The thesis describes business magazines in the Czech Republic, association of publishers, national awards, specialized publishing agencies. Special attention is focused on surveys of business magazines that have been carried out up to now. The situation on the market of business magazines in Great Britain is briefly described for comparison purpose. As an example of a present-day business magazine, the B2B periodical called Elit magazín was selected. To describe the way of its production, a half-structured interview was carried out. To describe the opinion on the side of the producing company a structured interview was carried out, for description of the readers'opinion a questionnaire survey was chosen. The output is the comparison of both opinions. Because the producing company is a part of multinational company, where some other countries produce business magazines as well, a mapping of time-proven solution of the Volvo Trucks multinational company magazine named Globetrotter Czech is carried out. In the conclusion both productions are compared with intention to sketch out a theoretical potential of the multinational periodical. Powered by TCPDF (www.tcpdf.org)

Face à la dispersion géographique de leurs activités, les firmes multinationales (FMN) sont amenées à gérer des relations intra- et inter-organisationnelles de plus en plus complexes. Cette recherche doctorale porte sur la coordination de ces relations dans le contexte de l’usine mondiale (global factory), qui constitue une forme particulière de l’entreprise-réseau. Elle s’appuie sur une recherche-action menée auprès de l’entreprise Renault Trucks (groupe Volvo). L’étude empirique est fondée sur 63 entretiens, des groupes de discussion interactifs et l’organisation de deux workshops, complétés par des données secondaires. Les résultats obtenus mettent en avant le rôle prépondérant de la firme-pivot dans le pilotage des relations avec les partenaires internationaux. Selon la configuration du partenaire (niveau d’autonomie opérationnelle et fréquence de la transaction), il est recommandé de choisir des mécanismes de coordination spécifiques. Un jeu de 21 propositions vise à améliorer notre compréhension de l’usine mondiale en termes d’agencement et de fonctionnement interne. Enfin, un design organisationnel de l’usine mondiale est développé. / Facing the geographic dispersion of their activities, multinational companies (MNCs) are involved in the management of increasingly complex intra- and inter-organizational relationships. This doctoral research focuses on the coordination of these relationships in the context of the global factory, which represents a particular form of the network-firm. It is based on an action research project conducted at Renault Trucks (Volvo Group). The empirical study covers 63 interviews, interactive panels and the organization of two workshops, completed by secondary data. The results highlight the important role played by the lead firm for the management of relationships with international partners. Depending on the configuration of the partner (level of operational autonomy and frequency of the transaction), it is recommended to choose specific coordination mechanisms. A set of 21 proposals intends to improve our understanding of the global factory in terms of configuration and internal operations. Finally, an organizational design of the global factory is developed.

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2015-05-15T17:32:49Z No. of bitstreams: 1 Carla Menezes.pdf: 1929958 bytes, checksum: 3d3899ff8ea4eb98f9fe72636a11064c (MD5) / Made available in DSpace on 2015-05-15T17:32:49Z (GMT). No. of bitstreams: 1 Carla Menezes.pdf: 1929958 bytes, checksum: 3d3899ff8ea4eb98f9fe72636a11064c (MD5) Previous issue date: 2014 / Nenhuma / Devido ao crescente movimento de investimento externo direto das empresas brasileiras nas últimas décadas, optou-se por desenvolver um estudo sobre esse fenômeno. Para Morschett, Schramm-Klein e Swoboda (2010), apesar de muitas décadas de pesquisa de fato não se sabe ao certo quais são as variáveis que determinam a decisão de modo de entrada no exterior. Fato que afeta também as empresas brasileiras, pois pouco se sabe sobre o impacto das variáveis que determinam a decisão do modo de entrada. Esta dissertação é um estudo de caso qualitativo descritivo no qual foi pesquisada a Companhia Providência S.A., uma empresa brasileira fabricante de falso tecido que, através de sua estratégia de internacionalização, exporta para diversos países do mundo. A Companhia Providência em 2011 realizou seu primeiro investimento externo direto tipo greenfield nos Estados Unidos. O estudo do processo de expansão internacional da Companhia Providência S.A., verificou os fatores determinantes na decisão de investimento externo direto nos Estados Unidos e analisou este fenômeno sob a ótica de várias das teorias de internacionalização presentes na literatura. Como método de investigação, realizou-se um estudo de caso tipo descritivo de uma empresa de origem brasileira, que decide realizar investimento externo direto nos Estados Unidos. A coleta de dados foi através de múltiplas fontes de evidência como: entrevistas, pesquisa documental, pesquisa bibliográfica e observação direta. Em seguida, foi realizada a revisão teórica do tema e desenvolveu-se a análise dos dados e a construção do relatório final. A partir de três correntes teóricas de internacionalização: Escola de Upssala, Paradigma Eclético e Empreendedorismo Internacional foi identificada a convergência entre as teorias e o caso. Ainda foi identificado diversos fatores internos e externos à Companhia Providência que determinaram o investimento externo direto, sendo estes: (1) mercado de grandes proporções que inclusive acessa o bloco NAFTA; (2) oportunidade de mercado emergente em mercado maduro, no segmento de fraldas adulto nos Estados Unidos; (3) disponibilidade dos fatores de produção no país hospedeiro, por se tratar de um polo de fabricação de nãotecido; (4) baixa distância cultural entre os dirigentes da empresa no que se refere a cultura, idioma, gestão e método de produção; (5) mercado de falso tecido no Brasil e América Latina com super capacidade; (6) experiência internacional dos gestores para realizar a operação; (7) know-how na produção de nãotecido; (8) vantagem de recursos, pois obtinha máquina de alta tecnologia; (9) know-how na homologação da planta; (10) motivação estratégica de estar próximo ao cliente para desenvolvimento de inovação em produto. Finalmente, foram sugeridos fatores que podem ser analisados pela empresa em futuras expansões da Companhia Providência. / Due to the growing movement of foreign direct investment by Brazilian companies in the recent decades, it was decided to develop a study on this phenomenon. For Morschett, Schramm-Klein and Swoboda (2010), despite many decades of research in fact no one knows for sure what are the variables that determine the decision of the entering mode abroad.This fact also affects Brazilian companies, because little is known about the impact of the variables that determine the decision of entering mode. This dissertation is a descriptive qualitative case study in which the Company Providencia S.A. was studied. This company is a Brazilian producer of non-woven fabric which through its strategy of internationalization is exporting to several countries. The Company Providencia held in 2011 its first greenfield foreign direct investment in the United States. The study of the process of international expansion the Company Providencia S.A. verified the determining factors in the decision of foreign direct investment in the United States and analyzed this phenomenon from the perspective of various theories of internationalization in the literature. As method of investigation, it was performed a case study descriptive type of a company of Brazilian origin that decided to hold foreign direct investment in the United States. Data collection was done through multiple sources of evidence such as interviews, desk research, literature research and direct observation. Afterwards, the theoretical review of the theme was performed and was developed the data analysis and the construction of the final report. Based on three theoretical perspectives of internationalization, the Uppsala School, Eclectic Paradigm and International Entrepreneurship, it has been identified the convergence between theories and case. Many internal and external factors that determined the Company Providencia foreign direct investment were identified: (1) market of major proportions that even accesses the NAFTA bloc; (2) emerging market opportunity in mature market, in the adult diapers segment in the United States; (3) availability of factors of production in the host country, because it is a pole of manufacturing non-woven fabric; (4) low cultural distance between company directors with regard to culture, language, management and production method; (5) market for non-woven fabric in Brazil and Latin America with super capacity; (6) managers’ international experience for performing the operation; (7) know-how in non-woven fabric production; (8) resource advantage, obtained from high-tech machine; (9) know-how in the ratifying of the plant; (10) strategic motivatin of being close to the customer for developing product innovation. Finally, factors that can be analyzed by the company in future expansions of the Company Providencia were suggested.

Les pays de l’UEMOA, longtemps hostiles aux investissements directs étrangers, sous l’effet conjugué de la globalisation de l’économie et de la pression des institutions de Brettons Woods, ont d’une part, favorisé un accès intérieur aux flux financiers internationaux et d’autre part, offert des incitants fiscaux aux multinationales. Grâce à la libéralisation financière et l’idéologie économique dominante, les multinationales, par différents subterfuges et profitant aussi des handicaps institutionnels et organisationnels des administrations fiscales respectives des pays membres de l’espace UEMOA, échappent à leurs responsabilités fiscales envers ces États. Pour résorber les effets néfastes de l’évasion fiscale des multinationales, les pays de l’espace communautaire UEMOA, doivent mettre un accent particulier sur la modernisation de leurs administrations fiscales d’une part, et d’autre part, insérer dans toutes leurs conventions fiscales, des clauses anti-abus. Enfin, ces États doivent renforcer la lutte contre l’évasion fiscale par une action concertée basée sur une coopération fiscale dans le cadre d’une assistance administrative / The WAEMU countries, long hostile to foreign direct investment, under the combined effect of the globalization of the economy and the pressure of the institutions of Brettons Woods, have in the one hand, favored an internal access to International financial flows and on the other hand, offered tax incentives to multinationals. Thanks to financial liberalization and the prevailing economic ideology, the multinationals, by various subterfuges and taking advantage also of the institutional and organizational handicaps of the respective tax administrations of the member countries of the UEMOA space, escape their fiscal responsibilities towards these states. In order to reduce the harmful effects of tax evasion by multinationals, WAEMU countries must place particular emphasis on the modernization of their tax administrations on the one hand, and on the other hand, to include in all their agreements tax rules, anti-abuse clauses. Finally, these states must strengthen the fight against tax evasion by concerted action based on tax cooperation in the context of administrative assistance

Submitted by Fernando Antonio Rodrigues Monteiro (fermont@centroin.com.br) on 2018-01-25T22:42:59Z No. of bitstreams: 1 Fernando Monteiro - Fatores que dificultam a transferência do conhecimento em empresas multinacionais.pdf: 1303267 bytes, checksum: d5876a3fddc19ed42be63f8327b1ee41 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2018-02-01T12:46:57Z (GMT) No. of bitstreams: 1 Fernando Monteiro - Fatores que dificultam a transferência do conhecimento em empresas multinacionais.pdf: 1303267 bytes, checksum: d5876a3fddc19ed42be63f8327b1ee41 (MD5) / Made available in DSpace on 2018-02-08T16:21:27Z (GMT). No. of bitstreams: 1 Fernando Monteiro - Fatores que dificultam a transferência do conhecimento em empresas multinacionais.pdf: 1303267 bytes, checksum: d5876a3fddc19ed42be63f8327b1ee41 (MD5) Previous issue date: 2017-11-28 / Objective - Despite the strategic importance of knowledge transferring in multinational companies, several barriers make it difficult to implement in practice, reducing the competitive advantage of the organization. This research seeks to study the barriers associated to the transferring of knowledge in an effective and sustainable way among the subsidiaries of a multinational company. Methodology - For the accomplishment of this work a bibliographical research was carried out in search of theoretical references regarding the barriers for the transfer of knowledge in multinational companies. Based on this theoretical framework, a qualitative field research has been done with the selection of interviewees through the non-probabilistic method of convenience. For the analysis of the qualitative research results, the content analysis method was used. Results - The content analysis of the research responses not only corroborated most of the barriers for knowledge transferring identified in the theoretical framework, but also revealed two new categories barriers emerging from the field research: Differences between Generations and Competencies of the Knowledge Multiplier. Limitations - This research was based on the qualitative method, which due to its nature, presents some limitations: it is not possible to generalize and the existence of bias of the interviewees. In addition, the qualitative research presents operational characteristics that result in a small number of sample units, whose criterion is described as recognizing the existence of intentionality. Applicability of work - The barriers to knowledge transferring described in this paper provide an understanding of this subject for managers to evaluate their current practices and identify the points of improvement in knowledge management activities. Originality - This research provided the opportunity to create the construct that correlates the 12 assumptions of barriers to knowledge transfer described in the strategy and management literature in five dimensions, in a logical and grounded manner. / Objetivo – Apesar da importância estratégica da transferência do conhecimento em empresas multinacionais, várias barreiras tornam difícil a sua implementação na prática, reduzindo a vantagem competitiva da organização. Esta pesquisa busca estudar as barreiras associadas à transferência do conhecimento de forma efetiva e sustentável entre as subsidiárias de uma empresa multinacional. Metodologia – Para a realização deste trabalho foi realizada uma pesquisa bibliográfica em busca de referências teóricas a respeito das barreiras para a transferência de conhecimento em empresas multinacionais. Com base neste referencial teórico, foi realizada uma pesquisa de campo qualitativa com a seleção de entrevistados através do método não probabilístico por conveniência. Para a análise dos resultados da pesquisa qualitativa foi utilizado o método de análise de conteúdo. Resultados – A análise de conteúdo das respostas da pesquisa não só corroborou a maioria das barreiras para a transferência do conhecimento identificadas no referencial teórico, como também revelou duas novas categorias de barreiras emergentes da pesquisa de campo: Diferenças entre Gerações e Competências do Multiplicador do Conhecimento. Limitações – Esta pesquisa teve como base o método qualitativo, que, por sua própria natureza, apresenta algumas limitações: não é possível a sua generalização e a existência viés dos entrevistados. Além disto, a pesquisa qualitativa apresenta características operacionais que resultam em um número pequeno de unidades de amostra, cujo critério é descrito como reconhecendo a existência de intencionalidade. Aplicabilidade do trabalho – As barreiras para a transferência do conhecimento descritas neste trabalho proporcionam a compreensão deste assunto para os gestores avaliarem as suas práticas atuais e identificarem os pontos de melhoria nas atividades de gestão do conhecimento. Originalidade – Esta pesquisa proporcionou a oportunidade da criação do constructo que correlaciona os 12 pressupostos de barreiras para a transferência de conhecimento descritas na literatura sobre estratégia e gestão em cinco dimensões, de forma lógica e fundamentada.

This work {\clqq}Multinational companies in air transport{\crqq} is focused on existence of multinational companies in segment of public air transport. The work is focused on appearance of multinational companies in the air transport or more precisely on analysis of strategic airline alliances in term of its multinational character. Analysis of two multinational airlines, members of two different strategic airline alliances and their confrontation on the basis of services provided to customers is the principal aim of this work. Two airlines of world signification and establishing members of two different alliances, French Air France and German Lufthansa, were chosen for this work. These two airlines were advises in three fields: destination offer, fleet and general services provided to customers.

Les différents changements politiques, économiques, sociaux et technologiques poussent les organisations à se développer constamment. Elles font face à des environnements ayant tendance à être de plus en plus exigeants et instables ; d’un côté la globalisation qui déplace toutes les frontières et d’un autre l’envahissement des nouvelles technologies d’information et de communication dans toutes les fonctions de l’entreprise. De nos jours, des personnes issues de cultures différentes peuvent être amenées à travailler au sein d’une même entreprise. Ceci peut toutefois créer des incompréhensions entre les parties concernées. Ces rivalités ne concernent pas simplement les malentendus linguistiques mais vont au-delà de ceux-ci. En effet, la compréhension, l’interprétation, la manière d’agir et de penser de chacun, va dépendre essentiellement de sa propre culture. C’est justement ce qui a suscité notre intérêt et nous a poussée à approfondir ce sujet pour mieux comprendre le phénomène de l’interculturel en milieu organisationnel et déduire les difficultés rencontrées lors d’une interaction dans une telle situation. Et afin de pouvoir proposer ou mettre en place une stratégie valable dans un contexte interculturel, nous avons choisi, comme terrain de recherche, plusieurs organisations implantées au Maroc et opérant dans différents secteurs d’activité. Ainsi, il est question de déterminer en quoi consistent les problèmes liés à la communication dans un contexte interculturel du point de vue des deux groupes de collaborateurs à savoir les autochtones et les étrangers, notamment les français, collaborant au sein d’une même organisation. C’est donc notre curiosité d’apprendre davantage sur l’interculturalité en entreprise qui nous encourage à accomplir cette recherche. / The various political, economic, social and technological changes are pushing organizations to extend constantly there activities. They face environments that tend to be increasingly demanding and unstable ; On the one hand, the globalization that shifts all borders and on the other the invasion of new information and communication technologies in all the functions of the company.Nowadays people from different cultures can be brought to work together within the same company. However, this may create misunderstandings between the concerned persons. These rivalries do not simply concern linguistic misunderstandings, but go beyond them. Indeed, the understanding, the interpretation, the way of acting and the thinking of each one, will depend essentially on its own culture. This is what has aroused our interest and has pushed us to deepen this subject to better understand the phenomenon of intercultural communication in an organizational environment and to deduce the difficulties encountered during an interaction in such a situation. And in order to propose or develop a strategy that might be available in an intercultural context, we have selected several organizations based in Morocco operating in different activities area. Thus, the purpose of our research is to determinate what are the problems related to communication in an intercultural context from the point of view of the two groups of collaborators, namely moroccan people and the foreigners, in particular the French ones, collaborating within the same organization.It is therefore our curiosity to learn more about interculturality in companies that encourages us to carry out this research.

This diploma thesis focuses on tax aspects of multinational companies. In the first part there is an analysis of EU Council Directive (relating multinational companies) compared with The Income Tax Law. Practical application of some of the above mentioned Directives is shown in some examples. The next part deals with very discussed and actual problem of multinational companies - transfer pricing. This thesis analyses particular documents for this area. The aim of this diploma paper is to create the copmlex thesis about taxation of multinational companies.

Diplomová práce se zabývá návrhem změny vnitropodnikové komunikace ve vybrané mezinárodní společnosti působící v oblasti IT služeb. Předmětem výzkumu v analytické části je zmapování vztahů místních zaměstnanců k jejich vedoucím a kolegům pocházejících z odlišných národních kultur. Dále je pak zkoumán vliv kulturních odlišností na aplikovaný způsob řízení a komunikaci v rámci mezinárodního týmu. Na základě výsledků výzkumu provedeného mezi zaměstnanci společnosti formou dotazníkového šetření jsou v návrhové části společnosti doporučena opatření vedoucí k zefektivnění komunikace v rámci společnosti a zefektivnění spolupráce v rámci multikulturního týmu.

Group composition is common in education and is fairly well examined at a school level but not within competence development in a working environment. How should a group of coworkers be grouped when attending a course? This can be a complicated question, especially at a big company such as Atlas Copco which has employees from all over the world. The main object with this report is to find which aspects has to be taken into account when putting people together in groups at a multinational company and secondly give a proposal to Atlas Copco for how the groups should be constructed in the company. The data collected for this report was gathered mostly during the two focus group discussions that were held by the researchers. This material was complemented with interviews held before and after the focus groups meetings, to get a more profound picture of the company. The outcome of the interviews and discussions were then compared with relevant literature on the subject, to be able to make an analysis on the important factors. Findings from the analysis shows that language and previous knowledge are limiting factors and should therefore determine if a person is allowed to attend a certain course. The more knowledge the course participants have in the subject and how well the participants understand the spoken language, the more information exchange will occur between the teacher and course participants. Geographical cultural differences were found to have a slight importance when designing groups but not so significant that special action has to be taken. Combining or keeping separate departments apart during a course were found to be a question on whether or not the different subcultures at the company could be mixed or not. In this case the informants in the research believed it was more beneficial for the company to mix, to prevent the subcultures to grow in separate ways. The conclusion is that the most important aspect of a group constellation are the language and previous knowledge in the subject of the course. This must therefore be taken in consideration when designing a group in a multinational company, if the goal of the course is to efficiently spread information to and among the participants. If an additional aim with the course is to make the participants learn to know other departments’ way of working it should be considered to have quotas for different departments to make the group heterogeneous in this way to enable for the participants to learn from each other. / Gruppsammansättningens betydelse är en omdiskuterad företeelse som är vanligt förekommande i utbildningssammanhang och är relativt väl utforskat på skolnivå men inte när det gäller kompetensutveckling inom arbetslivet. Hur ska en gruppsammansättning av arbetskamrater se ut vid ett kurstillfälle? Det kan vara en komplicerad fråga, speciellt på ett stort företag som Atlas Copco vilka har anställda över hela världen. Huvudsyftet med denna rapport är att finna vilka aspekter som behöver tas hänsyn till när folk blir sammansatta i grupper i multinationella företag och ge förslag till Atlas Copco hur grupperingen ska genomföras inom företaget. Data för denna rapport insamlades mestadels under två fokusgruppsdiskussioner som hölls av forskarna. Som komplement till detta material hölls intervjuer både före och efter fokusgruppsmötena för att få en bredare inblick i företaget. Resultatet från intervjuerna och diskussionerna jämfördes sedan med relevant litteratur för att analysera de viktiga faktorerna. Resultat av analysen visar att språkkunskaper och tidigare kunskap i ämnet behöver vara begränsande faktorer vid bestämmandet om en person tillåts närvara vid specifika kurser. Om en person inte har tillräcklig kunskap i språket kursen hålls i, sker inget lyckat informationsutbyte mellan lärare och kursdeltagare och samma gäller aspekten med tidigare kunskap. Geografiskt kulturella skillnader visades vara av ringa betydelse vid designande av grupper men inte så viktiga att det behövs vidtas speciella åtgärder. Huruvida olika avdelningar ska blandas vid kurstillfället visade sig vara en fråga ifall olika subkulturer inom företaget kan blandas. I det här fallet tyckte informanterna det var fördelaktigt för företaget att blanda subkulturer som förhinder mot att de växer ifrån varandra i olika riktningar. Slutsatsen visar att om målet för en kurs inom kompetensutveckling på ett multinationellt företag är att sprida information till och mellan deltagarna så är de viktigaste aspekterna vid formande av grupper, språk och tidigare kunskap. Om ett ytterligare mål är att deltagarna ska lära sig om olika avdelningar och hur de arbetar är det möjligt att sätta kvoter för de olika deltagande avdelningarna för att kursen ska genomföras och säkerställa en heterogenitet i detta avseende för att deltagarna ska ges bästa möjlighet att lära av varandra.