Thesis (Ph. D.)--University of Western Ontario, 2004. / Vita. Includes bibliographical references (leaves 138-152).

published_or_final_version / Modern Languages and Cultures / Master / Master of Philosophy

Thesis (Ph. D.)--University of Texas at El Paso, 2008. / Title from title screen. Vita. CD-ROM. Includes bibliographical references. Also available online.

Thesis (M.S.)--Rutgers University, 2007. / "Graduate Program in Industrial Relations and Human Resources." Includes bibliographical references (p. 56-64).

The Euro has become the mutual monetary union in 2002 and there are 13 countries which is going to join the European Union one after another since 2003. The enormous and growing market attracts lots of foreign companies to invest. The research categorizes the resources by the resources-based view into four groups, physical assets, intangible assets, human capital and organization capability, and discuss how the Taiwan foreign subsidiaries use their controlled resources to be their strategic advantages and operate successful in local country. By the way of interviewing the case company in depth, this paper has the following conclusions: 1.The products which were sold in France have to fit in with the characteristics of local market and be competitive. 2.The investment in France should have sufficient funds and do well the risk management. 3.The international division of labor is an advantage basis for Taiwan companies in France. 4.The international brand advantage increases the possibility of entering French market. 5.The export experience and customer basis in Europe are contributive to the development of Taiwan foreign subsidiaries. 6.The combination of opinions between the local employees and parent company is the key factor while doing business in France. 7.The capability of local management team is the key factor of foreign subsidiaries in Europe.

Thesis (Ph. D.)--Rutgers University, 2009. / "Graduate Program in Industrial Relations and Human Resources." Includes bibliographical references (p. 120-131).

by Ho King Leung. / Thesis (M.Phil.)--Chinese University of Hong Kong, 1998. / Includes bibliographical references (leaves 96-111). / Abstract also in Chinese. / ABSTRACT (IN ENGLISH) --- p.i / ABSTRACT (IN CHINESE) --- p.iii / TABLE OF CONTENTS --- p.iv / LIST OF TABLES --- p.vi / LIST OF FIGURES --- p.viii / ACKNOWLEDGMENT --- p.ix / CHAPTER / Chapter I. --- INTRODUCTION --- p.1 / Overview: Issues and Problems --- p.1 / Importance of the Study --- p.2 / Chapter II. --- REVIEW OF LITERATURE --- p.5 / Predominant Perspectives of Parent-subsidiary Research --- p.5 / Functionalist Approach --- p.6 / Configuration/Coordination Framework --- p.7 / Strategic Process Control Approach --- p.8 / Subsidiary Strategy and Development Approach --- p.9 / Summary --- p.10 / The Importance of the Parent-subsidiary Relationship Effectiveness --- p.11 / Heritage of Organizational Communication --- p.13 / Classical Mechanistic Approach --- p.14 / Decision/Information Processing Approach --- p.14 / Human Relations Approach --- p.14 / General Systems Approach --- p.15 / Summary --- p.16 / The Role of Electronic Medium in Parent-subsidiary Communication --- p.16 / Facets of Parent-subsidiary Communication --- p.19 / Communication Frequency --- p.20 / Communication Quality --- p.21 / Feedback --- p.21 / Openness --- p.22 / Content Coerciveness --- p.23 / Chapter III. --- MODEL DEVELOPMENT --- p.25 / Centralization/Subsidiary Autonomy --- p.26 / Formalization --- p.28 / Norms of Information Sharing --- p.30 / Parent-subsidiary Relationship Effectiveness --- p.32 / Chapter IV. --- DATA AND METHODOLOGY --- p.35 / Study Context and Research Design --- p.35 / Sample and Sampling Procedures --- p.36 / Questionnaire Design and Measurement Scales --- p.38 / Measurement Scales of Endogenous Variables --- p.39 / Measurement Scales of Exogenous Variables --- p.41 / Control Variables --- p.42 / Measure Validation Procedure --- p.43 / Chapter V. --- DATA ANALYSIS AND RESULTS --- p.45 / Data Analysis Strategies --- p.45 / Tests of Hypotheses --- p.46 / Direct Effects on Communication Frequency and Quality --- p.46 / Predictors of the Effectiveness of Parent-subsidiary --- p.46 / Relationship --- p.48 / Communication Quality as a Mediator --- p.48 / Contingent Effects --- p.50 / Chapter VI. --- DISCUSSION AND CONCLUSION --- p.52 / Discussion --- p.52 / Theoretical Contributions --- p.57 / Managerial Implications --- p.60 / Limitations of this Research and Directions for Future Research --- p.62 / Conclusion --- p.64 / TABLE 1-23 --- p.65 / FIGURE 1-4 --- p.92 / BIBLIOGRAPHY --- p.96 / APPENDICES --- p.112 / APPENDIX I. An Introduction Letter --- p.112 / APPENDIX II. Project Summary --- p.113 / APPENDIX III. Questionnaire --- p.114

This paper empirically tests a theory laid out in Scholes et al. (2015, p. 315) that the U.S. worldwide tax system reduces the incentive of U.S. parent companies to be tax aggressive in their foreign subsidiaries. Investors subject to a worldwide tax system pay taxes on their worldwide income, regardless of the origin thereof. Therefore, a U.S. investor pays the difference between the effective tax payment abroad and the higher U.S. statutory tax when profits are repatriated. In contrast, investors subject to territorial tax systems gain the full tax savings from being tax aggressive abroad. Our results show that U.S.-owned foreign subsidiaries have a by 1.2 percentage point higher average GAAP effective tax rate (ETR) compared to subsidiaries owned by foreign investors from countries with a territorial system. We contribute to the literature by showing a mechanism, other than cross-country profit shifting, why U.S. multinational companies have higher GAAP ETRs than multinationals subject to territorial tax systems. (authors' abstract) / Series: WU International Taxation Research Paper Series

The present study investigates the phenomenon of organisational acculturation of Egyptian Host Country National middle managers working in three foreign subsidiaries of US, UK, and Swedish MNCs. Host Country National staff (HCNs) are those who work in foreign subsidiaries established in their own countries. HCNs are exposed to the organisational culture of the MNC which is affected by the national culture of the parent company. Accordingly, the concept of cultural adaptation, or organisational acculturation, has been stressed as an essential process for MNCs to deal with problems arising from cultural differences and achieve cross-cultural effectiveness. The topic of the present study is an understudied topic and only few studies addressed the acculturation of HCNs, most of which within the context of Asian-only cultures. The study used a multiple case design and the data were collected using a mixed methods design in which both quantitative and qualitative methods were used. The study was conducted in two phases; the first phase was to compare the work values of the Egyptian middle managers and their UK, US, and Swedish expatriates using a questionnaire on work values, in order to find similarities or differences in work values between the Egyptian managers and their expatriates. To measure the work values of the host national culture, the study used a comparison group of Egyptian middle managers in three local Egyptian firms. In the second phase, in-depth interviews and observation were conducted with a number of Egyptian middle managers who were found to have work values significantly similar to or different from their expatriates work values in the three subsidiaries. This phase was conducted in order to further examine the acculturation phenomenon, and to understand the influence of the Egyptian national culture and the type of control mechanisms used by MNCs on the acculturation process. The results showed that some acculturation effects might have occurred in some work values of Egyptian managers, while other work values might have not been influenced due to the strong effect of the Egyptian national culture. Also, the study found that Egyptians needed both formal bureaucratic and informal cultural mechanisms of control, though with more stress on the formal bureaucratic ones.

O presente estudo procurou compreender a transferência, o desenvolvimento e o reconhecimento das competências das subsidiárias. O objetivo principal foi entender o modelo de gestão da corporação, determinante para o fenômeno da transferência, desenvolvimento e reconhecimento das competências. O modelo proposto abordou a importância das diretrizes estratégicas da matriz na relação com as subsidiárias (autonomia, integração, orientação empreendedora), a gestão da subsidiária (iniciativa própria) e a gestão da relação da subsidiária com o ambiente externo (contexto competitivo e a rede externa). Serviu de base para a elaboração desses pressupostos a teoria da visão baseada em recursos e capacidades dinâmicas; os modelos estratégicos das multinacionais em conjunto com a teoria evolucionária do papel das subsidiárias; e as teorias recentes acerca das multinacionais emergentes. Para testar os pressupostos foi conduzido um survey com as subsidiárias de multinacionais brasileiras. De 46 empresas multinacionais brasileiras identificadas, 29 aceitaram participar da pesquisa. Estas multinacionais tinham 93 subsidiárias para as quais foram enviados questionários, retornando a resposta de 66 subsidiárias. De modo geral os resultados mostram a importância das variáveis ambiente externo para a transferência, desenvolvimento e reconhecimento de competências. Deve ser salientada a necessidade de iniciativas das subsidiárias para a criação de competências não-locais em contraposição às competências específicas e locais. Os resultados mostram também como diferentes modelos de gestão refletem na presença de diferentes tipos de competências nas subsidiárias. Conclui-se que a transferência, desenvolvimento e reconhecimento de competências das subsidiárias figuram como um dos fatores essenciais para a competitividade das multinacionais brasileiras. Isso implica que as multinacionais brasileiras devem enxergar as subsidiárias como fonte de competências superado o fato da empresa ter nascido no país errado e exaltando os modelos da estratégia transnacional e metanacional como guias para os seus modelos de gestão. / The current study tried to understand the transference, the development and the recognition of the competences of the subsidiaries. The main objective was to understand the model of management of the corporation, important for the phenomenon of the transference, development and recognition of the competences. The related model approached the importance of the strategic lines of direction of the headquarters in the relation with the subsidiary (autonomy, integration, entrepreneurial orientation), the management of subsidiary (initiatives) and the management of the relation of the subsidiary with the external environment (competitive context and the business network). The dynamic theory of the resource based view was considered as base for the elaboration of these purposes; the strategic models of the multinationals together with the evolutionary theory of the role of the subsidiaries; and the recent theories concerning the emerging multinationals. In order to test the purposes, a survey was conducted with the subsidiaries of the Brazilian multinationals. Twenty nine out of forty six identified Brazilian multinational companies, accepted to participate in the survey. These multinational companies had 93 subsidiaries for which questionnaires were sent, and from which 66 were answered. In general, the results show an the importance of the variable external environment for the transference, development and recognition of competences. The necessity of initiatives of the subsidiaries for the creation of non-local competences in contraposition to the specific and local competences must be pointed out. The results also show how different models of management reflect in the presence of different types of competences in the subsidiaries. As a conclusion, the transference, development and recognition of competences of the subsidiaries appear as one of the essential factors for the competitiveness of the Brazilian multinationals. This implies that the Brazilian multinationals must see the subsidiaries as source of competences considering the fact of the company has been born in the wrong country and emphasizing the models of the transnational and metanational strategy as guides for its models of management.