Esta dissertação trata da performance da indústria automobilística nacional e, entre outras variáveis, foca as vendas e a produção de veículos nacionais de passeio para o mercado doméstico, abordando o número de emprego e volume de investimentos, ressaltando a sua importância para a economia nacional. O setor promove o desenvolvimento tecnológico e com a absorção de elevado contingente de empregos, apresenta expressiva geração de rendas e tributos, bem como forte encadeamento com outros setores da economia. O período analisado inicia em 1994 com a implantação do Plano Real que possibilitou estabilidade na economia, destacando a inflação baixa, atingindo 1,7% ao ano em 1998 medida pelo IGP-DI. Esta conquista pode ser consolidada durante os dois Governos de FHC, alterando sobremaneira a atuação dos agentes econômicos com maior planejamento financeiro, as indústrias passaram a investir mais para atender o consumo reprimido devido à falta de cenário e as instituições financeiras disponibilizaram as linhas de crédito com prazos mais dilatados. Durante Governo Lula (2003-2010), além de herdar a estabilidade econômica, beneficiou-se da economia chinesa que estava demandando commodities agrícolas e minerais e que impulsionaram as exportações brasileiras. Concomitantemente, as instituições financeiras concederam volumes expressivos de crédito para financiamento de automóveis e também há incremento real dos salários criando as condições positivas que influenciaram as vendas de automóveis. Por último, o Governo Dilma atua para dar continuidade a performance econômica de seu antecessor, neste momento, o Sistema Financeiro Nacional (SFN) incrementou os volumes de crédito e o governo manteve a desoneração fiscal para o setor. A partir de 2014, cessam os efeitos deste ciclo com a inversão das expectativas de mercado e retrocede o volume de vendas de automóveis nacionais de passeio no mercado brasileiro. Além do estudo destes governos para o setor, se faz necessário um resgate histórico a partir do Governo JK até 1993 que situará o período principal e também é comentado este mesmo resgate histórico da indústria automobilista nacional de automóveis de passeio. / This thesis discusses the performance of the national automobile industry and, among several variables, focuses on the sales and on the production of national passenger carrying vehicles for the domestic market, approaching employment figures and investments volume, as well as highlighting its importance to the national economy. The sector fosters the technological development and through the absorption of a high contingency of jobs, it presents an expressive generation of income and taxes, as well as a strong connection with other sectors in the economy. The period analyzed herein starts in 1994 with the implementation of the Real Plan, which enabled economy stability, with low inflation reaching 1.7% per year in 1998, as measured by IGP-DI. This achievement is consolidated during the two terms of President Fernando Henrique Cardoso, significantly changing the action of the economic agents with additional financial planning; the industries start to invest more to meet the needs of the repressed consumption due to the lack of a scenario and the financial institutions make credit lines available with broader terms. During President Lula’s terms (2003-2010), in addition to inheriting the economic stability, there is the benefit of the Chinese economy, which then demanded agricultural and mineral commodities, boosting Brazilian exports. At the same time, financial institutions grant expressive credit volumes for vehicles financing. In addition, it is necessary to consider the advent of a real salary increment, which creates positive conditions influencing car sales. Finally, President Dilma Rousseff’s government tries to continue the economic performance of the previous government. At that moment, the National Financial System (SFN) increased credit volumes and the government maintained the tax burden reduction for the sector. In 2014, however, the effects of this cycle ended, with the inversion of market expectations and thus the sales volume of national passenger carrying vehicles in the Brazilian market decreases. In addition to the study of those government periods in what concerns the sector, a historical overview from Juscelino Kubitschek’s Government until 1993 is provided in order to introduce the discussion about the main period and to provide a perspective on the historical development of the national automobile industry of passenger carrying vehicles.

Orientador: Jorge Muniz Júnior / Coorientadora: Andréia Maria Pedro Salgado / Banca: Arminda Eugênia Marques Campos / Banca: Adriana Leônidas de Oliveira / Resumo: A Qualidade de Vida no Trabalho (QVT) é uma área que vem crescendo muito nos últimos anos. As empresas vêm percebendo o quão importante é cuidar da qualidade de vida de seus funcionários e que este cuidado não traz benefícios apenas para o trabalhador, mas principalmente para os resultados da empresa. Este trabalho buscou comparar a QVT dos funcionários que trabalham na área administrativa com os que trabalham na área da produção e verificar possíveis indicadores de melhoria a serem sugeridos para essa empresa montadora automotiva. O trabalho explicita a importância da qualidade de vida, do bem-estar e da QVT dos funcionários para o crescimento e evolução da empresa em que estão inseridos. Trata-se de uma pesquisa com características aplicadas, na qual foi utilizado o questionário QWLQ-bref (com utilização da escala Likert) e posterior entrevista com o mesmo questionário (de forma discursiva). Foram questionados 64 funcionários, sendo 30 da área administrativa e 34 da linha de produção. Assim como 10 entrevistas, sendo 5 com funcionários da área administrativa e 5 da produção. Foi encontrado um nível de QVT de 3,73 (escala de 1 a 5) para a área administrativa contra um de 3,72 para a área da produção. A diferença mínima gerou a necessidade de se diferenciar a QVT para nível de escolaridade, idade, tempo de serviço e cargos. No fim encontraram-se as insatisfações das duas áreas, as quais o trabalho sugere que sejam feitas melhorias. Para a área administrativa constatou-se muit... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The Quality of Work Life (QWL) is an area that has very grown in recent years. Companies are realizing how important it is to take care of the quality of life of its employees and that this care does not bring benefits only to workers, but mainly to the company's results. This study aimed to compare the QWL of employees working in the administrative area with those who work in the production area and check for possible improvement of indicators to be suggested for this company automotive assembly plant. The paper explains the importance of quality of life, well-being and QWL of officials to the growth and evolution of the company to which they belong. This is a research with applied characteristics, which was used QWLQBREF questionnaire (with use of a Likert scale) and subsequent interview with the same questionnaire (discursive form). 64 employees were questioned, 30 of administrative and 34 production line. As well as 10 interviews, 5 with administrative workers and 5 production. QLW has found a level of 3.73 (scale from 1 to 5) for the administrative area from a production area to 3.72. The minimum difference generated the need to differentiate the QWL for education level, age, service time and positions. At the end of the dissatisfactions we met the two areas, which work suggests that improvements are made. For the administrative area found out a lot of dissatisfaction with the lack of training and the productive area dissatisfaction was found to the problems with sleep. ... (Complete abstract click electronic access below) / Mestre

Thesis (M.S.) -- Mississippi State University. Department of Industrial and Systems Engineering. / Title from title screen. Includes bibliographical references.

<p>This thesis is dealing with the integration of Japanese and German project workers in automobile inter‐corporate research/pre‐development projects. The focus is on better understanding the respective decision making process. As cultural differences play a big role in the way that people behave an extra focus was put on investigating this. The methods chosen for this study were quantitative research in the form of a questionnaire and qualitative research in the form of an interview series.</p><p>For the quantitative research, literature in the cross‐cultural field was studied and from different cultural dimensions suggested by various authors, a synthesis was derived. This was then used as the base for a questionnaire. The data both enabled a quantitative research study and supported the qualitative study. A number of questions with a more straightforward approach to decision making in projects were also a part of the questionnaire. The data was processed using the statistical software SPSS and the results were analyzed using factor analysis and ANOVA.</p><p>The factor analysis of the quantitative data had only one factor which had a significant difference between the German and the Japanese sample. The dimension was called individuality reward and describes to which degree a society reward competent group behavior versus competent individual behavior. The German sample showed a strong tendency towards favoring competent individual behavior whereas the Japanese sample leaned towards favoring competent group behavior.</p><p>The questionnaire questions directly linked to decision making showed no significant differences between the samples showing that individual attitudes within the German and Japanese sample varies more than the cultural differences between the two groups. This shows that you cannot expect a Japanese or German person to act in a certain way in a certain decision making situation just judging on their cultural background.</p><p>In order to get a deep understanding of the decision making process a qualitative series of interviews were conducted. All interviews with Japanese and other people on location in Japan were conducted in‐person at different locations around the Tokyo area. Interviews with people situated in Europe were made over the phone. The interviews were recorded and later transcribed and interpreted to gain a thorough understanding of the decision making process.</p><p>From the qualitative material several differences in how German and Japanese people work and make decisions were found. More time is put into sharing information and getting consensus before a decision in Japan than in Germany were discussions and arguing in meetings are more tolerated. The reason for this behavior in Japan is to not lose face and as well as making it possible to make a decision fast once brought up in a meeting. Germans remain more flexible to revisions after a decision has been made because of the shorter preparation phase.</p><p>There is big overlap of members between different inter‐corporate research projects in the automobile industry. Japanese project members tends to be older than their German counterparts which makes them more stable as younger people might disappear from a project as they move up the corporate ladder. In Japan there is a greater emphasis put into after‐work activities compared to Germany where it is seen as beneficial but not as often used as a way to gain a personal relationship.</p><p>The thesis concludes that by relatively small measures common decision making between Japanese and German project workers can become smooth and with few misunderstandings. Introductions to respective cultures as well as keeping an open mindset and non assertive attitude should help avoid some of the worst case scenarios. A kick‐off in the beginning of a project in order to build a personal relationship and trust would surely help the project come off to a good start. Setting common goals for the project and confirming data with people involved in a decision process will facilitate common consensus decision making. Also confirming decisions as simply as paraphrasing what has been said or by informal one‐on‐one discussions in a break or after a meeting can keep misunderstandings due to the language barrier to a minimum.</p>

Thesis (Ph. D.)--University of Chicago, Dept. of Sociology, December 2003. / Includes bibliographical references. Also available on the Internet.

This thesis is dealing with the integration of Japanese and German project workers in automobile inter‐corporate research/pre‐development projects. The focus is on better understanding the respective decision making process. As cultural differences play a big role in the way that people behave an extra focus was put on investigating this. The methods chosen for this study were quantitative research in the form of a questionnaire and qualitative research in the form of an interview series. For the quantitative research, literature in the cross‐cultural field was studied and from different cultural dimensions suggested by various authors, a synthesis was derived. This was then used as the base for a questionnaire. The data both enabled a quantitative research study and supported the qualitative study. A number of questions with a more straightforward approach to decision making in projects were also a part of the questionnaire. The data was processed using the statistical software SPSS and the results were analyzed using factor analysis and ANOVA. The factor analysis of the quantitative data had only one factor which had a significant difference between the German and the Japanese sample. The dimension was called individuality reward and describes to which degree a society reward competent group behavior versus competent individual behavior. The German sample showed a strong tendency towards favoring competent individual behavior whereas the Japanese sample leaned towards favoring competent group behavior. The questionnaire questions directly linked to decision making showed no significant differences between the samples showing that individual attitudes within the German and Japanese sample varies more than the cultural differences between the two groups. This shows that you cannot expect a Japanese or German person to act in a certain way in a certain decision making situation just judging on their cultural background. In order to get a deep understanding of the decision making process a qualitative series of interviews were conducted. All interviews with Japanese and other people on location in Japan were conducted in‐person at different locations around the Tokyo area. Interviews with people situated in Europe were made over the phone. The interviews were recorded and later transcribed and interpreted to gain a thorough understanding of the decision making process. From the qualitative material several differences in how German and Japanese people work and make decisions were found. More time is put into sharing information and getting consensus before a decision in Japan than in Germany were discussions and arguing in meetings are more tolerated. The reason for this behavior in Japan is to not lose face and as well as making it possible to make a decision fast once brought up in a meeting. Germans remain more flexible to revisions after a decision has been made because of the shorter preparation phase. There is big overlap of members between different inter‐corporate research projects in the automobile industry. Japanese project members tends to be older than their German counterparts which makes them more stable as younger people might disappear from a project as they move up the corporate ladder. In Japan there is a greater emphasis put into after‐work activities compared to Germany where it is seen as beneficial but not as often used as a way to gain a personal relationship. The thesis concludes that by relatively small measures common decision making between Japanese and German project workers can become smooth and with few misunderstandings. Introductions to respective cultures as well as keeping an open mindset and non assertive attitude should help avoid some of the worst case scenarios. A kick‐off in the beginning of a project in order to build a personal relationship and trust would surely help the project come off to a good start. Setting common goals for the project and confirming data with people involved in a decision process will facilitate common consensus decision making. Also confirming decisions as simply as paraphrasing what has been said or by informal one‐on‐one discussions in a break or after a meeting can keep misunderstandings due to the language barrier to a minimum.

The purpose of this master’s thesis is to explain and analyze whether today’s existing regulations provide sufficient guidance on how to apply the Profit Split Method (PSM) in practice. Since the enterprises’ profits arising from intra-group transactions increases, the tax base for any government also becomes larger and more important. This issue will likely become even more problematic as the globalization branches out and the majority of the global trade is undertaken between associated enterprises. In order to satisfy all parts and serve the dual objective of securing an appropriate tax base in each jurisdiction and avoiding double taxation, one ambition of the OECD is to harmonize the transfer pricing rules and make them become more uniform. An area in which this goal can be accomplish is at an international level such as the OECD; an important developer in the field of transfer pricing. Different transfer pricing methods has been developed which can be applied by both taxpayers and tax authorities to determine a correct transfer price. Six of these methods has gained international acceptance, although to a more or less extent among various countries, and one of these methods is the PSM. In the years between 1979 and 1995, the OECD had a reluctant standpoint of accepting the application of any transfer pricing method based on profits, such as the PSM. This hesitant viewpoint changed in the existing TPG which explicitly stipulates that the PSM could provide a transfer pricing estimation in accordance with the ALP, which should be accepted in exceptional cases. There are certain situations where a PSM possibly will provide the most appropriate arm’s length result. Since the principle of economics can create complex business environments of both vertical and horizontal integration, contributions of valuable intangibles on both sides of the cross-border transaction, the PSM might be the only method which can be employed. A relevant issue which need to be enlightened is whether the existing guidance provided by the OECD and USA is sufficient from a practitioners and tax administration point of view, or is more guidance needed to better understand the issues surrounding the concept of the PSM. The fact that OECD insist of using comparables to the highest extent as possible when employing the PSM entails practical problems, since it is rather a rule than an exception that reliable comparables cannot be found when valuable intangibles are involved. The Arthur of this master’s thesis has identified three key conclusions which might facilitate how PSM issues can be handled in the future and improve the existing PSM guidance. These conclusions are the need for a uniform PSM interpretation, the need for additional flexibility and acceptance, and the need for additional TPG guidance.

<p>The Chinese automobile industry has been experiencing some profound changes during the market transition and globalization. Regarding to the ownership structure and technological upgrading strategies of the domestic assemblers, there have emerged four major developmental models. Transitional theoretical perspectives have limitations in face of these differing models. In this study, a perspective of social construction is proposed to resolve this research question. This dissertation explores four representative cases including FAW, SAIC Group, Chery and Geely. The major argument is that the local political structure, developmental ideas and agencies as necessary components of local social construction have resulted in the divergent paths among these Chinese car makers.</p> / Dissertation

The nature of range ¡§ automobile ¡§ has high technology and traditional science both together. It expands living habit and areas for the human beings but also lead hazard and risky on environment and safety. What is the value of competition about the automobile? What are the cons and pros on traditional manufactures with United States, Japan and Germany? Any structure change from then until now? The subject essay is based upon the automobile research report, which was issued on 1990 by MIT, analysis of GM with The United States, Toyota with Japan and Volkswagen with the Germany 1991-2005 financial statements and volume production strategy to continue the analysis. The automobile manufactures were following the model of productions TPS after MIT research report was announced. The above companies were not being able to follow and copy the model very successfully. Because that past successful enterprise cultural was difficult to abandon and among different countries cultural background and basis were total different and individual. They could only practice the fur of Japanese Toyota. For example, GM was combined with Toyota to build up factory as issue; looks like GM have had good flow and function on inventory turn over percentage and cost of sales volume. After operation factors were getting worse even turn their inefficiency out to the fact. The traditional craftsman¡¦s art with Germany were become the sign of obstacle to the TPS.

Many researchers always consider that Taiwan government use industry policy to ¡§protect¡¨ Taiwan's automobile industry development, and the results are Taiwan's automobile industry become dependent of underdevelopment. In the research process I collected many historical data, I use ¡§historical structural analysis approach and find that the government¡¦s industry policies in fact are not always ¡§protect¡¨.