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The intense competition arising from globalisation requires MNCs to manage their HRs globally and strategically to become a source of competitive advantage. Hence, SIHRM acknowledges the need to balance global integration and local responsiveness, together with emphasising the importance of seeking strategic fit between HR policies and business strategy, which in turn leads to superior firm performance. Furthermore, this development also increased awareness and recognition of the role of senior managers and cultural traditions. Therefore, the primary purpose of this research was to explore the relationship between SIHRM effectiveness and firm performance as perceived by senior management coupled with the influence from MNCs' headquarters and Chinese cultural values. Consequently, the researcher selected a case study approach with a triangulation data collection method through questionnaires and semi-structured interviews undertaken in four selected subsidiaries of MNCs. The research findings strengthened the theoretical foundations of several HRM models, together with supporting Analoui's eight-parameter approach (1999) as a functional, coherent and interlinked framework regarding the effectiveness of senior managers. In particular, this research found that quality enhancement of products and service was the preferred and adopted key business strategy amongst the studied MNCs. Whilst they are also seeking to balance globalisation and localisation through reconciling control and adaptation rather than satisfying one at the expense of the other, such that the trend is for Western HR policies to be gradually accepted and internalised by the younger generation of the Chinese managers. Finally, this research made several recommendations to foreign MNCs operating in China.

The past decade's globalisation has become an increasingly important topic in international business. Firms, therefore, search for business opportunities in new markets, where the aim is to increase revenue. However, many of the world’s developed economies are becoming more saturated, which leads to firms looking for opportunities in emerging countries. Recent studies and statistics indicate that the West-African region is developing thus leading to increased buying power and population growth. The purpose of this thesis is to research how firms can exploit opportunities which derive from the development in the West-African market, and sub-sequentially how the risks are managed. This study is conducted with a qualitative research method with an abductive approach based on eight MNC’s with experience from Ghana and Nigeria. Due to the lack of previous research on especially how firms exploit opportunities, it was key for the authors to go back and forth between empirical findings and the literature review to achieve a holistic view of the topic and find gaps in the existing literature. The authors further have created a conceptual framework based on previous literature which provided themes combined with the operationalisation to answer the research questions. The analysis discusses the existing literature combined with the empirical findings and the authors’ thoughts in the context of West-Africa. Lastly, a concluding chapter with results, theoretical- and practical implications, limitations, societal contribution and suggestion for further research is presented. The result of the thesis has provided further knowledge of how firms exploit opportunities and manage risks as well as how important the network is for firms entering West-Africa. The most significant finding shows that a firm needs to access the correct network upon entering Ghana and Nigeria in order to exploit any opportunity. The authors suggest that managers need to access the correct network via an agent providing them with local specific knowledge to overcome a lack of knowledge and initial risks. Further building upon the initial agents’ network will enable them to explore further opportunities within the West-African region.

Corporate social responsibility (CSR) has a high priority in companies’ business agendas today. Extensive research has been done in the field for nearly 50 years, although it still remains a complexity. Despite this research, no generalised CSR strategy has been established for companies to follow. The aim of this thesis is to investigate the question, how is CSR being implemented in a company’s overall strategy in emerging markets? A second aim, is to explore whether or not a trigger is needed in order for a company to implement CSR into its overall strategy within emerging markets. This research is built up around a particular theoretical framework, which is composed of key factors of CSR strategy and stages of CSR implementation (see illustration p. 25). An exploratory research design with a qualitative research method was chosen with the purpose of exploring the similar patterns between companies. Four Swedish multinational companies (MNEs) were selected and data was collected from sex respondents. The results showed that companies were aware of the opportunities to have CSR integrated in their business. However the type of CSR initiative differed between the companies. Nevertheless, the results indicate that there is a correlation between to what extent the companies have integrated CSR, and the level of a company’s awareness of CSR. CSR initiatives could be either interpreted as passive CSR engagement or active CSR engagement. These different CSR initiatives could be interpreted as levels of corporate willingness towards CSR where the companies CSR engagement was either to gain reputation or to gain sustainability. This dissertation contributes to leading the research forward in the field of CSR and sustainable business, due to the fact that the consolidative model along with other theories chosen show conformed patterns to the empirical study, thus further research is suggested. Sida’s label for developing countries presented in 2004, defines emerging markets as a developing country which is identified as a country where the income BNI/capita is below $3 256-$10 065.

Ce travail doctoral, mené dans le cadre d'une recherche-action pour l'Institut de prospective économique du monde méditerranéen, s'inscrit dans les études sur la régionalisation euro-méditerranéenne. L'une des caractéristiques de l'intégration des régions Nord-Sud est le rôle central que les firmes multinationales, en tant qu'entités spatiales, tiennent dans le processus. Les travaux sur l'intégration nord-américaine (Alena) et asiatique (zone Asean + 3) révèlent que l'intensification des échanges régionaux s'est accompagnée de la mise en place d'un système productif intégré entre les pays les plus développés et les moins développés de l'ensemble. Cette recomposition régionale des systèmes productifs, impulsée par les firmes du Nord qui tirent parti des avantages comparatifs et de la proximité des pays du Sud, est l'indice d'une intégration « en profondeur ». La thèse pose la question de savoir si l'on peut observer une intégration par le tourisme comparable, dans laquelle les firmes touristiques occuperaient une place primordiale. La prise en compte de la dimension productive du tourisme ouvre la voie à une telle comparaison à l'échelle euromaghrébine. Par le volume d'activité qu'elles engendrent et par le mode de production qu'elles privilégient au Maroc et en Tunisie, les firmes touristiques fixent les grandes structures spatiales du marché régional tout en contribuant à la diffusion au Sud de la réglementation européenne de l'économie touristique. Leur rôle dans l'intégration régionale présente cependant des limites, liées à l'évolution des mobilités et des pratiques touristiques, ainsi qu'aux problématiques de gouvernance que suscite leur action, notamment à l'heure des révolutions arabes. / This doctoral research was conducted within the framework of an action research for the Institute of Economic Forecasting of the Mediterranean World and is a contribution to Euro-Mediterranean regionalization studies. One of the particularities of North-South markets integration has to do with the role multinational companies play in the process as, spatial entity. Empirical studies on Asean Plus Three and Nafta processes demonstrate that the growth of regional trade has been aided by implementing integrated production systems that engage both Northern and Southern countries of the region. This retooling of regional production processes has been led by multinational firms seeking to benefit from comparative advantages and geographic proximity of less-developed neighboring countries. In so doing, they have fostered integration within the North-South production space. This thesis explores whether such a process can be emulated in the tourism sector, driven by leading multinational players, as has been the case in other conventional industrial sectors, at Euro-Maghreb scale. European tourism firms have played a dominant role in establishing the broad structures of the regional market while contributing to the diffusion of European economic norms to the South. Nevertheless, their ability to further develop integration faces obstacles such as shifting market demand determinants as seen in the ongoing evolution of tourist mobility and motivation, as well as issues related to business environment and regulatory framework particularly in this post-Arab Spring era.

The intense competition arising from globalisation requires MNCs to manage their HRs globally and strategically to become a source of competitive advantage. Hence, SIHRM acknowledges the need to balance global integration and local responsiveness, together with emphasising the importance of seeking strategic fit between HR policies and business strategy, which in turn leads to superior firm performance. Furthermore, this development also increased awareness and recognition of the role of senior managers and cultural traditions. Therefore, the primary purpose of this research was to explore the relationship between SIHRM effectiveness and firm performance as perceived by senior management coupled with the influence from MNCs' headquarters and Chinese cultural values. Consequently, the researcher selected a case study approach with a triangulation data collection method through questionnaires and semi-structured interviews undertaken in four selected subsidiaries of MNCs. The research findings strengthened the theoretical foundations of several HRM models, together with supporting Analoui's eight-parameter approach (1999) as a functional, coherent and interlinked framework regarding the effectiveness of senior managers. In particular, this research found that quality enhancement of products and service was the preferred and adopted key business strategy amongst the studied MNCs. Whilst they are also seeking to balance globalisation and localisation through reconciling control and adaptation rather than satisfying one at the expense of the other, such that the trend is for Western HR policies to be gradually accepted and internalised by the younger generation of the Chinese managers. Finally, this research made several recommendations to foreign MNCs operating in China.

Current research has established the importance of establishing individual trust in global virtual teams to achieve project success. Global virtual teams (GVTs) emerged as a result of the growth of multi-national corporations (MNCs) conducting business operations in more than one country. This research explores eliminating the need to establish individual trust among the members of short-lived global virtual teams and suggests an institutional trust in the project’s processes can suffice. Beginning with an exploration of various aspects of trust, it draws from the current literature on individual and institutional trust in the real and virtual worlds. The data were gathered using two versions of an online survey administered to global virtual teams working for Infosys®, Inc., a global leader in technology services and consulting. The analysis was limited to small, short-lived Information Technology (IT) virtual teams of four to six members. Survey responses were received from 273 managers and 195 virtual team members. The results found support for institutional trust in the process, established through the team members’ favorable perception of their project’s online processes, as having a significant effect on supporting both individual trust among the team members, as well as ensuring project success. The paper concludes with potential costs and benefits to multi-national companies in their management and training of virtual teams. Finally, I provide suggestions for further research into the elimination of trust building exercises for short-lived virtual teams, as well as implications of these results for academicians and practitioners. Key words: trust, trustworthiness, reliance, process knowledge, multi-national Companies (MNCs), global virtual teams, computer-mediated environments / Business Administration/Strategic Management

On 8 June 2012, National Treasury amended Regulation 10(1) (c) of the Exchange Control Regulations to specifically include intellectual property. In so doing, all companies wishing to dispace intellectual property to an offshore destination had to obtain prior approval from National Treasury. However, National Treasury is reticent to grant permission to reassign these assets, as revenue from intellectual property is perceived to contribute vastly to the South African tax revenue. This amendment came into being shortly after the dismissal in the Oilwell case. This case, in essence, held that intellectual property is not capital for the purposes intended by National Treasury, and therefore no prior approval to assign it offshore is required from National Treasury. This dismissal led to a large outflow of intellectual property to tax favourable foreign locations. At the same time, it exposed transfer pricing risks that had previously gone unnoticed. Although these risks have once again been mitigated by the amendment to Regulation 10(1) (c), it does not mean that it is now a thing of the past, best left forgotten. The South African government intends to relax or abolish all exchange control regulations in the future. At present the exact date when this is to take place is not known. Once the exchange control regulations are abolished, the transfer pricing risks associated with intellectual property will once again come to the forefront and will lead to significant loss to South African tax revenue. The three main risks that became apparent during the period before the amendment to Regulation 10(1) (c) are the following: * Transfer pricing risk consisting of mainly: - A lack of a comparables database to enable tax administrators to determine an appropriate arm’s length price for intellectual property. - A lack of the relevant skills, experience and knowledge required to accurately assess transfer prices of intellectual property. * Challenges in obtaining relevant, comprehensive and timely information to accurately determine arm’s length prices for intellectual property transactions. * A lack of understanding the principle of economic substance and legislation in South Africa to define economic substance parameters. * In this mini-dissertation, these weaknesses are discussed in more detail to highlight to SARS the trials it faces when the exchange controls regulations are expelled. Various ways in which these flaws can be challenged head-on are also presented. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2014

On 8 June 2012, National Treasury amended Regulation 10(1) (c) of the Exchange Control Regulations to specifically include intellectual property. In so doing, all companies wishing to dispace intellectual property to an offshore destination had to obtain prior approval from National Treasury. However, National Treasury is reticent to grant permission to reassign these assets, as revenue from intellectual property is perceived to contribute vastly to the South African tax revenue. This amendment came into being shortly after the dismissal in the Oilwell case. This case, in essence, held that intellectual property is not capital for the purposes intended by National Treasury, and therefore no prior approval to assign it offshore is required from National Treasury. This dismissal led to a large outflow of intellectual property to tax favourable foreign locations. At the same time, it exposed transfer pricing risks that had previously gone unnoticed. Although these risks have once again been mitigated by the amendment to Regulation 10(1) (c), it does not mean that it is now a thing of the past, best left forgotten. The South African government intends to relax or abolish all exchange control regulations in the future. At present the exact date when this is to take place is not known. Once the exchange control regulations are abolished, the transfer pricing risks associated with intellectual property will once again come to the forefront and will lead to significant loss to South African tax revenue. The three main risks that became apparent during the period before the amendment to Regulation 10(1) (c) are the following: * Transfer pricing risk consisting of mainly: - A lack of a comparables database to enable tax administrators to determine an appropriate arm’s length price for intellectual property. - A lack of the relevant skills, experience and knowledge required to accurately assess transfer prices of intellectual property. * Challenges in obtaining relevant, comprehensive and timely information to accurately determine arm’s length prices for intellectual property transactions. * A lack of understanding the principle of economic substance and legislation in South Africa to define economic substance parameters. * In this mini-dissertation, these weaknesses are discussed in more detail to highlight to SARS the trials it faces when the exchange controls regulations are expelled. Various ways in which these flaws can be challenged head-on are also presented. / MCom (South African and International Tax), North-West University, Potchefstroom Campus, 2014