This paper examines how economic, environmental and social CSR activities are related to tax avoidance. Subsequently, this study examines whether internationalization moderates the relationship between the different CSR activities and tax avoidance. A matched sample of 266 firm-year observations was formed; equally split between tax avoidant firms as well as tax compliant firms by employing a novel approach to identify corporate tax avoidance based on tax disputes. The logit regression results shows that the more firms engage in social CSR activities the more likely they are to avoid taxes. Moreover, the main regression also supports the positive moderation effect of internationalisation on the relationship between social CSR and tax avoidance.

Primary aim of this master thesis is to depict an emergence of a professional service firm performing its' activities on the commercial real estate market in the Czech republic and to project future development in CEE region confirming existence of factors leading to fast internationalization of a professional service firm concept with specific attention to a born global concept. The work aims to identify factors of a PSF growth in various dimensions and in various specific markets as well as best practices of other globally operating structures. While the theoretical part of the thesis presents principles of a professional service firm's (PSF) function, commercial real estate market and internationalization, the practical part assumes application and implications for the company Kenoby Group ltd. (KCRE). The academic enrichment of research is derived from the three-dimensional interconnection of the concepts of Professional Service Firm, Commercial Real Estate and Internationalization, Born Global respectively.

[pt] Pesquisas recentes no campo do empreendedorismo internacional têm sido cada vez mais focadas na descoberta, criação, avaliação e exploração de oportunidades, através de fronteiras nacionais, para criar bens e serviços futuros. O presente estudo investigou o processo de reconhecimento de oportunidades em mercados externos de duas editoras brasileiras. Foram explorados os fatores – e suas possíveis combinações – que influenciariam uma empresa, positiva e negativamente, a reconhecer oportunidades de expansão internacional. O trabalho foi de natureza qualitativa e o método utilizado foi o de estudo de casos. Foram realizadas entrevistas com os principais executivos responsáveis pela área internacional dessas editoras e levantados dados secundários sobre as mesmas. Paralelamente, foi desenvolvida uma análise do setor editorial e de sua internacionalização. Os resultados permitiram traçar a evolução do processo de internacionalização de tais empresas, identificando etapas, eventos importantes e os fatores que determinaram o reconhecimento das principais oportunidades no mercado internacional, sendo confrontados com a literatura sobre o tema. / [en] Recent research in the field of international entrepreneurship have been increasingly focused on the discovery, creation, evaluation and exploitation of opportunities across national borders, in order to create future goods and services. The present study investigated the process of recognizing opportunities in foreign markets of two Brazilian publishers. The factors - and their possible combinations - that influence a company, both positively and negatively, to recognize opportunities for international expansion were explored. The study was qualitative in nature and the method used was the case study. Interviews with senior executives responsible for publisher s international department were conducted and secondary data were collected. In parallel, an analysis of the publishing industry and its internationalization was developed. The results allowed to trace the evolution of the internationalization process of such enterprises, identifying steps, important events and factors that determined the recognition of the key opportunities in the international market, being confronted with the literature on the subject.

[pt] A partir da década de 1990 registra-se crescente interesse no estudo de empresas que apresentam processo de internacionalização rápido e precoce, conhecidas na literatura como Born Globals. O presente estudo investigou o processo de internacionalização de duas Born Globals brasileiras de pequeno porte que atuam no desenvolvimento de jogos eletrônicos. O objetivo deste trabalho foi compreender as motivações, os processos de internacionalização, os fatores que influenciaram negativamente e positivamente a expansão internacional dessas empresas e as estratégias adotadas para se manterem no mercado internacional, sob o enfoque das principais teorias propostas pela literatura. O estudo foi de natureza qualitativa, utilizando-se o método de estudo de caso. Foram realizadas entrevistas com os principais executivos que atuam na área internacional dessas empresas e levantados dados secundários sobre as mesmas. Paralelamente, foi desenvolvida uma análise do setor de jogos eletrônicos e de sua internacionalização. Por fim, foi possível traçar a evolução do processo de internacionalização das empresas, identificando etapas e eventos importantes, assim como as razões que determinaram as principais ações das empresas, confrontando-se tais resultados com a literatura sobre o tema. / [en] Since the 1990s there has been increasing interest in the study of companies that go through rapid and early internationalization processes. The literature refers to these firms as Born Globals. This study examines the internationalization processes of two small Brazilian Born Globals in the video game development industry, from the standpoint of the main theories present in the literature. The objective of this study is to gain a better understanding of these firms motivations, their internationalization processes, the factors that positively and negatively influenced their international expansion, and the strategies they adopted to survive in the international market, The study is qualitative and employs the case study method. Primary data was gathered through interviews conducted with key executives who work in the international area of the two companies being studied. The study also made use of secondary data from. Parallel to the development of the case, an analysis of the video game industry and its internationalization was developed. Hence, the information gathered made it possible to trace the evolution of the internationalization processes of both companies, identifying important steps and events, as well as getting further insight into the reasons that behind some of the major corporate actions. Finally, these results were confronted with the extant.

[pt] Atualmente, há somente 57 empresas brasileiras localizadas na China, sendo 51 porcento delas do setor de serviços. Apesar de números aparentemente inexpressivos, o volume de investimentos brasileiros na China aumentou 886 porcento entre 2000 e 2010 (de 15 dólares MM a 148 dólares MM). Acredita-se, então, que a China possa aumentar a sua importância nos investimentos brasileiros impulsionado pelo fato de ter se tornado o principal parceiro comercial do Brasil, superando os EUA. Por isso, faz-se necessário entender as formas de entrada das empresas brasileiras que já estão presentes no território chinês. O presente estudo tem por objetivo analisar os principais modelos de internacionalização de empresas brasileiras para a China e verificar se existe alguma teoria preferencial. O estudo foca em cinco empresas brasileiras nos setores de alimentos, motores elétricos, papel e celulose e bancário que se internacionalizaram para a China. A metodologia utilizada é um estudo de múltiplos casos com base em dados secundários. Verifica-se que, ao comparar as correntes comportamental e econômica de internacionalização, não há uma que se destaque, dentre os casos analisados. Além disso, o trabalho constata que as teorias Paradigma Eclético e Fluxo de Conhecimento são as que melhor explicam a internacionalização das empresas estudadas mas também mostra que conceitos das teorias Uppssala (década de 70), Empreendedorismo Internacional, Internalização e Networks foram determinantes para elucidar partes do processo. / [en] Currently, there are only 57 Brazilian companies located in China, with 51 percent of them in the service sector. Although seemingly insignificant numbers, the volume of Brazilian investment in China increased 886 percent between 2000 and 2010 ( 15 dollaris MM U.S. 148 dollaris million). It is believed that China increased its importance in Brazilian investments driven by the fact of having become the main trading partner of Brazil, surpassing the U.S.. Therefore, it is necessary to understand the ways of entry of Brazilian companies that are already present in the Chinese territory. The present study aims to examine the main models of internationalization of Brazilian companies to China and see if there is some preferred theory. The study focuses on five Brazilian companies in the food, electric motors, pulp and paper and banking sectors that internationalized to China. The methodology used is a multiple case study based on secondary data. It is found that, when comparing the behavioral and economic currents of globalization, none of them both stands out considering the cases examined. Moreover, the work notes that theories Eclectic Paradigm and Knowledge are those that best explain the internationalization of companies studied but also shows that concepts of theories Uppssala (70 s), International Entrepreneurship, Networks and Internalization were crucial to clarify parts of the process.

The thesis focuses on the protracted tripartite conflict within and between local oilbearing communities of the Niger Delta on the one hand, and between them, the state and foreign oil multinationals in the region, on the other hand. The focus also centers around how this has attracted international attention and the impact of internationalization on the conflict itself. The series of crises have been underpinned by tortuous issues on the ground for over four decades. There was a new dimension to the struggle in the early 1990s, which redefined the focus of the crises, when organized pressure groups protested against the inhuman and environmental hazards in the region. The thesis therefore examines the interest(s) of the main actors involved in the crisis in the period between 1993 and 2003 in order to establish the issues that accounted for the involvement of the international civil societies. The thesis makes three significant arguments: one, that the differences in interests among the actors in relation to the issue of oil production and its impact on the local people laid the basis for the persistent struggle between the social movements/militant youths on one side and the state and oil multinationals operating in the region on the other. The second argument the thesis advances is that the age-long crisis in the region became an agenda for the international community in the 1990s because of the trend and impact of globalization This invariably allowed international Non-Governmental Organizations to intervene in exerting pressures on oil companies and the state to re-examine their policies in the region. Finally, the recent internationalization of the crisis has not impacted enough to significantly address the demands of the people with the locally based pressure and, later, INGOs. This approach is intended to establish a pattern of alliances in the Niger Delta crisis. It might be healthy to state, ab initio, that there was a convergence of interests between the state and MNOCs on the one hand and between the social movements, local NGOs and INGOs on the other hand. The thesis employed a multivariate form of data collection from primary sources like Multinational Oil Companies in the area especially, Shell Petroleum Development Company (SPDC), Department of Petroleum Resources (DPR) and the Nigerian National Petroleum Corporation (NNPC), interviews with local people, NGOs and some government officials, with extensive use of secondary data on the Niger Delta. The study’s findings suggest that the internationalization of the crisis has engendered new approaches and attitudes on the part of the key actors in the Niger Delta. For its part, the state has adopted the agency approach in dealing with the issues confronting the region. Shell has increased its direct intervention efforts in addressing the demands of the local communities. However, these new approaches and attitudes have yielded minimal results in view of the militarization of the Niger Delta through the continuous deployment of troops by the state and the oil multinationals under the guise of security imperatives in response to the people’s agitations, which are poverty driven.

La presente investigación, es de naturaleza exploratoria no experimental, de enfoque mixto; así mismo, está basada en un tema de percepción y el objetivo es validar que la marca posicionada en el país de origen, calidad del producto y servicio, ubicación estratégica y realizar una eficiente transferencia del know how, son percibidos por los franquiciados como factores de éxito para el ingreso de las franquicias peruanas de sector gastronómico al mercado de Chile, en las ciudades de Santiago de Chile y Antofagasta, al 2018. Para lograr el objetivo, se recurrió a la revisión de la literatura existente. Así mismo, se realizó una entrevista a David Edery Muñoz como experto; quien viene trabajando, hace varios años, con empresas peruanas que buscan internacionalizarse bajo el modelo de franquicias, actualmente se desempeña como Gerente de Exportación de Servicios en PROMPERU; los alcances brindados por el experto se adicionaron a las respuestas obtenidas en las entrevistas a los franquiciadores peruanos del sector gastronomía, como lo son: China Wok, Pardo´s Chicken y Hanzo, el filtro de validación fue realizar encuestas estructuradas vía internet (Google Foms) a los franquiciados en el país de Chile en las ciudades de Santiago de Chile y Antofagasta. Finalmente, se validó que calidad del producto y servicio, ubicación estratégica y realizar una eficiente transferencia del know how, son percibidos por los franquiciados como factores de éxito para el ingreso de las franquicias peruanas de sector gastronómico al mercado de Chile, en las ciudades de Santiago de Chile y Antofagasta, al 2018. Además, mediante el análisis factorial se logró identificar tres perfiles de franquiciados en el mercado de Chile; el primer perfil, corresponde a un franquiciado operativo, el segundo a un franquiciado marketero y finalmente a un franquiciado estratega. / The franchise is a business development strategy, both nationally and internationally, which has become more relevant in recent years. Many of the entrepreneurs are taking this business model as a reference as one of the first options to expand to international markets. The present investigation is based on a theme the perception and the objective is to validate that the brand positioned in the country of origin, the quality of the product and the service, the location and an efficient transfer of know-how is made, are perceived by the franchisees as success factors for the entrance to the Peruvian franchises of the gastronomic sector in the Chilean market, in the cities of Santiago de Chile and Antofagasta, to 2018. To achieve the objective of this research, existing literature was reviewed. Likewise, David Edery Muñoz was interviewed, as an expert; who has been working for several years with Peruvian companies seeking to internationalize under the franchise model, currently serving as service export managers in PROMPERU, the scope of the experts was added to the answers in the interviews with the Peruvian franchisors of the gastronomy sector, such as: China Wok, Pardo's Chicken and Hanzo, the validation filter was made in the franchisees in Chile, in the city of Santiago de Chile and Antofagasta. Through a factorial analysis, 3 profiles of franchisees are identified in the Chilean market. The first profile is a franchisee oriented to the operational and functional part of the franchise, the second profile shows a franchisee oriented to the concept of the franchised brand, the objectives of the franchisor and finally the third profile is a franchisee oriented to strategy and sustainability of the franchise in the long term. / Tesis

The emergence of digitalization and globalization has given birth to firms who cater to a global customer base and source resources from around the world at the click of a button. Nevertheless, as companies continue to innovate how they communicate, govern and internationalize, much of the research is built on a world before the emergence of the digitalized and globalized society we live in today. Finding a lucrative market is a crucial source of competitive advantage but if modern opportunities and challenges are disregarded, it could lead to grave economic downfalls. This paper investigates what factors modern technology firms take into account when evaluating potential location choice. This question further investigates how the nature of technology companies influence location choice. A qualitative study was conducted, five semi-structured interviews with five companies were conducted with each interview lasting on average 47 minutes.Three general findings were deducted from these interviews. Firstly, internal factors to the firm are still very much relevant to tech companies. Determinants such as top managements' experiential learning and networks, industry characteristics and the nature of the customer relationship. The second finding was that country-specific determinants were of less importance. There was no evidence showing that determinants such as natural resources were a factor. It was also shown that psychic and geographic distances were of less importance while human capital are of higher importance. Lastly factors which have lowered the barriers to enter a foreign location were found. These include the emergence of the gig economy and better communication technologies allowing for companies to govern distant offices from a centralized headquarter. These findings have been compiled by the authors into a new model of location choice factors for technology companies

Background: The increasing presence of globalization in our everyday life makes it apparent that internationalization is no longer a topic relevant only for a few multinational companies, but for essentially every company that wishes to expand or even survive in their domestic market as well as in foreign markets. In light of this, research on how firm chooses FMEM has surged, and it is evident that it is an important topic. Numerous theories and factors have been examined in order to explain what motivates the choice of FMEM, but there is notable absence in connecting the business model to the FMEM. Despite the increasing attention and prominence of the business model, to date, there is little research that looks at FMEM decisions through a business model perspective.   Purpose: The purpose of this study is to answer the calls for new aspects and theories on the FMEM research field by exploring the role that the business model has on the choice of FMEM. This study will be executed through mapping a company’s business model and FMEM choice by collecting qualitative data through interviews to find links between the business model and the entry mode.   Method: This research is conducted through a qualitative single case study, using in-depth interviews for primary data collection.   Conclusion: The results of the analysis that was based on the empirical findings derived from the data collection, led to several conclusions being drawn. Firstly, the business model of the case company has had a great impact on the choice of FMEM of that company. Secondly, apart from influencing the choice of FMEM, the company’s business model has also contributed to the company further committing to their existing FMEM. Thirdly, as long as the case company intends to operate the same business model, with the same value drivers, it is likely to continue its commitment towards its existing FMEM.

Since 1994, South Africa has undergone comprehensive political and economic changes in a positive direction, however, the country’s business environment still constitutes of corruption and inequity. The purpose of this thesis was to investigate how South Africa’s business environment affects Swedish SMEs establishment in the country. The methodology chosen for this research was a qualitative multiple case study with an abductive approach. The theoretical framework was established based on various theories related to business environment, internationalization and risk management, these theories was interlinked into a conceptual framework. In the empirical chapter, the primary data gathered from four cases was presented and thereafter analyzed together with the conceptual framework. The research concludes that the South African business environment affects the Swedish SMEs business activities in the country differently, depending on the firm’s size. The last decade’s political changes have generated in a more cautious approach among Swedish SME and their establishment in the country. Lastly, limitations of the research and recommendations for further research is outlined.