They are both measures which recognize that a company is owned by its shareholder-investors and the purpose of a company is held to the provision of a satisfactory return for its owners.
Wao ni hatua hizo mbili kutambua kwamba Kampuni hiyo inamilikiwa na wake mbia-wawekezaji na madhumuni ya kampuni ni uliofanyika utoaji wa kuridhisha kurudi kwa wamiliki wake.