[Truncated abstract] This study explored the use of English as a global language in multinational settings, particularly in regard to business contexts. The study was undertaken from an applied linguistics perspective with an education focus. An ethnographic approach, combining both qualitative and quantitative data-gathering techniques, was employed. An analysis of the language practices in two multinational companies, one in Malaysia and the other in Hong Kong, served to explore the global role of English. Such observation helped to identify the English and intercultural communication skills that business graduates will require to operate successfully in multinational contexts. Among the skills that were found to be important were the use of English for email communication; greater tolerance for and accommodation of the different accents and varieties of English; the ability to write informal reports in English; development of both oral and written communication skills in English to high levels; and the ability to work collaboratively with people from different national, cultural and linguistic backgrounds . . . More carefully considered teaching and learning approaches, which fully utilise the rich cultural diversity already existing in Australian universities, can assist the development of business graduates who will be more culturally sensitive and able to operate in international/ intercultural contexts. There is scope for further research on similar themes with other multinational companies in the same or different locations; there is also much scope for further work in the area of internationalisation of curriculum, which aims particularly to develop graduates’ intercultural communication skills to enable them to operate confidently in global and multinational settings.

Submitted by Gabriela Renata Rodrigues dos Santos (gabriela_rrs@hotmail.com) on 2017-06-01T16:35:01Z No. of bitstreams: 1 Dissertação_Gabriela Santos_ versaofinal_revisada1.pdf: 1477031 bytes, checksum: 06690dbbb087c5418d876194cb9a3a11 (MD5) / Approved for entry into archive by Pamela Beltran Tonsa (pamela.tonsa@fgv.br) on 2017-06-01T16:47:19Z (GMT) No. of bitstreams: 1 Dissertação_Gabriela Santos_ versaofinal_revisada1.pdf: 1477031 bytes, checksum: 06690dbbb087c5418d876194cb9a3a11 (MD5) / Made available in DSpace on 2017-06-02T13:26:00Z (GMT). No. of bitstreams: 1 Dissertação_Gabriela Santos_ versaofinal_revisada1.pdf: 1477031 bytes, checksum: 06690dbbb087c5418d876194cb9a3a11 (MD5) Previous issue date: 2017-04-25 / The purpose of this research is to analyses the professional path of black women in multinational companies in São Paulo. The research looked at the diversity polices that these companies their procedures practices and try to answer how that influence on the career path of black women. We used for theory perspective the studies of durable inequalities stablish in the organizations and in the societies of Charles Tilly (1999) associated with the theory discussion of intersectionality of oppressions that has occurred belonging the racial, gender and social class perspectives from the black feminism, consolidated for Patrícia Hill Collins (2000) and Kimberlé Crehshaw (1993), about the definitions of matrix of domination and intersectionality of oppressions from race, gender and social class perspectives. The research uses qualitative method such as life history and the method of analyses was the thematic analyses. Semi-structured questionnaire was applied with six black women worked in multinationals companies in São Paulo. We began for the analyses of the black women path in the companies and about the process, polices of diversity promotion for identify the socio-organizational aspects that interfere in their professional path; which the individual and collective strategies that women deployed for compete in the labor market and if the diversity polices implemented for the companies contribute (or not) with their professional path. Based on the analyses of the interviews with these black women the research highlights the following: the research also provides insights that most of these women they come from low social class and their path showed a mix of oppressions belongs to the racial, gender and social class characteristics and all of them had to confront in company’s environment. This environment is still homogeneous – White, masculine and upper class – hampered and putted barrier to be win for the black women for the fact that the categorical peer woman/black/poor intervene with as durable inequality, individually and collectively for their women. These durable inequalities stablish the apprehension and control to access to the productive resources in the organizations, build discrimination related and analyzed in the interviews of the black women professional path, in the basic mechanisms of perpetuation of these durable inequalities could be identify and analyses in the existence of black women in companies, in this present thesis. (TILLY, 1999). / A presente pesquisa visa analisar as trajetórias profissionais de mulheres negras em empresas multinacionais em São Paulo, atendo-se às políticas de diversidade que essas multinacionais vêm empreendendo. Trata-se de compreender se as práticas, os processos e os procedimentos de valorização da diversidade interferem na trajetória profissional dessas mulheres. A pesquisa lança mão dos estudos sobre desigualdades duráveis e a discussão que o mesmo estabelece para compreender as organizações em sociedades desiguais, como os estudos de Charles Tilly (1999). Esta perspectiva associa-se à discussão teórica da interseccionalidade de opressões, advindas dos pertencimentos racial/de gênero/de classe social; dos estudos do feminismo negro, consolidados por Patrícia Hill Collins (2000) e Kimberlé Crehshaw (1993), sobre as definições dos conceitos: de matrix de dominação e insterseccionalidade de opressões, relacionados ao pertencimento de raça, gênero e classe social. Foram realizadas entrevistas junto a seis mulheres negras que trabalham em empresas multinacionais em São Paulo. Partiu-se da análise das trajetórias delas nas empresas e dos processos, práticas e procedimentos de promoção de políticas de diversidade para identificar os aspectos sócio-organizacionais que interferem nas trajetórias dessas mulheres; quais as estratégias individuais e coletivas que elas utilizaram para competir no mercado de trabalho e, ainda, se as políticas de diversidade implementadas pelas empresas contribuíram (ou não) para suas trajetórias. A pesquisa utilizou a história de vida como abordagem metodológica qualitativa e, como análise de conteúdo, o método de exame das entrevistas. Alguns dos principais resultados encontrados indicam que a maioria das mulheres negras entrevistadas advém de classes sociais baixas e suas trajetórias apresentam um mix de opressões, resultantes do pertencimento racial, de gênero e classe social; aspectos presentes no âmbito das empresas. Tais espaços ainda são homogêneos – brancos, masculinos e ricos – dificultando e impondo barreiras a serem vencidas pelas mulheres negras, devido ao trio categórico mulher/negra/pobre se interpor como uma desigualdade durável, não só individualmente, mas também de forma grupal para estas mulheres. Essas desigualdades duráveis estabeleceram a detenção e controle ao acesso de recursos produtivos nas organizações, criando distinções narradas e analisadas nas trajetórias profissionais das mulheres negras entrevistadas, nos quais os mecanismos básicos de perpetuação destas desigualdades duráveis puderam ser identificados e analisados no caso da vivência profissional de mulheres negras em empresas. (TILLY, 1999).

Les multinationales qui s’implantent à l'étranger en créant des filiales peuvent recourir à la stratégie globale, multi- nationale,transnationale et internationale afin de gérer leurs entreprises à l'étranger. Le recrutement international est un élément essentiel de lamise en oeuvre des quatre stratégies d’implémentation à l’étranger. Pour le recrutement, l'organisation peut suivre l'une des troisméthodes de dotation ou combiner les trois approches (PCN , HCN, TCN) en fonction des circonstances nationales et du cycle de vie duMNC. Dans les trois approches de recrutement (ethnocentrique, polycentrique, géocentrique) PCN , HCNs et TCN sont utilisés. Toutefois,ils diffèrent dans des proportions relatives. Il y a peu de preuves à l'appui de l'utilisation des HCNs et TCNs . La plupart des recherches ontporté sur les expatriés ( PCN) de HCN et TCN. Pour cette raison, nous voulons étudier, dans notre travail, dans quelles situations lesmultinationales utilisent les approches HCNs et TCN . Notre étude examine l'alignement entre la stratégie commerciale internationale et lerecrutement des dirigeants. Les fondements théoriques sont tirés essentiellement de la littérature existante.Les données primaires ont été recueillies auprès des cadres supérieurs de 22 multinationales. Des entretiens approfondis ont été menés etdes questions ouvertes ont été utilisés pour examiner l'alignement entre la stratégie commerciale internationale et le recrutement desdirigeants dans une filiale, le rôle joué par les expatriés au cours des différents cycles de vie de l'organisation. Les multinationalesparticipant à notre échantillon proviennent de Singapour, Dubaï, Inde, France, Pays-Bas et Belgique. L'analyse des données est basée sur laphilosophie interprétative. L'analyse des propositions de recherche révèle que le modèle de résultat est cohérent lorsque la pression de lanormalisation est plus élevée et l'utilisation de la dotation ethnocentrique ( PCN) est plus importante. Plus la pression de la normalisationest faible, plus les multinationales ont recourent à d'autres méthodes de recrutement- recrutement polycentrique ( HCNs ). La structureest partiellement cohérente avec l'alignement de la stratégie de recrutement lorsque plus la réactivité locale est plus élevée que lerecrutement polycentrique ne devrait être. Mais dans une situation donnée, le recrutement ethnocentrique est légèrement pluspolycentrique, même si la réactivité locale est élevée. Les résultats étendent l'application des théories soutenues pour expliquer lastratégie de l'entreprise et le recrutement des dirigeants et cadres et contribuent au développement des connaissances. L’implication desrésultats et des recherches futures sont recommandés. / Multinationals that are moving abroad for its subsidiary operation may use any one of the typology such as Global, Multi-domestic,Transnational, and International strategy in order to manage and maintain their business abroad. International staffing is a critical elementof the implementation of the four strategies for doing business globally. In staffing the international operation, the organization mayfollow one of the three staffing approaches or a combination of three approaches (PCN, HCN, TCN) depending on their domesticcircumstances and the life cycle of the MNC. In all the three staffing approaches (Ethnocentric, Polycentric, Geocentric) PCNs, HCNs andTCNs are used. But they will differ in relative proportions. There is little evidence in support of the utilization of HCNs and TCNs. Most ofthe research focused on expatriates (PCNs) than HCNs and TCNs. Therefore we want to explore on what situations multinationals useHCNs and TCNs. Further the study investigates the alignment between international business strategy and executive staffing. Theoreticalfoundations are drawn basically from existing literature.Primary data were collected from top executives of 22 multinationals. In depth interviews were conducted and open ended questionswere used to examine the alignment between international business strategy and executive staffing for subsidiary operation, expatriateroles during organization’s different life cycle. The multinationals participated in our sample are from Singapore, Dubai, India, France,Netherlands, and Belgium. The data analysis is based on interpretative philosophy. The analysis of the proposed research expectationrevealed that the pattern of result is consistent when higher the pressure for standardization, utilization of ethnocentric staffing (PCNs) ismore. Whereas the pressure for standardization is low, then multinationals used other staffing approaches - polycentric staffing (HCNs).The pattern is partially consistent with strategy staffing alignment when the higher the local responsiveness then the utilization ofpolycentric staffing should be more. But in the given situation, ethnocentric staffing is slightly more than polycentric even when the localresponsiveness is high. The findings extend the application of the underpinned theories and their beliefs in explaining the businessstrategy and executive staffing relationship and contribute to the body of knowledge. Implications of the results and direction for futureresearch are recommended.

Avec la mondialisation, les groupes de sociétés ont multiplié les transactions internationales et, de fait, les phénomènes d'optimisation fiscale internationale. La nécessité de fixer des prix de transfert « objectifs » afin de permettre une juste répartition de la manne fiscale entre les États s'est très vite imposée. La remise en cause des prix de transfert conduit à une double imposition économique.Aujourd'hui, le principe de pleine concurrence est la norme internationale utilisée comme norme de référence pour la fixation de prix de transfert « objectifs ». Toutefois, cette norme est perfectible. Aussi, la communauté internationale cherche et expérimente des alternatives à la norme du prix du marché. Dès lors, les réglementations étatiques et internationales sont amenées à repenser la problématique des prix de transfert dans sa dimension économique et non plus dans un but exclusivement fiscal.L'évolution majeure de ces dernières années est la nouvelle approche de la relation administration fiscale/entreprise. L'entreprise doit fixer ses prix de transfert en accord avec l'administration pour réduire le risque de double imposition économique. Le souci d'assurer une juste répartition des recettes fiscales entre les États et de garantir la sécurité juridique au développement du commerce mondial, constituent les défis de demain. / As a result of globalization, multinational companies have increased their international transactions, and in consequence, international tax planning. The need to determine "objective" transfer pricing in order to ensure the fair allocation of tax revenue between States quickly became a global necessity. However, the readjustment of transfer pricing as carried out by tax administrations leads to double taxation.At present, the arm's length principle is the international standard used as a reference norm to determine "objective" transfer pricing. However, this standard is perfectible and so the international community has been looking for and trying out alternatives to the norm of arm's length pricing. Consequently, both domestic and international rules and regulations need to be reassessed with regard to the problems of transfer pricing so that transfer pricing issues can be addressed not only from the perspective of tax revenue but also taking into account their overall economic dimension.The major evolution over last few years is the new approach to the tax administration/company relationship. The company must determine its transfer pricing in agreement with the tax administration in order to reduce the risk of economic double taxation. This aims to make sure that a fair share of income tax is apportioned between States and also guarantees a secure legal framework for the future allowing international trade to continue to develop and rise to meet the challenges that lie ahead.

Diploma thesis focuses on history analysis and today's CSR issues that multinational marketing corporations have to face up. It describes both CSR positives and negative responses to CSR implementation. It follows today's customer trends on markets and possibilities, how to win mainstresm customers for CSR challenges. Especially the trend of building CSR in the core business and in brands themselves is pointed out. The diploma work shows many examples of practising marketing with some social effect, from which both the company and the supported object can profit. Finally, the work describes some possibilities of CSR implementing and communicating. The practical part describes current CSR activities of Unilever company, including its Vitality mission, that is built in the whole business.

The purpose of this thesis is to analyze the role of the transnational actor at the national level in particular case of the American Chamber of Commerce in the Czech Republic. The study is divided into two main parts. The first, theoretical part focuses on three theoretical strands. The first chapter focuses on the development of theoretical perceptions of non-state actors in international relations since the 1970s. The goal of the first chapter is to examine concept of interdependence, global governance, the new transnationalism and transnational private governance. The second chapter focuses on multinational corporations. The analysis emphasizes the dynamics of research and development of transnational corporations and their relationship with the nation state. The goal of the third theoretical chapter is to explore the process of interest representation within the nation state. Attention is drawn to obstacles and conditions that transnational actor needs to overcome in order to successfully penetrate the process of interest representation and pursue its goals within the state. The second part of the thesis investigates activities of the American Chamber of Commerce in the Czech Republic that were carried out in an effort to amend the Public Procurement Act from 2010 to 2012. The hypotheses...