Thesis advisor: Ana M. Martinez-Aleman / As online education continues to grow in the United States, few studies have investigated how faculty members perceive their instructional roles and their organizations to be changing as a result. This qualitative study is based on interviews with twenty-two faculty members from public and private non-profit institutions across the United States, and found that faculty members perceived the course design process, interactions with their students, and their own approach to teaching all changed substantially in the online context, typically in ways that inclined them to see these efforts as higher quality than their on ground teaching endeavors. Despite this, faculty members did not perceive that their departments or their institutions changed very much as a result of online education, and determined that institutional motivations for online education were consistent with typical market-aligned non-profit approaches to higher education in the United States (e.g., based on competition, student demand, and expanding institutional reach). Moreover, this market-aligned inclination identified by faculty members aligns well with Slaughter and Rhoades’ (2004) theory of academic capitalism. / Thesis (PhD) — Boston College, 2020. / Submitted to: Boston College. Lynch School of Education. / Discipline: Educational Leadership and Higher Education.

Research problem: The purpose of this study is to extend existing knowledge on the determinants of sustainability reporting. Institutional theory, legitimacy theory, CSR and TBL are used to find out if: (1) audit firms’ sustainability reports are an influencing factor on non-audit firms’ sustainability reports, (2) if audit firms’ sustainability reports are an influencing factor on their clients’ sustainability reports. Methodology: To find out if there is a relationship between the content in sustainability reports of audit firms and non-audit firms, the study conducts a content analysis using a quantitative strategy and a deductive approach. The sample consists of three of the Big 4 audit firms as well as 30 Swedish publicly listed companies, small and large cap. Their sustainability reports are analyzed from 2010 to 2020. Conclusion: The findings show that, first, firms do imitate audit firms when they issue sustainability reports, thus a case of mimetic isomorphism can be concluded. Second, clients of audit firms do not imitate their external auditors more than other audit firms when issuing their sustainability reports.

Made available in DSpace on 2016-03-15T19:26:38Z (GMT). No. of bitstreams: 1 Sidnei Augusto Mascarenhas.pdf: 578132 bytes, checksum: 19f781c8d0a382d8bdb644280fd58dfa (MD5) Previous issue date: 2008-06-20 / Fundo Mackenzie de Pesquisa / This study has been carried out to establish a positive relation between organizational environment and mimetic isomorphism in organizations located at State of São Paulo, Brazil. Research method was survey. Environmental dimension was based on IBGE and RAIS data base researched by researchers from Universidade Presbiteriana Mackenzie. Data about institutional isomorphism was obtained through a questionnaire. Fifteen organizations from six different CNAE sectors and thirty nine managers from level 1 or 2 were considered. Data was analyzed through multivariate regression and confirmed initial hipotese. / O objetivo do presente trabalho é verificar a relação entre o ambiente técnico e o isomorfismo mimético em empresas sediadas no Estado de São Paulo. Os dados sobre as dimensões do ambiente foram obtidos do banco de dados do IBGE e RAIS por pesquisadores da Universidade Presbiteriana Mackenzie. Os dados sobre o isomorfismo institucional foram colhidos via aplicação de questionário fechado. Foram estudadas 15 organizações escolhidas de seis diferentes setores da indústria de transformação totalizando 39 respondentes (gestores dos níveis I e II). A análise efetuada por regressão multivariada evidenciou a relação existente entre a ambigüidade de meios e os ambientes dinâmicos e pouco munificentes.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2016-04-08T17:15:05Z No. of bitstreams: 1 otaciliodesapereirabessa.pdf: 2359128 bytes, checksum: bb73abc6e0553c93f54e5d5a1077cf41 (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2016-04-24T03:40:18Z (GMT) No. of bitstreams: 1 otaciliodesapereirabessa.pdf: 2359128 bytes, checksum: bb73abc6e0553c93f54e5d5a1077cf41 (MD5) / Made available in DSpace on 2016-04-24T03:40:18Z (GMT). No. of bitstreams: 1 otaciliodesapereirabessa.pdf: 2359128 bytes, checksum: bb73abc6e0553c93f54e5d5a1077cf41 (MD5) Previous issue date: 2013-10-28 / Há a possibilidade de envolver a sociedade, a comunidade, nas lutas pela valorização da educação pública, do magistério e dos educadores. As comunidades locais e circunvizinhas às unidades escolares podem se envolver de forma positiva e intensa nesse processo e para isso precisa ser alertada para o tema. Através do uso da Teoria de Stakeholders, a comunidade, através dos grupos que a constitui pode ser mobilizada e sensibilizada a canalizar parte de suas forças para que esse objetivo possa ser alcançado. É com essa perspectiva que as ações propostas neste Plano de Ação Educacional (PAE), possam sensibilizar e mover atores sociais, previamente selecionados e de relevante atuação no ambiente social e que possam dar visibilidade, de forma positiva, a instituição escolar e à educação pública como um todo. Como suporte à Teoria de Stakeholders foram utilizados conceitos como os de brainstorming e mobilização social junto à comunidade escolar e modelos de seleção de stakeholders sugeridos por Lyra (2009) para identificar o grau de reciprocidade que os grupos identificados exercem sobre a comunidade, sobre a escola e o inverso dessa situação. A partir da gestão escolar do CAIC Maria Alves Carioca, uma escola estadual, localizada na periferia de Fortaleza foi a escola escolhida como piloto, para o desenvolvimento de um plano de ações que visam o envolvimento dos grupos constituídos na defesa de uma causa. Acredita-se que de uma vez bem sucedido e através de um processo conhecido como Isomorfismo Mimético essas atitudes possam se expandir para outras unidades e comunidades escolares. / There is the possibility of involving society , the community , the struggles for the valuation of public education , the teaching and educators. Local communities and the surrounding school units may engage positively and intense in this process and it needs to be alerted to the issue . Through the use of the Theory of Stakeholders, the community , through the groups that is can be mobilized and sensitized to channel part of their forces to which this goal can be achieved . It is with this perspective that the actions proposed in this Plan of Action Education ( PAE ) , can sensitize and social actors move previously selected and relevant activities in the social environment and can provide visibility , positively , the school institution and public education as a whole. How to support the Theory of Stakeholders we used concepts such as brainstorming and social mobilization with the school community and stakeholder selection models suggested by Lyra (2009 ) to identify the degree of reciprocity that the groups identified have on the community , on school and the inverse of this situation. From the school management of the CAIC Maria Alves Carioca , a state school in the outskirts of Fortaleza was chosen as a pilot school for the development of an action plan aimed at the involvement of the groups formed in defense of a cause . It is believed that once successful and through a process known as Mimetic Isomorphism these attitudes may expand to other units and school communities .

The fashion industry is the third largest manufacturing industry in the world. Companies’ sustainability reports contain the organization's social, economic and environmental work. Comparability is a necessary principle for stakeholders to make investment decisions between companies based on their sustainability reports. Voluntary sustainability reporting has recently become more common. Furthermore, states årsredovisningslagen (ÅRL) in Sweden that certain companies are obliged to prepare sustainability reports. In the US, on the other hand, there are no requirements for companies to report about sustainability. The comparability between companies' sustainability reports is improved by following Global Reporting Initiative (GRI) standards. The purpose of the study is to make a comparison between Swedish and American companies' sustainability reports and within each country in the fashion industry. The aim is to see how well companies’ sustainability reports in the US and Sweden follow the principle of comparability in terms of indicators in GRI's standards. To investigate this, a quantitative and qualitative method have been used. Theories used in the investigation to study comparability in American and Swedish clothing companies are the institutional theory and the legitimacy theory. The study shows that comparability is generally deficient between the US and Sweden and within each country. Worst comparability was found between Sweden and the US but within each country, Sweden had the best comparability

Bakgrund och problem: Bolagisering är ett växande fenomen inom svenska kommuner där övergången till ett kommunalt bolag innebär en rad förändringar inom verksamheten såsom tillämpning av aktiebolagslagen och en förändrad styrkedja. Motiven bakom bolagisering omfattas av att öka effektiviteten i verksamheten samtidigt som kostnadsreduceringar kan uppnås. Däremot presenteras även en rad risker som reformeringen kan medföra såsom en minskad insyn i det kommunala bolaget till följd av en separation av kontroll och ägande samt att bolaget driftar från kommunen. Till följd av den kritik som riktats mot bolagisering så kan lämpligheten ifrågasättas i specifika kontexter samt vilka faktorer som påverkat beslutet att genomföra reformeringen.  Syfte: Syftet med denna studie är att skapa förståelse för vilka faktorer som påverkar ett bolagiseringsbeslut i en vård- och omsorgsförvaltning samt om beslutet fastställts till följd av att andra kommuner tidigare genomfört en bolagisering.Metod:Denna studie är av kvalitativt slag där en abduktiv forskningsansats antagits. Vidare har en enfallsstudie genomförts där empirisk insamling skett dels genom semistrukturerade intervjuer men även genom dokumentgranskning.Slutsats: Bolagiseringsbeslutet i en vård- och omsorgsförvaltning baseras på ett erhållande av ekonomiska fördelar i form av gynnsammare mervärdesskatteregler. Vidare påvisas även att kommunernas samverkan påverkar beslutet att genomföra en bolagisering där en uttryckt efterliknelse präglat beslutsfattandet samt genomförandet. Bolagiseringen hade troligtvis inte uppdagats om inte en närliggande kommun genomfört reformeringen tidigare vilket påvisar betydande influenser kommunerna emellan. Metod: Denna studie är av kvalitativt slag där en abduktiv forskningsansats antagits. Vidare har en enfallsstudie genomförts där empirisk insamling skett dels genom semistrukturerade intervjuer men även genom dokumentgranskning.Slutsats: Bolagiseringsbeslutet i en vård- och omsorgsförvaltning baseras på ett erhållande av ekonomiska fördelar i form av gynnsammare mervärdesskatteregler. Vidare påvisas även att kommunernas samverkan påverkar beslutet att genomföra en bolagisering där en uttryckt efterliknelse präglat beslutsfattandet samt genomförandet. Bolagiseringen hade troligtvis inte uppdagats om inte en närliggande kommun genomfört reformeringen tidigare vilket påvisar betydande influenser kommunerna emellan. Slutsats: Bolagiseringsbeslutet i en vård- och omsorgsförvaltning baseras på ett erhållande av ekonomiska fördelar i form av gynnsammare mervärdesskatteregler. Vidare påvisas även att kommunernas samverkan påverkar beslutet att genomföra en bolagisering där en uttryckt efterliknelse präglat beslutsfattandet samt genomförandet. Bolagiseringen hade troligtvis inte uppdagats om inte en närliggande kommun genomfört reformeringen tidigare vilket påvisar betydande influenser kommunerna emellan. / Background and problem: Corporatization is a growing phenomenon in Swedish municipalities where the transition to a municipal company implicates a number of changes such as application of aktiebolagslagen and a changed control chain. The motives behind corporatization are to increase efficiency while enabling cost reduction. On the other hand, corporatization is also associated with risks such as a reduced insight in the municipal company due to separation of ownership and control and that the municipal company is being separated from the municipality. As a result of the criticism of corporatization, the adequacy has been questioned in specific industries as well as the factors that influence the decision to realize the reform.  Purpose: The purpose of this study is to create an understanding of the factors that influence a decision to corporatize a health- and social care administration and also if the decision was made as a result of other municipalities realizing the reform earlier. Method:  This study is of a qualitative nature where an abductive research approach has been adopted. Furthermore, a case study has been conducted where the empirical material is based on semi-structured interviews and document review. Conclusion: The decision to corporatize a health- and social care administration is based on beneficial VAT-regulations. Furthermore, it is also shown that a cooperation between municipalities affects the decision to realize a corporatization where an expressed imitation occurs regarding the decision-making as well as the implementation. If the nearby municipality would not have realized a corporatization the phenomenon would probably not have been discovered which demonstrates significant influences between the municipalities.  Method: This study is of a qualitative nature where an abductive research approach has been adopted. Furthermore, a case study has been conducted where the empirical material is based on semi-structured interviews and document review.  Conclusion: The decision to corporatize a health- and social care administration is based on beneficial VAT-regulations. Furthermore, it is also shown that a cooperation between municipalities affects the decision to realize a corporatization where an expressed imitation occurs regarding the decision-making as well as the implementation. If the nearby municipality would not have realized a corporatization the phenomenon would probably not have been discovered which demonstrates significant influences between the municipalities.

Submitted by Cláudia Sofia Frias Pinto (claudia.frias.pinto@gmail.com) on 2017-06-27T06:23:37Z No. of bitstreams: 1 Tese_versao final_Claudia Pinto.pdf: 799679 bytes, checksum: 10aa6c93a4f620e01be56339d699fe10 (MD5) / Rejected by Maria Tereza Fernandes Conselmo (maria.conselmo@fgv.br), reason: Claudia, boa noite. Por favor efetuar os ajustes abaixo: 1º folha: retirar acento do Getúlio Retirar a numeração das paginas em algarismos romanos, não enumerar as paginas. 4º folha: colocar data de aprovação da defesa Resumo em português antes do abstract Att. Tereza SRA on 2017-06-28T00:37:06Z (GMT) / Submitted by Cláudia Sofia Frias Pinto (claudia.frias.pinto@gmail.com) on 2017-06-28T01:54:39Z No. of bitstreams: 1 Tese_versao final_3_Claudia Pinto.pdf: 798014 bytes, checksum: da2ed9bf3f1617241933592b84cc5356 (MD5) / Approved for entry into archive by Maria Tereza Fernandes Conselmo (maria.conselmo@fgv.br) on 2017-06-28T17:00:17Z (GMT) No. of bitstreams: 1 Tese_versao final_3_Claudia Pinto.pdf: 798014 bytes, checksum: da2ed9bf3f1617241933592b84cc5356 (MD5) / Made available in DSpace on 2017-06-28T19:23:56Z (GMT). No. of bitstreams: 1 Tese_versao final_3_Claudia Pinto.pdf: 798014 bytes, checksum: da2ed9bf3f1617241933592b84cc5356 (MD5) Previous issue date: 2017-05-31 / Este estudo baseia-se na Visão baseada em instituições para explicar as decisões de posse das multinacionais da América Latina em aquisições internacionais. Analisamos especificamente (1) o efeito da distância institucional na posse adquirida, (2) os comportamentos miméticos relacionados com a posse das multinacionais da América Latina quando realizam aquisições internacionais e (3) se adquirir um negócio relacionado tem impacto na força da distância institucional e do isomorfismo mimético. Investigamos quatro níveis de fontes de imitação, incluindo a experiência anterior da própria empresa, empresas domésticas e estrangeiras, e competidores da mesma indústria. Os resultados dos testes empíricos, usando uma análise de regressão logística em uma amostra de 1.334 aquisições internacionais efetuadas por multinacionais da América Latina e uma amostra transversal de 567 aquisições internacionais da indústria da manufatura, durante um período de mais de 20 anos (1995-2015), apoiam o quadro baseado em instituições, com diferentes influências nas escolhas da posse nas aquisições internacionais. Os resultados mostram evidências de que as multinacionais preferem adquirir posse total quando investem em países institucionalmente mais distantes. Mais, confirmamos que os comportamentos miméticos das multinacionais relacionados à posse em aquisições internacionais ocorrem nos quatro níveis. Finalmente, a influência da distância institucional, imitação das empresas estrangeiras e dos competidores da mesma indústria são fortalecidos pela aquisição de um negócio relacionado, enquanto que o efeito de imitar as experiências anteriores da própria empresa e das empresas domésticas é enfraquecido pela aquisição de um negócio relacionado. Contribuímos para a Visão baseada em instituições da Estratégia internacional identificando os comportamentos miméticos específicos à posse adquirida pelas empresas quando se internacionalizam. Além disso, também contribuímos para a crescente literatura sobre multinacionais da América Latina, ou multilatinas, fornecendo um melhor entendimento acerca das suas estratégias em aquisições intenacionais. Usamos uma abordagem multinível para trazer uma nova compreensão de como as multinacionais da América Latina imitam as decisões de posse em aquisições internacionais. Para o estudo da posse, e especificamente da posse em aquisições internacionais, contribuímos com uma interpretação comportamental e consideramos o isomorfismo entre multinacionais, indo além dos determinantes convencionais como custos de transação, assimetria informacional ou incerteza. / This study draws upon the institution-based view to explain the ownership decisions by Latin American multinationals (LAMNCs) in cross-border acquisitions (CBAs). We specifically examine (1) the effect of institutional distance on the ownership acquired, (2) the mimicking behaviors regarding ownership of MNCs from Latin American countries when undertaking CBAs and (3) if acquiring a related business impact the strength of institutional distance and mimetic isomorphism. We endeavor into investigating four levels of imitation sources, including firms own prior experience, home and foreign firms, and industry competitors. The results of the empirical tests, using a logistic regression analysis on a sample of 1,334 CBAs by LAMNCs and a cross-sectional sample of 567 CBAs from the manufacturing industry, over a 20-year period (1995-2015), support an institutional-based framework with different influences in the ownership choices in CBAs. Our findings provide evidence that MNCs prefer to acquire full ownership when investing in institutionally distant countries. Furthermore, we confirmed that the mimicking behavior of MNCs pertaining to ownership in CBAs occurs at four levels. Finally, the influence of institutional distance, mimicking of foreign fims and industry competitors are strengthened by the acquisition of a related business, albeit the effect of mimicking own firm prior experiences and home firms is weakened by the acquisition of a related business. We contribute to the institution-based view of international strategy identifying the specific mimetic behaviors of firms’ internationalization ownership in foreign operations. Moreover, we also contribute to the burgeoning literature on LAMNCs, or multilatinas, by providing a better understanding of their strategies regarding CBAs. We use a multi level approach to bring a new understanding of how LAMNCs mimic ownership decisions in CBAs. To the study on ownership, and specifically ownership in CBAs, we contribute for a behavioral interpretation and consider isomorphism between MNCs, going beyond conventional determinants such as transaction costs, informational asymmetry or uncertainty.

Made available in DSpace on 2016-03-15T19:32:52Z (GMT). No. of bitstreams: 1 Vinicius Jose Ribeiro de Carvalho.pdf: 508933 bytes, checksum: 35f5bc3268f8eb84a3d4d15678926b51 (MD5) Previous issue date: 2015-02-03 / This study seeks to understand the utilization of EBITDA by Brazilian market professionals. EBITDA, which emerged in the 1970s in the United States as a tool to measure the operating performance of companies with heavy capital investments and / or highly leveraged companies, due to its success quickly spread throughout the world as an important proxy for cash flows. However, over the years the academic and professional community, as well as regulators and standard-setting bodies, raised a number of criticisms and warnings on its use, possibly greater than its virtues. Thus, was born the motivation of this work: why and how highly skilled and qualified professionals continue utilizing EBITDA in their daily work, despite its conceptual weaknesses? Additionally, there was the motivation to discuss an issue lacking depth in Brazil. This is a qualitative and exploratory study, conducted through interviews with a sample of professionals selected by convenience and the data analyzed by the content analysis technique, with ATLAS.ti software support. The results show that the professionals of the sample continue using EBITDA mainly for ease of use and calculation, and deem it a good measure of operating performance. However, in addition to several criticisms, also showed us that they continue to utilize EBITDA due to the lack of a good proxy for cash flow that has a similar cost-benefit relation. Finally, we identified that one of the probable reasons for its mass utilization lies in Mimetic Isomorphism, as analyzed by the New Institutional Sociology, or Neo-institutionalism. / Este trabalho buscou entender a utilização do EBITDA por profissionais atuantes no mercado profissional brasileiro. O EBITDA, que despontou na década de 1970 nos Estados Unidos da América como uma ferramenta para medir o desempenho operacional de empresas com pesados investimentos em capital intensivo e/ou empresas altamente alavancadas, devido ao seu sucesso rapidamente se disseminou por todo o mundo como uma importante proxy para fluxos de caixa. No entanto, ao longo dos anos a comunidade acadêmica e profissional, assim como órgãos reguladores e normatizadores, levantaram uma série de críticas e ponderações quanto ao seu uso, possivelmente maiores que suas virtudes. Assim, nasceu a motivação deste trabalho: por que e como profissionais tão gabaritados continuam utilizando o EBITDA em seu dia a dia, apesar de suas fragilidades conceituais? Também teve-se a motivação de discutir um tema pouco aprofundado no Brasil. Trata-se de um trabalho de cunho qualitativo e exploratório, realizado através de entrevista com amostra de profissionais selecionados por conveniência e com os dados analisados pela técnica de análise de conteúdo, com suporte do software ATLAS.ti. Os resultados apontaram que os profissionais da amostra continuam utilizando o EBITDA principalmente pela facilidade de uso e de cálculo, além de entenderem ser uma boa medida de desempenho operacional. No entanto, além das diversas críticas tecidas, apontam também que o utilizam devido a falta de uma boa proxy para fluxo de caixa que tenha custo benefício de utilização semelhante. Por fim, identificamos que uma das razões para sua utilização reside no Isomorfismo Mimético, conforme analisado pela Nova Sociologia Institucional, ou Neo-institucionalismo.

This study aims to explore the perspectives of the metropolitan regions’ social and/respective labor market administrations within organizational theoretical issues throughout a Scandinavian institutional analysis.  The study has been conducted with a triangulation method, which combines both qualitative and quantitative methods to increase the study's validity. Semi-structured interviews have been conducted with three administrative directors and three department heads from the regions Stockholm, Gothenburg, and Malmö. In addition, a questionnaire has been distributed to 60 respondents working within the social and/respective labor market administrations in the regions of Stockholm, Gothenburg, and Malmö to obtain a broader understanding of the organizational theoretical thoughts circulating within the administration. Of these respondents, 23 responded to the questionnaire. The study is based on a theoretical framework grounded in Scandinavian institutional theory. By analyzing the study´s empiricism through a discourse analysis and Scandinavian institutional theory, this research contributes to a broader understanding of organizational theoretical issues in a Swedish context within the social and/respective labor market administration.  The results of the study through the triangulation show that Stockholm’s and Gothenburg’s social respective labor market administrations have preserved stronger isomorphic traits compared to Malmö’s social and labor market administration, which has stronger traits of Scandinavian institutional theory. The tendencies from Scandinavian institutional theory in Malmö’s social and labor market administration point to the centralized reform that has been made there, which has meant that by merging the social and labor market administration, they have become such a large administration that the rigid way of governing (which to some extent led to decoupling, but also the spread of ideas and organizational change) has taken over too much, which has led the pendulum to swing back to a more trust-based governance as compensation for its size.  The differences between the regions suggest that they have different organizational structures, which affect their way of organizing and thus their scope of action. The study contributes to an increased understanding of how organizational theoretical issues are reflected within the social and/respective labor market administrations in the metropolitan regions of Sweden. / Denna studie syftar till att utforska storstadsregionernas social och/respektivearbetsmarknadsförvaltningars perspektiv på organisationsteoretiska frågor ur en skandinaviskinstitutionell analys. Studien har genomförts med en trianguleringsmetod, som kombinerar både kvalitativa ochkvantitativa metoder för att höja studiens validitet. Semistrukturerade intervjuer hargenomförts med tre förvaltningsdirektörer och tre avdelningschefer från regionernaStockholm, Göteborg och Malmö. Dessutom har en enkät distribuerats till 60 respondentersom arbetar inom social och/respektive arbetsmarknadsförvaltningarna i regionernaStockholm, Göteborg och Malmö för att erhålla en bredare förståelse för deorganisationsteoretiska tankarna som cirkulerar inom förvaltningen. Av dessa respondentersvarade 23 på enkäten. Studien baseras på ett teoretiskt ramverk som är grundat i skandinavisk institutionell teori.Genom att analysera studiens empiri genom en diskursanalys och skandinavisk institutionellteori, bidrar denna forskning till en bredare förståelse för organisationsteoretiska frågor i ensvensk kontext inom social och/respektive arbetsmarknadsförvaltningen. Studiens resultat genom trianguleringen påvisar att Stockholms och Göteborgs socialrespektive arbetsmarknadsförvaltningar bevarat starkare isoforma drag till skillnad frånMalmös social- och arbetsmarknadsförvaltning som har starkare drag av skandinaviskinstitutionell teori. Tendenserna från skandinavisk institutionell teori i Malmös social- ocharbetsmarknadsförvaltning pekar på den centraliserade reform som gjorts där som inneburitatt genom att social och arbetsmarknadsförvaltningen slagits samman har de blivit en så passstor förvaltning att det rigida sättet att styra (som till viss mån lett till löskopplingar, men ävenidéspridning och organisationsförändring) tagit över för mycket vilket lett pendeln att svängatillbaka till en mer tillitsbaserad styrning som kompensation för dess storlek. Skillnaderna mellan regionerna talar för att de har olika organisationsstrukturer, vilketpåverkar deras sätt att organisera sig och därmed deras handlingsutrymme. Studien bidrar tillen ökad förståelse för hur organisationsteoretiska frågor återspeglas inom socialoch/respektive arbetsmarknadsförvaltningarna i storstadsregionerna i Sverige.

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.