agency and the general housing agency. The influence of the credit risk factor on the loan interest rate is similar to that of the whole sample；Such as the loan-raising part, the gender, the age are significantly affecting the bank loan interest rate. Other factors that can impact the bank loan interest rates are, the house is self-occupied or not, the service year, the annual income, the education level, the loan period, and the grace period. However, the result from the general housing agency, the independent book and the construction business show that most of the credit risk factors are not significantly related to the loan interest rate. The study found that the general housing agency, the independent record keeper and the builders do not consider the traditional credit risk factor influencing the loan interest rate. Compared to the preferred housing agency and the general housing agency (the special housing agency, independent books and builders Mortgage cases do not take into account the traditional credit risk factors influencing the mortgage loan interest rate). The results of this study can be a good management reference for personal consumption of financial housing loans credit practice, a banks mortgage credit evaluation and risk decision-making.
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Lin, Zi-Jan, and 林至真. "An Empirical Study on comparing the Difference of Land Transaction Data between Pre and Post of Two-year Reduction Policy of Land Value Increment Tax to Half-The Case of Hsitun and Nantun Districts of Taichung City." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/11623158979479738384.
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碩士逢甲大學
土地管理所
94
The policy of the short-term tax reduction titled “Land Value Increment Tax Cut in Half for Two Years” was enforced on Feb. 1, 2002 as the government considered it could boost the real estate market actively and product the locomotive effect that helped stimulate the economic recovery, benefit to set off dead debt for financial constitutions, improve the ability of extricating the present plight, and alleviate the plight of sagging business. This practice of the short-term policy expired in Jan. 2004. In view of the exploration into the issue if it can apply the incentive of tax exemption to stimulate the delitescent supply of real estate market to achieve the anticipated effect in the mid of sagging economic development, this study takes Hsitun District and Nantun District of Taichung City as the scope of research, collecting the data of 41,355 lots of lands for land transfer dated Feb. 2000 to Jan. 2004, during which the short-term policy was enforced, to make an integrated collation on the transaction about the term to hold the land for sale, reasons of transfer, area and the price-hiking amount from Application for Land Value Increment Tax Declaration along with the comparison and analysis of number of case, average term held, average transfer amount, average rate of increase and average transfer area for a further verification of the substantial influence of such practice. Findings of this study show that the marked increase of cases of land transfer, the release of lands held in long term, a trend of small average transfer area for the released lands, the increase of average amount (total amount) for the released lands, and the small average transfer area for the released lands after the practice of such short-term policy. Notwithstanding the fact verified in this study that the real estate markets in Hsitun District and Nantun District of Taichung City have been boosted after the practice of the policy “Land Value Increment Tax Cut in Half for Two Years”, the issue concerning the factors which may have effects upon the economic recovery for the real estate market in the two areas due to the favorable condition of location and the issue if the short-term practice of “Land Value Increment Tax Cut in Half for Two Years” that has produced marked effect to Taichung City can have the same effect to other areas, such cities and counties with less metropolitan development, in Taiwan are still pending on further in-depth research. The future research practiced in questionnaire survey combined with the survey of land and financial administration applied by researchers from the perspective of production and consumption can further verify the level of influence upon the practice of the short-term administration as well as offer reference for government in the evaluation of similar short-term enforcement in the future.
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Louw, Gerrit Johannes. "Die manifestasie van organisasietraagheid." 2001. http://hdl.handle.net/10500/17243.
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Text in AfrikaansSummaries in English and Afrikaans
Key terms in English and Afrikaans
Die doel van die studie was om organisasietraagheid as stremmende fenomeen te konseptualiseer en die manifestasie daarvan te ondersoek binne 'n tipiese werkorganisasie. Aandag is gegee aan organisasietransformasie binne die raamwerk van 'n diagnostiese model vir organisasie- en individuele ontwikkeling. Die empiriese studie bevestig die manifestasie van organisasietraagheid ten opsigte van die teikenorganisasie. Resultate bevestig dat respondente ten gunste is van veranderingsinisiatiewe, maar ondergeskiktes toon 'n emstige behoefte aan leierskap. Dit blyk ook dat die organisasie nie die vermoe het om vinnig op omgewingsveranderings te reageer nie. Gesonde bestuurspraktyke word nie gevolg nie en kreatiwiteit word nie aangemoedig nie. By ondergeskiktes bestaan ook twyfel oor veranderingsagente se vermoe om verandering te fasiliteer.
The purpose of the study was to conceptualise organisation inertia as a retarding phenomenon and to investigate its manifestation within a typical work organisation. Attention was given to organisational and individual development within the framework of a diagnostic model. The empirical study focussed on the manifestation of organisational inertia within the target organisation. Results confirmed that respondents are in favour of change initiatives but that the stimulation thereof do not exist. Subordinates are not encouraged to show creativity. The organisation demonstrates an incapability to respond to environmental changes and reflects a non-existence of healthy management practices. Little trust exists in the capability of change agents to facilitate change.
Economics and Management Sciences
M.A. (Industrial Psychology)