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The purpose of this research study is to explore how decision-makers at Born Global enterprises form their strategies during the pre-internationalisation phase. In this study the researcher has combined theories from two academic fields, namely the strategic management field and the international entrepreneurship field. The main theories inherent in the study are: the strategic lenses and the strategic schools of thought (theories that belong to the strategic management field) and Born Global (theory that belongs to the international entrepreneurship field). These recently mentioned theories has been combined, leading to a depiction of a general theoretical framework, illustrating for how the researcher has made use of the chosen theories in the study. In order to fulfil the study’s aim, the researcher has conducted a qualitative and multiple-case study, where seven different case companies (Algoryx Simulation AB, CodeMill AB, COS Systems AB, North Kingdom Design & Communication AB, Oryx Simulations AB, Prediktera AB and Xore AB) from a peripheral area of northern Sweden (Umeå and Skellefteå) have been investigated through semistructured interviews. After performing the seven interviews, the obtained empirical data has been analysed by using the analysis strategy theoretical propositions and the analytical technique of cross-case analysis. From this study, the researcher has found out that in the pre-internationalisation phase decision-makers at Born Global enterprises form their strategies in accordance with the configuration school, where these individuals alternates by different strategic making procedures along the process. This in turn implies that these individuals make use of a mixture of proactive and reactive strategy making procedures along the process, where the character of the strategy is determined by their respective applied procedures. Moreover, the research findings have showed that the selection of strategy making procedures is highly dependent on the company’s context. Additionally, the research findings indicated that legitimate key individuals such as the company’s founder/-s or entrepreneur/-s are highly involved and influential in the companies’ strategy-making process during the pre-internationalisation phase.

Published Article / Modern philosophy left us with an unbridgeable divide between factual reality and the domain of values (normativity). This article first of all analyze modal norms, such as the principle of avoiding what is legally excessive. There are distinct but mutually cohering kinds of laws. The distinction between modal laws / norms and type laws / norms required an example from the domain of human society - John Locke and Adam Smith, whose ideas in practice gave birth to trade unionism and labour parties. The idea of an "invisible hand" (manifest in the "free market") operates with exact (natural) laws, such as supply and demand. When modal norms are distinguished from type norms it becomes clear that states and a business enterprises can act uneconomically by wasting their money although they ought to function in a way that is guided by economic considerations of frugality. As an example the well-known natural law of energy-conservation is explained as the embodiment of an analogical link between the physical aspect and the kinematic aspect which should rather be designated as the law of energy-constancy. Finally the problem of normativity is related to the coherence between the logical-analytical aspect and its coherence with the aspects of number and space - focused on the principle of the excluded middle and its implications for diverging schools of thought within twentieth century mathematics. The last subsection concludes with reference to the norms guiding technological developments and with an assessment of the meaning of technology.

Summaries in English and Afrikaans / The study explores the beliefs and wishes of respondents in Pretoria concerning crime seriousness and criminal sentencing in South Africa. It is suggested that in a democracy, the legal system must reflect the values of the individual citizen if it is to achieve a legitimacy based upon the concepts of moral consent and universality, and argues that this can only be achieved when all citizens have a voice. The study undertakes and reports on a survey of 400 units, across race divisions in and around the City of Pretoria by initially emulating, and thereafter extending, the British Crime Survey. The thesis offers seven chapters divided into two primary components. The first component, chapters one to four, systematically debate the historical/theoretical foundations of sentencing practice (both globally and in respect of South Africa), and identifies the inherent problems faced by contemporary criminal justice systems. The study utilises sentencing literature to provide an in-depth appraisal of theoretical paradigms and, thereafter, evaluates the successes and failures of various sentencing options. The second component, chapters five to seven, unpack the Pretorian research in relation to various other foreign research surveys, and culminates by offering a South African sentencing guide (severity index) based upon the research findings. The findings identify the people of Pretoria to be punitive. Respondents are shown to regard rape and driving whilst over the legal alcohol level causing the death of an innocent victim as the most serious crimes, followed by deliberate murder, selling illegal drugs and terrorism. Percentage differential between these "most serious" crimes is negligible. Many respondents indicate long prison sentences or the death penalty for these specific offences. Overall, Blacks prefer imprisonment whilst Whites are shown to be more conservative and more amenable to other sentencing options. Gender differences in relation to seriousness and sentence scores are slight, but females and the older age group are noted to be more fearful of being victimised even though this fear is not supported by actual victimisation rates. The study justifies the motivation fot the inclusion of public opinion into sentencing policy by recording a 72 percent positive response to people involvement in the sentencing of offenders. / Hierdie navorsing verken respondente in Pretoria se menings en verwagtinge aangaande die erns van misdaad en vonnisoplegging in Suid·Afrika. Die uitgangspunt is dat die regsplegingstelsel veronderstel is om die waardes van die gemeenskap te reftekteer, gebaseer op die konsepte van morele eenstemmigheid en universaliteit, en argumenteer dat dit binne 'n demokrattese bestel slegs kan realiseer as alle inwoners inspraak daarin het. Die navorsing en rapportering gaan oor 'n opname van 400 eenhede in en om die stad Pretoria oor rassegrense heen. Die Britse misdaadopname het as vertrekpunt gedien vir die ontwikkeling van die opname. Die tesis bestaan uit sewe hoofstukke wat verdeel is in twee hoofkomponente. Die eerste komponent, hoofstukke een tot vier, debatteer sistematies die histories/teoretiese begrondings van die vonnisopleggingspraktyk (beide globaal en ten opsigte van Suld-Afrika), en identifiseer die inherente probleme waarmee kontemporere strafregsplegingstelsels gekonfronteer word. Die navorsing gebruik vonnisopleggingsliteratuur om 'n in-diepte beoordeling te maak aan teoretiese paradigma om die sukses en mislukking van die verskillende vonnisopleggingaopsies te evalueer. Die tweede komponent, hoofstukke vyf tot sewe, behels die navorsing in Pretoria in vergelyking met verskeie ander buitelandse navorsingsondersoeke en bereik 'n hoogtepunt deur 'n Suid-Afrikaanse vonnisopleggingsgids (ernsindeks) voor te hou, gebaseer op die navorsingsbevindings. Die navorsingsbevindings identlfiseer respondente van Pretoria as strafgeorienteerd. Respondente beskou verkragting en bestuur van 'n motor terwyl die persoon se alkoholbloedinhoud oor die wettige perk is en die dood van 'n onskuldige slagoffer veroorsaak, as die ernstigste misdade. Dit word gevolg deur opsetlike moord, die handel in onwettige dwelmmiddels en terrorisme. Persentasie afwykings tussen die "ernstige" misdade is onbeduidend. Menige respondente is van mening dat lang termyne van gevangenisstraf of die doodsvonnis vir hierdie misdade toepaslik is. Oorhoofs gesien, verkies Swartmense gevangesetting, terwyl blankes meer konserwatief maar ook meer ontvanklik blyk te wees met betrekking tot ander vonnisopsies. Genderverskille in verhouding tot die erns- en die vonnistellings is gering, maar vroue en die ouer ouderdomsgroepe vertoon groter vrees vir viktimisasie, alhoewel hierdie vrees nie ondersteun word deur werklike viktimisasieratio's nie. Hierdie navorsing onderskryf die motivering vir die oorweging van die gemeenskapsmening in formulering van vonnisopleggingsbeleid met die resultaat dat 72 persent respondente gemeenskapsbetrokkenheid in die vonnisoplgeging voorstaan. ' / Criminology and Security Science / D. Litt. et Phil. (Criminology)

L’analyse de la taxation des produits islamiques dans le monde musulman révèle que celle-ci oscille entre contradiction et convergence. En effet, d’une part, les pays du monde musulman ont institué un système fiscal « moderne » similaire à celui des pays occidentaux. Aussi ont-ils œuvré pour assurer la neutralité fiscale des produits islamiques par rapport aux produits conventionnels qui satisfont le même objectif économique. Cependant, l’examen de la manière avec laquelle le système fiscal est appliqué révèle une dominance en la matière du droit positif sur le droit islamique dans lesdits pays. D’autre part, les divergences des écoles de pensées islamiques dans leur définition de certains produits peuvent créer des opportunités d’arbitrage fiscal pouvant impacter les recettes des pays. Des initiatives et des actions sont entreprises, par les pays musulmans et organisations internationales, pour renouer avec le droit islamique. Toutefois, ces initiatives et actions restent limitées. De surcroît, l’intégration de la taxation des produits islamiques dans la nouvelle tendance internationale de lutte contre l’évasion fiscale et le transfert de bénéfices (BEPS) semble être, à moyen terme, la tendance en matière fiscale dans les pays musulmans. Cependant, une réflexion profonde sur l’apport des principes du droit islamique au droit fiscal mérite d’être conduite, notamment, du fait que les principaux enjeux de la fiscalité moderne représentent la pierre angulaire de la finance islamique. / The analysis of the taxation of Islamic products in the Muslim world reveals that it oscillates between contradiction and convergence. In fact, on one hand, countries of the Muslim world have adopted a "modern" tax system similar to the one applied by the Western countries. Thus, they have worked to ensure a tax neutrality of Islamic products compared to the conventional products that fulfill the same economic objective. However, a deeper examination of the manner in which the tax system ensures the tax neutrality in Muslim countries reveals a dominance of the positive Law over the Islamic Law. On the other hand, divergences of Islamic schools of thought regarding the definition of some products can create opportunities of tax arbitrage that may impact the tax revenues of countries. Initiatives and actions are being undertaken by Muslim countries and international organizations to revive the Islamic Law. However, these initiatives and actions remain limited. Moreover, the integration of taxation of Islamic products into the new international trend against base erosion and profit shifting (BEPS) appears to be, in the medium term, the tendency in taxation in Muslim countries. However, a profound reflection on the contribution of the principles of Islamic Law to tax Law deserves to be conducted, in particular, because the main issues facing the modern tax system represent the cornerstone of Islamic finance.

Summaries in English and Afrikaans / The study explores the beliefs and wishes of respondents in Pretoria concerning crime seriousness and criminal sentencing in South Africa. It is suggested that in a democracy, the legal system must reflect the values of the individual citizen if it is to achieve a legitimacy based upon the concepts of moral consent and universality, and argues that this can only be achieved when all citizens have a voice. The study undertakes and reports on a survey of 400 units, across race divisions in and around the City of Pretoria by initially emulating, and thereafter extending, the British Crime Survey. The thesis offers seven chapters divided into two primary components. The first component, chapters one to four, systematically debate the historical/theoretical foundations of sentencing practice (both globally and in respect of South Africa), and identifies the inherent problems faced by contemporary criminal justice systems. The study utilises sentencing literature to provide an in-depth appraisal of theoretical paradigms and, thereafter, evaluates the successes and failures of various sentencing options. The second component, chapters five to seven, unpack the Pretorian research in relation to various other foreign research surveys, and culminates by offering a South African sentencing guide (severity index) based upon the research findings. The findings identify the people of Pretoria to be punitive. Respondents are shown to regard rape and driving whilst over the legal alcohol level causing the death of an innocent victim as the most serious crimes, followed by deliberate murder, selling illegal drugs and terrorism. Percentage differential between these "most serious" crimes is negligible. Many respondents indicate long prison sentences or the death penalty for these specific offences. Overall, Blacks prefer imprisonment whilst Whites are shown to be more conservative and more amenable to other sentencing options. Gender differences in relation to seriousness and sentence scores are slight, but females and the older age group are noted to be more fearful of being victimised even though this fear is not supported by actual victimisation rates. The study justifies the motivation fot the inclusion of public opinion into sentencing policy by recording a 72 percent positive response to people involvement in the sentencing of offenders. / Hierdie navorsing verken respondente in Pretoria se menings en verwagtinge aangaande die erns van misdaad en vonnisoplegging in Suid·Afrika. Die uitgangspunt is dat die regsplegingstelsel veronderstel is om die waardes van die gemeenskap te reftekteer, gebaseer op die konsepte van morele eenstemmigheid en universaliteit, en argumenteer dat dit binne 'n demokrattese bestel slegs kan realiseer as alle inwoners inspraak daarin het. Die navorsing en rapportering gaan oor 'n opname van 400 eenhede in en om die stad Pretoria oor rassegrense heen. Die Britse misdaadopname het as vertrekpunt gedien vir die ontwikkeling van die opname. Die tesis bestaan uit sewe hoofstukke wat verdeel is in twee hoofkomponente. Die eerste komponent, hoofstukke een tot vier, debatteer sistematies die histories/teoretiese begrondings van die vonnisopleggingspraktyk (beide globaal en ten opsigte van Suld-Afrika), en identifiseer die inherente probleme waarmee kontemporere strafregsplegingstelsels gekonfronteer word. Die navorsing gebruik vonnisopleggingsliteratuur om 'n in-diepte beoordeling te maak aan teoretiese paradigma om die sukses en mislukking van die verskillende vonnisopleggingaopsies te evalueer. Die tweede komponent, hoofstukke vyf tot sewe, behels die navorsing in Pretoria in vergelyking met verskeie ander buitelandse navorsingsondersoeke en bereik 'n hoogtepunt deur 'n Suid-Afrikaanse vonnisopleggingsgids (ernsindeks) voor te hou, gebaseer op die navorsingsbevindings. Die navorsingsbevindings identlfiseer respondente van Pretoria as strafgeorienteerd. Respondente beskou verkragting en bestuur van 'n motor terwyl die persoon se alkoholbloedinhoud oor die wettige perk is en die dood van 'n onskuldige slagoffer veroorsaak, as die ernstigste misdade. Dit word gevolg deur opsetlike moord, die handel in onwettige dwelmmiddels en terrorisme. Persentasie afwykings tussen die "ernstige" misdade is onbeduidend. Menige respondente is van mening dat lang termyne van gevangenisstraf of die doodsvonnis vir hierdie misdade toepaslik is. Oorhoofs gesien, verkies Swartmense gevangesetting, terwyl blankes meer konserwatief maar ook meer ontvanklik blyk te wees met betrekking tot ander vonnisopsies. Genderverskille in verhouding tot die erns- en die vonnistellings is gering, maar vroue en die ouer ouderdomsgroepe vertoon groter vrees vir viktimisasie, alhoewel hierdie vrees nie ondersteun word deur werklike viktimisasieratio's nie. Hierdie navorsing onderskryf die motivering vir die oorweging van die gemeenskapsmening in formulering van vonnisopleggingsbeleid met die resultaat dat 72 persent respondente gemeenskapsbetrokkenheid in die vonnisoplgeging voorstaan. ' / Criminology and Security Science / D. Litt. et Phil. (Criminology)

No description available.