La presente investigación fue elaborada con el fin de determinar el impacto financiero de la NIIF 11 Acuerdos Conjuntos en la toma de decisiones de las empresas constructoras del distrito de San Isidro en el año 2017. Para cumplir con lo anterior, la investigación se basará en la aplicación de la Norma Internacional de Información Financiera 11 “Acuerdos Conjuntos”, emitida el 12 de mayo del 2011, cuya aplicación inició a partir del 1 de enero del 2013. La norma mencionada tiene cambios sustanciales en la clasificación de los acuerdos conjuntos y será necesario para su correcta aplicación que esté soportada en un proceso adecuado de procesamiento y análisis de información. El presente trabajo se basará en empresas del sector construcción del distrito de San Isidro que cotizan en bolsa de valores que presentan información financiera al 31 de diciembre del 2017. El sector construcción conforme con el Instituto Nacional de Estadística e Informática (INEI) creció en 2.20% en el año 2017. Tras una caída considerable del PBI sector construcción en los años 2015 y 2016 experimenta un importante crecimiento al cierre del año 2017. Por otro lado, las empresas constructoras suelen recurrir al uso de alianzas estratégicas que implican una colaboración empresarial para proyectos específicos, lo cual requerirá un análisis según lo dispuesto por la IFRS 11 Acuerdos Conjuntos. Por todo ello en esta investigación se busca averiguar si el impacto financiero de la NIIF 11 Acuerdos Conjuntos influye negativamente en la toma de decisiones de las empresas constructoras de San Isidro. Para validar nuestras hipótesis, se realizó encuestas a empresas del sector construcción de San Isidro y, además, se recurrió a expertos en NIIF 11 y en el sector construcción para la realización de entrevistas a profundidad. Finalmente, se realizó un caso práctico para evaluar el impacto financiero de la presente investigación. Además, se realizó validaciones estadísticas para nuestras hipótesis tanto principal como secundarias mediante la herramienta denominada ji-cuadrado (o chi cuadrado) y para validar la confiabilidad de nuestra encuesta el estadístico de Alfa de Cronbach. En base a lo anteriormente mencionado se concluyó que el impacto financiero de la NIIF 11 Acuerdos Conjuntos influye negativamente en la toma de decisiones de las empresas constructoras de San Isidro en el año 2017. / The present investigation was elaborated in order to determine the financial impact of the IFRS 11 Joint Agreements in the decision making of the construction companies of San Isidro in the year 2017. To comply with the above, the investigation is based on the application of The International Financial Reporting Standard 11 "Joint Agreements", issued on May 12, 2011, whose application began on January 1, 2013. The aforementioned regulation has substantial changes in the classification of joint agreements and will be necessary for its Correct application is supported in an adequate process of information processing and analysis. This work will be based on companies in the construction sector of San Isidro that are listed on the stock exchange and are medium or large companies. The construction sector settled with the National Institute (INEI) grew by 2.20% in the year 2017. After a considerable decline in the GDP construction sector in 2015 and 2016 experienced an important growth at the end of 2017. On the other hand, the construction companies usually resort to the use of strategic alliances that imply a business collaboration for specific projects, which requires an analysis in accordance with the provisions of IFRS 11 Joint Agreements. For all this, this research seeks to find out the financial impact of IFRS 11 Joint Agreements negatively influence the decision making of the construction companies of San Isidro. To validate our hypothesis, it will be published to companies in the construction sector and, in addition, experts will be used to carry out in-depth interviews and, finally, a practical case will be made to evaluate the financial impact of the present investigation. In addition, statistical validations have been carried out for our hypotheses, both main and secondary, using the chi-square tool (or chi-square) and to validate the reliability of our survey the Cronbach's Alpha statistic. Based on the, it was concluded that the financial impact of IFRS 11 Joint Agreements negatively influences the decision making of the construction companies of San Isidro in 2017. / Tesis

Submitted by William Justo Figueiro (williamjf) on 2015-07-09T21:40:27Z No. of bitstreams: 1 20b.pdf: 3176393 bytes, checksum: b85ec1ddba048cc511f230d9d7018d2c (MD5) / Made available in DSpace on 2015-07-09T21:40:27Z (GMT). No. of bitstreams: 1 20b.pdf: 3176393 bytes, checksum: b85ec1ddba048cc511f230d9d7018d2c (MD5) Previous issue date: 2013 / Nenhuma / O presente estudo teve como finalidade compreender a utilização da inteligência cultural em joint ventures internacionais em setores de alta tecnologia, tendo como estudo de caso a HT Micron, que nasceu da união do Grupo Parit, brasileiro, e da Hana Micron, sul-coreana, para compreensão dos passos realizados para a consolidação do negócio. A utilização da inteligência cultural ainda é um desafio para muitas pessoas e empresas, além de ser uma área pouco conhecida na academia, como aponta Livermore (2010), havendo um vasto campo de pesquisa a ser explorado e desenvolvido. Buscou-se apresentar uma série de informações sobre a empresa, avaliando os aspectos culturais envolvidos, a gestão intercultural e a inteligência cultural numa perspectiva melhor visualizada através do lado brasileiro da joint venture. Com base na fundamentação teórica, realizada através de pesquisa bibliográfica relacionada ao assunto, foi feito um estudo de caso exploratório, através de entrevistas e visitas pessoais a diferentes áreas da empresa e a pessoas que estiveram envolvidas na criação da empresa, desenvolvendo-se uma análise de conteúdo. A dissertação contextualiza sobre a área de semicondutores, descreve o processo de construção da joint venture HT Micron, apresenta como se dá a gestão intercultural na HT Micron e a utilização da inteligência cultural nesse contexto, além de sugerir um conjunto de recomendações nessa área para joint ventures internacionais, como a HT Micron. Como resultado da pesquisa, pode-se verificar que a empresa acaba por utilizar ações esporádicas para o desenvolvimento cultural, caracterizando uma baixa utilização de princípios de inteligência cultural na formação da joint venture, que poderiam ser melhor explorados no seu dia-a-dia. / The present study aimed to understand the use of cultural intelligence in international joint ventures in high-technology sectors, taking as case study the HT Micron, which was born from the union of the Brazilian Parit Group and South Korean Hana Micron to understand the steps performed to consolidate the business. The use of cultural intelligence still a challenge for many people and companies, as well as being an area little known in academy, as pointed Livermore (2010), with a wide field of research to be explored and developed. In this research was tried to provide a sequence of information about the company, assessing the cultural aspects involved in intercultural management and cultural intelligence, more visualized through the Brazilian side of the joint venture. Based on the theoretical reasons, performed through a literature research related to the subject, was created an exploratory case study, conducting interviews and personal visits to different areas of the company and people who were involved in the creation of the company, developing a content analysis. The theses contextualizes the semiconductor area, identifies the cultural aspects of the realization of the joint venture, shows how is the HT Micron in intercultural management and use of cultural intelligence, and suggest a set of recommendations in the area of cultural intelligence for international joint ventures as the HT Micron. As a result of the research can be seen that the company had sporadic actions in the cultural development, featuring a low utilization of the principles of cultural intelligence in the shaping of the joint venture, which could be better explored in the day-by-day operation.

觀察國內連鎖服務業近二十年來的發展，由於台灣生活水準的提高，服務業也更為精緻化、多元化，除了本土的連鎖服務業種類與品牌日亦增加，也有愈來愈多的跨國連鎖服務業透過合資、授權或在台設立分公司的方式進入台灣市場。以目前國內連鎖餐飲業的發展情況來看，已有不少跨國企業成功將餐飲文化與標準化餐飲管理技術帶入台灣，包括麥當勞與肯德基、T.G.I. Friday’s、摩斯漢堡、Afternoon Tea、Cold Stone，Burger King等，這些國外品牌成功的融合台灣在地文化在台灣市場穩定發展，並促使台灣餐飲業更注重消費者的感受與服務品質。 然而，國外企業要進入台灣市場必定會面臨一些環境差異的挑戰，因此許多國際品牌選擇以合資的方式和本地企業合作以順利擴張其品牌營運範圍。國內亦有不少企業集團以合資方式和名國際品牌合作發展新事業，一方面能學習到國外品牌企業之經營知識技術，並獲得品牌知名度的優勢；另一方面則可善用集團內部的資源。相較於自行發展品牌進入不熟悉的領域，此種做法能減少風險並增加效率。然而，由於合資的原故，新事業的發展必然也會受到國外企業的牽制與規範，從初期技術轉移、經營模式到未來的策略選擇方面，可能都會面臨一些困難與挑戰。 　　本研究以本地企業和國際品牌企業合資引進國外品牌，並建立新事業之過程做為主軸，以組織學習的觀點探究其新事業營運模式之建立過程。本研究主要獲得以下結論： 1. 台灣企業以國際合資方式引進國外品牌建之新事業，初期團隊的經營幹部大部分由台灣母公司指派，且組織扁平化。 2. 以合資方式引進國外品牌的新事業享有當地與海外母公司的雙重資源，在品牌理念方面深受外資企業的影響，但在經營管理方面則會融合兩方的特色。 3. 國際合資新事業的初期籌備著重於向品牌方學習相關的知識技術，是以模仿學習為主，之後則會從經驗中學習，配合環境做出調整。 4. 在新事業建立初期，若國外品牌方能夠提供教育訓練或提供人力於營運當地協助，將有助於合資新事業快速學習知識並建立營運模式。而長期經營則有賴良好的溝通機制使得雙方的知識交流能持續不斷。 5. 國際合資新事業由於引進品牌在當地經營，在不違背國外品牌企業的限制下，會做適度的在地化，也因產生創新。以相關多角化發展合資新事業的企業，由於集團內部的互補資源較多，將有助於合資新事業創新的產生。 / With the improving standard of living in Taiwan, the chain-store industry has become more delicate and more diverse. The number of local chain-store brands has increased, and more and more multinational chain services companies have entered Taiwan market with the forms of joint ventures, licensing or setting up branches. Many multinational companies have successfully brought the food cultures and the food management technology into Taiwan, such as McDonald's, Kentucky Fried Chicken, TGI Friday's, Mos Burger, Afternoon Tea, Cold Stone, Burger King, etc. These foreign brands have successful adapted the Taiwanese culture and have been developing stably in Taiwan. They also have inspired Taiwan's restaurants to pay more attention to the feelings of consumers and the service quality. However, due to the differences of market natures, foreign enterprises face some challenges as they enter the Taiwan market. For the reason, many international brands set up joint ventures with local enterprises to expand their business territory. Some domestic enterprises also develop their new businesses through international joint ventures. In this way, they not only can learn knowledge and skills from the foreign brands, but also can utilize their intra-group resources. By establishing international joint ventures reduce risk and increase efficiency, the domestic enterprises want to enter an unfamiliar area. New business development, however, will necessarily be restricted by the foreign enterprises, from the initial transfer of technology, operational strategy, and the future choice, and this development may face some difficulties and challenges. The study focuses on the process of the domestic enterprises when they build new business with international joint ventures. The main literature in this study includes international new business venture, organizational learning, and creative value. There are several conclusions from the study: 1. The organization of the initial team of the Taiwanese enterprises which builds the brand new business through international joint venture is flat. Most of the management cadres of the initial team come from the Taiwan’s parent company.   2. The new business which introduces foreign brand with international joint ventures enjoys the dual resources, the brand concept will influence deeply by foreign company, but the management will be integrated in the operating characteristics of the two sides. 3. International new business venture learn knowledge from the brand company at early stage, focusing on learning from imitation, but later would learn from experience, and adapt to the environment. 4. If the foreign brands are able to provide education, training or providing manpower to assistant in Taiwan, the new business venture will learn quickly and easy to establish the business model. The long-term business relies on good communication mechanism to allow the exchange of knowledge of both sides continuously. 5. International joint venture will localize, but not violate the constraints of foreign brands, so it produces innovation. The companies which develop joint new business ventures with related diversification are easy to produce innovation because there are more complementary resources in the companies.

依據全球能源趨勢分析新興市場能源需求逐年成長，然而國內市場飽和的衝擊下，台灣的工程業如何運用既有實績、知識、技術來拓展海外商機，是企業面對環境快速變化所採取的必要策略。縱使金融風暴及外在投資環境愈趨險惡，競爭對手亦都是國際級工程公司，國內工程業仍須就時代脈動及未來趨勢提前規劃訂定新目標及經營策略以確保永續經營。 本研究藉由台灣工程業生存環境的變化及政策發展目標改變，依據區域、產業、顧客、市場的變化來尋求潛在市場規模。以煉油石化工程為主要研究對象，其市場特性為進入門檻高，且大型統包型專案執行日漸複雜，台灣的工程公司應具備良好之業務、專業能力，熟悉全球化作業細節，才有機會積極跨入國際市場以提供完善服務。本研究藉由個案公司對國內、外市場趨勢的探討，公司所處的內外部環境，尋求一個企業如何找出其價值鏈來提升核心競爭力；並且藉由研究策略之關鍵因素，利用跨國行銷管理與經營績效進行分析，以構建個案公司的發展願景。 企業創新、組織改造與競爭策略是未來發展的解決方案。本研究利用工程資訊、文獻資料等剖析企業在面臨國際經濟、工業發展、政府政策，供應鍵變化等不確定因素下，要跨入國際工程市場，可採用的策略方法。運用競合策略SWOT分析、價值網、策略地圖、平衡計分卡等探討強化核心能耐及訂立短、中、長期策略目標。 隨著大陸、印度等煉油石化工程同業逐漸取得報價資格進入國際市場，當我們面對低價搶標，材料及人工成本的上漲壓力，個案公司需以極敏銳的隨機變動能力，掌握這一波產業發展契機並發掘在跨國管理上的問題以尋求提升整體營運績效，強化核心能耐與競爭力。

<p>Topic:When an MNC seeks to enter a foreign country, it must choose the most appropriate entry mode for that specific market, such as exporting, licensing, a turnkey project, franchising, joint ventures or wholly-owned subsidiaries. There are many factors which affect the choice of entry modes. Influential factors contributing to the entry mode decision can have different degrees of impact for each particular country. As a consequence, an MNC has to use different entry modes in order to adapt to the specific situations it faces in its international expansion strategy.</p><p>Research Problem: Our research problem is to find the answer to two specific research questions while investigating in a particular MNC: Starbucks. The relevant questions are: (1.) What factors affected Starbucks’ entry mode decisions? (2.) Which entry mode strategies did Starbucks use foreign markets and why?</p><p>Method: We collected data through a qualitative method. We regarded that a qualitative research method would provide us the necessary data to understand entry mode decisions. We collected data through literature, books, journals, and Internet resources. We have decided to focus our qualitative research on exploring Starbucks’ entry mode decision in some specific markets. In particular, we have concentrated on Spain, New Zealand and the United Kingdom.</p><p>Conclusions: The choice of entry mode is a critical decision made by MNCs. The choice is influenced by several factors; we have divided these into internal and external factors. We have found both groups are important in the decisions made by Starbucks. However, the degree of influence is different in each case. Moreover, it is possible that some influential factors in the choice of entry mode can differ by case. Finally, we have found external factors have been critical in affecting Starbucks’ choice of entry modes. Starbucks has sought to adapt to those external factors and local needs and requirements by using different entry modes.</p>

Univ., Diss.--Uppsala, 2007. / Enth. 3 Beitr.

Topic:When an MNC seeks to enter a foreign country, it must choose the most appropriate entry mode for that specific market, such as exporting, licensing, a turnkey project, franchising, joint ventures or wholly-owned subsidiaries. There are many factors which affect the choice of entry modes. Influential factors contributing to the entry mode decision can have different degrees of impact for each particular country. As a consequence, an MNC has to use different entry modes in order to adapt to the specific situations it faces in its international expansion strategy. Research Problem: Our research problem is to find the answer to two specific research questions while investigating in a particular MNC: Starbucks. The relevant questions are: (1.) What factors affected Starbucks’ entry mode decisions? (2.) Which entry mode strategies did Starbucks use foreign markets and why? Method: We collected data through a qualitative method. We regarded that a qualitative research method would provide us the necessary data to understand entry mode decisions. We collected data through literature, books, journals, and Internet resources. We have decided to focus our qualitative research on exploring Starbucks’ entry mode decision in some specific markets. In particular, we have concentrated on Spain, New Zealand and the United Kingdom. Conclusions: The choice of entry mode is a critical decision made by MNCs. The choice is influenced by several factors; we have divided these into internal and external factors. We have found both groups are important in the decisions made by Starbucks. However, the degree of influence is different in each case. Moreover, it is possible that some influential factors in the choice of entry mode can differ by case. Finally, we have found external factors have been critical in affecting Starbucks’ choice of entry modes. Starbucks has sought to adapt to those external factors and local needs and requirements by using different entry modes.

L’intérêt principal de l’analyse du cadre des investissements miniers et pétroliers chinois en Afrique est la détermination du chantier juridique résultant de la cohabitation de deux cultures juridiques en vue de l’émergence d’une lex mercatoria dans les investissements sino-africains. Elle comprend deux parties principales. D’abord, l’étude se penche sur l’origine des fonds chinois investis sur le continent africain qui sont les fonds souverains. La problématique des fonds souverains est celle de savoir s’il s’agit d’instruments politiques ou financiers. Néanmoins, cette inquiétude ne freine pas la force opérationnelle grandissante des fonds souverains chinois sur le continent africain. Rentrant dans l’encadrement et le contenu du contrat proprement dit, l’analyse des figures contractuelles usitées dans l’industrie pétrolière et minière sino-africaine séparément dans les contextes chinois et africains révèle l’inadéquation des contrats et de la législation africaine aux besoins économiques et technologiques du continent. En outre, l’examen particulier des clauses de choix de la loi applicable et de règlement des différends dans les contextes chinois et africain permet de soulever quelques options possibles pour le contexte sino-africain. Ensuite, l’analyse se penche sur les mécanismes mis en place pour favoriser les investissements chinois miniers et pétroliers sur le continent africain avant de relever les conséquences dans les domaines sociaux et environnementaux desdits investissements. Il ressort donc que des avantages fiscaux et douaniers sont mis en place en faveur des investissements chinois en Afrique ainsi que des traités bilatéraux signés entre la Chine et de nombreux pays africains. Cependant, sur le plan social, l’on s’interroge sur la place accordée à la lutte contre la corruption et la promotion de la transparence dans l’industrie extractive africaine avec ses relations avec la Chine. L’on constate également que l’absence de transfert de technologie influe négativement sur le développement économique et technologique, la concurrence et l’emploi local du pays hôte. De même, la protection de l’environnement dans le contexte sino-africain semble être reléguée au dernier plan. L’environnement africain court donc le risque de connaître une crise comme celle de la chine causée par l’industrialisation du pays. La société civile nous apparaît donc au regard de ces effets peu glorieux des investissements chinois en Afrique dans les domaines miniers et pétroliers comme une troisième partie de cette relation qui devra être la médiatrice ou régulatrice entre les deux autres. / The main objective of this analysis is to determine the juridical patterns of the Chinese and African legal cultures cohabitations, in order to pursue a Chinese-African lex mercatoria. The survey of Chinese mines and oil investments in Africa will be done in two principal parts. First, the study goes over the origin of the Chinese funds invested in Africa. Sovereign wealth funds in general causes questioning concerning their real purpose: are they financial or political instruments? Nevertheless, it is still obvious that this questioning does not stop Chinese sovereign wealth funds to continue to expand all over Africa. Also, going into the contracts and the legislation itself, the analysis of the contractual figures used in the mining and oil extractive industry individually in the Chinese and African context reveals the African contracts and legislation is not adequate to the continent’s economical and technological needs. Continuing into the particular analysis of the applicable law and the arbitration clauses in the Chinese and African context individually, it was possible to outpoint some options to the Chinese-African context. Secondly, the survey points out the mechanisms enabling Chinese investment into Africa and the consequences of these investments in the economical, social and environmental context. It was then pointed out that fiscal and customs mechanisms and also bilateral investment treaties signed in between China and numerous African countries favors Chinese investments in Africa. Still, the main social impact reveals some interrogations concerning the fight against corruption and promotion of transparency in Africa. Is the Chinese partnership considerate of this aspect? Moreover, the lack of technology transfer gets to negatively influence local competition and employment as well as economical and technological development. Also, environmental protection in the Chinese-African context seems to me sent far behind. Therefore, the African environment risks to face an environmental crisis just like China did because of the country’s industrialization. Civil society here, considering these less attractive impacts of Chinese investment in oil and mining sectors in Africa, appears to be a very useful third party with the role of mediation and regulation between the two others.

The main goal of the diploma thesis is to find out how the import substeps from China participate in making a price. The import substeps of products classified within the section 7 of the Standard international trade classification are analyzed. Another goal of the thesis is to discover advantages and disadvantages of JV co-operation established in China. The results of partial analyses become the basis of making guidelines for those, who are planning to establish this kind of co-operation in chinese region.

Before 1950, the Chinese automobile industry did not exist, let alone manufacturing passenger cars. Currently, the Chinese automobile market has become the largest market in the world. Chinese companies have launched their own brand of passenger cars to compete with other international companies in the world only in 30 years. In our research, we analysed the development of the Chinese automobile industry from the perspective of knowledge transfer. This study employed qualitative method to conduct the research and a Chinese automobile company was taken as an example. To analyse the process of knowledge transfer, we created an analytical model which is based on previous research. The primary data to test the model comes from three interviews, which were conducted with employees working as manager and engineer in the Chinese automobile industry. The secondary data was collected to complement the primary data. All data were used to present a holistic view of the process researched. Our results show that the rapid growth began with the attention of the Chinese government who set the Chinese automobile industry as the "pillar industry" of the Chinese economy. Then, the rapid development of the Chinese automobile industry greatly depends on the process of cross-border knowledge transfer, which is significantly influenced by the Chinese government. Our main contribution is that the process of knowledge transfer can work well within an environment controlled by the government, in spite of lacking the enablers examined in previous studies (e.g. trust). Another contribution is the analytical model we created to analyse the whole process of knowledge transfer.