Omistuksen tavoitteellisuus perheyrityksissä - kartoitus omistamisen tavoitteista ja tavoitteiden määrittelystä

Suomi tarvitsee menestyviä yrittäjiä, uusia yrityksiä, kasvuyrityksiä ja kansainvälistymistä. Yrittä-jyydelle asetetaankin suuria odotuksia. Suurin huomio yrittäjyyden tarkastelussa on kuitenkin keskittynyt liiketoimintojen kehittämiseen – sen sijaan omistajuuden ja yrittäjyyden yhteyttä ei ole juurikaan huomioitu. Tämän seurauksena myös omistajuuden vaikutusta yrityksen kehittymi-seen ja menestykseen on analysoitu vähän. Edistääkseen yrityksen kehittymistä, tulee omistuksen olla tavoitteellista. Omistamisen tavoittei-den tarkastelu on kuitenkin harvinaista ja parhaimmillaankin yksiulotteista: omistamisen tavoit-teiden nähdään liittyvän lähes yksinomaan taloudellisiin tavoitteisiin, ja tavoitteiden moninaisuus unohdetaan. Tässä tutkimuksessa tarkastellaan suomalaisten perheyrittäjien omistamisen tavoit-teellisuutta, tavoitteiden määrittelyä sekä omistajaohjauksen keinoja, lähinnä hallituksen roolia, omistukseen liittyvien ratkaisujen tekijänä. Tutkimushankkeen aineisto kerättiin EK:n ja Perheyritysten liiton jäsenyrityksistä. Aineisto kerät-tiin joulukuussa 2013 ja tammikuussa 2014 web-pohjaisella kyselyllä ja siihen vastasi määräajan kuluessa 332 vastaajaa. Vastaajista perheyrityksiä oli 241 kpl. Tarkemman analyysin kohteeksi jäi 233 perheyritystä. Tutkimuksen tulokset osoittavat, että suomalaisten yrittäjien omistajuuteen liittyvät tavoitteet ovat monipuolisempia kuin yleisesti oletetaan. Puhtaasti taloudellisiin motiiveihin perustuvan yri-tysten omistamisen ohella liiketoimintaan kohdistuva mielenkiinto ja halu toimia yrittäjänä ovat merkittäviä omistamisen vaikuttimia. Suuri joukko yritysten omistajista ei kuitenkaan tietoisesti pohdi omistamisen tavoitteita vaan omistuksen tavoitteet määrittyvät liiketoiminnan tavoitteiden tai totuttujen tapojen ja perinteiden kautta. Osalla yritysten omistajista omistus muuttuu tavoit-teellisemmaksi yrityksen kehittyessä ja omistajajoukon kasvaessa. Ensimmäisen sukupolven yrittäjät näyttävät toimivan ennen kaikkea yrittäjäideologian mukaisesti pyrkien kasvattamaan yritystä ja painottaen liiketaloudellisia arvoja päätöksenteossa. Yritystoi-minnan kehittyessä ja sukupolvien lisääntyessä yrityksen omistamiseen liittyvät tavoitteet moni-puolistuvat ja monimutkaistuvat, eivätkä enää perustu pelkästään liiketoiminnallisiin menes-tysodotuksiin. Hallitustoiminnan aktivointi aktivoi myös omistuksen tavoitteellisuuden kehittymistä. Omistus-pohjan hajaantuminen lisää tarvetta erilaisten omistajaohjauksen mekanismien hyödyntämiselle. Hallituksella näyttää olevan rooli omistusratkaisuiden arvioinnissa sekä yrityksen operatiiviseen toimintaan liittyvissä omistusratkaisuissa, mutta myös läheisemmin omistamiseen ja omistajapoh-jaan liittyvissä omistusratkaisuissa. Perheomistukseen liittyvien tavoitteiden huomioiminen on tärkeää perheyrityksen hallituksen toiminnassa myös yrityksen toiminnan vakiintuessa. Sen sijaan, että perheeseen liittyvät omista-misen tavoitteet katoaisivat yrityksestä, muuttuu niiden määrittely tietoisemmaksi ja osaksi yri-tyksen hallintoa. Määräysvallan merkitys tavoitteena pienenee, kun omistajan etäisyys operatiivi-sesta toiminnasta, tai sen johtamisesta kasvaa. Tutkimuksen tulokset kertovat omistamisen tavoitteista ja tavoitteiden määrittelystä. Selvityksen lopussa luotiin määritelmä päämäärätietoiselle omistajalle: Päämäärätietoinen omistaja on omista-ja, joka tietoisesti pohtii tavoitteita omistamiselleen sekä käyttää aktiivisesti omistajavaltaansa valitsemiensa päämäärien saavuttamiseksi.

Transferring ownership of public housing to existing tenants: a mechanism design approach

This paper explores situations where tenants in public houses, in a specific neighborhood, are given the legislated right to buy the houses they live in or can choose to remain in their houses and pay the regulated rent. This type of legislation has been passed in many European countries in the last 30-35 years (the U.K. Housing Act 1980 is a leading example). The main objective with this type of legislation is to transfer the ownership of the houses from the public authority to the tenants. To achieve this goal, selling prices of the public houses are typically heavily subsidized. The legislating body then faces a trade-off between achieving the goals of the legislation and allocating the houses efficiently. This paper investigates this specific trade-off and identifies an allocation rule that is individually rational, equilibrium selecting, and group non-manipulable in a restricted preference domain that contains “almost all” preference profiles. In this restricted domain, the identified rule is the equilibrium selecting rule that transfers the maximum number of ownerships from the public authority to the tenants. This rule is preferred to the current U.K. system by both the existing tenants and the public authority. Finally, a dynamic process for finding the outcome of the identified rule, in a finite number of steps, is provided.

Local ownership and UN peacebuilding: discourse versus operationalization

The UN asserts that local ownership boosts the legitimacy and sustainabil- ity of peacebuilding by preserving the principles of self-determination and nonimposition in an activity that can contravene them. At the same time, it also perceives local ownership to imperil the achievement of its operational goals, thus bringing its normative and operational obligations into conflict. This article evaluates the UN’s discourse and operationalization of local ownership, showing that despite the UN’s invocation of ownership dis- course, it operationalizes ownership in restrictive ways that are intended to protect the achievement of operational goals but that consequently limit self-determination and increase imposition. Moreover, because of contra- dictions in the UN’s practices of ownership, it also undercuts its ability to re- alize the very operational goals that it is trying to protect. KEYWORDS: UN peacebuilding, local ownership, discourse vs. practice.

Determinants of ownership concentration in the Chilean stock market

Includes bibliography.

The 2030 Agenda and the Sustainable Development Goals: An opportunity for Latin America and the Caribbean

The 2030 Agenda for Sustainable Development, adopted by the 193 Member States of the United Nations at the General Assembly in September 2015, outlines a transformative vision for economic, social and environmental development and will guide the work of the Organization towards this vision for the next 15 years. This new road map presents a historic opportunity for Latin America and the Caribbean, since it addresses some of the region’s most urgent priorities, such as reducing inequality in all its dimensions, promoting inclusive economic growth with decent work for all, creating sustainable cities and addressing climate change. The 17 Sustainable Development Goals (SDGs) associated with the Agenda help the region’s countries to gauge the starting point from which they set out towards this new, collective vision of sustainable development set forth in the 2030 Agenda and to analyse and craft the means of its implementation. The SDGs also represent a planning tool for the countries at the national and local levels. With their long-term approach, they offer support for each country on its path towards sustained, inclusive and environmentally friendly development, through the formulation of public policies and budget, monitoring and evaluation instruments. The 2030 Agenda is a civilizing agenda that places dignity and equality at the centre. At once far-sighted and ambitious, its implementation will require the engagement of all sectors of society and of the State. Accordingly, the representatives of governments, civil society, academic institutions and the private sector are invited to take ownership of this ambitious agenda, to discuss and embrace it as a tool for the creation of inclusive, fair societies that serve the citizens of today as well as future generations.

The practice of participatory planning at Mapoon Aboriginal settlement: Towards community control, ownership and autonomy

The practice of participatory planning in discrete Indigenous settlements has been established since the early 1990s. In addition to technical and economic goals, participatory planning also seeks community development outcomes, including community control, ownership and autonomy. This paper presents an evaluation of one such planning project, conducted at Mapoon in 1995. The Plan successfully improved physical infrastructure and housing, but had mixed success in terms of community development. Despite various efforts to follow participatory processes, the Plan was essentially a passing event, community control progressively diminished after its completion, and outcomes fell short of notions of ownership and autonomy. This suggests some misunderstandings between the practice of participatory planning and the workings of governance.

Ethical Perspectives on Big Data in Agri-food: Ownership and Governance for Safety

Big data are reshaping the way we interact with technology, thus fostering new applications to increase the safety-assessment of foods. An extraordinary amount of information is analysed using machine learning approaches aimed at detecting the existence or predicting the likelihood of future risks. Food business operators have to share the results of these analyses when applying to place on the market regulated products, whereas agri-food safety agencies (including the European Food Safety Authority) are exploring new avenues to increase the accuracy of their evaluations by processing Big data. Such an informational endowment brings with it opportunities and risks correlated to the extraction of meaningful inferences from data. However, conflicting interests and tensions among the involved entities - the industry, food safety agencies, and consumers - hinder the finding of shared methods to steer the processing of Big data in a sound, transparent and trustworthy way. A recent reform in the EU sectoral legislation, the lack of trust and the presence of a considerable number of stakeholders highlight the need of ethical contributions aimed at steering the development and the deployment of Big data applications. Moreover, Artificial Intelligence guidelines and charters published by European Union institutions and Member States have to be discussed in light of applied contexts, including the one at stake. This thesis aims to contribute to these goals by discussing what principles should be put forward when processing Big data in the context of agri-food safety-risk assessment. The research focuses on two interviewed topics - data ownership and data governance - by evaluating how the regulatory framework addresses the challenges raised by Big data analysis in these domains. The outcome of the project is a tentative Roadmap aimed to identify the principles to be observed when processing Big data in this domain and their possible implementations.

Monitoring Millennium Development Goals in Brazilian municipalities: challenges to be met in facing up to iniquities

The Healthy Cities and Agenda 21 programs improve living and health conditions and affect social and economic determinants of health. The Millennium Development Goals (MDG) indicators can be used to assess the impact of social agendas. A data search was carried out for the period 1997 to 2006 to obtain 48 indicators proposed by the United Nations and a further 74 proposed by the technical group for the MDGin Brazil. There is a scarcity of studies concerned with assessing the MDG at the municipal level. Data from Brazilian health information systems are not always consistent or accurate for municipalities. The lack of availability and reliable data led to the substitution of some indicators. The information systems did not always provide annual data; national household surveys could not be disaggregated at the municipal level and there were also modifications on conceptual definitions over time. As a result, the project created an alternative list with 29 indicators. MDG monitoring at the local community can be important to measure the performance of actions toward improvements in quality of life and social iniquities.

Recent trends in maternal, newborn, and child health in Brazil: progress toward Millennium Development Goals 4 and 5

We analyzed Brazil's efforts in reducing child mortality, improving maternal and child health, and reducing socioeconomic and regional inequalities from 1990 through 2007. We compiled and reanalyzed data from several sources, including vital statistics and population-based surveys. We also explored the roles of broad socioeconomic and demographic changes and the introduction of health sector and other reform measures in explaining the improvements observed. Our findings provide compelling evidence that proactive measures to reduce health disparities accompanied by socioeconomic progress can result in measurable improvements in the health of children and mothers in a relatively short interval. Our analysis of Brazil's successes and remaining challenges to reach and surpass Millennium Development Goals 4 and 5 can provide important lessons for other low- and middle-income countries

Reconfigurable organisation to cope with unpredictable goals

The paper proposes a methodology and design rules for organisational structures facing higher necessity of rapidly reconfigure themselves to cope with unpredictable situations-new markets, new products, changing mix of production, problems in production process or flows etc. It implies changing and often conflictive criteria for production goals and for the allocation of work. The methodology was developed based on a large field action research and consulting. Their basis is the design of auto-reconfigurable working groups-or groups with variable geometry, depending on the events to face. (C) 2009 Elsevier B.V. All rights reserved.

Goals and reputations amongst young children - The validation of the importance of goals and reputation enhancement scales

The aim of the present research was to provide school psychologists with valid instruments with which to assess the goals and reputations of young children. This was achieved by ascertaining whether the factor structures and the second-order factor models of the high school versions of the Importance of Goals (Carroll, et al., 1997) and Reputation Enhancement Scales (Carroll, et al., 1999) could be replicated with a primary school sample. Eight hundred and eighty-six 10 to 12 year old children were administered modified versions of the two scales, which were combined and renamed the Children's Activity Questionnaire. For the two scales, the factor structure proved replicable and reliable with the primary school sample. A comparison between the factor loadings of the primary school and the high school samples using the coefficient of congruence procedure demonstrated similarity indicating that the scales are replicable and able to be used with a younger primary school sample. Structural equation modelling indicated that the second-order factor structure of the Importance of Goals Scale was acceptable but this was not the case for the second-order factor structure of the Reputation Enhancement Scale.

Family Business: how family and ownership shapes business professionalization

This article`s main purpose consists in showing how family and ownership cultures may influence the process of making a ""well-performing"" organization, based on an empirical study in family business in Brazil. The study aimed to find critical moments of company`s history and the focus was to compare critical moments with the three-dimension model of family business development proposed by Davis et al. (1996). Through facts sequence, research was organized so as to find how the process influenced company`s professionalization. The article concludes that family and its value and culture may impact on the evolution, and the first step to organize a company is to organize the family that leads the company.

BRAZILIAN CENSUS SOURCES AND OWNERSHIP OF SLAVES IN THE 1870S

There exists a significant group of sources of a census nature for the study of slavery in the 1870s. These sources derive mainly from the registration of slaves that was established by the Law of the Free Womb of 1871. In this article, we discuss the different ways of presenting registration information. We analyze a sample of the registered slave population, including 69 towns from different parts of the country that total a little over 112,000 slaves and 25, 000 slave holders. In addition to characterizing the demographic profile of the slaves that make up the sample, we verify the ownership of slaves.

Relationships between pet ownership and health: Asking questions and passing criticisms

The literature examining purported relationships between ownership of companion animals and health is extremely heterogeneous. While much of the descriptive literature tends to support benefits of animal companionship, large scale, controlled research yields inconsistent and even contradictory findings on several issues, including associations with cardiovascular disease, mood and wellbeing. In an analysis of a large longitudinal data-set from the Australian Longitudinal Study on Women's Health, a prospective study of a nationally representative sample of more than 12,000 older women, difficulties with disentangling the effects of powerful demographic variables and age-related factors from the specific effects of pet ownership became apparent. Both cross-sectional and longitudinal analyses demonstrated that associations between mental and physical health and pet ownership as well as changes in pet ownership over time were weak and inconsistent compared to the large effects of living arrangements and other demographic variables. As sociodemographic variables relate strongly to both health and opportunities for pet ownership, this high level of confounding means it is unlikely that the impact of the specific variable of pet ownership on health can be ascertained from such studies. Rather, well-designed experimental studies, wherein the majority of such confounding variables can be held constant or at least somewhat controlled, are needed.

Achieving the millennium development goals for health - Cost effectiveness analysis of strategies for. maternal and neonatal health in developing countries

Objective To determine the costs and benefits of interventions for maternal and newborn health to assess the appropriateness of current strategies and guide future plans to attain the millennium development goals. Design Cost effectiveness analysis. Setting Two regions classified by the World Health Organization according to their epidemiological grouping: Afr-E, those countries in sub-Saharan Africa with very high adult and high child mortality, and Sear-D, comprising countries in South East Asia with high adult and high child mortality. Data sources Effectiveness data from several sources, including trials, observational studies, and expert opinion. For resource inputs, quantifies came from WHO guidelines, literature, and expert opinion, and prices from the WHO choosing interventions that are cost effective database. Main outcome measures Cost per disability adjusted life year (DALY) averted in year 2000 international dollars. Results The most cost effective mix of interventions was similar in Afr-E and Sear-D. These were the community based newborn care package, followed by antenatal care (tetanus toxoid, screening for pre-eclampsia, screening and treatment of asymptomatic bacteriuria and syphilis); skilled attendance at birth, offering first level maternal and neonatal care around childbirth; and emergency obstetric and neonatal care around and after birth. Screening and treatment of maternal syphilis, community based management of neonatal pneumonia, and steroids given during the antenatal period were relatively less cost effective in Sear-D. Scaling up all of the included interventions to 95% coverage would halve neonatal and maternal deaths. Conclusion Preventive interventions at the community level for newborn babies and at the primary care level for mothers and newborn babies are extremely cost effective, but the millennium development goals for maternal and child health will not be achieved without universal access to clinical services as well.