Abstract The processing trade for China is based on the policy of exporting products to foreign countries while executing a bonding policy onto exported and imported materials and merchandise to increase competitions in the market. The taxation¡Blabour regulations¡Bforeign exchange control¡Bregulations and custom bookkeeping system of China are different from many countries, while the processing trade within China is a local economical activity, There is no consistent regulation established by the government for processing trade, Nevertheless, it has been executed through tentative policies and/or notification, Yet, it¡¦s still been persistently rectified, In the meantime , governing regulation have been widely prevailed among fields of customs¡Btrading¡Btaxation and accounting, which makes outsider difficult to understand. The aim of this study is to clarify the influence on the businesses type of processing trade resulting from the industrial policies and regulations of the Chinese government, and how S&M Enterprises should examine key elements of their businesses based on the industrial policies of the Chinese government, and choose an appropriate strategy to processing trade with their core specialties. Through qualitative research, the interviews with key figures in individual companies, and re-evaluation by other professionals, this study thoroughly examines the degree of influence on each type of processing trade from the seven key elements of business: industrial policies of the government¡B organization and human resources¡B taxation¡B finance¡B foreign exchange control¡B custom bookkeeping¡B market and quality control. Through inductive analysis, this study will make the following contributions to companies that either own or are considering the acquisition of a business to processing trade in China: • Contribution to literature¡Xreferences for running a business. • Contribution to evaluating the influence on the types of processing trade from the key elements of business¡Xa fish bone diagram of the key elements for the types of processing trade¡Xa strategic map. • Contribution to the analysis of key elements that are not appropriate for starting an effort to processing trade¡X self examination. • Contribution to the analysis and study of choosing key elements of the types of processing trade¡Xhelping management make the best decisions. [Key words] Processing trade, bonding policy

The objective of this thesis is to analyse relations between the United States and China on the current and financial account of the balance of payments in the quantitative and the qualitative point of view and to evaluate the impact of mutual operations on the external equilibrium. The partial objective of the thesis is to create the entry analysis for assessment of the global imbalances of the current accounts. Current external imbalances and mutual trade and investment relations between the USA and China are the key factors of the global imbalances. The thesis is divided into two chapters. The first chapter is theoretical and it is divided into two component parts. The first part is dedicated to the definition of single components of the balance of payments (current, financial and capital account), to its determinants and to mutual relations. The balance of payments theory is based on IMF's methodology. In the second part of the first chapter are introduced the main approaches to the balance of payments, the income (keynesian, multiplier), price (elasticity) and monetary approach. The analysis of the relations in terms of balance of payments is presented in the second chapter. The current account relations are assessed in the first part of the second chapter with the focus on domestic savings, investment, processing trade and effect of the Chinese monetary policy on mutual relations. The second part of the thesis deals with financial account matters, especially with Chinese build-up of the foreign exchange, American federal debt and character of the investment that flows between the USA and China.

This thesis, dedicated to the analysis of the cross-cultural management, presents in its first part a literature review in order to comprehend the actual stage of the cross-cultural management research. From this point of view we will approach general aspects of the human resources management and of the organizational culture, perceived as managerial instruments for the management of the cultural differences into an organization (chapter 1). In the following chapters (2 & 3), the analysis concerned the discourse on cultural difference and the post-socialist work ethic, perceived as the major cultural difference that impacts the crosscultural interactions in the foreign enterprises from Romania. These aspects will be developed from an applied perspective in the second part of our thesis. The chapters of the second part of the thesis are dedicated, on one hand, to the analysis of cultural differences management in the foreign SMEs from Romania, and, on the other hand, to a methodological proposition regarding the study of the cross-cultural management in Romania. These analyses and propositions are based on the identification of the main crosscultural management practices in the multinational corporations in Romania, through the analysis of the interviews, from the Romanian economic press, with employees and managers of the multinational corporations and on three case studies on SME with Italian participation on social capital, from textiles and wood industries / Cette thèse, consacrée à l’analyse du management interculturel, présente dans la première partie une revue de la littérature afin d’appréhender l’état actuel des recherches dans le domaine du management interculturel. Dans cette perspective, nous abordons les aspects généraux de la gestion des ressources humaines et de la culture d’entreprise, entendus comme des instruments managériaux de gestion des différences culturelles dans une organisation (chapitre 2). Dans les chapitres suivants (3 & 4), l’analyse a porté sur le discours relatif à la différence culturelle et sur l’éthique postsocialiste du travail, entendue comme la principale différence culturelle qui affecte les interactions interculturelles dans les entreprises étrangères en Roumanie. Ces aspects seront davantage développés de manière appliquée dans la deuxième partie. Les chapitres de la deuxième partie de la thèse sont consacrés, d’une part, à l’analyse de la gestion de la différence culturelle dans des petites et moyennes entreprises (PME) implantées en Roumanie et, d’autre part, à une proposition d’ordre méthodologique en vue de l’étude du management interculturel en Roumanie. Ces analyses et ces propositions prennent appui sur l’identification des principales pratiques de management interculturel dans les entreprises multinationales (EMN) actives en Roumanie relevées chez les managers et employés des EMN et sur trois études de cas réalisées sur des PME de l’industrie du textile et du bois avec participation italienne au caprftital social