HRM is an important issue whether companies are successful or not in the global market. Many authors have different views on how important culture and local factors are and to what extent it should be taken into consideration when managing units. Taylor et al (1996) state that companies can use three different approaches of HRM: adaptive, integrative or exportive. Considering whether or not culture is a factor taken into consideration when shaping HRM in two different affiliates, three hypotheses were formulated: Hypothesis 1: Culture and local aspects are to a large extent taken into consideration when shaping Human Resource Management. Hypothesis 2: Culture and local aspects are to some extent taken into consideration when shaping Human Resource Management. Hypothesis 3: Culture and local aspects are not taken into consideration when shaping Human Resource Management. Our purpose is to confirm or reject the formulated hypotheses by identifying, analyzing and comparing the shaping of HRM in Carrier Refrigeration in Ingelstad (Sweden) and in Jászárokszállás (Hungary) regarding: • how different types of responsibility are decentralized • how employees communicate • how employees are motivated & rewarded In the aspects of responsibility, communication and motivation & reward the three different approaches are seen. When each aspect is summarized the different approaches are seen as follows; responsibility shows overall an exportive approach, communication shows overall an integrative approach and motivation & reward shows overall an integrative approach. Since two of the three aspects show an integrative approach the second hypothesis (H2) is confirmed which means that the first (H1) and the third (H3) hypotheses are rejected. The hypothesis that is valid is formulated as follows: Culture and local aspects are to some extent taken into consideration when shaping Human Resource Management.

<p>HRM is an important issue whether companies are successful or not in the global market. Many authors have different views on how important culture and local factors are and to what extent it should be taken into consideration when managing units. Taylor et al (1996) state that companies can use three different approaches of HRM: adaptive, integrative or exportive. Considering whether or not culture is a factor taken into consideration when shaping HRM in two different affiliates, three hypotheses were formulated:</p><p>Hypothesis 1: Culture and local aspects are to a large extent taken into consideration when shaping Human Resource Management.</p><p>Hypothesis 2: Culture and local aspects are to some extent taken into consideration when shaping Human Resource Management.</p><p>Hypothesis 3: Culture and local aspects are not taken into consideration when shaping Human Resource Management.</p><p>Our purpose is to confirm or reject the formulated hypotheses by identifying, analyzing and comparing the shaping of HRM in Carrier Refrigeration in Ingelstad (Sweden) and in Jászárokszállás (Hungary) regarding:</p><p>• how different types of responsibility are decentralized</p><p>• how employees communicate</p><p>• how employees are motivated & rewarded</p><p>In the aspects of responsibility, communication and motivation & reward the three different approaches are seen. When each aspect is summarized the different approaches are seen as follows; responsibility shows overall an exportive approach, communication shows overall an integrative approach and motivation & reward shows overall an integrative approach.</p><p>Since two of the three aspects show an integrative approach the second hypothesis (H2) is confirmed which means that the first (H1) and the third (H3) hypotheses are rejected. The hypothesis that is valid is formulated as follows:</p><p>Culture and local aspects are to some extent taken into consideration when shaping Human Resource Management.</p>