Thesis (Ph.D.)--University of Wollongong, 2007. / Typescript. Includes bibliographical references: leaf 326-372.

No description available.

Thesis (M.S.)--University of Wisconsin--Madison, 1966. / eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (doctoral)--Universität Hamburg, 1982. / Vita. Includes bibliographical references.

Zugl.: Aachen, Techn. Hochsch., Diss., 2005.

This thesis examines the transfer of HR practices in the Nigerian subsidiaries of MNCs from emerging countries. It aimed to address a number of gaps identified from the literature, especially as there is a dearth of study in this area in developing countries in contrast to developed countries. Specifically, the study attempts to shed light on the nature of the HR practices, the process of the transfer of HR practices, the factors that influence the transfer process and the role of HR in the transfer process. The study utilised 48 semi-structured interviews conducted between November 2012 and March 2015 in the Nigerian subsidiary of the four case companies. The data was predominantly gathered using an in-depth semi-structured interview of HR managers and specialists, line managers of other functional departments, senior managers and others who are involved with people-related issues on the nature of HRM policies applied in subsidiaries of MNCs from emerging economies and their approach to the management of their human resources in overseas subsidiaries. Generally, the findings from this study reveal that these MNC case companies display more similarities than differences. In particular, similarities were found to be the increasing emphasis on training and development, which was used to develop employees extensively, implementing standard appraisal systems which are more target-oriented and standardised communication. However, differences existed in the areas of compensation and benefits, and recruitment and selection. Additionally, expatriates are appointed in key positions and are used to facilitate the transfer of these practices. Furthermore, similarities and differences are influenced by a number of factors. Overall, the study’s findings contribute to knowledge in several ways. First, they extend knowledge on the convergence debate and show that there is convergence among EMNCs themselves and with western MNCs, and this convergence is with regards to the adoption of Anglo-Saxon practices that are known to be globally accepted standard practices. The study also contributes to the Upper Echelon Theory in that it confirms that the education and experience of top and senior managers affects the nature of HR practices adopted. This study can be extended into other contexts. Secondly, it contributes to knowledge on the approaches adopted by the MNCs and the findings reveal that various IHRM approaches could be used depending on the policy or practice that is considered of “strategic importance”. It reveals that an exportive approach was adopted by the parent companies.

The aim of this work is practical recommendations for effective integration of multinational companies to the Russian market, coming out of the theoretical basis studies. To meet the goals of this work the methods of data clustering, classification and identification of priority processes and events, method of comparable analysis and implementation of abroad expansion experience of the companies were used. As the main method of the country specifics analysis was chosen PESTLE-analysis. Conclusions and recommendations can be used to select the appropriate entrance form of the multinational company to the foreign market or expanding its international activities and gaining a foothold on the Russian market.

A presente tese de doutorado aborda o tema do planejamento tributário, aplicado à constituição e gestão de sociedades. Analisa-se o papel exercido pelo parágrafo único do artigo 116 do CTN, que supre uma lacuna da legislação brasileira, introduzindo a doutrina do abuso de formas de direito privado, de origem germânica, e adequando a legislação brasileira ao Estado Democrático de Direito, em que os princípios da legalidade e da livre iniciativa convivem, pacificamente, com os princípios da capacidade contributiva e da igualdade. Verifica-se, ainda, que a Lei Complementar n. 104/2001 estabelece um regime que nada tem a ver com o previsto no artigo 149, VII, do CTN. Examina-se, em seguida, a questão específica do abuso de formas de direito privado, em conexão com a teoria da causa do negócio jurídico e a relação desta com os artigos 421 e 187 do Código Civil. No que se refere especificamente à constituição e gestão de sociedades, procura-se identificar qual é a causa ou a função social do contrato de sociedade, com o objetivo de evidenciar de que forma as escolhas do contribuinte no exercício de sua atividade empresarial vinculam o Fisco. / The present thesis deals with the theme of tax planning, applied to the constitution and management of companies. The role of the single paragraph of article 116 from the National Tax Code is also analyzed, due to the fact that it remedies the omission of Brazilian legislation by introducing the so-called legal form abuse of private law doctrine, whose original creation harks back to Germany; in addition, this theory also conforms the Brazilian legislation to the Legal Democratic State, in which the principles of lawfulness and free enterprise cohabit, pacifically, with the principles of ability to pay and equality. Moreover, it can also be noticed that Supplementary Law n. 104/2001 establishes a regime that has nothing to do with article 149, VII of the National Tax Code. After that, the specific question of legal form abuse of private law doctrine is handled, in connection with the juristic acts cause theory and its relation to articles 421 and 187 from the Civil Code. When it comes down to the constitution and management of companies, the scope is to verify what the cause or social duty of the companys by-laws is, with the main objective of clarifying how the taxpayers choices during the practice of his activity peg the Tax Administration.

This thesis deals with the design of the project for the company XXX and application of project management methodology The theoretical part is devoted to project management, methods of project management, focusing on decision-making, planning and follow-up. The application part is devoted to a specific project to build a training center, business risk analysis and project financing.

A presente tese de doutorado aborda o tema do planejamento tributário, aplicado à constituição e gestão de sociedades. Analisa-se o papel exercido pelo parágrafo único do artigo 116 do CTN, que supre uma lacuna da legislação brasileira, introduzindo a doutrina do abuso de formas de direito privado, de origem germânica, e adequando a legislação brasileira ao Estado Democrático de Direito, em que os princípios da legalidade e da livre iniciativa convivem, pacificamente, com os princípios da capacidade contributiva e da igualdade. Verifica-se, ainda, que a Lei Complementar n. 104/2001 estabelece um regime que nada tem a ver com o previsto no artigo 149, VII, do CTN. Examina-se, em seguida, a questão específica do abuso de formas de direito privado, em conexão com a teoria da causa do negócio jurídico e a relação desta com os artigos 421 e 187 do Código Civil. No que se refere especificamente à constituição e gestão de sociedades, procura-se identificar qual é a causa ou a função social do contrato de sociedade, com o objetivo de evidenciar de que forma as escolhas do contribuinte no exercício de sua atividade empresarial vinculam o Fisco. / The present thesis deals with the theme of tax planning, applied to the constitution and management of companies. The role of the single paragraph of article 116 from the National Tax Code is also analyzed, due to the fact that it remedies the omission of Brazilian legislation by introducing the so-called legal form abuse of private law doctrine, whose original creation harks back to Germany; in addition, this theory also conforms the Brazilian legislation to the Legal Democratic State, in which the principles of lawfulness and free enterprise cohabit, pacifically, with the principles of ability to pay and equality. Moreover, it can also be noticed that Supplementary Law n. 104/2001 establishes a regime that has nothing to do with article 149, VII of the National Tax Code. After that, the specific question of legal form abuse of private law doctrine is handled, in connection with the juristic acts cause theory and its relation to articles 421 and 187 from the Civil Code. When it comes down to the constitution and management of companies, the scope is to verify what the cause or social duty of the companys by-laws is, with the main objective of clarifying how the taxpayers choices during the practice of his activity peg the Tax Administration.