Diplomová práce má za cíl navrhnout koncept účinné přípravy expatriotů na jejich působení v České republice. K dosažení tohoto cíle byla zvolena kombinace studia relevantních teoretických rámců a provedení vlastního výzkumu v podobě dotazníkového šetření o délce 35 otázek. Dotazník byl předložen expatriotům působícím v České republice. Navržený koncept lze uplatnit na přípravu expatriotů vyslaných mezinárodními firmami a expatriotů, kteří mají záměr působit v ČR z vlastní iniciativy.

Hlavním cílem této diplomové práce je navrhnout efektivní přípravu pro expatrioty na profesionální působení v Albánské republice. Pro dosažení tohoto cíle autorka práce naplní jednotlivé cíle. Nejprve bude prozkoumána teorie dané problematiky a také související výzkumy. Hlavním cílem analytické části práce je provést dotazníkový výzkum mezi expatrioty, kteří v současnosti pracují nebo v milulých letech pracovali v Albánii a analyzovat jeho výsledky.

<p><strong>Frågeställningar:</strong> Hur använder svenska multinationella företag expatriering? Hur fungerar expertskatten i förhållande till dess syfte? Vilka konsekvenser medför användandet eller icke-användandet av expertskatten för företagen?</p><p><strong>Syfte:</strong> Syftet är att undersöka hur svenska multinationella företag använder sig av expatriering som kompetensförsörjning och i det perspektivet utreda huruvida expertskatten fungerar i förhållande till dess syfte.</p><p><strong>Metod:</strong> En tvärsnittsundersökning genomfördes vid insamling av det empiriska materialet. Primärdata samlades in med hjälp av intervjuer från tre undersökningsföretag. Viss kompletterande sekundärdata har även bidragit till undersökningen.</p><p><strong>Slutsatser:</strong> Vid de tillfällen då företagen inte kan tillgodose sitt kärnkompetensbehov på en lokal marknad är expatriering en metod att tillgå. Expatriering leder då till en kunskapsförflyttning över de nationella gränserna. Samtliga undersökningsobjekt ställer sig positiva till användandet av expatriering och använder det främst vid behovsdrivna uppdrag. Företagen använder sig av expatriering vid både korta och långa uppdrag. Expatriering är en anställningsform som är förknippad med mycket höga kostnader för företagen och för att kunna behålla konkurrenskraften på de internationella marknaderna finner företagen det absolut nödvändigt med politiska incitament i form av skattelättnader för att kompetensförsörjningen fortsättningsvis ska kunna fortsätta. Det politiska incitament som idag förekommer i form av expertskatten har visat sig inte nyttjas i särskilt stor utsträckning av olika anledningar och med anledning av detta ställer vi oss kritiska till om expertskatten verkligen fungerar i förhållande till dess syfte.</p> / <p><strong>Problem:</strong> How do Swedish multinational companies use expatriation? How does the tax relief for foreign key personnel function in relation to its purpose according to the companies? What consequences does the use or non-use of tax relief for foreign key personnel according to the companies?</p><p><strong>Purpose:</strong> The purpose is to examine how Swedish multinational companies use expatriation as maintenance of competence and in that perspective, analyze whether the tax relief for foreign key personnel function in relation to its purpose.  </p><p><strong>Method:</strong> A cross-sectional survey was conducted for collection of the empirical material. Primary data were collected through interviews from three companies. Some additional secondary data have also contributed to the study.  </p><p><strong>Conclusion:</strong> At times when companies are not being able to meet their core competencies necessary for a local market, expatriation is a method available to use. Expatriation leads to a knowledge transfer across national borders. All survey items are in favor of using expatriation and use it primarily when they have a need-driven mission. The companies use expatriation at both short and long-term missions. Expatriation is associated with very high costs and to maintain competitiveness on international markets, the companies find it absolutely necessary to be able to use political incentives in the form of tax relief for foreign key personnel. The political incentives that currently exist in the form of tax relief for foreign key personnel have been identified as not used to any great extent for various reasons. Because of the results in this thesis we are critical about whether the tax relief for foreign key personnel actually works in relation to its purpose.</p>

Frågeställningar: Hur använder svenska multinationella företag expatriering? Hur fungerar expertskatten i förhållande till dess syfte? Vilka konsekvenser medför användandet eller icke-användandet av expertskatten för företagen? Syfte: Syftet är att undersöka hur svenska multinationella företag använder sig av expatriering som kompetensförsörjning och i det perspektivet utreda huruvida expertskatten fungerar i förhållande till dess syfte. Metod: En tvärsnittsundersökning genomfördes vid insamling av det empiriska materialet. Primärdata samlades in med hjälp av intervjuer från tre undersökningsföretag. Viss kompletterande sekundärdata har även bidragit till undersökningen. Slutsatser: Vid de tillfällen då företagen inte kan tillgodose sitt kärnkompetensbehov på en lokal marknad är expatriering en metod att tillgå. Expatriering leder då till en kunskapsförflyttning över de nationella gränserna. Samtliga undersökningsobjekt ställer sig positiva till användandet av expatriering och använder det främst vid behovsdrivna uppdrag. Företagen använder sig av expatriering vid både korta och långa uppdrag. Expatriering är en anställningsform som är förknippad med mycket höga kostnader för företagen och för att kunna behålla konkurrenskraften på de internationella marknaderna finner företagen det absolut nödvändigt med politiska incitament i form av skattelättnader för att kompetensförsörjningen fortsättningsvis ska kunna fortsätta. Det politiska incitament som idag förekommer i form av expertskatten har visat sig inte nyttjas i särskilt stor utsträckning av olika anledningar och med anledning av detta ställer vi oss kritiska till om expertskatten verkligen fungerar i förhållande till dess syfte. / Problem: How do Swedish multinational companies use expatriation? How does the tax relief for foreign key personnel function in relation to its purpose according to the companies? What consequences does the use or non-use of tax relief for foreign key personnel according to the companies? Purpose: The purpose is to examine how Swedish multinational companies use expatriation as maintenance of competence and in that perspective, analyze whether the tax relief for foreign key personnel function in relation to its purpose.   Method: A cross-sectional survey was conducted for collection of the empirical material. Primary data were collected through interviews from three companies. Some additional secondary data have also contributed to the study.   Conclusion: At times when companies are not being able to meet their core competencies necessary for a local market, expatriation is a method available to use. Expatriation leads to a knowledge transfer across national borders. All survey items are in favor of using expatriation and use it primarily when they have a need-driven mission. The companies use expatriation at both short and long-term missions. Expatriation is associated with very high costs and to maintain competitiveness on international markets, the companies find it absolutely necessary to be able to use political incentives in the form of tax relief for foreign key personnel. The political incentives that currently exist in the form of tax relief for foreign key personnel have been identified as not used to any great extent for various reasons. Because of the results in this thesis we are critical about whether the tax relief for foreign key personnel actually works in relation to its purpose.

Dans un contexte de concurrence exacerbée pour les meilleurs jeunes diplômés du marché, les Graduate Programmes (GP) s’imposent progressivement au niveau international comme le modèle de référence dans la gestion de ces populations. Or, ces programmes de recrutement, d'intégration, de formation et de développement semblent négligés par la recherche en sciences de gestion. Pour combler cette lacune, nous mobilisons dans cette thèse le courant de la Stratégie comme Pratique (SCP) afin d’explorer en détail la dynamique de mise en place d’un tel programme dans une banque de financement de d’investissement française.Plus concrètement, nous étudions le contexte d’émergence de ce programme et les praxis et activités quotidiennes entreprises par les praticiens RH pour élaborer et déployer ces dispositifs. Nous explorons de même les pratiques qui constituent un GP du point de vue de la SCP et les apports, limites et conditions propices à un tel programme. Ce faisant, nous dressons un portrait approfondi d’un concept incontournable dans la gestion contemporaine des jeunes diplômés. Plus généralement, nous revendiquons l'intérêt d'accorder une place centrale à la SCP dans la compréhension de l’activité RH des organisations. / In the current context of extreme competition for the best young Graduates available on the market, Graduate Programmes (GP) are becoming the model of reference in the management of this population at an international level. However, these recruitment, integration, training and development programmes seem overlooked by management research. We mobilize here the strategy-as-practice (SAP) approach to explore in detail the dynamics of implementation of such a programme in a French corporate and investment bank.More concretely, we study the context of emergence of this programme and the day-to-day praxis and activities of HR practitioners in the design and implementation of this programme. We also explore the practices that constitute a GP from the SAP perspective and the benefits, limits and suitable conditions for such a programme. Doing that, we propose a sound portrayal of a key concept in Graduate management nowadays. We therefore claim the importance to be given to SAP in the study of corporate HR activities in the coming years.

現代化企業的經營模式已轉變成國際化、全球化經營，而外派人才之培養與訓練是維繫海外據點戰力持續的要素。本研究探討資深駐外經理人員在工作上的現實挑戰，補充學術上的理論探討；欲探討下列的主要問題： (一)駐外經理人員如何因應工作上的挑戰？ (二)駐外經理人員如何與總公司互動？ (三)駐外經理人員如何適應駐在地的工作與生活？ 透過多國企業策略、國際人力資源管理、海外派遣與海外適應的文獻探討，採用個案研究法作為研究方法，對於訪談對象（六位資深的駐歐、駐美經理人員）進行深度訪談，輔以八家個案公司的次級資料，利用實務訪談進行個案對象的深入研究探討。 本研究的主要發現是： (一)駐外經理人員其人際關係網絡（在駐在地、以及在總公司）與工作績效的關係緊密。 (二)駐外經理人員必須與總公司建立有效的互動平臺。 (三)駐外經理人員要能充分融入當地文化，並且先找到對的人（部屬、工作夥伴），再決定做甚麼；要使員工認同總公司的企業文化，以收長治久安之效。 (四)駐外經理人員在領導、管理當地員工時，要視情境而靈活運用不同的作風。 (五)管理當地的員工，要按部就班將其塑造成為高績效團隊，依次展開任務；遇到狀況，深思熟慮後就要明快行事。 (六)資深駐外經理人員的中長期生涯規劃，要未雨綢繆、自立自強。 本研究的結論是： (一)外派人員隨時面對全球資源整合及地方回應的雙重壓力，必須要有敏銳的洞察力、深謀遠慮的遠見與憂患意識；任務的細部展開包括：駐在地的領導管理以及母公司的溝通協調。善於利用周遭可及的資源，特別是當地的人際網絡關係，以及總公司專業團隊的支援。 (二)外派人員與總公司的關係，平日即要積極培養經營，以塑造良好的合作氛圍，包括：事務性質的各功能別對應窗口，和策略層級的主管討論議題。與日常作業的連絡對象要建立默契和勤於互動－“朝中有人好辦事”，正式與非正式的資訊管道交織，以全盤瞭解情勢。 (三)跨文化適應是外派人員的關鍵要件，個人面會自我調整心理面與生理面，積極適應海外不同環境的工作與生活；配偶與子女則是最大的甜蜜負擔，要以家庭凝聚的力量，支持每一個成員順利適應新環境、新挑戰；瞭解以及尊重當地文化，並且盡快融入當地的情境，進入當地的社群。

Submitted by Cristiane Oliveira (cristiane.oliveira@fgv.br) on 2011-05-25T13:14:27Z No. of bitstreams: 1 71070100709.pdf: 1265082 bytes, checksum: 070a25cf2202e955a865b4bea384ff19 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia(suzinei.garcia@fgv.br) on 2011-05-25T13:44:06Z (GMT) No. of bitstreams: 1 71070100709.pdf: 1265082 bytes, checksum: 070a25cf2202e955a865b4bea384ff19 (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia(suzinei.garcia@fgv.br) on 2011-05-25T13:45:55Z (GMT) No. of bitstreams: 1 71070100709.pdf: 1265082 bytes, checksum: 070a25cf2202e955a865b4bea384ff19 (MD5) / Made available in DSpace on 2011-05-25T14:43:24Z (GMT). No. of bitstreams: 1 71070100709.pdf: 1265082 bytes, checksum: 070a25cf2202e955a865b4bea384ff19 (MD5) Previous issue date: 2011-02-23 / International assignments of executives continues to be essential for the internationalization of the enterprises, control of subsidiaries, knowledge transference, international business and it seems that the number of expatriates in the world shows no signs of slowing down. The international literature on expatriation has shown the intercultural adjustment as the determinant factor of the expatriate’s success in his/her international assignment. The model of international adjustment from Black et al. (1991) is the reference for empirical research and practical recommendations involving policies of international human resource management. According to this model without intercultural adjustment, the expatriate will not be effective and will fail in his/her international assignment. The intercultural adjustment is a multidimensional construct that have been depicted in many ways, but it also has been little explored and not sufficiently explained. Under this context, the Japanese expatriates are taken as examples of success in international assignment due to their lowest failure rates in the world (TUNGLI; PEIPERL, 2009). However, the research's results show that intercultural adjustment does not seen to be relevant to the their success in international assignments, which contradicts the literature on this theme. In this thesis the author carried out a methodological approach based on exploratory and qualitative research and observed that the process of Japanese expats' intercultural adjustment does not follow the Black et al.(1991a) model’s recommendations and logic. Three groups of expatriates (Bulletproof, Adventurer, Conformist) were also identified so that it allowed a profound analysis of the organizational and individual factors that facilitate and also difficult their intercultural adjustment. / A expatriação de executivos continua sendo essencial para a internacionalização de empresas, controle de subsidiárias, transferência de conhecimentos, negócios internacionais e não há tendência de queda do número de expatriados no mundo. A literatura internacional em expatriação tem apresentado o ajustamento intercultural como fator determinante do sucesso do expatriado em sua missão internacional. O modelo de Black et al.(1991) de ajustamento internacional é a referência das pesquisas empíricas e recomendações gerencialistas em torno de políticas de administração de recursos humanos internacionais. De acordo com este modelo, sem ajustamento intercultural o expatriado não será efetivo e falhará em sua missão internacional. O ajustamento intercultural é um construto multidimensional que tem sido operacionalizado de várias maneiras, mas também pouco explorado e não suficientemente explicado. Sob esse contexto, os expatriados Japoneses são tidos como exemplos de sucesso devido as suas baixas taxas de falhas em missões internacionais no mundo (TUNGLI;PEIPERL,2009). No entanto, os resultados da pesquisa mostram que o ajustamento intercultural não parece ser relevante para o sucesso desses expatriados, contrariando a literatura sobre o tema. Este tese se utilizou de uma metodologia de pesquisa de caráter exploratório e qualitativo e após a análise de conteúdo das entrevistas de trinta e sete expatriados, observou-se que o processo de ajustamento intercultural para os expatriados japoneses no Brasil não segue as recomendações e a lógica do modelo de Black et al. (1991). Identificou-se também três grupos (Blindados, Aventureiros e Conformados) de expatriados que permitiram uma análise profunda dos fatores organizacionais e pessoais que facilitam e dificultam o ajustamento intercultural.

Cette thèse porte sur le rôle des capacités dynamiques dans le processus d’internationalisation des entreprises chinoises depuis l’entrée de la Chine dans l’Organisation mondiale du commerce en 2001 alors que ces entreprises ne disposaient pas d’avantages concurrentiels préalables clairs par rapport à leurs concurrents occidentaux. L’étude de trois multinationales chinoises – Haier Group, Huawei Technologies et TCL Corporation – est menée dans le cadre théorique des capacités dynamiques (Dynamic Capability View - DCV). Elle vise à identifier la nature et les fondations des capacités dynamiques développées par ces entreprises au cours de leur processus d’internationalisation. Ce processus est caractérisé par la combinaison d'un investissement très significatif en innovation technologique et d’une internationalisation accélérée contribuant conjointement à la création d’un avantage concurrentiel durable. Ces deux dimensions de la stratégie des entreprises bénéficient d'un fort soutien du gouvernement chinois. / This thesis focuses on the role of dynamic capabilities in the internationalization process of Chinese corporations since China’s entry into the World Trade Organization in 2001, even though these companies did not have a clear prior competitive advantage over their Western competitors. The study of three Chinese multinational enterprises – the Haier Group, Huawei Technologies and TCL Corporation – is conducted in the framework of the Dynamic-Capability View (DCV). It aims at identifying the nature and the foundations of the dynamic capabilities developed by these corporations during the internationalization process.This process is characterized by the combination of a significant investment in technological innovation and an accelerated internationalization, jointly contributing to creating and sustaining of competitive advantage. These two elements of the corporate strategies benefit from the strong support of the Chinese government.

Cette thèse porte sur le rôle des capacités dynamiques dans le processus d’internationalisation des entreprises chinoises depuis l’entrée de la Chine dans l’Organisation mondiale du commerce en 2001 alors que ces entreprises ne disposaient pas d’avantages concurrentiels préalables clairs par rapport à leurs concurrents occidentaux. L’étude de trois multinationales chinoises – Haier Group, Huawei Technologies et TCL Corporation – est menée dans le cadre théorique des capacités dynamiques (Dynamic Capability View - DCV). Elle vise à identifier la nature et les fondations des capacités dynamiques développées par ces entreprises au cours de leur processus d’internationalisation. Ce processus est caractérisé par la combinaison d'un investissement très significatif en innovation technologique et d’une internationalisation accélérée contribuant conjointement à la création d’un avantage concurrentiel durable. Ces deux dimensions de la stratégie des entreprises bénéficient d'un fort soutien du gouvernement chinois. / This thesis focuses on the role of dynamic capabilities in the internationalization process of Chinese corporations since China’s entry into the World Trade Organization in 2001, even though these companies did not have a clear prior competitive advantage over their Western competitors. The study of three Chinese multinational enterprises – the Haier Group, Huawei Technologies and TCL Corporation – is conducted in the framework of the Dynamic-Capability View (DCV). It aims at identifying the nature and the foundations of the dynamic capabilities developed by these corporations during the internationalization process.This process is characterized by the combination of a significant investment in technological innovation and an accelerated internationalization, jointly contributing to creating and sustaining of competitive advantage. These two elements of the corporate strategies benefit from the strong support of the Chinese government.