The aim of this study was to look at speech acts of apology used in linguistic, social, and cultural settings and to answer the question, “Do people overuse and/or misuse them?” The research was conducted on the speech act of apology and its strategies used in American, Chinese, and Lithuanian cultures with 113 total respondents. The method chosen was the Discourse Completion Test (DCT) via a web-based questionnaire. The results revealed that Americans tend to overuse apologies while Chinese and Lithuanian, on the contrary, use them less. It also revealed that the dominant apology strategy in American culture is earnest politeness with an account/explanation; when the Chinese apply such a strategy, it is the same as the American style. Lithuanians most commonly employed the strategies of expected politeness/norm and earnest politeness with an account/explanation. Recommendations are that further research be conducted in the field of apology and its strategies in Lithuanian culture. In addition, an investigation into whether or not a shift in linguistic politeness and the speech act of apology in Chinese and Lithuanian cultures has occurred due to Western influence and globalization. / Šio tyrimo tikslas buvo pažvelgti į atsiprašymus naudojamus lingvistinėje pragmatikoje ištiriant jų kultūrinius atspalvius Amerikiečių, Kinų ir Lietuvių kultūrose. Dar vienas šio darbo tikslas yra atsakyti į klausimą Ar atsiprašymai yra vartojami per dažnai/retai minėtose kultūrose? Išvardintiems tikslams pasiekti, buvo nustatyti šie siekiniai: aptarti atsiprašymų panašumus ir skirtumus Amerikiečių, Kinų ir Lietuvių kultūrose; įvertinti vyrų/moterų naudojamus atsiprašymus; pažvelgti į atsiprašymus naudojamus atsisakant kvietimo ir išsiaiškinti kokie atsiprašymai naudojami skirtingose socialinėse ir profesinėse situacijos atsižvelgiant į santykių familiarumą ir hierarchiją.

The purpose of this thesis is to explore how emerging market firms enter more advanced markets. The aim is to identify the main challenges that the firms experience and discover how the companies operate to manage these challenges. In order to reach our purpose the thesis has implied a qualitative method as well as a multiple-case study and the empirical data of the thesis have conducted semi- structured interviews.   The literature review is divided into two main parts, whereas the first part is Entry modes which include the following theories: Choice of Entry mode, Barriers to internationalization, the Uppsala Internationalization Model and the Network Model. The second part is cultural differences and consists of the following theories: Levels of culture, Hofstede’s cultural dimensions and Trompenaars cross cultural studies.   In the analysis we have connected our empirical findings with the theories mentioned above. The analysis consists of a discussion between the literature review and the empirical data in order to research their consistent and to find a common pattern. The conclusion reveals that emerging market firms enter more advanced market differently depending on factors such as the purpose with the entry and previous contacts in the advanced market. The main challenges are connected to the cultural aspects, which are managed differently by the companies.

Mergers and acquisitions (M&A) are one of the fastest strategic options that companies choose to face the global competitive market. This is evident from the number and the amount of growth in the value of the deals, as well as the occurrence of the 'mega–mergers' in recent times. If companies do not adapt to the fast moving and evolving business environment, they will run the risk of becoming obsolete. The key principle behind buying a company is to create shareholder value, which will give the organisation a competitive advantage. The reasoning behind M&A is that one combined company may be more valuable than two separate companies. Despite the popularity of M&A, 60–80% of M&A fail to create value. There are several reasons why M&A fail, such as the insufficient analysis and examination during the planning and early stages of the transaction, overpayment and poor management in the integration phase. In the past 20 years, the volume of cross–border acquisitions has increased nearly three times faster than the volume of domestic acquisitions. Although cross–border M&A have become more popular, it comes with its own challenges and problems. The companies that enter into cross–border acquisitions need to face the issue of cultural differences, which is one of the common reasons of M&A failure. The participants of both companies need to integrate with the national and corporate cultures of the new company. In order for companies to be successful, the management needs to consider the impact and importance of these cultural differences. Organisations frequently struggle with cross–cultural issues and it has been argued that the cultural distance between the country of the acquirer and the acquired is an important determinant of the success of cross–border acquisitions. In the example of the German company Daimler Benz and the American company Chrysler Corporation the fact that these two companies have very different cultural backgrounds and that their structures differed significantly complicated the merger. The company's choice of languages, images, metaphors and rhetorical strategies had a huge impact on the acceptance of the merger by the employees. Hofstede investigated the social dimensions of culture in order to develop a comprehensive model of culture. The model was developed on data collected from the IBM study of work–related attitudes of 116,000 employees in over 50 countries and three regions. The first four dimensions of culture were derived from this study namely, Power Distance Index (PDI), Individualism (IDV), Masculinity (MAS), and Uncertainty Avoidance Index (UAI). Gray extended Hofstede's earlier cultural framework to an accounting perspective and suggested that accounting values are derived from cultural dimensions. Gray summarised his accounting values as: Professionalism versus statutory control, uniformity versus flexibility, conservatism versus optimism and secrecy versus transparency. The research question and objective of this study was to investigate the potential impact of cultural differences of cross–border acquisitions on companies from an accounting perspective. In order to answer the research question there were three objectives set. The first objective is to investigate the impact that cultural differences have on a company using Hofstede's cultural dimensions, the second objective is to investigate the impact that cultural differences have towards an accounting perspective using Gray's accounting values. The third and final objective of this research is to interpret the potential impact of a cross–border acquisition on a company taking the cultural differences into account. Considering the cultural differences, it was evident that there are differences between cultures, which may lead to cultural conflict and may hamper the success of cross–border mergers or acquisitions. The cultural differences that were observed, which was extended to an accounting perspective indicated that cultures do have an effect on the way accounting is done form one country to another. The conclusion can be made that companies do need to take the cultural differences into account before entering into cross–border mergers and acquisitions, and that proactive measures needs to be in place in order for the cross–border merger and acquisition to be a success. / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011.

Mergers and acquisitions (M&A) are one of the fastest strategic options that companies choose to face the global competitive market. This is evident from the number and the amount of growth in the value of the deals, as well as the occurrence of the 'mega–mergers' in recent times. If companies do not adapt to the fast moving and evolving business environment, they will run the risk of becoming obsolete. The key principle behind buying a company is to create shareholder value, which will give the organisation a competitive advantage. The reasoning behind M&A is that one combined company may be more valuable than two separate companies. Despite the popularity of M&A, 60–80% of M&A fail to create value. There are several reasons why M&A fail, such as the insufficient analysis and examination during the planning and early stages of the transaction, overpayment and poor management in the integration phase. In the past 20 years, the volume of cross–border acquisitions has increased nearly three times faster than the volume of domestic acquisitions. Although cross–border M&A have become more popular, it comes with its own challenges and problems. The companies that enter into cross–border acquisitions need to face the issue of cultural differences, which is one of the common reasons of M&A failure. The participants of both companies need to integrate with the national and corporate cultures of the new company. In order for companies to be successful, the management needs to consider the impact and importance of these cultural differences. Organisations frequently struggle with cross–cultural issues and it has been argued that the cultural distance between the country of the acquirer and the acquired is an important determinant of the success of cross–border acquisitions. In the example of the German company Daimler Benz and the American company Chrysler Corporation the fact that these two companies have very different cultural backgrounds and that their structures differed significantly complicated the merger. The company's choice of languages, images, metaphors and rhetorical strategies had a huge impact on the acceptance of the merger by the employees. Hofstede investigated the social dimensions of culture in order to develop a comprehensive model of culture. The model was developed on data collected from the IBM study of work–related attitudes of 116,000 employees in over 50 countries and three regions. The first four dimensions of culture were derived from this study namely, Power Distance Index (PDI), Individualism (IDV), Masculinity (MAS), and Uncertainty Avoidance Index (UAI). Gray extended Hofstede's earlier cultural framework to an accounting perspective and suggested that accounting values are derived from cultural dimensions. Gray summarised his accounting values as: Professionalism versus statutory control, uniformity versus flexibility, conservatism versus optimism and secrecy versus transparency. The research question and objective of this study was to investigate the potential impact of cultural differences of cross–border acquisitions on companies from an accounting perspective. In order to answer the research question there were three objectives set. The first objective is to investigate the impact that cultural differences have on a company using Hofstede's cultural dimensions, the second objective is to investigate the impact that cultural differences have towards an accounting perspective using Gray's accounting values. The third and final objective of this research is to interpret the potential impact of a cross–border acquisition on a company taking the cultural differences into account. Considering the cultural differences, it was evident that there are differences between cultures, which may lead to cultural conflict and may hamper the success of cross–border mergers or acquisitions. The cultural differences that were observed, which was extended to an accounting perspective indicated that cultures do have an effect on the way accounting is done form one country to another. The conclusion can be made that companies do need to take the cultural differences into account before entering into cross–border mergers and acquisitions, and that proactive measures needs to be in place in order for the cross–border merger and acquisition to be a success. / Thesis (M.Com. (Management Accountancy))--North-West University, Potchefstroom Campus, 2011.

The purpose of this study is to examine the differences in the effects of different coping strategies on different dimensions of university adjustment of the first-year students in Turkey and in the United States. The data were gathered by administering three instruments, Student Adaptation to College Questionnaire (SACQ), Brief COPE, and Demographic Sheet (DS) to 1143 first-year university students from Turkey (n = 695) and U.S. (n = 448). In the data analysis, first, the equivalence of the instruments between Turkish and U.S. samples were determined. A series of multiple hierarchical regression analysis was then carried out to examine the cultural differences in coping strategies (Self-Distraction, Active Coping, Denial, Substance Use, Using Emotional Support, Behavioral Disengagement, Positive Reframing, Planning, Humor, and Religion) as predictors of overall and four dimensions of university adjustment, namely, Academic Adjustment, Social Adjustment, Personal/Emotional Adjustment, and Goal Commitment/Institutional Attachment. The results revealed that there were cross-cultural differences in the effects of behavioral disengagement on social adjustment, goal commitment/institutional attachment, and overall adjustment. Differences were also found for the effects of religion and positive reframing on personal/emotional and overall adjustment. Finally, the effect of active coping was found to be significantly different on academic adjustment of first-year students from Turkey and the U.S.

This dissertation explored a number of themes associated with adolescent drug and alcohol prevention among culturally diverse Northern Australian adolescents. It was undertaken because important differences are often associated with specific cultural groups and local knowledge is often needed as a means of informing effective prevention programs. Five studies are presented, each, with its own hypotheses, results and conclusions that examine influences on the common dependent variable of adolescent substance use. In consultation with teachers a new universal school-based drug and alcohol prevention program was developed addressing the four most commonly used substances among Australian adolescents, namely alcohol, cigarettes, cannabis and inhalants. The program was predicated on the social influence and alcohol harm minimisation models and was successful in reducing alcohol initiation and increasing cannabis and inhalant refusal self-efficacy among non-initiates. Program delivery is equally as important and program content and prevention programs utilising interactive teaching have been found to be more effective in preventing adolescent substance use than those delivered in a didactic or non-interactive style. The implementation evaluation found that teachers delivered less of the interactive program contents (49%) compared with the non-interactive components (84%). Quality of program delivery may have explained the limited efficacy of the school program to reduce cigarette use and to deter use among those who had already initiated substance use. Additionally three descriptive studies explored variables representing risk and protection for adolescent substance use. Key finding were that cultural identity was observed to be protective of both Indigenous and Non-Indigenous alcohol initiation but was associated with risk for Indigenous youth who had any number of drinking friends; that drinking parents had a strong direct effect on adolescent drinking independent of friends’ use; and a lack of school connectedness was associated with increased adolescent smoking and drinking. This dissertation demonstrated that a school drug education program in its self cannot effectively prevent adolescent drug use. While improvements can be made to current teaching practices, school curricula need to be supplemented with multi-modal programs that aim to selectively reduce parental substance use and improve the school experience for all students.

The research recorded in this thesis examined the experience of eight foreign teachers who have taken up residence in China as teachers of oral English language. The study grew out of my reflections on my own challenging, yet rewarding, journey as an international student in New Zealand, and aimed to investigate and unfold the reality of foreigners living and working experience under the influence of traditional Chinese culture, specifically in Pan Yu district, Guang Zhou City, Guang Dong Province. I was interested to find the cultural differences that the teachers struggled to accept or understand. I wondered whether the foreign teachers would reshape their personal beliefs and values, especially about teaching, because of the cultural differences they encountered in China. A sample of eight foreign teachers, from Australia, America, Canada and New Zealand, took part in semi-structured interviews in which I hoped to capture critical incidents in their inter-cultural experience. I was also able to undertake two observations of classroom practice. The data collected was then analysed using Boyatzis' (1998) system of thematic analysis. The research found that participants had similar experiences during their residence in China. For instance, the majority of participants showed a long period of cultural adoption and they all defined their experience as challenging. All participants refused to reshape their moral beliefs about teaching in response to traditional Chinese culture, but that they all, to some extent, eventually adjusted to a Chinese way of thinking. However, issues that direct connected to their own cultural heritage remained unchanged. An interpretation of the findings was that perhaps, on one hand, while the environment and cultural difference initiated various forms of difficulties, on the other hand, participants are trying to reset their personal limits. Most likely, their desire to introduce their Chinese students to a different style of learning convinced them to hold on to personal beliefs about effective teaching and learning, hoping to pass this on to a new generation of Chinese. My research, however, focused on only very small proportion of foreign teachers in China. Further research should be pursued with an expanded focus, to find the potential of the implementation of cultural awareness programmes and support groups for foreigner.

Thesis (M.A.T.) -- School for International Training, 2007. / Advisor -- Bonnie Mennell Includes bibliographical references (leaf 95).

[pt] A Educação Física parece ser uma das disciplinas mais esperadas na semana por grande parte dos alunos e alunas, durante o processo de escolarização. O fato pode ser analisado a partir da própria vivência do componente que, em geral, rompe com a fixidez do corpo, possibilitando outros espaços de movimento e reflexão. Porém, nem sempre o repertório de gestos e práticas corporais é valorizado e reconhecido pelo espaço da escola. Tal contexto pode ocasionar o engessamento de modos de se conceber as diferenças de gênero, classe, raça, sexualidade, idade, habilidade motora, etc. Assim sendo, o presente estudo teve como objetivo analisar como as questões relacionadas às diferenças culturais são tratadas pelos/as professores/as nas aulas de Educação Física do ensino médio no cotidiano de uma escola pública estadual do RJ. O interesse por investigar o ensino médio se deu pelo fato do ensino da Educação Física neste segmento ainda ser um assunto pouco abordado na área, talvez pela dificuldade dos professores/as e alunos/as em superar a famosa aula rola bola, ou ainda pelo sentimento de fracasso que ronda este segmento de ensino marcado pelo forte viés esportivizante e pela descontextualização com a cultura juvenil. Para o estudo, optamos por investigar as aulas de Educação Física de uma escola estadual, situada no bairro de Campo Grande, na Zona Oeste do município do Rio de Janeiro. Foram analisados o Projeto Político Pedagógico da escola, o currículo mínimo de Educação Física do Estado e os planos de curso dos/as professores de Educação Física. Também foram observadas aulas de Educação Física e, por fim, foram realizadas entrevistas com professores/as de Educação Física, diretores/as e coordenadoras da escola em questão. Concluímos que as diferenças culturais são percebidas no contexto das aulas de Educação Física, ora como um problema a resolver, ora como uma possibilidade de reconhecimento e respeito ao outro, embora, tais questões não sejam reconhecidas de forma explícita nas propostas curriculares vigentes. Defendemos neste estudo a consideração das diferenças culturais como constitutivas de todos e todas, e, portanto, uma questão fundamental a ser discutida nas práticas pedagógicas, no conhecimento escolar, nas relações interpessoais e, em suma, no currículo escolar. / [en] Physical Education seems to be one of the most expected disciplines in the week by a large part of the students during the schooling process. The fact can be analyzed from the very experience of the component that breaks with the fixity of the body, allowing other spaces of movement and reflection. However, the repertoire of gestures and corporal practices is not always valued and recognized by the school space. Such a context may lead to stiffening of ways of conceiving differences of gender, class, race, sexuality, age, motor ability, etc. Therefore, the present study had as objective to analyze how questions related to cultural differences are treated by the teachers in the classes of Physical Education of the high school in the daily life of a state public school of the RJ. The interest in investigating high school was because the teaching of Physical Education in this segment is still a subject little addressed in the area, perhaps due to the difficulty of teachers and students in overcoming the famous roll the ball class, or the feeling of failure that surrounds this segment of education marked with a strong sportive bias and decontextualization with youth culture. For the study, we chose to investigate Physical Education classes at a state school, located in the Campo Grande neighborhood, in the West Zone of Rio de Janeiro. Were analyzed the school s Political Pedagogical Project, the minimum curriculum of State Physical Education and the course plans of the Physical Education teachers. Physical Education classes were also observed and, finally, interviews were conducted with physical education teachers, directors and coordinators of the school in question. We conclude that cultural differences are perceived in the context of Physical Education classes, both as a problem to be solved, and as a possibility of recognition and respect for the other, although such issues are not explicitly recognized in current curricular proposals. We defend in this study the consideration of cultural differences as constitutive of all, and therefore a fundamental issue to be discussed in pedagogical practices, school knowledge, interpersonal relations and, in short, the school curriculum.

As the years go on the struggle to attract the most talented people has gotten increasingly fierce for organisations all over the world. In order to help them win this struggle organisations have developed a tool. This tool is employer branding, which is when an organisation implements marketing strategies to human resource activities. A branch of employer branding which deals specifically with the ability to attract employees is employer attractiveness. Studies on what makes an organisation particularly attractive as an employer has been conducted all over the world, and they have reached different conclusions. There has been speculation that the cultural differences between countries is the underlying cause to these differences in the findings, but not enough research has been conducted in the area to say for certain. The purpose of this thesis is to explain that apparent connection between what makes and employer attractive to someone and that person’s cultural values, as well as seeing if culture has an impact on what someone finds attractive in an employer. The best way of doing so was to conduct a quantitative, explanatory study, where questionnaires were sent to university students in two countries, Sweden and Germany. The questionnaire contained both elements related to employer attractiveness as well as to culture. The data was then analysed using statistical tests such as correlation and regression in order to fulfil the purpose of the study. After the analysis was conducted it was clear that there is a significant connection between employer attractiveness and culture, and that a person’s culture has an impact on what they find attractive in a potential employer. However, not all aspects of employer attractiveness perfectly correspond with all aspects of culture, but enough do to state that a connection and impact does exists. These findings are of value for organisations wanting to better target their strategies of attracting employees. The findings are especially relevant for organisations operating in a multinational environment, where impact of difference between cultures have to be taken into account to an even greater extent.