Abstract The purpose of the thesis is to explore two main subjects. First of all by interviewing managers and researchers who are highly involved in industrial e-Marketplaces to understand the developing stage of e-Marketplace in Taiwan domestic Steel and Automobile industry. Then, this thesis will compare the interviewing results with related literatures and researching papers in order to analyze and explain the differences and reasons between them. Second, this thesis also tries to predict the future expanding trends of the domestic Steel and Automobile industrial e-Marketplaces and discusses the impacts on representative companies¡¦ strategies by e-Marketplaces and how the representative companies reach their strategic goals through using e-Marketplaces. The main conclusions of this thesis include the nine lists below. 1. The e-Marketplace can¡¦t replace all established trading process, trading habits and supply relations in the short run. 2. The e-Marketplace can let buyers touch more sellers, increase information transparency and get the commodities with lower price by grouping auctions. 3. Buyers will transfer their transactions to on-line e-Marketplace step by step. 4. E-Marketplace can let sellers touch more customers, decrease inventory cost and grasp the market reactions and news. 5. E-Marketplace is sellers¡¦ new channel, but most of sellers still sell their products through established websites and channels. 6. The functions of e-Marketplaces always emphasize on competitive bidding and auctioning instead of buyer-supplier relations. 7. When an industry fragmentation is lower, that the industrial e-Marketplace led by leading company will be finer; when an industry fragmentation is higher, that the industrial e-Marketplace governed by justice third party will be better. 8. The main revenue of the e-Marketplace comes from transaction fees, subscription fees, added service fees and license fees. 9. The key success factors of the e-Marketplace operating are to gather many buyers and sellers, the most comfortable business services, deeply domain knowledge, good trading relations and good uses of customer data.

<p>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.</p><p>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.</p><p>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.</p><p>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>

Master's thesis. / Format: PDF. Bibl.

The wave of democratisation and economic liberalisation, which has shaped Africa over the past decade and a half has changed the continent and its business environment significantly. The costs of doing business are declining and returns increasing- in any language this is an environment worth investigating. Luis , et al 2006 This research investigates the formulation of a strategy, of a Japanese e-commerce company, trading in used vehicles, exported around the world from Japan. The research revolves around the strategy that Trust Company Ltd will embark on, in which they enter into the Sub Saharan Africa market, in terms of investment of people, infrastructure, and capital within the proposed markets, as opposed to their usual way of doing business, and that is the selling of vehicles on the internet, as had been done in the past. The proposed strategy is to install internet dealerships and make stock available in the decided markets in sub-Saharan Africa, where customers can purchase from these outlets instead of ordering from the internet, as had been done before in the past. The aim is to identify the strategy, and analyse its effectiveness, as well as the impact on the customer, and to research if this strategy is effective in creating brand awareness, as well as increase in sales turnover, and competitive advantage. This will determine if the change in strategy is viable. As there is no available academic literature on this topic, sampling is in the form of secondary data from questionnaires, as well as questionnaires to stakeholders, and the analysis of the data produced from these sources, through applied research. Due to the nature of this business and the proposed strategy it would not be feasible to draw parallels to other industries, as the dynamics are not similar. This data is also analysed in terms of academic modem business analysis methods. The intent here is to establish the direction of strategy and is effectiveness thereof. / Thesis (MBA)-University of KwaZulu-Natal, Westville, 2006.

This research evaluates the strategies being pursued by Smiths Manufacturing a South African automotive component manufacturer in order to determine their appropriateness given the changing external environment. World economies are becoming more integrated and the increasing trend of globalization has elevated the markets into a hyper-competitive era. Consequently, the competitive landscapes are constantly changing and manufacturing firms need to monitor this environment continuously to be able to adapt to the changes. The research commences with a brief outline and defines the objectives of the study. This is followed by theoretical discussions that are centred on strategic models and concepts which are applicable to this research. The case study is based on Smiths Manufacturing. Global automotive trends are identified. The main trends being that Original Equipment Manufacturers (OEMs) are looking to outsource for modularity rather than componentry with a 'follow design' 'follow source' strategy being prevalent amongst automotive vehicle giants and their worldwide subsidiaries. Major OEMs are also looking to forge closer collaborations with their suppliers. In framing Smiths' strong domestic competitive position locally, the research also identifies the imminent threats from global excess capacity. Smiths' competitive position stems from factors such as product license agreements, internationally accredited quality agreements, Smiths' experience in supplying of modules to Toyota, Ford and BMW and Japanese firm Denso's 25% stake in Smiths. In applying the strategy theory to these findings highlights that aggressive strategies can be pursued successfully to enhance Smiths' position. In view of other global trends, some of the identified threats and weaknesses need to be neutralised. Moreover, opportunities arising through Africa's Growth Opportunity Act (AGOA), the redefinition of after market parts in Europe and other trade agreements are recommended to be pursued aggressively by Smiths. The research concludes with suggested strategies for Smiths to pursue for future growth. Smiths' growth has been above average and to sustain this level of growth will not be easy, but, in keeping with the global trends, it is recommended that Smiths also pursue closer collaboration with other major global first tier suppliers. / Thesis (MBA)-University of KwaZulu-Natal, Westville, 2006.

E-Cars challenge prevailing business practices, especially in industrial sectors that heavily depend on the use of fossil fuels such as the automobile industry. The sustainable powertrain has to fight against prejudices towards a lack of performance, long charging times, the fear of too short driving ranges and a long list of other concerns. However, hazardous environmental pollution in Chinese megacities as well as changes among the consumers’ mindsets and purchasing behavior claim for a change in the product portfolios of today´s car manufacturers. In the western world we can see a successive (although hesitant) penetration of the markets by E-Cars. However, the Chinese market is still almost untouched and car manufacturers have just started to show the first signs of action. This phenomenon is mainly based on differences among the markets, especially the customer segment, partnerships and the proposition of value in China differ compared to the western markets. Furthermore, there are dissimilarities between China and the western car markets when it comes to political, legal and social aspects. To successfully introduce E-Cars to China, car manufacturers have to develop business models that transform the specific characteristics of E-mobility to create economic value and overcome the barriers that preclude them from penetrating the market. Of course, not an entirely new Business Model is needed. However, car manufacturers have to consider various aspects to innovate among their existing ones. A key prerequisite to enter a market with new products or services is to understand it. Based on a qualitative analysis about the introduction of E-Cars to China we therefore conducted an in-depth PESTEL-Analysis by hand of secondary data as well as an interview with a Shanghainese Business Manager of the Auto Components Working Group from the European Chamber of Commerce in China. After this market description we analyzed the Business Models of two German car manufacturers from the premium segment, which on the one hand operate successfully in the Chinese market and on the other hand, already show some movement in terms of E-Cars – the BMW AG and the Daimler AG. In our analysis we give valuable information about the two companies’ current Business Models, according the nine building blocks of the business model canvas and in regard to the data emerging from the PESTEL-Analysis. The conclusion chapter gives an overall discussion of the most important findings emerging from the analysis with regard to the business operations and the existing business models of the two car manufacturers. Findings have been evaluated on a global level and substantially transferred to a national level on the Chinese market by hand of the information from the PESTEL-Analysis. Furthermore, we offer important implications for the adaption and adjustment of high consideration areas of a car manufacturer Business Model as well as the future of the Business Models of a car manufacturer to successfully introduce E-Cars to China.

The thesis examines the reactions of policy-making managements of large industrial firms to the challenges to their power and authority accompanying the organization of relatively strong unions in the later 1930s and 1940s. It describes and explains the transformation in its approach to labour relations forced upon, American management during this period, setting this against a background account of the indus- trial relations strategies large firms followed in the pre-union era. It relates in detail the problems of labour relations American business encountered in the war period and immediately after, and examines the ideology and world-view of management as revealed in its perceptions of its problems. The second half of the thesis describes a successful 'recovery of the initiative' in industrial relations policy and practice by American management. It examines the contributions of large corporations and their pressure-groups to the reorientation of public policy towards organized labour which culminated in the passage of the Taft-Hartley Act. It goes on to discuss the collective bargaining strategies of large manufacturers (particularly in the automotive industry) in the late 1940s, arguing that they acted with realism and conscious purpose to stabilize in-plant labour relations on terms acceptable to themselves. Management accepted unions - but acted to restrict their power, and compelled them to behave 'responsibly'. The final chapters examine other means by which management aimed to outflank and undermine unions, and to restore its own power and prestige - methods which .have usually been neglected by business and labour historians alike. The objectives and rationales of personnel administration, 'welfare capitalism' , in-plant propaganda, and public relations are analysed. Throughout, the emphasis is on managerial motivation, and on the ideological bases of business policy, as much as on actual practice. This is partly because the sources of the study include the rhetoric of the business community as well as the records of its behaviour. The work is, however, more than a partial intellectual history of American business: it concent- rates on practical men's perceptions and analyses of problems which confronted them, and on the rationales they produced for the actions they took.

This thesis investigates the operation of a system of second hand car dealer licensing introduced to Scotland in 1982. The aim is to assess whether or not this policy is having a beneficial impact upon the experiences of second hand car purchasers in Scotland. The second hand car trade exhibits a number of characteristics of market failure with respect to consumer's interests. The complexity of the product and the infrequency of purchase make information about both product and dealer particularly difficult to obtain and evaluate. One regulatory response to consumer problems in this market is to licence second hand car dealers. This approach has been adopted in a number of other countries notably, Canada, Australia and some states of the US. The policy has provoked a great deal of debate about the achievement of consumer benefits associated with information and standards as opposed to producer benefits associated with restrictions to entry and mobility. In the Scottish case the power to licence second hand car dealers was delegated to Scottish district councils who were able to take advantage of considerable discretion in designing, implementing and operating their own licensing system. When seen from a national perspective, this delegation has led to a number of undesirable consequences. This thesis presents two major findings. The first is that district councils in Scotland have largely neglected their licensing systems. As a result the licensing of second hand car dealers in Scotland is only partially operative. The second is that second hand car dealer licensing in Scotland is having no impact upon the purchase experiences of consumers. There are two implications of these findings. First, without a fully operational system no evaluation of licensing as a policy is possible. Secondly, far from being unaffected by this partially operating system, consumers are worse off than without licensing. This raises issues for consumers, district councils and policy makers.

American automobile manufacturers experienced a bitter-sweet time during the 1980s. On one hand, they gained support from the government to prevent mass imports of small cars from Japan; while on the other hand, they still lost market share to their Japanese counterparts and ever since then, they have been facing fierce competition from the Japanese auto-makers. To better understand today s competition in the automobile market, it is crucial to study the industry in the 1980s when the scope of the market began to change. This paper focuses mainly on studying the compact car market in the 1980s, which was the primary competition field then. It first briefly introduces the rise of Japanese automobile industry, and the economic background of the decade. Then it examines the U.S. compact car segment in detail, and finally constructs a model to explain consumer decisions on purchasing compact cars. In the end, it gives suggestion to the Big Three companies according to the findings presented in this paper.

Thesis (Ph. D.)--University of Melbourne, Dept. of History/Women's Studies, 1997. / Typescript (photocopy). Includes bibliographical references (leaves 343-376).