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Droits de l’homme, principes éthiques et industrie pétrolièreLuigi, Vincent 02 1900 (has links)
L’influence des multinationales pétrolières dans la société contemporaine est devenue
un élément central de la problématique relative aux droits de l’homme et au
développement durable. Elles sont maintenant très nombreuses à opérer dans le
secteur public et privé avec des stratégies et objectifs particulièrement divers. Grâce à
des budgets conséquents, et une technologie complexe et avant-gardiste, elles sont
responsables de l’exploration, de la production, du raffinage et de la distribution du
pétrole brut. Cela dit, dans le but de pointer du doigt les déséquilibres importants dans
les relations entre l’industrie pétrolière et les pays en développement, la commission
mondiale sur l’environnement et le développement a très tôt mis en avant le terme de
« développement durable », se caractérisant par un « développement qui répond aux
besoins du présent sans compromettre la capacité des générations futures à répondre
aux leurs ». Le secteur pétrolier et gazier est déjà depuis un certain temps un leader en
matière de responsabilité sociale. Les compagnies pétrolières attachent de plus en plus
d’importance à leur impact économique, social et environnemental et elles font aussi de
plus en plus attention à leur image. En plus d’autres éléments, ce phénomène se
démontre par l’extraordinaire augmentation des codes de conduite et par des initiatives
relatives à la responsabilité sociale comme le « global compact » de Kofi Annan. Cela dit,
l’efficacité de ces initiatives est souvent remise en question et il existe un certain
nombre de preuves attestant du fossé existant entre les déclarations de principes et le
véritable comportement des acteurs sur le terrain. Toute la question est donc de savoir
si une conciliation est possible.
Mots- / The influence of Multinational oil corporations in contemporary society is becoming an
increasingly central element of human rights and sustainable development problematic.
There are now many MNOCs operating in both private and public sectors with
remarkably diverse objectives and strategies. Thanks to large budgets and complex
advanced technology, they are responsible for exploration, production, refining and
crude oil distribution. In order to address the imbalance between industrial oil and lessdeveloped
countries, the world commission on environment and development has early
pointed up the term « sustainable development » which is « that meets the needs of the
present without compromising the ability of future generations to meet their own
needs ». As a result, the oil and gas sector has been among the leading industries in
championing Corporate Social Responsibility a while ago. Oil companies attach greater
importance to their economical, social and environmental impact and they also pay
more and more attention to their image. Among other things, this phenomenon is
demonstrated by the extraordinary growth in corporate codes of conduct and CSR
initiatives such as Kofi Annan’s Global Compact. However, the effectiveness of these
initiatives has been regularly questioned and there is a mounting evidence of a gap
between the statements of principles and the real actor’s behaviour on the field. Finally,
is a conciliation possible?
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DETERMINANTS AND EFFECTS OF INNOVATION: AN EMPIRICAL ANALYSISGAMBA, SIMONA 15 May 2015 (has links)
Questa tesi analizza le determinanti e gli effetti dell'innovazione attraverso un'analisi empirica. Nel primo capitolo viene analizzato l'impatto delle leggi di proprietà intellettuale sull'innovazione domestica in campo farmaceutico. Nel secondo capitolo, in cui vengono usati dati a livello di impresa, si studia la correlazione tra innovazione, export, produttività e vincoli finanziari. Infine nell'ultimo capitolo si studia l'effetto dell'innovazione domestica nell'attrarre investimenti diretti esteri. Mentre nel primo e nell'ultimo capitolo l'innovazione viene misurata come output, usando il numero di brevetti attribuiti ad un determinato paese, nel secondo capitolo vengono usati dati di R&D, e quindi di input di innovazione. / This dissertation analyses the determinants and the effects of innovation using an empirical analysis. In the first chapter the impact of Intellectual Property Rights on domestic innovation in the pharmaceutical sector is estimated. In the second chapter the correlation between innovation, export, productivity and financial constraint is studied at the firm level. Finally, in the last chapter the role of domestic innovation in attracting Foreign Direct Investments is estimated. While in the first and in the last chapter innovation output is considered, and innovation is proxied by patent data, in the second chapter innovation input is taken into account, and R&D data are used.
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Addressing challenges facing SARS relating to the application of transfer pricing in business restructurings / Faith Chipiwa MberiMberi, Faith Chipiwa January 2012 (has links)
Multinational enterprises have been widely accused of using aggressive tax planning schemes to avoid paying tax all over the world. The purpose of this study is to analyse the methods used by multinational enterprises in the context of business restructurings to shift profits from high to low tax jurisdictions. Transactions between associated entities have generally been manipulated by applying non-arm’s length prices to these transactions, as well as devising agreements where the economic substance varies from the form of the transaction. The study aims to investigate some of the practical challenges faced by tax administrators in the application of the arm’s length principle.
The study was conducted based on a literature review, as well as analysing specific examples reported in newspapers where multinational enterprises have used aggressive tax planning schemes to shift profits. International case law was also analysed to evaluate some of the factors considered by the courts in the determination of the arm’s length price.
It was found that multinational enterprises definitely use aggressive tax planning schemes to shift profits. The practical challenges in the determination of arm’s length prices, complexity of the transactions involved, as well as a lack of resources, especially in the developing nations, are some of the factors that cause tax administrators to battle to find a solution to deter and detect these schemes. Other methods such as the unitary taxation method and the country by country reporting concept have been brought forward as alternatives to the arm’s length principle.
These alternatives have been proposed in an effort to find a solution to the challenges posed by the arm’s length principle. Specific measures have also been recommended for developing nations’ tax administrators to resolve the issues that they currently experience in this context. / Thesis (MCom (South African and International Taxation))--North-West University, Potchefstroom Campus, 2013
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Addressing challenges facing SARS relating to the application of transfer pricing in business restructurings / Faith Chipiwa MberiMberi, Faith Chipiwa January 2012 (has links)
Multinational enterprises have been widely accused of using aggressive tax planning schemes to avoid paying tax all over the world. The purpose of this study is to analyse the methods used by multinational enterprises in the context of business restructurings to shift profits from high to low tax jurisdictions. Transactions between associated entities have generally been manipulated by applying non-arm’s length prices to these transactions, as well as devising agreements where the economic substance varies from the form of the transaction. The study aims to investigate some of the practical challenges faced by tax administrators in the application of the arm’s length principle.
The study was conducted based on a literature review, as well as analysing specific examples reported in newspapers where multinational enterprises have used aggressive tax planning schemes to shift profits. International case law was also analysed to evaluate some of the factors considered by the courts in the determination of the arm’s length price.
It was found that multinational enterprises definitely use aggressive tax planning schemes to shift profits. The practical challenges in the determination of arm’s length prices, complexity of the transactions involved, as well as a lack of resources, especially in the developing nations, are some of the factors that cause tax administrators to battle to find a solution to deter and detect these schemes. Other methods such as the unitary taxation method and the country by country reporting concept have been brought forward as alternatives to the arm’s length principle.
These alternatives have been proposed in an effort to find a solution to the challenges posed by the arm’s length principle. Specific measures have also been recommended for developing nations’ tax administrators to resolve the issues that they currently experience in this context. / Thesis (MCom (South African and International Taxation))--North-West University, Potchefstroom Campus, 2013
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State ownership and Brazilian multinational enterprises: degree of internationalization and financial performanceCarrera Junior, José Marcos 21 June 2018 (has links)
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Previous issue date: 2018-06-21 / State-owned enterprises (SOEs) are a mechanism adopted by emerging countries to fulfill the need for investment in specific areas. Under import substitution industrialization (ISI) policy marked by state intervention in the economy, SOEs and national private companies became protected from foreign competition and enjoyed great market power. However, economic shocks during the 1970s and 1980s, along with the growing inefficiency of these enterprises due to agency problems, led to losses. During the 1990s, Latin-American countries opened their economy and undertook privatization programs. However, since strong national companies may be useful for the State because they control strategic resources, and in order to maintain national sovereignty by preventing the acquisition of SOEs by foreign investors, the Brazilian State kept a minority equity stake in these companies. In addition, the Brazilian State also invested in some companies to make them globally competitive ("national champions"), while also holding minority equity stakes to avoid their acquisition by foreigners. We argue that the government has not abandoned its previous policy of intervention in the economy, instead, it has adapted it to new circumstances. We evaluate the influence of state ownership on the companies’ degree of internationalization and performance. SOEs may perform worse than privately controlled firms because of agency problems, while government as a minority shareholder can assist firms by providing financial and political resources. Analyzing a panel of non-financial listed companies in Brazil between 2002 and 2016, we found that the higher the state ownership by means of pension funds and BNDES, the higher the degree of internationalization measured by the foreign sales to total sales ratio. The degree of internationalization was even higher when the government was the minority shareholder of family-controlled companies. Analyzing the impact of state ownership on firm-level financial performance, we found that firms in which the government was one of the shareholders did not underperform in comparison to privately controlled firms before the Brazilian crisis of 2014- 2016 crisis. However, during the crisis, when government support decreased, we verified that the relation between majority state ownership and financial performance measured by the return on assets (ROA) and Tobin’s Q was negative. Although negative, there was no statistically significant effect of minority state ownership. Our study suggests the need for governmentinvested enterprises to develop skills to perform well when they cannot rely on government assistance. Furthermore, the degree of internationalization did not soften the effects of the crisis on the firm-level financial performance, which may indicate that the domestic institutional environment has a strong influence on the performance of Brazilian companies. / Empresas públicas são um mecanismo adotado por países emergentes para suprir a necessidade de investimento em áreas específicas. Na política de industrialização por substituição de importações marcada pela intervenção do Estado na economia, protegidas da competição estrangeira, empresas públicas e privadas nacionais usufruíam de amplo poder de mercado. Entretanto, choques econômicos das décadas de 70 e 80, associados à crescente ineficiência destas empresas devido a problemas de agência, geraram perdas. Durante a década de 90, os países latino-americanos, abriram sua economia e adotaram programas de privatizações. Empresas nacionais fortes podem ser úteis ao Estado por controlarem recursos estratégicos, e visando manter a soberania nacional, para evitar que as empresas públicas fossem adquiridas por investidores estrangeiros, e para continuar mantendo influência sobre sua gestão, o Estado brasileiro manteve uma participação acionária minoritária. Além disso, o governo brasileiro investiu em algumas empresas para torná-las competitivas globalmente (“campeãs nacionais”), mantendo também participação minoritária para evitar sua aquisição por estrangeiros e manter influência sobre elas. Argumentamos que o governo não abandonou sua política de intervenção na economia, apenas a adaptou à novas circunstâncias. Empresas públicas podem performar pior do que empresas privadas devido a problemas de agência, ao passo que o governo como acionista minoritário pode auxiliar as empresas ao prover recursos financeiros e políticos. Desta forma, avaliamos a influência da propriedade do Estado sobre o grau de internacionalização e desempenho financeiro das empresas. Analisando um painel de companhias não financeiras listadas entre 2002 e 2016, verificamos que quanto maior o nível de participação do governo brasileiro na propriedade, principalmente por meio de fundos de pensão e BNDES, maior o grau de internacionalização medido pela razão entre as vendas no mercado externo e vendas totais. O grau de internacionalização foi ainda maior quando o governo foi o acionista minoritário de empresas controladas por famílias. Ao analisar o impacto da propriedade estatal na performance financeira das empresas, verificamos que embora antes da crise brasileira de 2014-2016 as empresas que tinham o governo como acionista não tiveram um desempenho pior do que empresa privadas, durante a crise, quando o suporte governamental diminuiu, a relação entre participação majoritária do estado e desempenho foi fortemente negativa, ao passo que embora negativo, não houve efeito estatisticamente significativo da participação minoritária, evidenciando a necessidade das empresas investidas pelo governo em criarem competências para performarem bem mesmo sem o apoio estatal. O grau de internacionalização não amenizou os efeitos da crise para as empresas analisadas, o que pode indicar que o ambiente institucional do país de origem tem forte peso no desempenho das empresas.
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Critical analysis of the foreign direct investment framework in Tanzania and ZambiaSalim, Sadik Nurdin January 2013 (has links)
Magister Legum - LLM
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Extension ou nouvelle théorie de l'internationalisation ? une analyse des stratégies marketing de quatre entreprises multinationales chinoises en Europe. / Theoretical extensions or path-breaking new theories of internationalization ? An analysis of the marketing management strategies of four chinese multinational enterprises in Europe : late bird catches the worm (too)Zou, Fanfan 24 November 2015 (has links)
Aujourd’hui les chercheurs du commerce international ne peuvent pas négliger la croissance significative et soutenue de l’investissement direct étranger (IDE), à la fois entrant et sortant, réalisé par des pays en voie de développement. Parmi ces pays, la Chine est en position de leader, en démontrant un fort élan en tant que récepteur d’IDE et investisseur, pas seulement dans des pays en voie de développement, mais aussi dans des pays développés. Les principaux acteurs derrière cette scène sont des entreprises multinationales (EMN) chinoises. Etant des retardataires en terme de l’internalisation, des EMN chinoises sont en train de concurrencer leurs compétiteurs plus établis, des EMN pionnières, dans le monde entier, y compris dans leurs marchés domestiques. Les études existantes sur l’internalisation de la Chine ne peuvent pas refléter la grandeur et la profondeur du processus d’internalisation de l’empire au milieu. Spécifiquement, des EMN chinoises démontrent des particularités bien distinctes qui méritent des études plus poussées et focalisées. A cet égard, la question souvent posée est si le processus d’internalisation des EMN chinoises peut être expliqué par les théories classiques dérivées des EMN pionnières, ou par les analyses effectuées dans les littératures sur des EMN retardataires. Dans cette thèse, nous répondons cette question en menant une étude sur les stratégies de Marketing des quatre EMN chinoises majores s’internationalisant dans des marchés développés, notamment l’Europe de l’ouest : Huawei, Haier, Lenovo et Geely, qui sont tous déjà leaders dans le marché domestique. En juxtaposant des propositions dérivées des stratégies des EMN chinoises avec les théories d’internalisation existantes (les théories classiques et alternatives), nous démontrons l’évolution et l’adaptation de ces théories dans le nouveau contexte de la globalisation, qui constitue aussi à une contribution managériale à la fois aux EMN retardataires et aux EMN pionnières. / Nowadays researchers of International Business could not possibly fail to notice the phenomenon that the FDI (Foreign Direct Investment) inflows and outflows of the world's developing countries keep increasing at a steady pace, and within this group, China continues to take the lead, showing great momentum both as a recipient of foreign investments and as an investor itself, not only in fellow developing countries, but in developed ones as well. And the main player and driver behind the scene is the country's MNEs (Multinational Enterprises) - latecomers in terms of internationalization, Chinese MNEs are competing their more established competitors, the MNE early-movers, all over the world, including in the home markets of the latter. Existing studies on China’s internationalization fail to reflect its scale and depth; Chinese MNEs as well as the social-economical situation of the country as a whole demonstrate distinct features, which deserve more-focused and case-specific studies. While questions often linger on whether the internationalization process of Chinese MNEs can be explained in terms of mainstream theories derived from early-movers, or in terms of the analyses that have so far been offered for latecomers, we decide to make a contribution to the solution of the question by having a focused examination on the Marketing strategies of four major Chinese MNEs internationalizing into developed country markets, notably West Europe: Huawei, Haier, Lenovo and Geely - all of which are already leaders in the domestic market and actively seeking a global leadership. By juxtaposing propositions derived from the strategic behaviors of Chinese MNEs with existing internationalization theories (both mainstream and alternative), we demonstrate how such theories could evolve in the new context of globalization, and make managerial contributions to both MNE latecomers and early-movers alike.
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移転価格税制における多国籍企業への独立企業原則適用の困難性とその解決 : 租税訴訟での課題と租税条約上の相互協議での解決可能性の考察角田, 伸広, TSUNODA, Nobuhiro 30 September 2011 (has links)
博士(経営法) / 甲第658号 / 241p
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Le rôle des capacités dynamiques dans le processus d’internationalisation des entreprises chinoises : le cas de Haier, Huawei et TCL. / The role of Dynamic Capabilities in the internationalization process of Chinese Multinationals : the Case of Haier, Huawei and TCL.Barré, Geneviève 23 September 2014 (has links)
Cette thèse porte sur le rôle des capacités dynamiques dans le processus d’internationalisation des entreprises chinoises depuis l’entrée de la Chine dans l’Organisation mondiale du commerce en 2001 alors que ces entreprises ne disposaient pas d’avantages concurrentiels préalables clairs par rapport à leurs concurrents occidentaux. L’étude de trois multinationales chinoises – Haier Group, Huawei Technologies et TCL Corporation – est menée dans le cadre théorique des capacités dynamiques (Dynamic Capability View - DCV). Elle vise à identifier la nature et les fondations des capacités dynamiques développées par ces entreprises au cours de leur processus d’internationalisation. Ce processus est caractérisé par la combinaison d'un investissement très significatif en innovation technologique et d’une internationalisation accélérée contribuant conjointement à la création d’un avantage concurrentiel durable. Ces deux dimensions de la stratégie des entreprises bénéficient d'un fort soutien du gouvernement chinois. / This thesis focuses on the role of dynamic capabilities in the internationalization process of Chinese corporations since China’s entry into the World Trade Organization in 2001, even though these companies did not have a clear prior competitive advantage over their Western competitors. The study of three Chinese multinational enterprises – the Haier Group, Huawei Technologies and TCL Corporation – is conducted in the framework of the Dynamic-Capability View (DCV). It aims at identifying the nature and the foundations of the dynamic capabilities developed by these corporations during the internationalization process.This process is characterized by the combination of a significant investment in technological innovation and an accelerated internationalization, jointly contributing to creating and sustaining of competitive advantage. These two elements of the corporate strategies benefit from the strong support of the Chinese government.
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European and American perspectives on the choice of law regarding cross–border insolvencies of multinational corporations / Weideman J.Weideman, Jeanette January 2011 (has links)
An increase in economic globalisation and international trade the past two decades has amounted to an increase in the number of multinational enterprises that conduct business, own assets and have debt in various jurisdictions around the world. This, coupled with the recent worldwide economic recession, has inevitably caused the increased occurrence of multinational financial default, also known as cross–border insolvency (CBI). CBI refers to the situation where insolvency proceedings are initiated in one jurisdiction with regard to a debtor’s estate and the debtor also has property, debt or both in at least one other jurisdiction.
When a multinational enterprise is in financial distress, the structure of such an enterprise poses significant challenges to the question of how to address its insolvency. This is due to the fact that, although the multinational enterprise is found globally in different jurisdictions around the world, the laws addressing its liquidation are local. The possibility of restructuring the multinational enterprise or liquidating it in order the satisfy creditor claims optimally depends greatly upon the ease with which the insolvency law regimes of multiple jurisdictions can facilitate a fair and timely resolution to the financial distress of that multinational enterprise.
The legal response to this problem has produced two important international instruments which were designed to address key issues associated with CBI. Firstly, the United Nations Commission on International Trade Law (UNCITRAL) adopted the UNCITRAL Model Law on Cross–Border Insolvency in 1997, which has been adopted by nineteen countries including the United States of America (in the form of Chapter 15 of the US Bankruptcy Code) and South Africa (in the form of the Cross–Border Insolvency Act 42 of 2000). Secondly, the European Union adopted the European Council Regulation on Insolvency Proceedings (EC Regulation) in 2000. These two instruments address the management of general default by a debtor and are aimed at providing a legal framework which seeks to enhance legal certainty,
cooperation, coordination and harmonization between states in CBI matters throughout the world.
After discussing the viewpoints of various writers, it seems clear that “modified universalism” is the correct approach towards CBI matters globally. This is mainly due to the fact that the main international instruments currently dealing with CBI matters are all based upon “modified universalism”. By looking at various EU and US case law it is also evident that, although there is currently still no established test for the determination of the “centre of main interest” (COMI) of a debtor–company under Chapter 15, there is a difference in the approach adopted by courts in the EU and those in the US in this regard. This dissertation further discusses the requirements for a debtor–company to possess an “establishment” for the purpose of opening foreign non–main insolvency proceedings in a jurisdiction as well as the choice–of–law considerations in CBI matters. / Thesis (LL.M. (Import and Export Law))--North-West University, Potchefstroom Campus, 2011.
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