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稅負為企業的一項重大成本，如何取得讓企業有效降低稅負的租稅策略是企業關注的問題之一。過去文獻發現，策略聯盟所形成的網絡連結會形成一股資訊流，傳遞聯盟成員彼此的知識與經驗，並透過網絡連結取得對其有利的知識與資訊。因此本研究探討當策略聯盟的成員中含有低稅率企業時，是否會傳遞租稅策略資訊，使企業進行更多的租稅規避行為；且當低稅率聯盟夥伴與企業有相似的特性時，相較於特性不相似的聯盟夥伴，租稅策略資訊的傳遞會更有效。研究結果顯示，企業會透過低稅率的聯盟夥伴取得租稅策略的相關資訊並增加租稅規避行為；且當彼此位於同一地區或風險程度相似時，相較於不同地區或風險程度不相似的低稅率聯盟夥伴，租稅策略資訊的傳遞更有效，企業會進行更多的租稅規避行為；產業、所得移動力及成長機會相似性也會提高租稅策略資訊的傳遞效果。

Submitted in fulfillment of the requirements of the Degree of Doctor of Technology: Business Administration, Durban University of Technology, 2014. / This thesis integrates social capital and ‘reasoned action’ theory to construct a theoretical model for investigating the factors which predict an individual’s intention to share tacit knowledge in a University of Technology. It utilizes Nahapiet and Ghoshal (1998: 243) definition and conception of social capital. They define social capital as “the sum of the actual and potential resources embedded within, available through, and derived from the network of relationships possessed by an individual or social unit”. This study examined tacit knowledge sharing behaviour (i.e., knowledge that is shared between individuals) within the context of social capital. The specific type of tacit knowledge that is being studied relates to work experience ‘know-what’ and ‘know-how’. ‘Know-what’ refers to the basic mastery of a discipline that professionals achieve through education and training. ‘Know-how’ refers to procedural knowledge about a business process and the individual’s capability to perform an action with an understanding of why the action is appropriate in the particular context, (i.e., action skill or applied competence). Specifically, this study examines the relationship between the structural, relational and cognitive dimensions of social capital and the individual’s attitude towards the sharing of tacit knowledge. It further examines the relationship between the individual’s attitude towards tacit knowledge sharing, their perceived norms and perceived behavioural control over the sharing of tacit knowledge (mediating variables) and their intention to share tacit knowledge. It is a case study which consists of a mixed methods research design, incorporating nine research interviews and five hundred and fifty four self administered questionnaires. The theoretical model is examined using structural equation modeling (SEM) and as a result of the findings, the initial model is revised into a set of theoretical models, which are tested using SEM and found to be consistent with the data (i.e., a good fit). The direct, indirect and total effects of the identified predictor (social capital) and mediating variables (‘reasoned action’) on the individual’s intention to share tacit knowledge, in each model, is examined and the results are presented. Each dimension of social capital is found to be significant for predicting the criterion variable ‘attitude towards tacit knowledge sharing’. The individual’s attitude towards tacit knowledge sharing is found to be highly significant for predicting the individual’s intention to share tacit knowledge but the ‘reasoned action’ variables are found to be not as significant, particularly perceived behavioural control over the sharing of tacit knowledge. The results of this study enrich our collective understanding regarding social capital and tacit knowledge sharing behaviour.

Cette thèse s'efforce de comprendre l'impact de multiples orientations stratégiques sur la performance de l'entreprise micro-familiale dans un contexte d’économie en développement, en trois phases distinctes. Tout d'abord, nous avons posé la question de savoir si les micro-entrepreneurs familiaux améliorent leur performance en développant simultanément des activités axées sur l'entrepreneuriat et sur le marché. Nous avons également étudié si ces orientations stratégiques complémentaires sur la performance sont favorisées par le capital social, sous forme de liens commerciaux et sociaux. En outre, nous avons soulevé une question sur l’effet de l’intervention de la famille sur la performance dans le contexte de multiples orientations stratégiques. L'étude initiale a fourni un thème de recherche fécond sur l'entreprise familiale dans un environnement institutionnel. Nous avons montré que les micro-entreprises familiales optimisent leurs performances commerciales en investissant dans des niveaux plus élevés d'orientation entrepreneuriale et commerciale. En outre, le processus de socialisation avec l’environnement commercial augmente la performance grâce aux effets combinés des orientations entrepreneuriale et de marché dans un contexte d’économies émergentes. Contrairement à ce que l’on pourrait penser, l'étude a révélé que la performance des entreprises augmente lorsque les deux orientations sont élevées, mais seulement lorsque l'engagement familial est faible. Ce résultat a permis d'améliorer la connaissance que l’on a de l'influence de la famille sur l'élaboration de comportements stratégiques pour atteindre une meilleure performance. L'étude subséquente, examine et révèle le côté sombre et lumineux de la famille en relation avec des stratégies d'orientation entrepreneuriale et de marché et son impact sur la performance. L'étude quantitative finale contredit la recherche antérieure révélant l'importance des capacités familiales dans le soutien des comportements à risque pour accroître la richesse familiale dans un contexte émergent. / This dissertation endeavors to understand the impact of multiple strategic orientations on the performance of the micro family business in developing economy settings in three distinct phases. First, we raised a question whether family micro-entrepreneurs gain performance benefits by developing simultaneously high levels of entrepreneurial-oriented and market-oriented activities. We also investigated whether these complementary strategic orientations on performance are rewarded by cultivating high levels of firm social capital in the form of business and social network ties. In addition, we raised a question how family fits together in the context of multiple strategic orientations to achieve superior performance. The initial study, therefore, yielded a rich research theme related to family business in the context of institutionally constrained environment. We have shown that micro family businesses do maximize their business performance by investing on higher levels of entrepreneurial and market orientation. Furthermore, firm socialization process with their external business entities increase the performance benefits by combined effects of entrepreneurial and market orientations in an emerging market setting. Contrary to conventional wisdom, the study revealed that business profitability increases when both orientations are high but only when family involvement is low. This result yielded important insights into the role of family influence in shaping firm strategic behaviors to achieve better performance. The subsequent study, therefore, reviews and revealed the dark and bright side of the family in combination with entrepreneurial and market orientation behaviors and its consequent impact on performance. The final quantitative study contradicts previous research finding revealing the importance of family-based capabilities in supporting risk-taking behaviors to increase family wealth in an emerging market setting.

The major global concern of preventing the spread of Human Immunodeficiency Virus (HIV) requires that millions of people be tested in order to identify those individuals who need treatment and care. This study’s purpose was to examine the role of social networks in an individual’s decision to test for HIV. The study sample included 62 participants of African and Caribbean origin in Toronto, Canada. Thirty-three females and 29 males, aged 16 to 49 years who had previously tested positive or negative for HIV, participated in interviews that lasted approximately 60 minutes. Measurement instruments adapted from Silverman, Hecht, McMillin, and Chang (2008) were used to identify and delimit the social networks of the participants. The instrument identified four social network types: immediate family, extended family, friends, and acquaintances. The study examined the role of these network types on the individuals’ decisions to get HIV testing. A mixed method approach (Creswell, 2008) was applied, and both qualitative and quantitative data were collected simultaneously. Participants listed their social networks and retrospectively described the role of their network members in influencing their decision to test for HIV. The participants’ narratives of the influence of social networks in HIV testing were coded. A thematic analysis of the qualitative descriptions of the network members’ influence was performed. The quantitative and the qualitative analysis results were then tallied. The results of the study demonstrated that the influence of social networks was evident in the individuals’ decisions to test for HIV. The most influential group was friends, followed in descending order of influence by immediate family, acquaintances, and extended family. These social network ties provided informational, material, and emotional support to individuals deciding to seek HIV testing. For policy makers and health professionals, coming to a more complete understanding of these dynamics will enable them to make institutional decisions and allocate resources to improve and enhance the support available from within these social networks, thus encouraging, promoting, and leading to increased testing for HIV.

The major global concern of preventing the spread of Human Immunodeficiency Virus (HIV) requires that millions of people be tested in order to identify those individuals who need treatment and care. This study’s purpose was to examine the role of social networks in an individual’s decision to test for HIV. The study sample included 62 participants of African and Caribbean origin in Toronto, Canada. Thirty-three females and 29 males, aged 16 to 49 years who had previously tested positive or negative for HIV, participated in interviews that lasted approximately 60 minutes. Measurement instruments adapted from Silverman, Hecht, McMillin, and Chang (2008) were used to identify and delimit the social networks of the participants. The instrument identified four social network types: immediate family, extended family, friends, and acquaintances. The study examined the role of these network types on the individuals’ decisions to get HIV testing. A mixed method approach (Creswell, 2008) was applied, and both qualitative and quantitative data were collected simultaneously. Participants listed their social networks and retrospectively described the role of their network members in influencing their decision to test for HIV. The participants’ narratives of the influence of social networks in HIV testing were coded. A thematic analysis of the qualitative descriptions of the network members’ influence was performed. The quantitative and the qualitative analysis results were then tallied. The results of the study demonstrated that the influence of social networks was evident in the individuals’ decisions to test for HIV. The most influential group was friends, followed in descending order of influence by immediate family, acquaintances, and extended family. These social network ties provided informational, material, and emotional support to individuals deciding to seek HIV testing. For policy makers and health professionals, coming to a more complete understanding of these dynamics will enable them to make institutional decisions and allocate resources to improve and enhance the support available from within these social networks, thus encouraging, promoting, and leading to increased testing for HIV.

Submitted in fulfillment of the requirements of the Degree of Doctor of Technology: Business Administration, Durban University of Technology, 2014. / This thesis integrates social capital and ‘reasoned action’ theory to construct a theoretical model for investigating the factors which predict an individual’s intention to share tacit knowledge in a University of Technology. It utilizes Nahapiet and Ghoshal (1998: 243) definition and conception of social capital. They define social capital as “the sum of the actual and potential resources embedded within, available through, and derived from the network of relationships possessed by an individual or social unit”. This study examined tacit knowledge sharing behaviour (i.e., knowledge that is shared between individuals) within the context of social capital. The specific type of tacit knowledge that is being studied relates to work experience ‘know-what’ and ‘know-how’. ‘Know-what’ refers to the basic mastery of a discipline that professionals achieve through education and training. ‘Know-how’ refers to procedural knowledge about a business process and the individual’s capability to perform an action with an understanding of why the action is appropriate in the particular context, (i.e., action skill or applied competence). Specifically, this study examines the relationship between the structural, relational and cognitive dimensions of social capital and the individual’s attitude towards the sharing of tacit knowledge. It further examines the relationship between the individual’s attitude towards tacit knowledge sharing, their perceived norms and perceived behavioural control over the sharing of tacit knowledge (mediating variables) and their intention to share tacit knowledge. It is a case study which consists of a mixed methods research design, incorporating nine research interviews and five hundred and fifty four self administered questionnaires. The theoretical model is examined using structural equation modeling (SEM) and as a result of the findings, the initial model is revised into a set of theoretical models, which are tested using SEM and found to be consistent with the data (i.e., a good fit). The direct, indirect and total effects of the identified predictor (social capital) and mediating variables (‘reasoned action’) on the individual’s intention to share tacit knowledge, in each model, is examined and the results are presented. Each dimension of social capital is found to be significant for predicting the criterion variable ‘attitude towards tacit knowledge sharing’. The individual’s attitude towards tacit knowledge sharing is found to be highly significant for predicting the individual’s intention to share tacit knowledge but the ‘reasoned action’ variables are found to be not as significant, particularly perceived behavioural control over the sharing of tacit knowledge. The results of this study enrich our collective understanding regarding social capital and tacit knowledge sharing behaviour. / Academy of Management, National Research Foundation, Durban University of Technology