In dieser Dissertation werden ausgewählte Aspekte der Steuervermeidung und grenzüberschreitenden Besteuerung betrachtet. Im Teil B liegt der Fokus auf der Empirie zu Steuervermeidung und Gewinnverlagerung multinationaler Unternehmen mit drei einzelnen Aufsätzen. Der Teil C untersucht die unterschiedliche Besteuerung von Human- und Sachvermögen anhand der beiden fundamentalen Besteuerungsprinzipien des Äquivalenz- und des Leistungsfähigkeitsprinzips. Der letzte Aufsatz (Teil D) analysiert das Werturteilsfreiheitspostulat im Stakeholder-Ansatz und zeigt mithilfe eines Fallbeispiels, wie die Unternehmensbesteuerung in unterschiedliche Stakeholder-Ansätze integriert werden kann. Eine abschließende Gesamtwürdigung geht auf verbleibende Forschungsfragen ein (Teil E). Somit wird in der vorliegenden Dissertation grenzüberschreitende Besteuerung anhand betriebswirtschaftlicher, besteuerungsprinzipiengestützter bzw. dogmatischer und wissenschaftstheoretischer Gesichtspunkte untersucht. / This dissertation examines selected aspects of tax avoidance and cross-border taxation. Part B focuses on the empirics of tax avoidance and profit shifting by multinational corporations with three individual essays. Part C examines the different taxation of human capital and (in)tangible assets based on the fundamental taxation principles (ability to pay and benefit principle). The last essay (Part D) analyzes the value-free ideal and shows, how corporate taxation can be integrated into different stakeholder approaches. Thus, this dissertation examines cross-border taxation from a managerial, taxation-principle-based, and methodological perspective.

This study evaluates the utility of stakeholder analysis for understanding the relationships among actors involved in creating a marine protected area (MPA) in the Southern Ocean. It relies on the Australian Centre of Excellence on Risk Analysis (ACERA) method of critical stakeholder analysis, a concise, step-by-step model to identify stakeholders, assess their perceptions and values, and reveal power relations. The study uses the first two steps of the ACERA method to analyze stakeholders—in this case individuals speaking on behalf of organizations—within the Australian delegation of the Commission for the Conservation of Antarctic Marine Living Resources (CCAMLR) concerning the establishment of an MPA in the Southern Ocean. The study reveals both benefits and weaknesses in the ACERA method. It also portrays conflicting views among these stakeholders, and that the process of identifying and analyzing stakeholder interests is highly complex and dynamic. / Master of Science

Background: This thesis is encompassed within the project management science and more specifically within external stakeholder management in public infrastructure projects. Objectives: The objective of this thesis is to analyse project success within two public infrastructure projects in Spain and to gather insight on the impact on project success in public infrastructure projects when managing external stakeholders from a project management perspective in order to contribute to best project management practices knowledge. Methodology: Comparative case studies with a qualitative approach are used for this research, as this is suitable for examining phenomena within its real-life context. The methods of data collection used to gather insight about the research problem include semi-structured interviews, which are based on the perceptions of different stakeholder groups, and objective data based on facts and observations from publicly available documents. Results: Once the objective and subjective data is collected for each case study, this information is analysed and compared for each case as well as between case studies and literature review, this in order to obtain insight and provide answers to the original research questions about successful management of external stakeholders within public infrastructure projects. Conclusions: The main conclusions of this thesis are described in this chapter. The contribution of this thesis to public infrastructure project management is that it gathers insight on the impact on project success in public infrastructure projects when managing external stakeholders from a project management perspective. Finally, the main limitation of this thesis is the sample size in terms of case studies analysed and external stakeholders interviewed, which will require further research to evaluate if the conclusions obtained can vary depending on other external factors such as the type of public infrastructure projects, country and public promoter of the project. Recommendations for future research: Further research should determine whether other countries have similar experiences with regards to management of external stakeholders in public infrastructure projects. In addition, further research is advised regarding Spanish infrastructure projects to confirm the insights of this thesis. Besides, it is considered that further research in the definition of project success is advantageous. Another identified potential research area is the one related with external stakeholders analysis theories, as existing theories in current literature are more focuses on internal stakeholders.

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Voluntary environmental initiatives (VEIs) promise to provide firms and facilities additional flexibility and motivation in managing their environmental affairs in part by reducing compliance and enforcement costs and improving their public image. As a result, since 1990, over 13,000 organizations have participated in more than 100 US and international VEIs. In order for these initiatives to be successful, they need to be implemented following good practice guidelines, reliable enforcement mechanisms, appropriate monitoring, reporting, transparency, and public information availability. All of these activities may be contingent on high levels of stakeholder participation. Little is known, however, about how different stakeholders have been involved in the development of these programs and how this participation varies for different types of VEIs. By conducting an Internet based survey to 63 VEI managers, this research examines the diversity and intensity of stakeholder participation in the design and implementation of VEIs relative to sponsorship. This study concluded that VEIs developed by a partnership between different organizations had the largest number of different types of stakeholders involved. Yet, industry and government sponsored initiatives had a number of different types of participants very close to what occurred in the design of partnership VEIs. Third-party initiatives had the lowest diversity of participants involved in the design of their programs. This pattern illustrates that the VEI sponsors traditionally more susceptible to criticism in terms of credibility are the ones more concerned with stakeholder involvement in the development of their initiatives. As for the role of specific stakeholders, it was observed that government sponsored VEIs had a higher degree of involvement from industry associations than from any other stakeholder. Even if the degree of involvement by non-profit organizations was not considerably lower than by industry associations, the existing difference supports the critique that government VEIs are generally developed in a tighter cooperation with the private sector and sometimes without the collaboration of the civil society. As for third-party initiatives, it was observed that the industry sector had a higher degree of involvement than the government. / Master of Urban and Regional Planning

Watershed-based stormwater management (WSM) has been proposed as more effective for stormwater management than traditional methods of controlling stormwater, which are carried out based on jurisdictional lines at the parcel-scale. Because WSM considers the watershed as a total unit, this method is considered to be more effective in reducing problems associated with stormwater management including environmental degradation and flooding. However, larger watersheds encompass smaller watersheds, and therefore WSM can be implemented at a wide range of scales. There has been little research on what scale is most appropriate, and more specifically, only a modest amount of work has taken stakeholder opinion into account. The specific objectives of this study are to determine: 1) if watershed scale is an important factor in WSM, 2) whether stakeholder opinion has an effect on the appropriate scale used in WSM, and 3) what scale is most appropriate for WSM, if scale is an important factor. To meet these objectives, we delineated sub-watersheds within a watershed in southwestern Virginia, surveyed stakeholders within the watershed on their opinions of stormwater management methods, and compared the results at both watershed scales using statistical tests and decisions support software. The results of this study have important implications for geographic scale in WSM as well as the use of qualitative data in determining appropriate geographic scale in matters of implementation in the field of planning. / Master of Science

Summary in English and Afrikaans / CSR has become a priority for many key businesses, particularly in light of codes of practice such as the 2009, The King Report on Corporate Governance for South Africa 2009 (often referred to as King III Report). Effective CSR is dependent on efficient communication between and with stakeholders and businesses, yet the quality of these communications is seldom evaluated. While the literature emphasises the importance of stakeholder engagement, little attention is given to the communication processes used during stakeholder engagement. This study asserts that Integrated Communication (IC) offers a multi-pronged approach for engaging with an organisations’ diverse stakeholders and, when incorporated holistically, aligns CSR throughout an organisation. This study uses a framework drawn from IC theory as a means of analysing the efficiency of stakeholder engagement within Anglo American South Africa (AASA), a company explicitly dedicated to CSR. A single embedded case study research design is employed, including a review of main CSR documents used by AASA, interviews with key communications staff, as well as a focus group on site with key staff members. The research revealed that although AASA is in many ways doing a laudable job in terms of stakeholder engagement, there are key points at which their efforts break down. This is due, in most part; firstly to a lack of integrated awareness throughout the broader business of what constitutes its stated CSR agenda; and secondly to a lack of executive power within the communications department of the business. It is suggested that by following the proposed IC framework, and investing key communications personnel with executive power rather than merely supportive responsibility, the effectiveness of AASA’s stakeholder engagement would be improved. This would improve the likelihood of an effective strategic CSR’s success, and be of value to the organisation. / Korporatiewe Maatskaplike Verantwoordelikheid (KMV) het 'n prioriteit geword vir baie belangrike besighede, veral in die lig van gedragskodes soos die 2009 derde King verslag oor korporatiewe bestuur. Effektiewe KMV is afhanklik van doeltreffende kommunikasie tussen en met belanghebbendes en besighede, maar die gehalte van hierdie kommunikasie is selde geëvalueer. Terwyl die literatuur beklemtoon die belangrikheid van die betrokkenheid van belanghebbendes, is min aandag gegee aan die kommunikasie- prosesse wat gebruik word tydens die betrokkenheid van belanghebbendes. Hierdie studie voer aan dat Geïntegreerde Kommunikasie (GK) 'n multi-ledige benadering bied vir die aangaan met organisasies se diverse belanghebbendes en, wanneer holisties opgeneem, lyn 'n organisasie deurgaans in met KMV. Hierdie studie maak gebruik van 'n raamwerk wat uit GK teorie as 'n middel van die ontleding van die doeltreffendheid wat met belanghebbendes binne Anglo American Suid-Afrika (AASA) uitvloei, 'n maatskappy uitdruklik gewy aan KMV. 'n Enkele navorste gevallestudie is gebruik, insluitend 'n oorsig van die belangrikste KMV dokumente, onderhoude met sleutel kommunikasie personeel sowel as 'n fokusgroep met belangrike personeel op die terrein. Die navorsing toon dat alhoewel AASA is in baie maniere om 'n lofwaardige werk in terme van die betrokkenheid van belanghebbendes handhaaf, is daar belangrike punte waarop hul pogings kort kom. Dit is te danke oorsaaklik; eerstens 'n gebrek aan geïntegreerde bewustheid regdeur die breër organisasie wat sy verklaarde KMV agenda uitmaak, en tweedens 'n gebrek van die uitvoerende gesag in die kommunikasie-afdeling van die besigheid. Daar word voorgestel dat die voorgestelde GK raamwerk kruis organisatoriese bewustheid van AASA se KMV agenda sou bevorder, en die organisasie dwing om belangrike kommunikasie personeel te belê met uitvoerende gesag eerder as bloot ondersteunende verantwoordelikheid. Dit sal op sy beurt die doeltreffendheid van AASA se betrokkenheid verseker. Die waarskynlikheid van strategiese KMV se sukses te verbeter, en van waarde wees vir die organisasie as geheel. / Communication Science / M.A. (Communication)

O presente trabalho teve como objeto de estudo o Desempenho Social Corporativo, em um setor e contexto específicos (Instituições de Ensino Superior no Brasil). Seu objetivo principal foi analisar a importância relativa dos stakeholders das Instituições de Ensino Superior (IES) para o Desempenho Social Corporativo, segundo a percepção dos Gestores das IES Brasileiras. Como objetivos secundários, identificou aspectos da Teoria dos Stakeholders segundo a percepção dos Gestores, como a Distribuição de Recursos e Geração de Valor, a Gestão para Stakeholders e a Saliência de Stakeholders, e analisou as percepções sobre os stakeholders de acordo com o perfil do respondente e o perfil da IES no qual o respondente atua como Gestor. Após a validação de um questionário do tipo survey por especialistas, o instrumento foi enviado por e-mail para 2.391 IES Brasileiras. Foram obtidas 88 respostas completas. Foi possível identificar diferenças na importância relativa dos stakeholders de acordo com os diferentes aspectos pesquisados - no geral, maior importância relativa para Corpo Docente, Corpo Discente e Corpo Técnico-Administrativo, e menor para Fornecedores. No que tange à satisfação dos stakeholders para com as IES, proxy de Desempenho Social Corporativo, houve empate técnico entre os stakeholders. Acerca dos perfis dos respondentes e das IES, as maiores diferenças de percepção se deram quanto aos stakeholders Mantenedor e Mercado de Trabalho, quando analisados quanto à propriedade das IES (Públicas ou Privadas). Nas IES Privadas, ambos stakeholders têm maior importância relativa. O trabalho permitirá diversos desdobramentos e análises alternativas, por seu ineditismo e detalhamentos obtidos sobre os aspectos teóricos selecionados. / The present work has as a object of study the Corporate Social Performance in a specific sector and context (Higher Education Institutions in Brazil). Its main objective was to analyze the relative importance of stakeholders of higher education institutions for Corporate Social Performance, as perceived by managers of IES Brazilian. As a secondary objective, identified aspects of stakeholder theory as perceived by managers as the Resource Allocation and Value Creation, Management for Stakeholders and Salience of Stakeholders, and analyzed the perceptions of the stakeholders in accordance with the respondent\'s profile and the profile of the IES in which the respondent acts as Manager. After validation of a questionnaire-type survey by experts, the instrument was sent by email to 2,391 Brazilian IES. 88 complete responses were obtained. It was possible to identify differences in the relative importance of stakeholders in accordance with the different aspects surveyed - in general, the greater relative importance for Faculty, Student Body and Staff, and lower for Suppliers. Regarding the satisfaction of the stakeholders towards IES, proxy Social Performance Corporate, there was a technical tie between the stakeholders. About the profiles of respondents and Higher Education Institutions, the greatest differences in perception is given as the Maintainer and Labour Market stakeholders, when analyzed on ownership of IES (Public or Private). In Private Higher Education Institutions, both stakeholders have greater relative importance. The work will allow many developments and alternative analyzes, for its originality and details obtained on selected theoretical aspects.

De acordo com a Teoria dos Stakeholders, os gestores devem coordenar os interesses dos indivíduos e grupos que podem afetar ou ser afetados pelo alcance dos objetivos da empresa. Há evidências de que a sobrevivência da empresa no longo prazo só poderá ser alcançada se os gestores considerarem não apenas os interesses dos acionistas, mas também dos funcionários, clientes, fornecedores e das comunidades - os chamados stakeholders primários. Contudo, ainda não está claro, na literatura, como as empresas podem operacionalizar a coordenação desses interesses. Defende-se, nesta tese, que as empresas podem buscar pontos comuns e interconexões desses interesses alcançando maior sinergia na criação de valor para os diversos grupos. Para o alcance da sinergia na criação de valor para stakeholders, propõe-se que as empresas desenvolvam as seguintes capacidades organizacionais: capacidade de conhecimento, capacidade de engajamento, capacidade de integridade e capacidade de adaptação, que, em conjunto, formam a capacidade dinâmica de gestão de stakeholders, definida como \"capacidade de a empresa integrar, construir e reconfigurar seus recursos e rotinas para atender simultaneamente aos interesses dos stakeholders no contínuo processo de criação de valor\". Essas capacidades foram propostas com base nas literaturas de gestão de stakeholders e capacidades organizacionais. Após essa proposta, a relação entre as quatro capacidades e a sinergia na criação de valor para stakeholders foi testada em uma amostra de 116 empresas, com dados referentes aos anos 2011, 2012 e 2013, totalizando 273 observações. Os dados foram obtidos da base do Índice de Sustentabilidade Empresarial (ISE) da Bolsa de Valores de São Paulo (BM&FBOVESPA) e analisados por meio de modelos longitudinais de regressão para dados em painel. Os resultados da pesquisa empírica mostraram que a capacidade de conhecimento e a capacidade de adaptação estão positivamente relacionadas com a sinergia na criação de valor. A capacidade de engajamento e a capacidade de integridade não se mostraram estatisticamente relacionadas com a sinergia na criação de valor nas empresas e períodos analisados. / According to Stakeholders Theory, managers must coordinate the interests of individuals and groups that may affect or be affected by the achievement of the company\'s objectives. There is evidence that the company\'s long-term survival can only be achieved if managers consider not only the interests of shareholders but also those of employees, customers, suppliers and communities - the so-called primary stakeholders. However, it is not clear yet, in the literature, how the company can operationalize the coordination of these interests. It is argued, in this thesis, that companies can seek common points and interconnections in those interests, achieving greater synergy in the value creation for the various groups. In order to achieve this synergy, it is proposed that companies develop the following organizational capabilities: knowledge capability, engagement capability, integrity capability and adaptive capability, which together form the dynamic capability of stakeholder management, defined here as the \"capability to integrate, build, and reconfigure the company´s resources and routines to simultaneously address the stakeholders\' interests in the ongoing process of value creation\". These capabilities were proposed based on the literature of stakeholder management and organizational capabilities. After this proposal, the relationship between the four capabilities and the synergy in the value creation for stakeholders was tested in a sample of 116 companies, using data from the years 2011, 2012 and 2013, totaling 273 observations. The data were obtained from the Corporate Sustainability Index (ISE) database of São Paulo Stock Exchange (BM&FBOVESPA) and analyzed through longitudinal regression models for panel data. The results of the empirical research have shown that the knowledge capability and the adaptive capability are positively related to the synergy in the value creation. The engagement capability and integrity capability were not statistically related to the synergy in the value creation in the analyzed companies and periods.