This study investigated the communication rules in the family structures of the Maasai and the Akamba cultures with the aim of comparing the core symbols emanating from the rules. The researcher used the qualitative design to identify and compare the communication rules of the rural Maasai of the Rift Valley Province and the rural Akamba of the Eastern Province of Kenya. The study focused on male and female adult individuals in family situations who were familiar with the traditional expectations of their cultures. Data was collected through focus group and in-depth interviews. From the data it was concluded that although the Maasai and the Akamba are from two different ethnic groups of Africa, namely the Nilo-Hamitic and Bantu respectively, the core symbols of their communication rules that are similar far outnumber those that are different. This phenomenon was noted when comparing the different levels of relationship within the family structures, namely, communication between spouses, communication between parents and children, and communication between siblings. One of the important findings of this study is that there are more similarities than differences in the cultures of the Maasai and the Akamba at family level. Therefore, the similarities of core symbols could imply that ethnic differences should not lead to the assumption that cultural practices will be significantly different. However, similar cultural practices or core symbols might not necessarily rule out conflict, as was indeed the case with the Maasai and the Akamba.Another finding was that the most outstanding core symbol in both cultures was respect, which was the fulcrum of most of the other core symbols in the communication rules. / Communication Science / D. Litt. et Phil. (Communication)

Den ständigt ökande internationaliseringen leder till framkomsten av allt fler multinationella företag med verksamheter inom flera länder. En konsekvens av den ökade globaliseringen är att den internationella skatteflykten allt jämt ökat, då internationella koncerner väljer att flytta delar av vinsten till länder med mer förmånliga skattesatser. Ett sätt för de multinationella företagen att minimera den världsomfattande skatten är genom internprissättning. Internprissättning är det pris som koncernen sätter på sina interna transaktioner mellan koncernbolagen. Som en reaktion på den ökade skatteflykten utformade Organization for Economic Co-operation and Development (OECD) riktlinjer för att vägleda regleringen av internprissättning. Syftet med riktlinjerna är att främja en harmonisering bland medlemsländerna för att minska antal konflikter mellan nationella lagstiftningar ur ett internationellt perspektiv och för att minska uppkomsten av dubbelbeskattning. Den grundprincip riktlinjerna utgår ifrån kallas för armlängdsprincipen. Armlängdsprincipen innebär att det koncerninterna priset ska motsvara det pris två oberoende företag hade fått betala för motsvarande transaktion. För att uppnå en ökad transparens och likformighet, anför även OECD:s riktlinjer hur de interna transaktionerna ska dokumenteras. Ett sätt att dokumentera transaktionerna på är genom att upprätta en land-för-land-rapport, vars syfte är att tillhandahålla skattemyndigheter viktig information och underlag för bedömning av koncerners prissättningar. Syftet med studien är att jämföra reglerna kring internprissättning i Sverige, Japan och Ryssland. I studien jämför vi skattelagstiftningarna för att undersöka vilka skillnader det finns inom de tre länderna med hänseende till internprissättning. Studien syftar även till att utreda om och i så fall varför ländernas skattelagstiftningar skiljer sig åt. För att uppfylla studiens syfte genomförde vi en komparativ analys, med ett kvalitativt förhållningssätt, där vi jämförde och analyserade studiens empiriska material. Det empiriska materialet består av ländernas nationella skattelagstiftning gällande internprissättning. I studiens analytiska skeende belyste vi de olikheter men även likheter vi kunde se vid jämförelsen. Dessa likheter och olikheter kopplade vi till den teoretiska referensram som vi i studien tagit fram för att på ett kvalitativt sätt kunna ge en förståelse för varför det finns skillnader, men även likheter, mellan de tre länderna. Slutsatsen som kan dras från studien är att det råder en frivillig harmonisering kring regleringen av internprissättning utifrån OECD:s riktlinjer inom de tre studerade länderna då vi funnit ytterst få skillnader mellan skattelagstiftningarna. Detta trots att OECD:s riktlinjer inte är tvingande på något sätt och trots att Ryssland inte är ett medlemsland i OECD, något som däremot både Sverige och Japan är. De skillnader som vi har kunnat se i den komparativa analysen har vi kunnat förklara genom att se till Hofstedes kulturella dimensioner och ländernas index inom respektive dimension. Skillnaderna har även kunnat förklaras genom att kopplas till ländernas kontinentala samt kommunistiska tradition. De likheter vi sett har vi däremot gett förståelse för genom att studera dem ur ett mimetiskt perspektiv av isomorfa processer, exempelvis utifrån Rysslands tillämpning av OECD:s riktlinjer. Studien bidrar med en fördjupad förståelse för OECD:s harmoniseringsarbete gällande internprissättning, samt en förståelse för hur regleringen ser ut inom de tre länderna och vilka skillnader det finns mellan dem. / The ever increasing internationalization leads to the emergence of increasingly multinational companies with operations in several countries. One consequence of the increased globalization is that international tax evasion has increased ever since international groups choose to move parts of profits to countries with more favorable tax rates. One way for the multinational companies to minimize the worldwide tax is through transfer pricing. Transfer pricing is the price which multinational companies uses for its internal transactions between its subsidiaries. As a response to the increased tax evasion, the Organization for Economic Co-operation and Development (OECD) designed guidelines to guide the regulation of transfer pricing. The aim of the guidelines is to promote harmonization among member states in order to reduce the number of conflicts between national laws from an international perspective and to reduce the occurrence of double taxation. The basic principle of the guidelines is called the arm's length principle. The arm's length principle states that the intra-group price should correspond to the price that two independent companies has to pay for the corresponding transaction. In order to achieve increased transparency and uniformity, the OECD guidelines also cite how internal transactions are to be documented. One way of documenting the transactions is by establishing a country-by-country report, whose purpose is to provide tax authorities with important information and basis for assessing transfer prices. The aim of the study is to compare the rules for transfer pricing in Sweden, Japan, and Russia. In the study, we compare tax laws to investigate the differences between the three countries in terms of transfer pricing. The study also aims at investigating why the tax laws of the countries differ. In order to fulfill the purpose of the study we conducted a comparative analysis, with a qualitative approach, where we compared and analyzed the empirical material of the study. The empirical material consists of the countries' national tax laws concerning transfer pricing. In the analytical stages of the study we highlighted the differences, but also the similarities, we could see in comparison. These similarities and differences were linked to the theoretical framework that we developed in the study to qualitatively provide an understanding of why there are differences, but also similarities, between the three countries. The conclusion that can be derived from the study is that there is a non-compulsory harmonization regarding the regulation of transfer pricing based on OECD's guidelines in the three studied countries where we found very few differences between the tax laws. This despite the fact that the OECD's Guidelines are not compelling in any way. Also so, even though Russia is not a member state in the OECD, which, on the other hand, both Sweden and Japan is. We have been able to explain the differences we have seen in the comparative analysis by looking at Hofstede’s cultural dimensions and the countries' cultural dimension indices. The differences have also been explained by the continental and communistic tradition of the countries. However, the similarities we have seen have been understood by studying them from a mimetic perspective of isomorphic processes, for example Russia's application of the OECD guidelines. The study contributes to a deeper understanding of OECD's work towards harmonization of transfer pricing, as well as a sense of how the three countries regulate transfer pricing and what differences there are between them.

Submitted by Madalena Nogueira (madalenanogueira93@gmail.com) on 2018-07-25T21:02:19Z No. of bitstreams: 1 Master Thesis_Madalena Nogueira - Final Version.pdf: 1294131 bytes, checksum: 2a3af8ff91ac4f2c6e21a2ec218611ff (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2018-08-02T17:42:24Z (GMT) No. of bitstreams: 1 Master Thesis_Madalena Nogueira - Final Version.pdf: 1294131 bytes, checksum: 2a3af8ff91ac4f2c6e21a2ec218611ff (MD5) / Made available in DSpace on 2018-08-06T17:31:22Z (GMT). No. of bitstreams: 1 Master Thesis_Madalena Nogueira - Final Version.pdf: 1294131 bytes, checksum: 2a3af8ff91ac4f2c6e21a2ec218611ff (MD5) Previous issue date: 2018-06-21 / The purpose of this study consists on understanding the relationship between cultural dimensions and goal orientation. Specifically, the research seeks to explore if some cultural dimensions of GLOBE Project are related to goal orientation, specifically Learning and Performance Goal Orientation. A quantitative research method was used in the study to collect responses from individuals through an online survey previously elaborated. The relationship between five cultural dimensions and Learning and Performance Goal Orientation were tested through multiple linear regressions to understand if there were significant relationships between them and to test if those were positive or negative. The results supported two out of five hypotheses proposed. Performance Orientation was positively related to Learning Goal Orientation, as well as Institutional Collectivism was negatively related to Performance Goal Orientation. Although the opposite relationship was proposed in the hypothesis, the relationship between High Power Distance and Performance Goal Orientation was significant. Remaining relationships tested did not yield significant findings. Finally, the results obtained could provide important information about specific cultural behaviors needed to engage with to incur and follow a particular goal orientation, as well as, significant information to future research in this area. / O objetivo principal do presente estudo é compreender a relação existente entre dimensões culturais e orientação de resultados. Para além disso, a pesquisa pretende explorar se algumas dimensões culturais propostas pelo GLOBE Study exercem influência na orientação de resultados, especificamente orientação por aprendizagem e performance. O método de pesquisa utilizado no estudo foi um método quantitativo na forma de um inquérito online previamente elaborado, para recolher as respostas dos participantes. As relações existentes entre cinco dimensões culturais e Orientação de Resultados por Aprendizagem e Performance foram testadas através de regressões lineares múltiplas com o objetivo de perceber se alguma delas era significativa e ao mesmo tempo testar se eram positivas ou negativas. Duas das cinco hipóteses foram suportadas pelos resultados apresentados. A Orientação por Performance tem uma relação positiva com a Orientação de Resultados por Aprendizagem, assim como o Coletivismo Institucional estabelece uma relação negativa com a Orientação de Resultados por Performance. Apesar de apresentar uma relação oposta àquela prevista na hipótese, a relação que existe entre altos níveis de Distância de Poder e Orientação de Resultados por Performance é significativa. As restantes relações que foram testadas não apresentaram qualquer relevância para o estudo. Finalmente, os resultados obtidos podem fornecer informações relevantes sobre comportamentos humanos importantes a adaptar para incorrer numa especifica orientação de resultados, assim como disponibilizar informação significante de base para futura pesquisa nesta área.

Internet and websites are today one of the most important communication channels of almost all companies. They offer a simple, fast and effective way of communication, which is also available worldwide in a few seconds. With the globalization of market, more and more companies try to expand their business beyond the territory of the home state. In the current time of start-ups is the Internet also often a medium that allows formation of new spheres of business for which the website is absolutely essential channel. This type of business is internet based and has very often international ambitions from the very beginning. Given that each country (or region) can be seen as distinctive culture, it is advisable to locate websites for the needs of the foreign country. This is exactly the theme of this thesis. The concrete objective of this thesis is to offer a methodology for website localization in terms of webdesign. The basic building block is the delimitation of a multidisciplinary theoretical framework that examines the concept of culture and extensive literature review allowing current insight into the linking of website and culture, i.e. cultural website localization. Suitable method for gripping such a complex concept as a culture emerge from a theoretical framework as well. As the most appropriate method were determined Hofstedes cultural dimensions, which are then used for the analysis of cultural determination of web elements. Data collection for the purpose of analysis of web elements cultural determination is performed using a content analysis of websites from nine different countries. The results of the analysis are compared and synthesized with the findings stemming from a literature review. The final artifact of this thesis, a methodology for website localization from the perspective of web design, is based on this ground. Validation of the proposed methodology is done on the basis of assessment of the methodology for a domain of web design. This assessment is based on interviews with experts from different countries as well as presentation of concrete example of methodology use within a midsize website.

The aim of the thesis is to identify and evaluate Czech cultural standards from the perspective of Canadian exchange students and Canadian cultural standards from the perspective of Czech exchange students, using the method of cultural standards, which is based on qualitative research through in-depth interviews form. Individual goals of the thesis include comparison of the results with theoretical research and analysis of historical and socio-economic impacts on Canadian culture. In conclusion, the author proposes recommendations for the Czechs and especially the future Czech students who plan to study in Canada.

The aim of the diploma thesis is to provide a comprehensive picture of Czech and American cultures, not only in their interaction. This picture will be the basis for learning and understanding of both cultures and their mutual differences. A detection of cultural specificities, their clarification and explanation of their causes is a fundamental concern of this thesis. The main issue of the research is to uncover cultural differences and related cultural clashes. The second aim of the diploma thesis is building a list of potential cultural clashes and final recommendations for the Czechs to know how to prevent these conflicts.

Företagskultur har en betydande roll i hur ett företag ska bli framgångsrikt visar aktuell forskning. I föreliggande studie undersöks hur företagskulturen uppfattas av anställda och vilka olika lärande som används för att kommunicera och förmedla kulturen till medarbetare. Undersökningen innefattar en jämförelse mellan svenska och spanska medarbetare, där den senare arbetar i en tvärkulturell miljö. Frågeställningarna i studien behandlar vilka egenskaper som kännetecknar kulturen i ett framgångsrikt företag och hur medarbetare kan integrera sig i företagskulturen genom olika lärandemetoder samt om det råder någon skillnad i uppfattningen av kulturen mellan de svenska och spanska medarbetare. Studien inkluderar Hofstedes kulturella dimensioner som hjälp för att förstå medarbetarnas tolkning av företagskulturen utifrån sin nationella kultur. Dessutom användes Nygrens teori om det livslånga lärandet och Scheins tre kulturella nivåer inom företagskultur. Studien har använt sig av en kvalitativ ansats med semistrukturerade intervjuer för att undersöka företagskulturen på ett fallföretag. Studiens resultat visar att kulturen i ett framgångsrikt företag har en stark gemenskap utöver en likvärdig och enhetlig uppfattning om företagskulturen. Den mest framträdande uppfattningen är att kulturen förmedlas via vardagliga situationer där det visas genom handlingar. Undersökningen visar ingen större skillnad i uppfattningen om kulturen mellan svenska och spanska medarbetarna, därmed finns inget behov av att anpassa inlärningen av företagskulturen för medarbetare. En förutsättning som studiens resultat visar är att kulturen måste kommuniceras tydligt och mottagits likvärdigt för medarbetare i en tvärkulturell miljö. Detta inkluderar dock inte det eventuella behovet av att anpassa hur kulturen förmedlas för samtliga medarbetare på en individuell nivå. / Current research shows that corporate culture has a significant role in how a company will be successful. The present study investigates how the company culture is perceived by employees, and which different learning methods are used to communicate and convey the culture to employees. The research includes a comparison between Swedish and Spanish employees, where the latter works in a cross-cultural environment. The questions in the study deal with the characteristic traits in the culture of a successful company and how employees can integrate into the company culture through different learning methods and whether there is any difference in the perception of the culture between the Swedish and Spanish employees. The study includes Hofstede's cultural dimensions to help understand the employee’s interpretation of the company culture based on their national culture. In addition, Nygren's theory of lifelong learning and Schein's three cultural levels within corporate culture were used. The study has used a qualitative approach with semi-structured interviews to examine the corporate culture in a case study design in a single organization. The result of the study reveals that the culture of a successful company has a strong feeling of community in addition to an equal and uniform perception of the company culture. The most prominent view is that culture is conveyed via everyday situations where it is shown through actions. The research identifies no major difference in the perception of the culture between the Swedish and Spanish employees, thus there is no need to adapt the learning of the company culture for employees in a cross-cultural environment. A prerequisite that the study results show is that the culture must be communicated clearly and received equally for employees in a cross-cultural environment. However, this does not include the possible need to adapt how the culture is conveyed to all employees on an individual level.

Interactions are formed and shaped differently from culture to culture. This thesis focuses on this phenomenon and in the first part deals with (from a theoretical view) the question, how the interplay between language-use and culture can be described. A cross-disciplinary approach within the scope of cross-cultural communication research is developed as is a semiotic concept, based on mainly linguistic, interactional and anthropological theories and methods. In order to describe different culture-specific interactional styles the semiotic field called embedding culture is outlined as an important resource for participants organizing talk-in-interactions. In the second part of this book the relevance of this approach is applied and tested. With the aid of various video recordings of ‘lunch-talks’ among colleagues at a restaurant in Sweden and Germany, this specific type of action and their cultural patterns are analyzed in order to describe cultural-specific styles in face-to-face-interaction. The methodological problem of recorded interaction is pointed out and the role of the camera highlighted. As the analyzed data is mainly based on interactions between men also gender-aspects are discussed. Furthermore, the scenario, time aspects and the customs and rituals of interactions at table are taken into account as relevant features of the embedding culture, all going into a culture-specific style of interaction. The results of the empirical study are, finally, correlated with other, not interaction-based analyses in the field of cross-cultural communication, and the specific national-cultural dimensions are critically discussed. / Interaktioner utformas och gestaltas olika från kultur till kultur. Avhandlingen fokuserar på denna aspekt och behandlar först ur ett teoretiskt perspektiv hur detta fenomen kan beskrivas. Med en tvärvetenskaplig ansats inom ramen av den s.k. interkulturella kommunikationsforskningen (cross-cultural communication) kombineras kulturanalytiska med lingvistiska och samtalsanalytiska teorier och metoder. Ett semiotiskt koncept utarbetas med hjälp av vilka olika kulturspecifika interaktionsstilar kan beskrivas. Det semiotiska fältet som koncipierats kallas för Einbettungskultur (’inbäddningskulturen’). I den andra delen används och prövas detta koncept. Med hjälp av ett flertal videoinspelade lunchsamtal i Sverige och Tyskland analyseras konkreta exempel på kommunikativ praxis och deras kulturella mönster i jämförbara interaktionssituationer. Det beskrivs hur den kulturspecifika interaktionsstilen vid lunchen bland svenska arbetskollegor kan skilja sig från det tyskspråkiga sättet att gestalta samma interaktionstyp. Inspelningssituationen problematiseras och kamerans roll i interaktionen diskuteras. Eftersom analyserna huvudsakligen baseras på samtal mellan män tas genusperspektivet upp. Vid sidan av själva samtalen analyseras även scenariot, tidsaspekten och ritualiseringen av interaktionen vid bordet som tre aspekter av inbäddningskulturen som tillsammans bidrar till en kulturspecifik interaktionsstil. Resultaten av den kulturella analysen som tar sin utgångspunkt i en konkret och jämförbar interaktionssituation i olika kulturer relateras avslutningsvis till andra, icke-interaktionsbaserade analyser inom den interkulturella kommunikationsforskningen och nationalkulturella beskrivningar problematiseras.

Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

Governments are becoming increasingly aware of SMEs as economical role players. As a result many initiatives were introduced to address the unique challenges of the SME sector. One of these initiatives was the introduction of a global accounting framework for SMEs by the International Accounting Standards Board entitled the IFRS for SMEs. South Africa became the first country to formally adopt the contents thereof as the Statement of GAAP for SMEs. The adoption of a formal accounting framework by SMEs is however challenged by, amongst other factors, the informal nature of SMEs, limited global focus, the involvement of owner–managers and different classifications of SMEs worldwide. Owing to these unique attributes it is possible that SMEs have alternative informational needs and as a result the impact of environmental factors on the adoption of the Statement of GAAP for SMEs was considered. Culture is considered the most important environmental factor affecting the accounting environment. The Value Survey Model of Hofstede was utilised to determine cultural dimensions of accounting students (n = 301) in South Africa and the United Kingdom (UK). The cultural dimensions were extended to the accounting values of Gray after which a distinct set of accounting values was identified for i) the adoption of formal, global and prescriptive accounting standards, ii) based on principles iii) by an informal SME sector. The results also revealed distinct cultural differences within South Africa as well as between South Africa and the UK. Thereafter the contents of the Statement of GAAP for SMEs/IFRS for SMEs were evaluated against reporting practices of the SME sector in South Africa. Firstly, an assessment of the contents was conducted amongst SME accountants (n = 157) using a five–point Likert–type scale. Secondly, financial statements compiled by the SME sector in South Africa were analysed to determine the relevance of the contents of the illustrative financial statements contained in the Statement of GAAP for SMEs. The analysis entailed a consolidation of a sample of SME financial statements from South Africa (n = 100). The study revealed that the accounting environment of the SME sector is affected by a wide range of environmental and related factors. These factors were summarised and discussed and recommendations for future research were made. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.