近年來各國跨國企業利用對外投資控股架構設計進行租稅規劃，複雜的跨國結構安排導致各國稅基嚴重被侵蝕，引起各界關注，故了解跨國公司如何規劃其投資控股架構有其必要性。基於國內尚未有實證文獻探究國際租稅規劃對我國跨國公司投資控股架構決策之影響，因此本文針對2010年至2014年台灣上市櫃公司之海外關係企業目前投資控股架構進行研究，以了解我國對外投資的投資控股架構設計概況。此外，本文進一步探究跨國公司為了進行國際租稅規劃，不同租稅屬性的上下層公司是否確實會有相對應租稅特性之公司搭配形成控股連結。 本文建構兩個迴歸模型，採用Tobit模型進行實證分析。模型一分析基本租稅因素對於跨國控股連結之影響，實證結果顯示跨國控股連結設計會受到租稅協定、上下層公司所在國稅率差距影響。而模型二檢視國家組合間之租稅搭配相關變數對跨國控股連結的影響。結果顯示，上下層公司所在國的租稅環境確實會影響與其形成控股連結之所在國家的區位選擇。 / In the recent years, multinational corporations using the design of investment holding structure to do the tax planning. The complicated investment holding structure result in the tax base being damaged, and it draws the attentions of all walks of life. Therefore, there’s necessity to understand how the multinational corporations plan their investment holding structure. Due to the fact that there’s no literature which research the influence of international tax planning to our country’s multinational corporation investment holding structure decision have been proved. In order to understand how Taiwan’s multinational corporations plan their investment holding structure, we do the research against the investment holding structure of Taiwan’s listed companies from 2010 to 2014. Besides, we do the research more advanced on the international tax planning to see whether there will be companies with corresponded different tax characteristic that form an ownership links with the upper and lower companies of different tax characteristic. In this paper, we constructed two regression models, the Tobit random effect model is used to do the empirical analysis. The Model 1 analyzes the relation between the basic tax variable and the cross-border ownership links. The results indicate that the design of cross-border ownership links will be affected by tax treaty and the difference of tax rate between the upper and the lower countries. And the Model 2 examines the relation between tax collocation of country pair variables and cross-border ownership links. We found out that the tax environment where the upper and lower companies are located has truly affect the location choice of the country which the ownership link is linked to.

Ce travail doctoral porte sur l'accroissement des investissements directs à l'étranger dans les pays développés par les entreprises des marchés émergents (EMEs) et leur besoin à attirer et retenir les salariés de talents à l'Ouest. Au moyen de deux enquêtes distinctes nous abordons cette question avec trois études différentes mais complémentaires. La première étude se réfère à la théorie de « organization attractiveness » : Les EMEs ont-elles un handicap d'« emergingness » qui réduit leur attractivité en tant qu'employeur ? Dans le deuxième essai, nous nous appuyons de recherche relatif au « capital psychologique » : Les salariés ayant des niveaux plus élevés de capital psychologique sont-ils moins touchés par le handicap d'« emergingness » ? En utilisant la méthode du « policy capturing » le troisième essai répond à la question : Le handicap d'« emergingness » des EMEs a-t-il un impact sur la décision des salariés de talents de quitter leur emploi après une acquisition? Les résultats suggèrent que les EMEs ont une attractivité organisationnelle significativement plus faible que les entreprises des marchés développés et que les salariés ayant des niveaux plus élevés de capital psychologique sont plus attirés par des sociétés multinationales, et cela quel soit leur origine et que les EMEs subiront une perte de personnel post- acquisition plus élevée. Cette recherche met en évidence l'impact négatif du handicap d'« emergingness » rencontré par les EMEs sur les marchés occidentaux. Notre recherche suggère que les gestionnaires des EMEs devraient prendre en compte ce handicap en se concentrant sur les individus ayant des niveaux élevés de capital psychologique. / This doctoral research focuses on emerging market multinational corporations' (EMNCs) increasing outward foreign direct investment into developed countries and their need to attract and/or retain key Western talent. Using two separate surveys we address this lacuna with three research studies. The first essay uses theory from the organization attractiveness literature to answer the research question: Do EMNCs have a liability of emergingness lowering their attractiveness as employers? In the second essay, we draw upon the rising field of psychological capital to address the research question: Are individuals higher in psychological capital less affected by the liability of emergingness bias? Finally, using policy capturing modeled from the merger and acquisition literature stream, the third essay answers the research question: Does EMNC liability of emergingness impact post-acquisition turnover intentions? Findings in the first essay suggest that EMNCs have significantly lower organizational attractiveness than developed market firms. In the second essay, we find individuals higher in psychological capital more attracted to multinational corporations regardless of their origin. The third study suggests that EMNCs will have higher post-acquisition turnover than developed market firms. Theoretically, this research highlights the negative impact of the liability of emergingness faced by EMNCs in Western markets. Our research further suggests that EMNC managers responsible for recruiting and retention should recognize this bias by focusing on individuals with high levels of psychological capital.

O desenvolvimento da tecnologia da informação e das comunicações em todo o mundo propicia condições para que a comunidade internacional possa vir a se relacionar sem enfrentar os obstáculos oferecidos pelas barreiras geográficas ou temporais, bem como possa vir a atuar diretamente na defesa de seus interesses, acrescentando novas formas de disciplina do seu comportamento além dos tradicionais mecanismos normativos oferecidos pelo Estado. O direito fundamental de livre acesso à informação por intermédio da tecnologia digital deve ser garantido em igualdade de condições a todos os indivíduos, na qualidade de participantes da sociedade global, em obediência aos princípios e disposições contidos na Declaração Universal dos Direitos Humanos, bem como da Declaração do Direito do Desenvolvimento e sua atualização na Declaração do Milênio. Ocorre, que, os países em desenvolvimento não participam dos beneficios da evolução tecnológica e por não estarem conectados à rede mundial, estão alijados do processo e excluídos do acesso à informação transmitida por via digital. Os Estados, que originalmente foram considerados os únicos sujeitos de direito na ordem internacional, não se mostram mais aptos a gerir, com eficácia, os interesses da sociedade, tornando-se incapazes de oferecer as condições necessárias para o exercício pleno da cidadania. O presente estudo visa ampliar os limites da discussão acadêmica a respeito dos efeitos produzidos pelo avanço tecnológico e pela globalização transpondo o debate para a ordem jurídica internacional. O exame dos documentos produzidos pela Cúpula Mundial da Sociedade da Informação, organizada pela UIT, por intermédio da ONU, demonstra que os representantes dos países membros, juntamente com a iniciativa privada e a sociedade civil foram capazes de produzir Declarações de Princípios e Planos de Ação contendo regras de utilização da tecnologia da informação e das telecomunicações de forma a eliminar as desigualdades, e criando a possibilidade de que a humanidade possa, finalmente, vir exercer seu direito ao desenvolvimento. Ademais, criação do Fórum de Governança da Internet, como decorrência da Cúpula Mundial da Sociedade da Informação, evidencia que as regras para a utilização da rede mundial dos computadores permanecem sob a responsabilidade da comunidade internacional, restando, portanto, demonstrado que atuação da sociedade civil, através de mecanismos próprios para proteger seus interesses, repercute diretamente na esfera internacional e merece ser levada em consideração no estudo das fontes de Direito Internacional. / The development of information technology and communications all over the world created the ideal conditions for the international community to the improvement of relationship without any of the obstacles caused by geographical or chronological barriers, and turned possible to civil society to act directly in the defense of its own interests, adding new forms of ruling its behaviors besides the traditional legal mechanisms offered by the State. The free and direct access to information in digital format must be guaranteed in equal conditions as a fundamental right to all individuals, in their condition of members of global society, in accordance with the principles and provisions established by the Universal Human Rights Declaration, as well as of the Declaration of the Right to Development, dully amended by the Millennium Declaration. Nevertheless, the developing countries cannot benefit from technological revolution and since they cannot not connect to the Internet they are maintained apart from this process and therefore are prevented to exercise their right of access to information transmitted in digital format. On the other hand, the States that originally were considered the sole subjects of rights in the international order are not capable anymore to efficiently manage the interests of civil society and therefore cannot offer the necessary conditions to the plain exercise of citizenship. This paper intends to wide the limits of the academic discussion already in place analyzing the effects of the technological revolution and globalization enlarging the debate to the level of the international legal order. The exam of the documents produced by World Summit of Information Society, organized by ITU, dully authorized by UN, demonstrates that the representatives of the member States, jointly with the private sector and the civil society, were able to prepare the Declaration of Principles, Plan of Action and other related documents disciplining the use of information technology and communications in order to eliminate the differences and conduct the human beings to the plain exercise to of their right to development. Furthermore, the establishment of the Internet Governance Forum as a consequence of the World Summit of Information Society provides strong evidences that the rules for Internet access shall remain in the hands of Non Governmental Organizations and moreover demonstrates that the utilization by civil society of specific legal mechanisms in order to protect its own interests, may generate important consequences for the international legal order and therefore deserves to be examined as a phenomenon affecting the sources of International Law.

Avec la globalisation de l’économie, l’entreprise traditionnelle est devenue un réseau global de producteurs liés par des contrats. À la suite de certains abus commis par les entreprises multinationales, notamment en ce qui concerne les droits fondamentaux des travailleurs, les entreprises et la société civile ont développé des mécanismes de régulation privés dont les codes de conduite privés. La présente étude cherche à déterminer quels pouvaient être les véritables destinataires des codes de conduite : les travailleurs du pays d’origine de l’entreprise (généralement situés dans un pays développé) ou les travailleurs des pays de production (généralement situés dans des pays en développement). À cette fin, le mémoire compare le contenu des codes de conduite de Nike, de Gap et de Levi-Strauss sur ce sujet avec les observations de l’Organisation internationale du travail pour les travailleurs des États-Unis, de l’Inde et du Bangladesh. Certains écarts entre les protections accordées par les codes et les besoins des travailleurs sont ainsi identifiés. Dans la dernière partie du mémoire, la question d’étude est élargie afin d’examiner si les codes ne seraient pas destinés à des personnes autres que les travailleurs, soient les consommateurs, les actionnaires ou l’entreprise elle-même. / The globalised economy has transformed the traditional corporation into a worldwide network of producers connected by contracts. In light of certain abuses committed by multinational corporations, corporations and civil society have developed regulatory mechanisms including private codes of conduct. The purpose of this study is to determine for which workers the codes of conduct were developed: the workers of the country of origin of the corporation (generally located in developed countries) or the workers of the countries of production (generally located in developing countries). By comparing the content of the codes of conduct of Nike, Gap and Levi-Strauss regarding freedom of association with the observations of the International Labour Organisation for the United-States, India and Bangladesh, we identified a certain number of gaps between the content of the codes and the needs of the workers. In the last part of the study, we widened our research question to determine whether or not the codes might be destined to people other than the workers, namely consumers, shareholders or the corporation itself.

Dans le cadre de ce mémoire, nous nous penchons sur les relations du travail (RT) dans les entreprises multinationales (EMs) ayant des opérations au Canada. Notre question de recherche est la suivante: « Le pays d’origine d’une entreprise multinationale a-t-il un impact sur les pratiques de relations du travail dans ses opérations canadiennes? » Deux thèses principales ont été élaborées afin d’expliquer les choix des EMs dans l’adoption et l’implantation de pratiques. La première thèse, celle de la diversité, tient pour acquis que plusieurs déterminants endogènes et exogènes à l’EM influencent ses pratiques (Mcgraw et Harley, 2003). Tant les caractéristiques du pays hôte que celles du pays d’origine influenceraient les choix de pratiques des EMs contribuant ainsi à leur diversité (Almond et al., 2005). Par exemple, certains chercheurs avancent que les EMs sont littéralement imprégnées des caractéristiques provenant du pays qui les a vues naître, qu’elles feraient littéralement partie de leur ADN affectant ainsi les pratiques qu’elles mettent en place dans leurs filiales à l’étranger (Berger, 2006). Par ailleurs, la thèse de la convergence soutient que les EMs auraient tendance à utiliser les mêmes pratiques en cette ère de mondialisation et d’hégémonie économique américaine (Mcgraw et Harley, 2003). Les tenants de cette thèse croient plutôt à une convergence des pratiques à travers les EMs en raison notamment de la vaste diffusion du modèle anglo-saxon de gestion, de l’approche des best pratices et du one best way (Mcgraw et Harley, 2003; Royle, 2006). Convergence ou divergence des pratiques? Le débat demeure entier dans la littérature. Outre sa contribution à ce débat, notre recherche permet d’en apprendre davantage sur le comportement des EMs étrangères au Canada, mais aussi d’examiner les spécificités des EMs canadiennes. Le modèle conceptuel développé par ce mémoire se base sur la thèse de la diversité en examinant plus particulièrement l’effet du pays d’origine. Selon la littérature, plusieurs variables influencent les pratiques des EMs, soit le pays d’origine (Almond et al., 2005; Kvinge et Ulrichsen, 2008; Marginson, 2008; Edwards et Ferner, 2002; Collings, 2003; Ferner, 1997, Moore et Rees, 2008; etc.) et les caractéristiques propres à l’EM (Bartlett et Ghosal, 1998; Kidger, 2002; Perlmutter, 1969; Edwards, 2003). Aux fins de notre recherche, notre variable dépendante, les pratiques de RT, comporte cinq dimensions, soit la reconnaissance syndicale des nouveaux établissements, la politique d’implication du syndicat, la perception à l’égard des représentants syndicaux, la structure de la négociation collective et l’autonomie de la filiale dans l’élaboration de politiques en matière de RT (Bélanger et al., 2006). L’hypothèse principale de notre recherche est : le pays d’origine d’une EM a un impact sur le choix des pratiques de RT dans ses opérations canadiennes. Cinq sous-hypothèses, touchant cinq dimensions du concept de RT, ont été testées : 1) les EMs américaines reconnaissent moins souvent le syndicat dans leurs nouveaux établissements que les EMs d’autres pays; 2) les EMs américaines ont une moins bonne perception patronale du syndicat que celles provenant d’autres pays; 3) les négociations collectives sont plus décentralisées dans les EMs américaines que dans celles d’autres pays; 4) les EMs américaines impliquent moins les syndicats dans la prise de décision que celles provenant d’autres pays; 5) l’autonomie dans l’élaboration de politiques concernant la représentation syndicale est plus faible dans les EMs américaines que dans les EMs d’autres pays. Sur le plan méthodologique, cette étude utilise des données secondaires provenant de l’Enquête sur la gestion des ressources humaines, les politiques publiques et la chaîne de valeur mondiale menée par Bélanger, Harvey, Jalette, Lévesque et Murray (2006). Nous étudions un sous-échantillon de la base de données, soit une centaine d’EMs dont les employés sont syndiqués. Les résultats indiquent que les opérations canadiennes des EMs canadiennes se différencient de celles des EMs américaines par une meilleure perception patronale des syndicats et une plus grande implication syndicale. De plus, les EMs européennes reconnaissent plus le syndicat dans leurs nouveaux établissements, perçoivent davantage de la collaboration de la part du syndicat et octroient une plus grande autonomie en matière de RT à leurs opérations canadiennes que les EMs américaines. Enfin, les opérations canadiennes des EMs du reste du monde se distinguent de celles des EMs américaines par une meilleure perception patronale de collaboration de la part du syndicat. / The purpose of this research is to study labour relations in multinational corporations (MNCs) operating in Canada. Our research question is : “Does the country of origin of an MNC have an impact on the labour relations practices in its Canadian operations? ». Two main theses are put forward in the literature in order to explain the choices of MNCs in the adoption and the establishment of practices. The first one is the diversity thesis, which takes for granted that several endogenous and exogenous determinants of the MNC influence its practices (Mcgraw and Harley, 2003). The characteristics of the host country as well as those of the country of origin influence the choices of practices of MNCs, which are contributing to their diversity (Almond and al., 2005). For example, some researchers explain that MNCs are literally impregnated with characteristics coming from the country from which they originated, that it would be literally part of their DNA affecting the practices that they set up in their abroad subsidiaries (Shepherd, 2006). At the opposite, the convergence thesis asserts that MNCs tend all to use the same practices because of globalisation and American economic hegemony (Mcgraw and Harley, 2003). The supporters of this thesis believe in a convergence of the practices through MNCs because of the vast diffusion of the Anglo-Saxon model of management, the best practices and the one best way approaches (Mcgraw and Harley, 2003; Royle, 2006). Is there a convergence or a diversity of the practices? The debate remains strong in the literature. In addition to contributing to this debate, our research further explores the behaviour of foreign MNCs in Canada, and the particularities of Canadian MNCs. The conceptual model developed here is based on the diversity thesis, more specifically the effect of the country of origin. According to the literature, several variables influence the practices of MNCs: the country of origin (Almond and al., 2005; Kvinge and Ulrichsen, 2008; Marginson, 2008; Edwards and Ferner, 2002; Collings, 2003; Ferner, 1997, Moore and Rees, 2008; etc) and the characteristics specific to the MNCs (Bartlett and Ghosal, 1998; Kidger, 2002; Perlmutter, 1969; Edwards, 2003). In this research, the dependent variable, the labour relations practices, has five dimensions: union recognition in the new establishments, the trade union implication policy, management perception of the trade union representatives, the collective bargaining structure and the autonomy of the subsidiary in the development of labour relations policies (Bélanger and al., 2006). The principal assumption of our research is: the country of origin of a MNC has an impact on the choice of the practices of labour relations in its Canadian operations. Five sub-assumptions, corresponding to the dimensions of the concept of labour relations, were tested: 1) American MNCs less often recognize trade unions in their new establishments than MNCs of other countries; 2) American MNCs have a worse managerial perception of the trade union than those coming from other countries; 3) Collective bargaining is more decentralized in American MNCs than in those of other countries; 4) American MNCs are less likely to include trade unions in their decision-making than those coming from other countries; 5) There is less autonomy in the development of policies concerning trade union representation in American MNCs than in MNCs from other countries. The methodology of this study uses secondary data coming from the Survey on Employment Practices, Public Policy and the Global Value Chain carried out by Bélanger, Harvey, Jalette, Lévesque and Murray (2006). We study a subsample of the data base, composed of one hundred MNCs whose employees are unionised. The results show that Canadian operations of Canadian MNCs differ from those of American MNCs. Canadian MNCs have a better perception of the unions and involve more unions in decision-making. European MNCs are more likely to recognize trade unions in new establishments, perceive greater union collaboration and grant greater autonomy regarding labour relations to their Canadian operations, as compared to American MNCs. The Canadian operations of MNCs of the rest of the world are distinguished from American MNCs by a stronger perception of union collaboration.

This study investigates the impact of trade liberalization on food security at both national and rural household levels in Mozambique. Three periods are covered at national level: before trade reforms (1975-1986), after reforms under IMF/WB’s (International Monetary Fund/World Bank’s) period (1987-1994), and after reforms under IMF/WB/WTO’s (World Trade Organization’s) period (1995-2014). The researcher adopted the conceptual framework developed by the FAO (2003:235) according to which a country’s food security status can be influenced by diverse factors, including trade liberalization, through changes in relative prices, in quantities produced and consumed, and in trade volumes. At national level, the evidence suggests that trade liberalization’s impact on food security is both positive and negative. At rural household level, the empirical findings suggest that trade liberalization has no significant impact, either positive or negative, on households’ food security due mainly to poor infrastructure, households’ high dependence on subsistence farming and their lack of purchasing power. / Development Studies / M.A. (Development Studies)

O desenvolvimento da tecnologia da informação e das comunicações em todo o mundo propicia condições para que a comunidade internacional possa vir a se relacionar sem enfrentar os obstáculos oferecidos pelas barreiras geográficas ou temporais, bem como possa vir a atuar diretamente na defesa de seus interesses, acrescentando novas formas de disciplina do seu comportamento além dos tradicionais mecanismos normativos oferecidos pelo Estado. O direito fundamental de livre acesso à informação por intermédio da tecnologia digital deve ser garantido em igualdade de condições a todos os indivíduos, na qualidade de participantes da sociedade global, em obediência aos princípios e disposições contidos na Declaração Universal dos Direitos Humanos, bem como da Declaração do Direito do Desenvolvimento e sua atualização na Declaração do Milênio. Ocorre, que, os países em desenvolvimento não participam dos beneficios da evolução tecnológica e por não estarem conectados à rede mundial, estão alijados do processo e excluídos do acesso à informação transmitida por via digital. Os Estados, que originalmente foram considerados os únicos sujeitos de direito na ordem internacional, não se mostram mais aptos a gerir, com eficácia, os interesses da sociedade, tornando-se incapazes de oferecer as condições necessárias para o exercício pleno da cidadania. O presente estudo visa ampliar os limites da discussão acadêmica a respeito dos efeitos produzidos pelo avanço tecnológico e pela globalização transpondo o debate para a ordem jurídica internacional. O exame dos documentos produzidos pela Cúpula Mundial da Sociedade da Informação, organizada pela UIT, por intermédio da ONU, demonstra que os representantes dos países membros, juntamente com a iniciativa privada e a sociedade civil foram capazes de produzir Declarações de Princípios e Planos de Ação contendo regras de utilização da tecnologia da informação e das telecomunicações de forma a eliminar as desigualdades, e criando a possibilidade de que a humanidade possa, finalmente, vir exercer seu direito ao desenvolvimento. Ademais, criação do Fórum de Governança da Internet, como decorrência da Cúpula Mundial da Sociedade da Informação, evidencia que as regras para a utilização da rede mundial dos computadores permanecem sob a responsabilidade da comunidade internacional, restando, portanto, demonstrado que atuação da sociedade civil, através de mecanismos próprios para proteger seus interesses, repercute diretamente na esfera internacional e merece ser levada em consideração no estudo das fontes de Direito Internacional. / The development of information technology and communications all over the world created the ideal conditions for the international community to the improvement of relationship without any of the obstacles caused by geographical or chronological barriers, and turned possible to civil society to act directly in the defense of its own interests, adding new forms of ruling its behaviors besides the traditional legal mechanisms offered by the State. The free and direct access to information in digital format must be guaranteed in equal conditions as a fundamental right to all individuals, in their condition of members of global society, in accordance with the principles and provisions established by the Universal Human Rights Declaration, as well as of the Declaration of the Right to Development, dully amended by the Millennium Declaration. Nevertheless, the developing countries cannot benefit from technological revolution and since they cannot not connect to the Internet they are maintained apart from this process and therefore are prevented to exercise their right of access to information transmitted in digital format. On the other hand, the States that originally were considered the sole subjects of rights in the international order are not capable anymore to efficiently manage the interests of civil society and therefore cannot offer the necessary conditions to the plain exercise of citizenship. This paper intends to wide the limits of the academic discussion already in place analyzing the effects of the technological revolution and globalization enlarging the debate to the level of the international legal order. The exam of the documents produced by World Summit of Information Society, organized by ITU, dully authorized by UN, demonstrates that the representatives of the member States, jointly with the private sector and the civil society, were able to prepare the Declaration of Principles, Plan of Action and other related documents disciplining the use of information technology and communications in order to eliminate the differences and conduct the human beings to the plain exercise to of their right to development. Furthermore, the establishment of the Internet Governance Forum as a consequence of the World Summit of Information Society provides strong evidences that the rules for Internet access shall remain in the hands of Non Governmental Organizations and moreover demonstrates that the utilization by civil society of specific legal mechanisms in order to protect its own interests, may generate important consequences for the international legal order and therefore deserves to be examined as a phenomenon affecting the sources of International Law.

Submitted by Alex Moraes Lopes Fernandes Leite (alexmfl@gmail.com) on 2013-07-23T04:08:26Z No. of bitstreams: 1 Dissertação vFinal.pdf: 2115422 bytes, checksum: 3109d300779cd09ae6078d64fecc8b7a (MD5) / Approved for entry into archive by Suzinei Teles Garcia Garcia (suzinei.garcia@fgv.br) on 2013-07-23T12:45:58Z (GMT) No. of bitstreams: 1 Dissertação vFinal.pdf: 2115422 bytes, checksum: 3109d300779cd09ae6078d64fecc8b7a (MD5) / Made available in DSpace on 2013-07-23T13:29:00Z (GMT). No. of bitstreams: 1 Dissertação vFinal.pdf: 2115422 bytes, checksum: 3109d300779cd09ae6078d64fecc8b7a (MD5) Previous issue date: 2013-06-27 / A capacidade das empresas multinacionais (EMN) de se adaptar às oportunidades e ameaças de seus mercados é um dos fatores estratégicos de maior importância na dinâmica dos negócios atuais. Essa necessidade de adaptação não se restringe apenas aos países desenvolvidos, mas também aos países emergentes. Nesse contexto faz-se necessário a compreensão da estratégia de empresas multinacionais dos países emergentes através do estudo das capacidades dinâmicas e de seus modelos de gestão. Assim este trabalho teve como objetivo geral analisar o desenvolvimento e a transferência das capacidades dinâmicas entre matriz e subsidiárias. Serviu como fundamento teórico deste estudo, a visão baseada em recursos, a ambidestralidade das organizações (exploration x explotation), as capacidades dinâmicas e os modelos estratégicos de gestão de EMNs. A definição escolhida para as capacidades dinâmicas, “habilidades sistemáticas da organização de integrar, construir e reconfigurar suas competências organizacionais de acordo com as ameaças e oportunidades do mercado”, serviu como base para toda a pesquisa. Em termos metodológicos foi utilizada a abordagem qualitativa, através de estudo de caso único como método de pesquisa. Após definição de alguns critérios (EMNs brasileiras, setor de tecnologia, mais de uma subsidiária e atuação em diversos segmentos) para definição da organização a ser estudada, optou-se pela escolha da empresa Alpha. A coleta de dados sobre a Alpha foi baseada em múltiplas fontes, através de informações secundárias e entrevistas em profundidade realizadas com pessoas chaves da organização para investigar de forma direta os processos, competências e recursos existentes na organização. Foram encontradas duas capacidades dinâmicas na Alpha: “processo de desenvolvimento de software” e “desenvolvimento de novos serviços”. A primeira CD está presente na matriz e nas subsidiarias. Sua transferência se deu de maneira integral a todas as subsidiárias e teve como fatores antecedentes à integração e o contexto competitivo. A segunda CD está presente somente na matriz e teve como principais fatores antecedentes a orientação empreendedora e as iniciativas. Sua transferência não ocorreu para qualquer subsidiária. Após a análise dos resultados pôde-se concluir que as duas capacidades dinâmicas, em especial a CD processo de desenvolvimento de software, é geradora de vantagem competitiva para a Alpha. / The ability of multinational corporations (MNCs) to adapt to the opportunities and threats of their markets is one of the most important strategic factors in the dynamics of today's businesses. This necessity for adaptation is not only restricted to developed countries, but also to emerging countries. In this context it is necessary to understand the strategy of multinational corporations from emerging countries through the study of dynamic capabilities and their management models. Thus, this study aimed at analyzing the development and transference of dynamic capabilities parent and subsidiaries. Supporting the theoretical foundation of this study, the resource-based view, the ambidextrous’ organizations (exploration x explotation), dynamic capabilities and strategic management models MNCs. The definition chosen for the dynamic capabilities, 'the systematic organization ability to integrate, build and reconfigure their organizational competencies according to the threats and opportunities of the market,' served as the basis for all the research. In terms of methodology was used a qualitative approach, through a single case study as a research method. After setting some criteria (MNCs Brazilian technology sector, more than a subsidiary and operations in various segments) to define the organization which would be studied, it has been decided by the company Alpha. Data collection was based on multiple sources through secondary information and in-depth interviews conducted with key people in the organization to investigate directly the processes, abilities and resources in the organization. Two dynamic capabilities were found: 'software development process' and 'development of new services.' The first DC is present at parent and subsidiaries. The DC’s transfer was completely made to all subsidiaries and had as background factors integration and competitive context. The second DC is present only in the parent and had as main background factors and entrepreneurial orientation initiatives. The transfer did not occur to any subsidiary. After analyzing the results it was concluded that the two dynamic capabilities, in particular the DC process of software development, is generating competitive advantage for Alpha.

Corporate social responsibility (CSR) and multinational companies (MNCs) landed in Chinaalmost at the same time. However, the Chinese market where the governmental role is alwaysinfluential provides a specific setting for the CSR development in China. The purpose of thisthesis is to analyze the governmental role in the CSR engagement of SvenskaKullagerfabriken (SKF) in China based on a literature review, qualitative case study, semistructuredinterview and three mini-cases study. By adopting these methods, it is found thatthe Chinese government is trying to provide a more CSR-friendly policy and stricterlegislation in order to guide the Chinese business towards a sustainable direction. Besides, inrecent years, the Chinese government is also re-orienting the social values that are claimingthe return of the traditional business ethics and promoting the level of CSR in the Chinesesociety. A triangulated model is developed in this thesis to analyze the case company. Theexperience of SKF indicates that the company’s CSR strategy is universal, whereas its CSRengagement has changed along with the Chinese development. It is found that there are fourphases of SKF’s CSR development in China, and each phase is associated with andstimulated by the specific scheme during the Chinese social and economic development.Among the variables in Chinese changing society, the macro-policy is deemed by SKF as thekey factor that has the largest impact on the CSR engagement of the company. After thisresearch, the research gap will be filled in with an empirical case. Yet, the future efforts inempirically investigating more companies are suggested to enrich the research on thecorrelation between the Chinese government, CSR development and MNCs in China.

<p>This dissertation consists of three major chapters. The first chapter is dedicated to testing a novel gravity model of international trade, while the last two chapters explore cross-country commitment and implementation behavior within the World Trade Organization’s Trade Facilitation Agreement. </p> <p><strong>Chapter 1:</strong> I test a novel theoretical gravity model of international trade on firm-level export data from Colombia in 2018. The model assumes a power law relationship between trade flows and distance, with the distance elasticity resulting from two dynamic processes: firm-export growth captured in a Pareto distribution; and the growth of the distance over which those exports are sold. Although the model has been shown to work well in French data, its usefulness for interpreting data from other countries remains unexplored. I find evidence that the model fails in Colombia because some large firms contradict its assumptions by exhibiting shorter export distances compared to smaller firms in the sample. I hypothesize that these large firms are branches of foreign multinational corporations (MNCs). MNCs’ headquarters constraint the export growth of its affiliates as well as the markets they reach. While I cannot prove firms’ MNC affiliation, I use export sophistication as an imperfect metric to reflect MNC presence. When MNC affiliates are excluded from the sample, firm export distance rises faster with firm size, leading to improved predictions of the distance elasticity of trade in Colombia by the model. These findings have implications not only for the tested model but also for other theories that explain gravity in international trade through firm-level behavior.</p> <p><strong>Chapter 2:</strong> We use a new database of commitments made during the process of ratifying the Trade Facilitation Agreement (TFA) to study variation in countries’ commitment behavior. The TFA is a novel World Trade Organization agreement because it allows developing countries to select commitments from a menu of best practices in trade facilitation, rather than to consent, or not, to a comprehensive package of negotiated commitments. The operation of this <em>à la carte</em> approach to concluding trade agreements is worthy of study in its own right, but the commitment data also offer a high-level description of progress in an international effort to improve border management procedures around the globe. Our study uses data on TFA commitments to describe progress across subcomponents of the agreement. A regression model shows that the number of Type A trade facilitation commitments that a country made in the TFA ratification process depends on its level of development, population size, ability to control corruption, and foreign aid received to support trade facilitation. We use multidimensional scaling techniques to study differences in the content of national commitment bundles. This approach demonstrates that variation in the content of countries’ commitments is closely tied to the number of commitments made.</p> <p><strong>Chapter 3:</strong> This chapter examines the implementation progress of the Trade Facilitation Agreement (TFA) from 2019 to 2023. The TFA, which is the latest World Trade Organization agreement, came into force in 2017. In its novelty, it allows developing countries to set their own implementation schedule and adjust it if needed. This flexibility aligns implementation requirements with the capabilities of signatory countries, but introduces uncertainties in achieving complete global implementation and fully realizing the potential benefits of the agreement. Using data on the notified implementation dates for each measure of the TFA, this study describes the progress made in implementing different subcomponents of the agreement over a period of five years. A regression analysis suggests that the annual rate of progress towards achieving full TFA implementation does not vary based on country characteristics such as GDP per capita, population size, or landlocked status. Assuming that the tendency at which countries implement measures remains unchanged, I project that 95% of developing countries will achieve 95% TFA implementation between the years 2036 and 2047.</p>