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Copyright © 2012, Campbell R. Harvey. All Rights Reserved.


Half plus one of ownership of a company. Control gives the person or group having it the ability to make all decisions on how the company operates. In a publicly-traded company, control comes from buying more than half of the common stock.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


the process of ensuring that activities are carried out as intended. Control involves monitoring aspects of performance and taking corrective action where necessary. For instance, control of expenditure involves regular monitoring of expenditure figures, comparison of these with budget targets, and decisions to cut or increase expenditure where any discrepancy is believed to be harmful. Without control an ORGANIZATION cannot function: employees would go their own way (possibly with the best of intentions) and the organization would fragment, making COORDINATION impossible. Control can, therefore, be viewed as a central component of MANAGEMENT.

Some writers in the SOCIOLOGY OF WORK have argued that, since (in their view) employers' and employees' interests are opposed, control of labour is the main task of management. Without it, workers would behave in a way which is detrimental to managerial goals. Research has shown, however, that many managers attach more importance to other managerial functions (such as budgeting), whilst it is questionable whether employees would necessarily act in the way suggested. See ORGANIZATIONAL ANALYSIS.

Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson
References in periodicals archive ?
For tangential types of internal mixers, each rotor can be independently controlled with regard to both speed and rotational direction.
In the absence of a legally enforceable contract among the parties at the date of the spin-off, the regulations should provide that other concrete evidence or tangible proof demonstrates that a commitment to act or plan exists to effect a change in control of the controlled or distributing company.
By definition, the unilateral intentions, actions, analyses, or objectives of one party to a transaction to effect a transfer of control after a spin off should rarely if ever meet the threshold of a prohibited "plan." Hence, a unilateral, hostile, or unsolicited bid by an acquiring corporation should not generally be attributed to the distributing or controlled companies to create a finding that a plan exists unless the target company or companies undertake collaborative steps to facilitate the acquisition.
368(a)(2)(H) allowed shareholders to lose control after the distribution by disposing of their stock, it did not address the situation in which the shareholders lose control because Controlled issues shares of stock to new investors, as in an initial public offering (IPO).
(3) No more than 25 percent of the total equity of which is held, owned or controlled, directly or indirectly, by the financial holding company and its directors, officers, employees and principal shareholders;
A financial holding company may own, control or hold any interest in a private equity fund under this subpart and any interest in a portfolio company that is owned or controlled by a private equity fund in which the financial holding company owns or controls any interest under this subpart for the duration of the fund, up to a maximum of 15 years.
There was also a disparity in treatment depending on whether Distributing or Controlled was acquired.
If either Distributing or Controlled is acquired in a plan that existed at the time of a Sec.
* The acquisition of stock in any successor corporation of the distributing corporation or controlled corporation by reason of holding stock in such distributing or controlled corporation; and
An advertisement in a recent issue of New York magazine showed one strategy for landing a rent controlled apartment: huge finder's fees.
Commenters stated that the regulations should allow both single-product CSAs and unibrena CSAs (i.e., CSAs under which a broad category of a controlled group's R&D would be covered).
The IRS recently revised its Section 355 Checklist Questionnaire to provide guidelines on the information, representations, and documentation that must be included in a ruling request for the nonrecognition of gain or loss on the distribution of stock or securities in a controlled corporation.

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