Orientador: Sebastião Carlos Velasco e Cruz / Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Filosofia e Ciências Humanas / Made available in DSpace on 2018-08-26T09:12:11Z (GMT). No. of bitstreams: 1 Murgi_Rafael_M.pdf: 1918949 bytes, checksum: 591025397ac283b7f9c7983f16a38793 (MD5) Previous issue date: 2014 / Resumo: Propõe-se, nesta dissertação, o estudo dos impactos da política externa brasileira recente e da integração regional sobre o processo de internacionalização de empresas brasileiras na América do Sul por meio de investimentos diretos. A pesquisa visará a conhecer, com base nos fatores mencionados acima, o estágio atual deste processo, as principais dificuldades e obstáculos encontrados por essas empresas, o potencial de expansão do capitalismo brasileiro na região e os estímulos governamentais disponíveis / Abstract: It is proposed, in this paper, the study of impacts of recent Brazilian foreign policy and of regional integration on the process of internationalization of Brazilian companies in South America via direct investments. The research will aim to analyse, based on the factors mentioned above, the current stage of this process, the main difficulties and obstacles encountered by those companies, the potential for expansion of Brazilian capitalism in the region and the government incentives available / Mestrado / Política Externa / Mestre em Relações Internacionais

Efforts around the world to transition to more sustainable societies are afoot, and companies have a major role to play in this transition.  This research analyzed how multinational cocoa processing companies can strategically contribute to social sustainability of cocoa farmers. The authors present the cocoa challenge as a socially imbalanced system that cannot be continued indefinitely. In collaboration with a case study company, the authors evaluated how the sustainability program of the case study company incorporates social sustainability to determine what the gaps are in contributing to improving social sustainability of cocoa farmers and make use of the Framework for Strategic Development (FSSD). Building on their findings the authors offer guidance on how to implement strategic sustainable development in multinational cocoa processing companies to realize socially sustainable cocoa.

Purpose – The purpose of this study is to explore the ways multinational companies implement CSR initiatives adapted to the social needs of local communities in African countries. The paper will highlight local communities’ social needs and the appropriateness of CSR initiatives to respond to them, performed by multinational companies, using Epiroc AB as a case study. Methodology - This research was conducted using a qualitative research approach, applying a case study strategy, and empirically inquiring, seeking new insights for a deeper understanding of phenomena. The authors carried out three formal semi-structured interviews, two conducted to relevant CSR employees, and one from a community member. The authors also used secondary data by reviewing published documents containing information on local communities’ social needs in Africa. Findings – Most demanding areas of CSR to be considered by the MCN are related to poverty alleviation (food, health, and shelter) but, to avoid dependency, these need to be coupled with a capacity-building (education/training) and/or access to infrastructure (drinkable water, electricity, communications). The MNC uses specific mechanisms to assess LCSN, called systematic assessments and on-sight assessments. MNCs tend to adopt locallydriven, globally-driven, or trend-driven CSR initiatives in its subsidiary African countries to build a long term business sustainability and create a balance amongst stakeholders in the host country. Originality – An assessment of local communities' social needs and adaptability by Multinational Companies venturing into the African Market is introduced and developed by the authors. Paper type – Qualitative/Exploratory paper.

Multinational companies are one of the primary institutions that negatively impact the environment and society. On the other hand, they have the competence and the financial means to make significant positive contributions toward sustainability. Therefore, research has developed several concepts for integrating social and environmental concerns into business strategies. A commonly used concept in this regard is CSR. Despite its popularity, the different approaches to CSR are scattered and disconnected from practice.   This research uses the five-level model as a lens to categorize and make sense of CSR literature and its practical application in the sustainability strategies of MNCs. The findings of each level are compared. (Mis-) alignments between literature and practice are identified. Lastly, hypotheses are developed on making both more strategic to increase their contribution towards sustainability.   The results show that the most significant misalignment is the underrated significance of regulations and other external standards in literature. Both literature and practice show space for improvement in their impact on sustainable development. Especially, adjustments in the system and success level appear to be essential leverage points.

The Paternalistic employment relations practice was in existence in most areas now known as Nigeria before the advent of the British colonialists (Ubeku, 1993).The British colonialists replaced the Nigerian Paternalistic employment relations system with their Voluntarist employment relations system. This was done without any considerations for the differences in the socio-cultural realties of Britain and Nigeria and the differences in the socio-cultural realities of the various ethnic groups that were merged to become Nigeria. This thesis however demonstrates the importance of socio-cultural factors in the transfer. The Nigerian Paternalistic employment relations practice was based on the predominantly agricultural economy, culture and traditions which formed the basis for systems of work and reward while the British Voluntarist employment relations practice was developed based on the prevailing social, political and economic philosophy at the period of industrial revolution of the 18th and early 19th centuries in Britain. This was that of lasisez-faire, with respect for individual liberty based on the Benthamite utilitarian principle (Yesufu, 1982:31; Florence, 1957:184). As there are very few studies (if any) on comparative employment relations practice between the developed countries of the world and the developing African countries; this study relying on secondary sources of data collection and the case study methodology identified a close relationship between culture and employment relations practice in particular and management practices in general. The study concludes that it is very problematic if not impossible to device a template of employment relations practice and other management practices in one cultural area and transfer to another cultural area or areas.

Exploitation or empowerment? Arguing from the interface of Cultural Studies and Political Science, the following thesis investigates a specific effect of globalisation in India: the impact of Indian women’s employment in multi- and transnational companies (MNCs) on their life, social role and self-perception. On the basis of twelve case studies with MNCs, comprising comprehensive questionnaires and interviews with employees and experts, the study aims to assess possible socio-economic and cultural transformations by examining in detail the women’s work satisfaction, their responses to the influences of a foreign culture, the impact of their employment on their private lives as well as – in reverse – on the corporate culture of the company.

Deviations from arm’s length prices (prices charged between independent persons) charged between connected cross-border companies are corrected by primary transfer pricing adjustments, effected by the tax authorities of a country, resulting in secondary transactions classified as constructive loans, constructive dividends or constructive equity contributions. Tax could be imposed on the secondary transaction, giving rise to a secondary adjustment. For years of assessment commencing on 1 April 2012 secondary transactions, previously regarded as constructive dividends with Secondary Tax on Companies, were amended to be treated as constructive loans with interest adjustments. The primary research problem addressed by this literature study was to establish whether the constructive loan is the appropriate treatment of secondary transfer pricing transactions in the South African context and if not, whether the other alternatives suggested by the Organisation for Economic Co-operation and Development (“OECD”) guidelines should be considered. The OECD suggests that a transaction should be characterised in accordance with its substance. Determination of the subjective economic substance may be established by the motives of multinational groups for setting transfer prices. Multinational groups could have various motives for setting transfer prices that deviate from the arm’s length principle, influencing the economic substance of secondary transactions. In order to determine if the treatment of a secondary transaction, as a constructive loan, would be appropriate and reflect the economic substance of adjustments arising as a result of these motives, the characteristics of each alternative were analysed. The characteristics determined for each of the alternatives were then applied to the economic substance arising from a motive, to determine the appropriateness of each of the alternatives as a secondary transaction. Based on the motives for entering into these transactions, an analysis was performed. The findings led to the conclusion that in the case of the economic substance of transactions, which give rise to transfer pricing adjustments, a constructive dividend appears to be the appropriate treatment for a secondary transaction in most circumstances, as opposed to the constructive loan currently applied by South Africa. Constructive loans or constructive equity contributions may be reflective of the economic substance in exceptional circumstances. The study makes recommendations that South Africa should consider amending the current treatment of a secondary transaction as a constructive loan, to a constructive dividend. It was also recommended that overlapping criteria in the dividend definition be eliminated and that further research should be undertaken in order to determine how the exceptional circumstances for characterisation as a constructive loan or constructive equity contribution, should be provided for in the Income Tax Act (58 of 1962). / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Deviations from arm’s length prices (prices charged between independent persons) charged between connected cross-border companies are corrected by primary transfer pricing adjustments, effected by the tax authorities of a country, resulting in secondary transactions classified as constructive loans, constructive dividends or constructive equity contributions. Tax could be imposed on the secondary transaction, giving rise to a secondary adjustment. For years of assessment commencing on 1 April 2012 secondary transactions, previously regarded as constructive dividends with Secondary Tax on Companies, were amended to be treated as constructive loans with interest adjustments. The primary research problem addressed by this literature study was to establish whether the constructive loan is the appropriate treatment of secondary transfer pricing transactions in the South African context and if not, whether the other alternatives suggested by the Organisation for Economic Co-operation and Development (“OECD”) guidelines should be considered. The OECD suggests that a transaction should be characterised in accordance with its substance. Determination of the subjective economic substance may be established by the motives of multinational groups for setting transfer prices. Multinational groups could have various motives for setting transfer prices that deviate from the arm’s length principle, influencing the economic substance of secondary transactions. In order to determine if the treatment of a secondary transaction, as a constructive loan, would be appropriate and reflect the economic substance of adjustments arising as a result of these motives, the characteristics of each alternative were analysed. The characteristics determined for each of the alternatives were then applied to the economic substance arising from a motive, to determine the appropriateness of each of the alternatives as a secondary transaction. Based on the motives for entering into these transactions, an analysis was performed. The findings led to the conclusion that in the case of the economic substance of transactions, which give rise to transfer pricing adjustments, a constructive dividend appears to be the appropriate treatment for a secondary transaction in most circumstances, as opposed to the constructive loan currently applied by South Africa. Constructive loans or constructive equity contributions may be reflective of the economic substance in exceptional circumstances. The study makes recommendations that South Africa should consider amending the current treatment of a secondary transaction as a constructive loan, to a constructive dividend. It was also recommended that overlapping criteria in the dividend definition be eliminated and that further research should be undertaken in order to determine how the exceptional circumstances for characterisation as a constructive loan or constructive equity contribution, should be provided for in the Income Tax Act (58 of 1962). / MCom (South African and International Taxation), North-West University, Potchefstroom Campus, 2014

Alors que la question de la responsabilité juridique des entreprises multinationales (EMNs) est sujette à de nombreuses controverses sur la sphère internationale, les victimes collatérales et directes des activités des EMNs sont engagées dans une tout autre bataille. En effet, de quels recours disposent les victimes de pollution environnementale causée par les activités d’une entreprise minière, ou les employés victimes de violations des droits fondamentaux du travail au sein d’une chaîne de production par les sous-traitants d’une très respectable EMN? Telles sont les interrogations animant la présente étude qui se focalise essentiellement sur la mise en oeuvre du droit à la réparation consacrée par le troisième pilier des Principes directeurs adoptés par l’ONU en 2011. Retraçant les fondements du droit à la réparation en droit international, elle met en évidence l’impossibilité de poursuivre les EMNs devant les instances internationales du fait de l’irresponsabilité juridique internationale découlant du statut actuel des EMNS. En l’absence de législation extraterritoriale et d’harmonisation juridique au niveau régional, l’analyse aborde ainsi en profondeur les opportunités et les limites de la mise en oeuvre du droit à réparation devant les instances judiciaires nationales les plus courues du moment par les victimes qui cherchent à obtenir des réparations pour les violations des droits humains par les EMNs. Si les obstacles rencontrés par les victimes devant le prétoire américain n’ont eu de cesse de se multiplier ces dernières années, l’émergence d’un principe de diligence raisonnable sous-tendant l’idée d’une responsabilité civile des EMNS devant le juge européen et canadien peut offrir une base adéquate pour asseoir l’encadrement d’un droit à réparation par les acteurs transnationaux à l’échelle locale. Les Principes directeurs privilégiant également l’implication des EMNs dans la mise en oeuvre du droit à réparation, la recherche se clôt avec l’étude du cas pratique de la réponse apportée par les EMNs aux victimes bangladaises de la tragédie du Rana Plaza survenue en 2013 à Dacca. L’analyse permet ainsi de conclure que de ce combat aux allures de David contre Goliath opposant les EMNs à leurs victimes, il est impératif que les mécanismes judiciaires nationaux soient renforcés et que l’encadrement juridique de la responsabilité internationale des EMNs sorte enfin des sentiers battus afin de remédier à l’asymétrie causée par la poursuite des intérêts économiques sur la protection effective des droits humains. / While the legal issue of multinational companies (MNCs) liability is subject to a large controversy in the international sphere, the collateral and direct victims of the MNCs’ activities are engaged in a different battle. Indeed, what remedies are available to victims of environmental pollution caused by a mining company, or employees who are victims of human rights violations of labour within a production chain managed by the subcontractors of a very respectable MNC? These are the mains questions of this study which focuses primarily on the implementation of the right to remedy enshrined in the third pillar of the UN Guidelines adopted in 2011. Tracing the foundations of the right to remedy under international law, it highlights the impossibility to prosecute MNCs in international forums due to the international legal irresponsibility resulting from the current status of MNCs. In the absence of extraterritorial legislation and legal harmonization at the regional level, the analysis proposes an in depth discussion of the opportunities and limitations of the implementation of the right to remedy in the main national courts used by victims seeking redress for human rights violations committed by MNCs. If the barriers faced by victims before the American courts have not ceased to grow in recent years, the emergence of due diligence obligation behind the idea of a civil liability of MNCs presented before European judges can provide an adequate basis to establish the framework of a right to compensation by transnational actors at the local level. As the Guidelines also emphasize the involvement of MNCs in the implementation of the right to compensation, the study concludes with the practical case study of the response give by MNCs to the Bangladeshi victims of the 2013 Rana Plaza tragedy that occurred in Dhaka. The analysis allows to conclude that this struggle between MNCs and their victims is similar to the battle between David and Goliath. It is thus imperative to strengthen national judicial mechanisms and ensure that the legal framework for the international responsibility of MNCs finally gets out of the beaten tracks to address the asymmetry between the pursuit of economic interests and the effective protection of human rights.

A globalização teve muitas conseqüências na governança do mundo, particularmente, orquestrando um reordenamento econômico em que os países emergentes assumiram uma posição de maior destaque. Soma-se a isso a ascensão de grandes empresas multinacionais com sede nesses países. A China e o Brasil são dois exemplos de países que vem ganhando grande importância no cenário global e cujas empresas também começam a liderar e se destacar em alguns setores. No entanto, são poucas as empresas brasileiras que tem atividades relevantes na China, além de exportações a partir do Brasil. Essa dissertação identifica as razões da situação presente, entre elas a falta de conhecimento e as intensas dificuldades enfrentadas por empresas ocidentais, particularmente brasileiras, na China. Além disso, o governo brasileiro também não exerce algumas funções que lhe seriam próprias no processo. Foi inicialmente realizada uma pesquisa bibliográfica sobre motivações e vantagens para empresas e países dos investimentos diretos no exterior, competitividade internacional, relações econômicas entre Brasil e China, relações governo-empresas no processo de internacionalização e diferenças culturais e institucionais entre os dois países. Com isso, foi possível estabelecer alguns pressupostos teóricos, cuja avaliação foi realizada por meio dos estudos dos casos de cinco empresas brasileiras com atividades na China. Trata-se de cinco empresas que pertencem a setores diversificados e níveis distintos de comprometimento de capital naquele país. Concluiu-se que as motivações de entrada no país, as dificuldades enfrentadas no processo de entrada e nas operações e a visão sobre o papel exercido pelo governo são similares. A principal motivação de entrada foi a garantia de uma parcela de um mercado de grande potencial e que mais cresce no mundo. Outra motivação foi o enfrentamento no ambiente competitivo do setor a que as empresas pertencem, em que os principais concorrentes atuam na China. As dificuldades mais importantes foram de ordem cultural e institucional. Já o papel do governo foi julgado, majoritariamente, incipiente. Mais divergências foram encontradas nos mecanismos utilizados para gerenciar as dificuldades enfrentadas. Uma conclusão é que muitas delas seriam passíveis de minimização por meio da análise dos casos de empresas ocidentais já estabelecidas na China, e por meio de algumas atitudes que poderiam ser adotadas pelo governo brasileiro e pelas próprias empresas. / Globalization has had many consequences for the world economy governance, particularly orchestrating an economic reordering in which emerging countries have taken a much more prominent role. This role can be seen also by the rise of large multinational companies based in those countries. China and Brazil are two important examples of countries that have gained great importance in the global scene and whose companies are also beginning to lead and excel in some sectors. However, only a few Brazilian companies have activities in China, beyond exports from Brazil. This dissertation aimed to discover which are the reasons for this pattern, taking as preliminary assumptions that it is due to a lack of knowledge and to the intense difficulties faced by Western companies, particularly Brazilian ones, in China. Moreover, another possible reason should be a lack of attitude of the Brazilian government in exerting its required role in the process. We reviewed the literature on motivations and outcomes of foreign direct investment for companies and countries, international competitiveness, economic relations between Brazil and China, government-business relations in the process of internationalization and cultural as well as institutional differences between the two countries. Therefore, it was possible to establish a theoretical framework, whose evaluation was performed by means of case studies of five Brazilian companies with activities in China. It was concluded that, despite the different sectors of these companies and the different levels of invested capital in China, the motivations for entering the country, the difficulties in the process of entry and operations and the vision of the role played by the government are similar. The main motivation for entering China was to guarantee a share of the fastest growing market in the world, and also to face an environment in which all companies competitors are doing business in China. The main difficulties faced were cultural and institutional ones, and the government-business relations have been considered distant. More differences were found in the mechanisms used by the companies to manage the difficulties faced. One conclusion is that many of those difficulties should be subject to minimization by analyzing the cases of Western companies already established in China, and through some actions that could be adopted by the Brazilian government and companies themselves.