This survey focuses on the attitude of the consumers towards a particular brand (Starbucks) and their intention to buy before and after their exposure to consumer generated advertisements. These advertisements include both positive and negatives messages using only verbal arguments. / Αυτή η έρευνα επικεντρώνεται στη στάση των καταναλωτών προς μια συγκεκριμένη μάρκα (Starbucks) και την πρόθεσή τους να αγοράσουν πριν και μετά την έκθεσή τους σε διαφημίσεις που δημιουργούνται απο καταναλωτές. Αυτές οι διαφημίσεις περιλαμβάνουν τόσο θετικά οσο και αρνητικά μηνύματα χρησιμοποιώντας μόνο λεκτικά επιχειρήματα.

The paper focuses on evaluation of corporate social responsibility in Starbucks and Tchibo. To fulfil this aim is used the analysis of CSR activities of companies mentioned above. The indispensable part of this paper is also research in form of a questionnaire, that investigates the public awareness of sustainable activities and it´s attitude to this issue. In the first part of this paper can be found a theoretical introduction to the problem, two following chapters are focused on Starbucks and Tchibo. The last part of the paper is dedicated to the questionnaire.

Starbucks' success following Howard Schultz's purchase of the company in 1987 was largely the product of a particular historical moment, one rooted in the social and economic changes that manifested themselves in the built environment of the American metropolis from the 1970's to the present. Most contemporary observers saw Starbucks as a symbol of these changes – particularly those that fell under the complicated heading of gentrification – rather than recognizing it as an agent of change. This thesis reveals the development of Starbucks' character and expansion model from its humble beginnings in 1971. It offers an overview of the various theories of gentrification and neighborhood change, relating them to Seattle, and placing Starbucks within this narrative. Chapter three examines Starbucks as a commodity, a place, and a neighbor. As a commodity, the history and preparation of specialty coffee made it a de facto consumption choice for the rich, famous, and educated. Starbucks appropriated, packaged and marketed the drink's sophisticated characteristics toward its own ends. Meanwhile, Starbucks' claims of community centered on its perception and presentation as a "third place" – the public place of a new age. Finally, as a neighbor, Starbucks has been courted and rejected by communities, developers, and city governments seeking or spurning the changes – increased foot traffic, wealthier clientele, etc. – that often accompany the coffee giant's arrival to a neighborhood. Lastly, this thesis focuses on metropolitan areas, perhaps the most tangible places to think about capitalism and capitalist enterprises, with an emphasis on Seattle, Starbucks' native city.

<p><strong>Strategic Question:</strong> How Starbucks should improve coffee business in order to reach more the recently university graduated employees in Thailand?</p><p><strong>Research Question:</strong> How the positive and negative experience of the recently university graduated employees with Starbucks brand in term of total perceived quality and sensory system?</p><p><strong>Purpose:</strong> The purpose of this research is to study the recently university graduated employees’ experience in Thailand by using total perceived quality and sensory system as the criteria to measure.</p><p><strong>Method:</strong> This research is mainly based on qualitative approach using interview method as primary data. The interview questions were designed and distributed to people in three channels; Starbucks Facebook, Skype, and Pantip FriendFlock, whereas, secondary data came from company website, literature books, and university database.</p><p><strong>Conclusion:</strong> Most of the recently university graduated employees who are Starbucks consumers are coffee-oriented which means that their experiences based on the physical and emotional elements. Starbucks uses the strong elements to create and improve its products and services, for example; quality of raw materials which its consumers can touch by tasting, healthy products and modern packaging can perceive by using their vision. Luxury atmosphere, good service mind, and aroma therapy in the store can, furthermore, imply to consumers’ emotion.</p>

I takt med att den ökade globaliseringen av den internationella handeln har möjligheterna för multinationella företag att påverka sin beskattning ökat. Företags olika upplägg för att minska sina skattekostnad har bekämpats allt eftersom de har växt fram. Under 2010-talet uppdagades att multinationella företag har fått minskade skatte-kostnader genom tillämpning av APA:or med medlemsstater. Kommissionen har påbörjat ett nitiskt arbete för att stoppa och återvinna dessa skattelättnader. Kommissionens främsta verktyg har varit att retroaktivt tillämpa statsstödsreglerna och genom det har kommissionen kunnat återkräva skattelättnaderna som företagen har erhållit från medlemsstaterna. Kommissionens mest aktuella beslut är mot Apple gällande ett återkrav av skattelättnader om 13 miljarder euro. Beslutet mot Apple är ej offentligt tillgängligt. Kommissionens beslut mot Starbucks är däremot offentligt till-gängligt och är samtidigt ett av de första besluten med denna nya tillämpning av statsstödsreglerna på APA:or. Huvudregel i EU:s statsstödsregler innebär att statliga medel inte får användas till att stödja en grupp av företag. Syftet med en APA är att säkerställa en legal visshet av tillämpningen av gällande rätt. För att en APA skulle kunna bedömas utgöra ett stöd till en viss grupp företag krävs det att det går att visa att APA:n är fördel som enbart erbjuds vissa företag. Har kommissionens kontroversiella tillämpning av statsstödsreglerna kunnat styrka att APA:n mellan Starbucks och Nederländerna har varit en selektiv fördel? Där om tvistas det men ytterst är det upptill EU-domstolen att bedöma huruvida kommissionen har agerat fel när denna frågar hamnar på domstolens bord.

Diplomová práce se zabývá analýzou mezinárodního úspěchu společnosti Starbucks. Příčiny tohoto bezprecedentního úspěchu jsou nejprve detekovány ve vnějších faktorech a v odvětví samotném. Následuje pozorování strategických kroků společnosti od založení až po mezinárodní expanzi a podrobná deskripce interních praktik společnosti. V analytické části je pak vymezen a aplikován model, který byl vyvinut na Bocconské univerzitě v Miláně. Jednotlivé předpoklady modelu jsou porovnávány s postupem společnosti Starbucks. Vyhodnocením shodností a odlišností reality a modelu se pak dochází k závěrům, které vysvětlují příčiny extrémně pozitivních výsledků společnosti Starbucks a její schopnosti přeměnit stagnující neatraktivní odvětví na lukrativní obor s vysokými maržemi.

Strategic Question: How Starbucks should improve coffee business in order to reach more the recently university graduated employees in Thailand? Research Question: How the positive and negative experience of the recently university graduated employees with Starbucks brand in term of total perceived quality and sensory system? Purpose: The purpose of this research is to study the recently university graduated employees’ experience in Thailand by using total perceived quality and sensory system as the criteria to measure. Method: This research is mainly based on qualitative approach using interview method as primary data. The interview questions were designed and distributed to people in three channels; Starbucks Facebook, Skype, and Pantip FriendFlock, whereas, secondary data came from company website, literature books, and university database. Conclusion: Most of the recently university graduated employees who are Starbucks consumers are coffee-oriented which means that their experiences based on the physical and emotional elements. Starbucks uses the strong elements to create and improve its products and services, for example; quality of raw materials which its consumers can touch by tasting, healthy products and modern packaging can perceive by using their vision. Luxury atmosphere, good service mind, and aroma therapy in the store can, furthermore, imply to consumers’ emotion.

In light of claims that liberalism has led to a breakdown in society, this paper refutes these claims by examining how workplace spirituality at Starbucks Coffee impacts the identities of several employees. While others have examined workplace spirituality as a management technique, this study illustrates how it could be understood as a distinctly modern way of being religious. By linking the ethnography to recent religious trends, this study illustrates how employees are cultivating a spirituality of an inner self. Specifically, these employees accomplish three things. First, they claim to discover their true authentic self. Also, despite the alienation of modern life, workplace spirituality helps employees establish new forms of community. Third, they rework traditional notions of authority in the workplace in ways that strengthen a connection with their inner selves. Finally, the author briefly explores the broader ethical and religious implications that arise from understanding the dynamics of workplace spirituality.

The purpose of this study is to further current theory-driven research in public relations by examining the influence of corporate social responsibility (CSR) initiatives on beliefs, attitudes, and behavioral intentions. Specifically, CSR initiatives identified by Kotler and Lee (2005) were tested using Fishbein and Ajzen’s (1975, 2005) theory of reasoned action to determine their influences on individual’s belief, attitudes, and behavioral intentions toward an organization and its products. This area of inquiry is particularly relevant for public relations scholars and practitioners since creating awareness of CSR practices among key stakeholders requires accurate and timely communication. A controlled experiment utilizing a 1x6 factorial was conducted using stimulus materials based on the Starbucks Coffee Company. The stimulus materials consisted of four Starbucks CSR messages that coincided with four CSR initiatives identified by Kotler and Lee (2005), and one Starbucks message unrelated to CSR to control for CSR initiative type. The sixth condition contained no Starbucks message as an overall control condition. All six conditions contained the same self-administered instrument to measure the variables of interest. The results of the controlled experiment found that salient beliefs predict attitudes and that attitudes predict behavioral intentions. Thus, the predictions of the theory of reasoned action are supported. The findings indicate that CSR initiatives do influence individuals’ beliefs about organizations and their products, particularly beliefs about their contributions to the community and their trustworthiness. Specific findings of this study suggest that cause-related marketing may be the most beneficial to corporations in terms of its influence on consumers’ beliefs about the corporation, which in turn may have positive financial implications. However, this study found that CSR initiatives did not influence attitudes or behavioral intentions.

Le but de cette étude est de servir comme un véhicule exploratoire présentant l'une des questions épineuses en matière de planification fiscale globale et de sa mise en œuvre par des États individuels, celle des prix de transfert et de l'utilisation de ces juridictions d'hébergement. L'étude vise à démontrer la complexité des mécanismes fiscaux qui entourent le sujet, principalement en utilisant de la jurisprudence et des analyses juridiques, ainsi que des rapports de comptabilité, des rapports financiers et des enquêtes journalistiques. Ce faisant, l'ouvrage présente de prouver que malgré la volonté politique manifeste de changer le cadre actuel, le statu quo est susceptible de rester, bénéficiant ainsi aux entreprises multinationales au détriment des économies des États individuels. Le travail est divisé en trois chapitres essentiels et distincts, dont chacun joue un rôle essentiel dans la reconstruction de la grande image de stratégies d'évasion fiscale globale. Le premier chapitre définit les paradis fiscaux et leur utilisation, illustre leurs origines, ainsi que leur évolution jusqu'aux temps modernes et étudie les questions problématiques qui entourent leurs opérations, particulièrement dans le contexte des activités des entreprises. Ce faisant, cette étude tente de démontrer les deux côtés du débat sur les techniques de minimisation des impôts et de leur impact à la fois sur les économies 'onshore' et 'offshore'. Le deuxième chapitre présente une analyse plus technique des prix de transfert, une méthode particulière utilisée par les entreprises pour réduire leur fardeau fiscal. Sous cette rubrique, une analyse approfondie des méthodes et fonctions de prix de transfert est proposé, en mettant l'accent sur le contexte nord-américain. Dans le dernier chapitre, l'application pratique des techniques de prix de transfert est illustrée par une étude d'un cas particulier de la corporation Starbucks, qui a réussi d'utiliser la comptabilité complexe inter-entreprises à travers plusieurs juridictions afin d'éviter de payer des impôts sur ces profits à travers le monde. ______________________________________________________________________________ MOTS-CLÉS DE L’AUTEUR : Prix de transfert, paradis fiscaux, évasion fiscale, minimisation fiscale, compagnies multinationaux