I en konkurrenskraftig marknad söker sig multinationella företag till lågskatteländer för attmaximera vinsterna. Luckor i lagstiftningen samt utvecklingsländer som söker kapital harfrämjat att många multinationella företag bedriver strategier för att undvika eller undgåbeskattning. Dessa strategier är inget som företag väljer att presentera i deras årsredovisning.Det samma gäller de sociala konsekvenser som skatteplanering kan medföra. Det finns delademeningar huruvida företagens beskattning borde ses som en del av företagens ansvar. Syftetmed studien är därför att lyfta fram hur transparenta multinationella företag är i sinårsredovisning kring beskattning och internprissättning till följd av skärpta riktlinjer. Baseratpå rekommendationerna i BEPS action 13 vill vi skapa en medvetenhet i hur bristandetransparens av beskattning samt internprissättning hos multinationella företag kan ses som ettCSR-problem. Studien grundar sig i en tvärsnittsstudie med en kvalitativ ansats. Genom eninnehållsanalys har vi samlat in datamaterial i form av årsredovisningar från ett urval av sexmultinationella företag. Utifrån den teoretiska referensramen har empirin analyserats vilkethar gett en förståelse huruvida företagen är transparenta kring sin beskattning ochinternprissättning. Resultatet visade på att det fanns en variation huruvida företag ärtransparenta i sin årsredovisning, generellt sätt höll sig samtliga företag på en låg nivå avtransparens. Vi kan konstatera att samtliga företag uttryckte att beskattningen utsatteföretagen för en riskexponering. Ett flertal av företagen uttryckte vidtagna åtgärder i och medimplementeringen av BEPS action 13, ändå var det bara två företag som såg beskattningensom en del av CSR. / In a competitive market, multinational companies are using low-tax countries to maximizetheir profits. Gaps in the legislation and developing countries searching for capital are twofactors why many multinational companies are undertaking strategies to avoid taxation. Thesestrategies are not disclosed in their annual report. The same applies to the social consequencesthat tax planning can entail. There are divided opinions whether corporate taxation should beseen as part of the corporate responsibility. The purpose of the study is therefore to highlightwhether multinational companies are transparent in their annual report regarding taxation andtransfer pricing as a result of new guidelines. Based on the recommendations in BEPS action13, the study aims to raise awareness of how insufficient transparency of taxation as well astransfer pricing of multinational companies can be seen as a CSR problem. The study is basedon a cross-sectional method with a qualitative approach. Through a content analysis data wascollected in the form of annual reports on a selection of six multinational companies. Basedon the theoretical framework, the empirical study has been analysed in order to determinewhether the companies are transparent about taxation and transfer pricing. The result showedthat generally all companies held a low level of transparency within their annual reports.However, all companies expressed that the taxation exposed the companies to a risk. Amajority of the companies expressed taking action as a result of the implementation of BEPSaction 13. However, only two companies saw the taxation as part of CSR.This thesis will continue in Swedish.

Trots ett stort akademiskt intresse för kultur, förtroende och multinationella relationer finns ett behov av mer kvalitativ forskning som undersöker interaktionen i svensk-colombianska företagsinterna relationer. Studien, som är en kvalitativ fallstudie med en socialkonstruktionistisk och interkulturell ansats, har som syfte att åskådliggöra kulturella skillnader som kommer till uttryck när svenskar och colombianer ingår i en företagsintern relation. Studien avser att ge ytterligare kunskap inom forskningsområdet och ge en djupare förståelse för den sociala verkligheten som de företagsinterna relationerna står inför. Empirin analyseras på ett tematiskt tillvägagångssätt där resultatet kopplas till studiens utvalda teoretiska perspektiv om förtroende. Teorin utgår från att ett gott förtroende mellan två parter gynnar den företagsinterna relationer och förtroendenivån bestäms av parternas delade värderingar, kommunikation och opportunistiska beteenden gentemot varandra. Via fem semistrukturerade djupintervjuer med respondenter som har erfarenhet av svensk-colombianska företagsinterna relationer, undersökte författarna erfarenheter som ligger till grund för studiens analys och slutsatser. Resultatet tyder på att de kulturella skillnaderna som finns är många och missgynnar ofta förtroendet i företagsinterna relationer, varför ett gott förtroende är svårt att uppnå. Vad parterna värderar, hur parterna kommunicerar och vilket beteende som uppfattas opportunistiskt tycks huvudsakligen grunda sig i vem som tycks förtjäna respekt, huruvida professionella företagsinterna relationer får vara privata samt på vilket sätt människor är tydliga. Slutsatserna är ämnade att bidra till kunskap som kan hjälpa parter i svensk-colombianska relationsutbyten att vända kulturella hinder till möjligheter. / Despite a great academic interest in culture, trust and multinational relationships, there is a need for more qualitative research and research that examines the interaction in Swedish-Colombian internal partnerships. The study, which is a qualitative case study with a social constructivist and intercultural approach, aims to explore cultural differences that are expressed when Swedes and Colombians are part of an internal partnership. Moreover, the study intends to provide further knowledge in the research area and to provide a deeper understanding of the social reality facing the different national contexts. The result is presented with a thematic analysis and linked to selected theoretical perspectives. The theories are antecedents of trust which, according to Morgan and Hunt (1994) are shared values, communication, and opportunistic behavior. Five semi-structured in-depth interviews were conducted with respondents with experiences from Swedish-Colombian internal partnerships and it is the individuals’ experiences that form the basis of the study´s analysis and conclusions. The results indicate several cultural differences which often have a negative effect on the trust in relational exchanges, thus trustable relationships are difficult to achieve. One's values, how one communicates and what behavior is perceived as opportunistic seems to be mainly based on who deserves respect, whether professional relationships also can be private and how people show clarity. The conclusions contribute with knowledge that can help parties in Swedish-Colombian relational exchange to turn cultural barriers into opportunities.

Syftet med kandidatuppsaten är att skapa en större förståelse för hur Talent Management tillämpas hos svenska verkstadsindustrier. Fokuset ligger på hur verkstadsindustrier definierar både begreppen Talent Management och talang. Resultatet visar att deltagande organisationer har spridda definitioner av både Talent Management och talang. Dock finns det likheter mellan alla organisationers definitioner. Vidare fastställer resultatet att organisationer sällan arbetar med Talent Management efter enbart ett synsätt och dess praxis, utan arbetssätten sträcker sig ofta över ett flertal synsätt. För att förklara skillnaderna i definitionsvariationen tillämpas till stor del tidigare forskning inom området. Ett flertal teorier om varierande perspektiv på synsätt används som ett teoretiskt verktyg i studien. Studien genomförs med en kvalitativ forskning där sex semistrukturerade intervjuer med Talent Management-utövare från svenska verkstadsindustrier representeras. Resultatet från intervjuerna jämförs sedan med den tidigare forskningen i en analysdel där ett flertal ämnen mynnar ut diskussionsmaterial som presenteras i uppsatsens avslutande del. Faktorer till vad en talang representeras av bekräftar tidigare forskning likväl som ytterligare faktorer framförs som avgörande. Organisationers hantering av medarbetare med hjälp av Talent Management beror till stor del av organisationernas egna unika kulturer och värderingar, vilket till stor del bekräftar den tidigare forskningen inom ämnet. Genom detta kan resultatet av denna kandidatuppsats verka som ett komplement till den tidigare forskningen inom den svenska kontexten. Vidare kan även uppsatsen användas som ett underlag till praktikersamhället inom Talent Management-området gällande aktuella konkurrensfördelar, utmaningar och prioriteringar för verkstadsindustrier. / The purpose of the study was to form a greater understanding how Talent Management is implemented in Swedish engineering industries. Focusing on how the engineering industries define both the concepts of Talent Management and Talent. The result shows that the participating organizations have diverse definitions for both concepts, however, there are similarities found in all organizations definitions. Furthermore, the result states that organizations rarely work with Talent Management based on only one approach and practice, instead the working methods often extend over several approaches. To explain the differences for the definitions, an extensive application to previous research was applied. Several theories on the different perspectives on practices are used in the study. The study was conducted using qualitative research, which consisted of six semi-structured interviews with Talent Management-coworkers from Swedish engineering industries. The results from the interviews were compared with previous research and after analysis, several topics were presented in the discussion and conclusion. The research confirmed previous determined factors as well as additional ones. Organizations' management of employees with Talent Management, strongly depends on the organizations' own unique cultures and values, which essentially confirms previous research in the subject. Through this, the results of this study complement the previous research but now in Swedish context. Furthermore, the study can also be used as a basis for the practicing community within the Talent Management area to face current competitive advantages, challenges, and priorities for engineering industries.

Syftet med denna studie är att förstå hur organisationskulturen är uppbyggd i en globaliserad organisation med olika nationella kulturer och vidare hur motståndskraftig organisationskulturen är mot förändringar i en extern kris, för att svara på det framställdes två frågor. En fallstudie gjordes på ett globaliserat företag inom mjukvaruutvecklingsbranschen, stationerat i Sverige, USA och Singapore. Metoden som användes var semistrukturerade intervjuer, gjorda digitalt över Zoom med sex anställda från organisationen, två från varje land. De semistrukturerade intervjuernas struktur baserades på en semistrukturerad intervjuguide och det empiriska materialet kategoriserades senare genom en tematisk innehållsanalys. För att analysera det empiriska materialet användes två modeller från två olika forskare, Hofstedes kulturdimensioner för att jämföra de nationella kulturerna och Scheins isbergsmodell för att identifiera organisationens kultur. Resultaten visade att det fanns skillnader mellan de nationella kulturerna som påverkade organisationens kultur, men på organisationsnivån var man medveten om skillnaderna och arbetade proaktivt med frågan. Däremot hade inte coronapandemin någon påtaglig påverkan på organisationskulturen , trots de restriktioner som tvingade de anställda att arbeta hemifrån. En förklaring kan vara att organisationen redan innan pandemin använde digital kommunikation i stor skala och därför var förändringen inte lika omvälvande. / The aim of this study is to understand how organizational culture is structured in a globalized organization with different national culture and further how resistant the organizational culture is to changes in an external crisis. In order to answer that, two issues were raised. A case study was done at a globalized company within the software development industry, stationed in Sweden, USA and Singapore. The method used is semi structured interviews conducted digitally by Zoom with six participants from the organization, two from each country. The structure of the interviews was based on a semi structured interview guide and the empirical material was later categorized through a thematic content analysis. To analyze the empirical material, two models from two different researchers were used, Hofstedes cultural dimension to compare the national cultures and Scheins iceberg model to identify the organization's culture. The results show that there were differences between the national cultures that affected the culture of the organization, however at an organizational level one was aware of the differences and worked proactively with the matter. However, the corona pandemic did not have a significant impact on organizational culture, despite the restrictions which forced the employees to work from home. One explanation can be that the organization already used digital communication on a large scale before the pandemic and therefore the change wasn't as significant.

Bakgrund: Globaliseringen har föranlett en ökning av multinationella företag. De multinationella företagen har genom olika internationaliseringsstrategier fått en framstående roll som starka aktörer på det globala planet. Internationaliseringsstrategierna ses som nödvändiga för att bibehålla konkurrenskraftighet i en föränderlig värld. Dock ses en avsaknad av HR funktionens integrering i förhållande till multinationella företags internationalisering i teorin. Syfte: Att beskriva till vilken grad HR funktionen i multinationella företag är internationaliserad i förhållande till struktur, strategi och kultur. Metod: Studien tillämpar en induktiv ansatsmetod med inslag av deduktion, deduktionen representeras genom en inramning av syftet som gjorts för att skapa en viss förförståelse. Studien är en fallstudie av kvalitativ karaktär. I studien har empirin samlats in genom tre datainsamlingsmetoder: semistrukturerad intervju, dokumentundersökning samt skriftlig strukturerad intervju. Empirin har vidare tillsammans analyserats genom en tematisk analys. Den tematiska analysen genererade tre huvudteman: Moderlandets påverkan i multinationella företag, Lokala anpassningar i en internationell kontext och Globala utmaningar i en föränderlig värld. Respektive huvudtema innehåller tre underteman, som förankrades i relevant teori. Studien präglas av konstruktionism och ett tolkande förhållningsätt. Slutsats: HR funktionen i multinationella företag är till viss grad internationaliserad i förhållande till struktur, strategi och kultur. Vidare ges en beskrivning i form av en slutgiltig modell som visar faktorer som främjar och hämmar graden. / Background: Globalization has led to a rise of multinational companies. Through various internationalization strategies, multinational companies have gained a prominent role as strong players on the global stage. Internationalization strategies are seen as necessary to maintain competitiveness in a changing world. However, there is a lack of integration of the HR function in relation to the internationalization of multinational companies in theory. Purpose: To describe the degree to which the HR function in multinational companies are internationalized in relation to structure, strategy and culture. Method: The study applies an inductive approach with elements of deduction, the deduction is represented by a framing made to create a certain pre-understanding. The study is a case study of a qualitative nature. In the study, the empirical data has been collected through three data collection methods: semi-structured interview, document review and written structured interview. The empirical data has furthermore been analyzed together through a thematic analysis. The thematic analysis generated three main themes: the influence of the motherland in multinational companies, local adaptations in an international context and global challenges in a changing world. Each main theme contained three sub-themes, which were embedded in relevant theory. The study is characterized by constructionism and an interpretive approach. Conclusion: The HR function in multinational companies is to some extent internationalized in terms of structure, strategy, and culture. Furthermore, a description is given in the form of one final model showing factors that promote and inhibit the degree of internationalization.

This research is concerned with possible applications of e-Learning as an alternative to onsite training sessions when supporting the integration of machine learning into the product development process. Mainly, its aim was to study if e-learning approaches are viable for laying a foundation for making machine learning more accessible in integrated product development processes. This topic presents itself as interesting as advances in the general understanding of it enable better remote learning as well as general scalability of knowledge transfer. To achieve this two groups of employees belonging to the same corporate group but working in two very different geographical regions where asked to participate in a set of training session created by the authors. One group received the content via in-person workshops whereas the other was invited to a series of remote tele-conferences. After both groups had participated in the sessions, some member where asked to be interviewed. Additionally. The authors also arranged for interviews with some of the participants’ direct managers and project leaders to compare the participants’ responses with some stakeholders not participating in the workshops. A combination of a qualitative theoretical analysis together with the interview responses was used as the base for the presented results. Respondents indicated that they preferred the onsite training approach, however, further coding of interview responses showed that there was little difference in the participants ability to obtain knowledge. Interestingly, while results point towards e-learning as a technology with many benefits, it seems as though other shortcomings, mainly concerning the human interaction between learners, may hold back its full potential and thereby hinder its integration into product development processes. / Detta forskningsarbete fokuserar på tillämpningar av elektroniska utlärningsmetoder som alternativ till lokala lektioner vid integrering av maskininlärning i produktutvecklingsprocessen. Framförallt är syftet att undersöka om det går att använda elektroniska utlärningsmetoder för att göra maskininlärning mer tillgänglig i produktutvecklingsprocessen. Detta ämne presenterar sig som intressant då en djupare förståelse kring detta banar väg för att effektivisera lärande på distans samt skalbarheten av kunskapsspridning. För att uppnå detta bads två grupper av anställda hos samma företagsgrupp, men tillhörande olika geografiska områden att ta del i ett upplägg av lektioner som författarna hade tagit fram. En grupp fick ta del av materialet genom seminarier, medan den andra bjöds in till att delta i en serie tele-lektioner. När båda deltagargrupper hade genomgått lektionerna fick några deltagare förfrågningar om att bli intervjuade. Några av deltagarnas direkta chefer och projektledare intervjuades även för att kunna jämföra deltagarnas åsikter med icke-deltagande intressenter. En kombination av en kvalitativ teoretisk analys tillsammans med svaren från intervjuerna användes som bas för de presenterade resultaten. Svarande indikerade att de föredrog träningarna som hölls på plats, men vidare kodning av intervjusvaren visade på undervisningsmetoden inte hade större påverkningar på deltagarnas förmåga att ta till sig materialet. Trots att resultatet pekar på att elektroniskt lärande är en teknik med många fördelar verkar det som att brister i teknikens förmåga att integrera mänsklig interaktion hindrar den från att nå sitt fulla potential och därigenom även hindrar dess integration i produktutvecklingsprocessen.

This study explores the development of a Western firm's subsidiary in the Ukraine and sets out to contribute to the theoretical development about the managing of subsidiaries in the Post-Soviet market. The cross-institutional approach to analyse the subsidiary has been adopted to explore influence from the institutional setting of the parent firm and from local institutions. In the theoretical framework, special attention is directed to studies analysing the challenges that Western firms encounter when operating in the Post-Soviet market. Institutional theory therefore serves as a framework for theories on market entries, networks and management transfers.The empirical study is based on a case study conducted in connection to a training project for local employees of a Western firm's subsidiary operating in the Ukraine. Besides being a source of inspiration, the training project provided good access to respondents and insights about the challenges that the subsidiary faced.The analysis shows that the introduction of the Western firm's management in the subsidiary reflects in the local employees' forming of identities. A clear pattern is that local employees' development of identities in line with the Western firm's norms is supported by socialisation in settings dominated by the Western firm. A setting dominated by conflicts between Western and local norms, in contrast, resulted in developments of conflict identities. The analysis of the subsidiary's managing of influences from the local institutional setting indicates that this concerned filtering. Striking was that the subsidiary was successful in managing influences when the filtering conditions were characterised by consonance. Looking into aspects making the filtering of external influences difficult, the analysis points out barter trade and local actors' boundary spanning towards authorities in the Ukrainian society as aspects creating dissonances and vacuum. Thus, influences characterised by dissonance and/or vacuum made it particularly difficult for the subsidiary to manage these influences.One of the major contributions of this thesis is the cross-institutional approach to analyse developments in a subsidiary in the Post-Soviet market. By applying this approach the study suggests that the managing of a cross-institutional setting concerns both internal and external boundary spanning. Of vital importance for the internal boundary spanning are issues influencing local employees' forming of a 'we' with the Western firm's representatives. The standpoint is that this concerns local employees' identity identification, which is a new perspective on management transfers towards a subsidiary in the Post-Soviet market. Concerning the managing of external boundary spanning, the study points towards the importance of observing local actors' ways of dealing with dissonances and vacuum in local networks. / digitalisering@umu

Syftet med denna studie har varit att undersöka de multinationella företagens ”tvingande joint venture-avtal” med de kinesiska tillverkarna, och hur det påverkar teknologisk överföring. Som metod för att samla in information valde uppsatsförfattaren att genomföra kvalitativa intervjuer, vilka var semi-strukturerade. Genom ett icke-sannolikhetsurval valdes tre företag ut för att delta i studien. Studiens slutsatser tyder på förutsatt att den kinesiska regeringens krav på joint venture-avtal reviderades eller helt slopades och de multinationella fordonstillverkarna därmed fick valfri möjlighet till FDI, då skulle det leda till att färre företag ingår joint ventures med kinesiska tillverkare. Dessutom ökar incitamenten för de multinationella företagen att överföra teknologier till den kinesiska fordonsindustrin om de har möjligheten att fritt bestämma FDI, däremot är det ingen garanti för mer effektiva teknologier. Företagen överför endast teknologier och produkter som den kinesiska marknaden efterfrågar och är beredd att betala för. Multinationella företag kan inte implementera de mest avancerade teknologierna i fordon ämnade för den kinesiska marknaden på grund av bristande kvalitet på färdbränsle. Enligt de multinationella företagen krävs det därför hårdare och mer strikta regleringar från den kinesiska regeringens sida när det gäller kvaliteten på bränsle. Denna studie har bidragit med kunskap om hur joint venture-avtalen inom just den kinesiska fordonsindustrin påverkar den teknologiska överföringen utifrån de multinationella företagens perspektiv. Framförallt belyser studien betydelsen av relationskvalitet, tillit och absorptionsförmåga i samband med teknologisk överföring. Förutsatt att kraven på joint venture antingen revideras eller helt slopas i framtiden skulle det vara intressant att genomföra en liknande studie och således jämföra omfattningen på teknologisk överföring innan och efter de eventuella lagändringarna. Det vill säga  hur effekterna av valfri FDI för multinationella företag i själva verket påverkar teknologisk överföring. Ytterligare förslag på framtida forskning är att genomföra en liknande studie men utifrån ett mer djupgående samhällsperspektiv. / The purpose of this study was to investigate the multinational corporations “mandatory joint venture agreement" with the Chinese manufacturers, and how it affects technology transfer. The researcher chose to conduct qualitative interviews which were semi-structured, as a method to collect information. Through a non-probability sample, three companies were selected to participate in the study. The study's findings suggest that if the Chinese government's demands on the joint venture agreement was revised or completely abolished, and the multinational vehicle manufacturers got free choice of FDI, then it will lead to fewer companies which will establish joint ventures with Chinese manufacturers. It would also increase the incentives for multinationals to transfer technologies to the Chinese automotive industry. However, it is not a guarantee for more efficient technologies, because the multinationals only transfer technologies and products that the Chinese market demands and is willing to pay for. Multinational companies can not implement the most advanced technologies in the vehicles destined for the Chinese market due to the lack of quality of the fuel. According to the multinationals, they require harder and stricter regulations by the Chinese government, when it comes to the quality of the fuel. This study has contributed with knowledge about how the joint-venture agreements in the Chinese automotive affect the technological transfer, based on the multinational corporations’ perspective. In particular, the study highlights the importance of relationship quality, trust and absorptive capacity in the context of technology transfer. Provided the requirements for joint ventures either were revised or abolished in the future, it would be interesting to conduct a similar study and thus compare the extent of technology transfer before and after any legislative changes. Additional suggestions for future research is to conduct a similar study but from a more profound societal perspective.

This thesis consists of four self-contained essays. The common theme of the essays is the behavior of multi-plant firms. An underlying idea in all four of them is that firms possess intangible assets such as management skills and organizational expertise, technological knowledge, marketing know-how and better access to finance capital or natural resources. These assets are typically specific to the respective firm. Due to market imperfections and failures, firms tend to internalize the advantages of firm-specific assets and exploit them themselves rather than sell or lease them to other firms. For instance, intangible assets are often joint inputs in the sense that knowledge developed by one unit can be transferred to another unit within the same firm at a low cost and without diminishing the amount of knowledge available to the first unit. Furthermore, the assets are typically only partly appropriable by their owner, and the market transactions of the assets are hampered due to information asymmetries between a potential buyer and seller. The literature on multinational firms emphasizes the role of intangible firm-specific assets in creating ownership advantages that, together with location and internalization advantages, explain the pattern of foreign direct investments. The essays in this thesis are based on the view that the ownership advantages created by firm-specific assets are the "raison d'etre" of large multi-plant firms. The existence of such assets is assumed to create multi-plant economies of scale and give incentives to make better use of capacity or overheads to gain advantage in size, economies of interdependent activities, integration and/or diversification. Rather than studying the international aspects of firms with intangible assets, the first three essays empirically explore different aspects of multi-plant firm behavior in domestic markets. This analysis has been made possible by the access to unique plant-level data on the thirty largest multinational manufacturing corporations in Sweden. The sample corporations play an important role in the Swedish economy. For instance, the thirty corporations account for about 70 percent of aggregate industrial R&D in 1999. This should be compared with their share of total manufacturing employment, which was about 30 percent during the period of study. The first essay examines the sources of productivity growth within multi-plant firms and particularly emphasizes the role of external restructuring and ownership changes in explaining why multi-plant firms may sustain higher productivity growth as compared to single-plant firms. The second and the third essay explore the idea that large multi-plant corporations exploit their ownership advantages when acquiring partial- and full-firm assets. The second essay analyzes whether technological intangible assets may explain transfers of productive capacity from acquiring corporations to their target. The third essay explores the idea that multi-plant corporations search for targets matching their firm-specific organizational capabilities when acquiring corporate assets. Uncertainty about the matching outcome explains why some acquisitions end in divestitures. However, the likelihood of a "good" match is expected to increase in the buyer's organizational capabilities. The fourth essay, coauthored with Karolina Ekholm, extends the analysis to encompass the international aspects of multinational firms. In this essay, we develop a theoretical model analyzing the localization decisions of multi-plant firms beyond the national borders. More specifically, we develop a two-country model where firms can choose to separate their innovative activities generating an intangible asset from the production of the final good. In our model, there are two agglomeration forces: knowledge spillovers associated with R&D and backward and forward linkages associated with high-tech production. We analyze how the interplay of these forces affects the localization decisions of the firms. / Diss. Stockholm : Handelshögsk., 2003

As a result of globalization, multinational teams are being more frequently used in today´s businesses. This specific type of team can be described as heterogeneous when it comes to nationality and linguistics. The aim of this study was to explore the concept of multinational teams. This was made using culture as a main concept, and nationality, linguistics, and organizational culture in order to describe it. We intended to say something about how this type of team´s efficiency; when it comes to satisfaction and performance; was affected by national and linguistic heterogeneity within the team. While analyzing differences between the teams’ efficiency when it comes to satisfaction and performance, we also intended to say something about how organizational culture can affect this. This study was made by using a qualitative approach, with focus on a deductive way of doing it. Four different case studies were conducted in order to support this study. A total of seven different respondents where used in this study and their narratives are together with the theoretical framework the basis for this study´s analysis and conclusions. This study reveals that perceived efficiency when it comes to satisfaction and performance can be affected by national and linguistic heterogeneity among team members in multinational teams. It also suggests that organizational culture can be used in order to overshadow these differences among team members, and that this in turn affects the perceived efficiency. A straightforward answer regarding nationality, linguistic, and organizational culture´s influence on multinational team´s efficiency, was never given from the case studies. Instead, this seemed to vary from case to case. Two extremes were yet to be found. When nationality and linguistic heterogeneity were easy to observe, low efficiency was perceived in the multinational team. In contrast, when organizational culture was easy to observe, high efficiency was perceived within the multinational team. This suggests that organizational culture can override national and linguistic heterogeneity when it comes to creating high performance and satisfaction among members of multinational teams.