The dissertation thesis investigates the most up-to-date subject matter of contemporary business life, both internationally and locally -- Human Resources outsourcing, which appears to have become a new strategic tool for Human Resources Management. The concept means the strategically motivated external execution of some or all HR processes, which would otherwise be performed by internal staff, along with the assignment of the responsibility for those processes to external providers. Effective outsourcing initiatives have the potential to bring about significant benefits for the company, both operational and strategic. The dissertation thesis introduces a comprehensive and objective analysis of the global HR outsourcing model, including its microeconomic implications, the history of outsourcing, its evolution, benefits and possible risks, its different types of delivery models, suppliers'analysis and supply models, the cost aspects, the principles of effective management of the outsourcing project or the relationships of outsourcing with information and communication technologies. Another part of the thesis focuses on the phenomenon of offshoring, which represents one possible way outsourcing can be executed. Employees' outsourcing, its cost efficiency, legislation framework and private agencies' industry impact on the labour market is a subject of another part of the thesis. The consequent section includes empirical research executed with the aim to investigate the principles, models, scope and trends of HR outsourcing activities in the Czech republic. The results of the research are compared with scientific hypotheses that are based on the knowledge of the HR outsourcing global model which results in defining a local model of HR outsourcing. The concluding part of the dissertation thesis summarizes both the theoretical knowledge and practical findings and formulates a number of recommendations and advise for company top management about how to implement effectively HR outsourcing in the company or how to improve its quality if already implemented.

Dentro da área de Negócios Internacionais, uma nova tendência surgiu no início da década de 2000, em complemento ao movimento de outsourcing que já se observava há décadas. Este movimento denominado offshoring passou a ocupar importante espaço na mídia e também em periódicos especializados, onde se procurou entender, caracterizar e delimitar sua abrangência, causas e conseqüências. Este trabalho procura contribuir neste tema através de um survey realizado junto a 172 subsidiárias de multinacionais instaladas no Brasil dos mais variados setores da economia. Com base nisso, quatro conjuntos de hipóteses foram elaborados para serem testados através das respostas obtidas com a aplicação de um questionário via Internet e que possibilitaram a verificação estatística para cada hipótese formulada. O primeiro conjunto foi referente aos tipos de atividades (estratégicas ou não-estratégicas) que a subsidiária desenvolve no país. O segundo conjunto está relacionado à terceirização de atividades. Se a terceirização faz parte do modelo de negócios adotado e que tipo de serviços contrata junto a terceiros. O terceiro conjunto questiona a percepção com relação à competitividade obtida pela subsidiária segundo os drivers encontrados, as ferramentas para decisão disponíveis e eventuais parcerias realizadas. Finalmente o quarto conjunto avalia a percepção dos respondentes com relação ao risco de perda ou inibição interna de competências. De forma geral, os testes realizados mostraram que as empresas pesquisadas realizam grande quantidade de atividades estratégicas, mas que também terceirizam serviços estratégicos em complemento às suas operações e modelos de negócios. Também foi observado que a competitividade é melhorada através do outsourcing de serviços, mas que também existe o receio de risco de perda ou inibição de competências, apesar de utilizarem ferramentas ou conceitos conhecidos como cadeia de valor, custo de transação, visão baseada em recursos e competências essenciais. / Within the area of international business, a new trend emerged in the early 2000s, in addition to the movement of outsourcing that has already been watched for decades. This movement called offshoring went on to occupy important space in the media and also in specialist periodicals, which sought to understand, characterize and delimit its scope, causes and consequences. This work seeks to contribute in this theme through a survey conducted among 172 subsidiaries of multinationals in Brazil from different sectors of the economy. Basis, four sets of hypotheses to be tested were prepared through the answers obtained by applying a questionnaire via the Internet and that allowed the statistical verification for each assumption made. The first set was covering the types of activities (strategic or non-strategic) that the subsidiary develops in the country. The second set is related to the outsourcing of activities. If outsourcing is part of the business model adopted and what kind of services hires along to third parties. The third set questions the perception with respect to competitiveness obtained by subsidiary second drivers found, available tools for decision and possible partnerships undertaken. Finally the fourth set assesses the perception of the respondents with respect to the risk of loss or inhibition of internal competence. Generally, the tests showed that the companies surveyed develop large amount of strategic activities internally, but that also outsource strategic services in addition to its operations and business model. It was also noted that competitiveness is improved through outsourcing services, but also there is the fear of risk of loss or inhibition of skills, although using tools or concepts known as value chain, transaction cost economics, resource-based view and core competences.

Spending by U.S. companies in offshore IT services continues at unprecedented levels despite a high failure rate. This study fills a gap in the existing literature by examining the client-vendor offshoring relationship through the theoretical lens of social exchange theory at the organizational level of analysis from the client's perspective. Social exchange theory focuses on the exchange of activities between two parties, whether they are individuals or companies and was used as a basis for examining the client and vendor relationship. Variables were identified by a review of the literature primarily from IT outsourcing and offshoring but also from general IT, marketing, sociology and organizational science literature. Data was collected using a field survey of Fortune 500 CIOs representing a population of organizations at the forefront of the offshoring phenomenon. The survey instrument was developed based on the adaptation of previously validated scales. Hypotheses regarding the correlations between social variables such as trust, communication, dependence, power, shared values and offshoring success were tested using Spearman's rho correlation. Seven of the hypotheses were supported, four hypotheses were not supported and one hypothesis was deemed not testable due to lack of information.

Made available in DSpace on 2016-04-25T16:44:31Z (GMT). No. of bitstreams: 1 Claudia Simone Vieira.pdf: 1515330 bytes, checksum: 0f4572b81b72b64721fe22582b485a00 (MD5) Previous issue date: 2012-10-24 / Offshoring has been the subject of studies and papers in academic journals in which tries to conceptualize, define its scope of work, characterize and evaluate its various advantages and risks associated with the movement of transfer services to a host country, it means, activities which are carried away from the home country. The objective of this research is to contribute to the topic by analyzing the intention in using of offshoring by companies in Brazil via a survey which is composed of five parts covering the strategic drivers that lead to offshoring, the main advantages and risks perceived by companies in this movement, the factors to be taken into account for the location of the host country and which is the eligible host country for this movement. Based on this, the assumptions regarding the intended use of offshoring were formulated to be tested thru the responses of the survey sent to companies via the Internet and each part of the questionnaire was composed as a construct which has been validated if it has a positive or negative effect over the intent of offshoring. The analysis shows that the influencing factors in the use of offshoring are: cost reduction driver which has a positive effect on the use of offshoring, loss of control and lack of data security that have a negative effect on use of offshoring and financial attractiveness of the location factor has a positive effect on use of offshoring, and a positive or negative effect on the host country depends on which country will be chosen to be the country to receive services from the country origin / O offshoring tem sido tema de estudos e trabalhos em periódicos acadêmicos nos quais se procura conceituar, delimitar seu escopo de atuação, caracterizar e estudar as suas diversas vantagens e riscos associados a esse movimento de transferência de serviços para um país anfitrião, ou seja, atividades que são realizadas distantes do país de origem. O objetivo desta pesquisa é contribuir com o tema através da análise do uso do offshoring pelas empresas no Brasil via um survey o qual é composto por cinco partes que abrangem os direcionadores que conduzem ao uso do offshoring, as principais vantagens e riscos percebidos pelas empresas neste movimento, os fatores a serem considerados para a localização do país anfitrião e qual é o país anfitrião elegível para este movimento. Com base nisso, as hipóteses quanto ao uso do offshoring foram formuladas para serem testadas por meio das respostas obtidas do survey enviadas para as empresas através da Internet sendo que cada parte do questionário compôs um construto o qual foi validado se o mesmo tem efeito positivo ou negativo sobre o uso do offshoring. A análise dos resultados aponta que os fatores de influência no uso do offshoring são: o direcionador redução de custo que tem um efeito positivo sobre o uso do offshoring, os riscos perda de controle e falta de segurança de dados que têm um efeito negativo sobre o uso do offshoring e a atratividade financeira um dos fatores de localização tem efeito positivo sobre o offshoring, sendo que o efeito positivo ou negativo do país anfitrião no uso do offshoring depende de qual será o país escolhido para ser o país a receber os serviços provenientes do país de origem

: Idag trängs ett stort antal aktörer inom prisvärt mode på en arena där kunden blivit allt mer medveten kring pris och kvalitet. Affärsidéer, som bygger på att erbjuda mode till fördelaktiga priser, sätter stor press på företagens kostnader där varken kvalitet eller design får påverkas negativt. En naturlig strategi för företag till minskade kostnader blir förläggning av produktion där stora kostnadsfördelar kan erhållas. Således har det under lång tid varit vanligt förekommande med företag som etablerar produktion i Asien, där bland annat låga löner agerar bidragande faktor till avsevärt lägre produktionskostnader. Begreppet backsourcing har på senare år kommit att diskuteras allt mer och en trend har kunnat ses där företag väljer att flytta hem verksamhet från dessa typer av lågkostnadsländer. Det svenska företaget Gina Tricot med produktion i både Europa och Asien väljer däremot att utveckla sin verksamhet i Kina, med ett produktionskontor, och går således mot den påtalade trenden. I denna uppsats undersöks företagets huvudsakliga skäl för etablering samt vad som förväntas av det nyetablerade produktionskontoret. Genom en deltagande observation påtalar författaren vidare fördelar samt nackdelar för verksamheten i fråga. / Program: Textil produktutveckling och entreprenörskap

Companies have a need to internationalize and locate all over the world to gain advantages against competition. However, when companies internationalize, they face difficulties. One of the major difficulties is how they can reach the same high quality around the world in their business facilities. Over one third of all construction projects reporting major defects. The purpose of this thesis is to research how companies implement Quality Management in offshore construction projects, what are the common challenges related to the subject and how to overcome these challenges. The theoretical framework for the study is gathered from academic literature. The thesis uses a qualitative research approach. The primary data is gathered through interviews and observations that are conducted on an offshore construction site. The case study in this thesis researches how a multinational company handles Quality Management in an offshore construction project.  The company’s Quality Management guidelines and practices have been established in Europe, whereas the location and context of this study is in Southeast-Asia. The difference in business context and cultures causes additional challenges in implementing Quality Management in the project. After analyzing the data, the company’s Quality Management practices are compared to suggested practices in the academic literature. These suggestions can be valid for other multinational companies that are expanding to different continents. The results show that when companies do offshoring decisions, relationship quality with contractors and partnership credibility should be central attributes, even if it means doing business with higher priced companies. Many companies do not focus enough on the quality aspect in the contractor tendering phase. Instead they tend to base decisions solely on cost and speed even though bad quality work results in increased costs and delays in construction projects.

Diplomová práce analyzuje a sumarizuje fenomén mezinárodního outsourcingu a jeho dopady na zapojení Evropské unie do světového hospodářství. Práce poskytuje náhled do relokace výroby a služeb do zahraničí, přičemž zvláštní pozornost je věnována dopadům na Evropskou unii. Hlavné oblasti analýzy jsou mezinárodní outsourcing, offshoring, a přímé zahraniční investice.

Práce pojednává o pozici ČR jako destinaci pro přesun podnikových procesů. Zaměřuje se na odvětví business process outsourcingu a centra sdílených služeb. Cílem této práce je dokázat hypotézu, že ČR je přednostně využívána pro podporu evropských podnikatelských aktivit, a to konkrétně na příkladu společnosti Accenture, která je vedoucím poskytovatelem služeb outsourcingu ve střední Evropě. Práce definuje základní aspekty pro přesun podnikových procesů do zahraničí, hodnotí konkurenceschopnost ČR v porovnání s ostatními zeměmi regionu a Indií, která je v souhrnném hodnocení pro sdílené služby nejpřitažlivější. Hypotéza je následně ověřena na reálných datech ze společnosti Accenture v Praze.

This diploma thesis deals with selected methods that large companies can use to optimize their business results in the international environment. It focuses namely on methods of outsourcing, offshoring, tax optimization and cash flow management. The first part briefly describes globalization in the world economy and transnational corporations as its major players. The next two chapters are devoted to strategies which lead to cost reductions of enterprises due to outsourcing and offshoring. The fourth part characterizes the way offshoring enters into foreign markets in the form of foreign direct investments. The fifth section deals with tax optimizations for multinational companies. The sixth part mentions the measures taken so far in the area of tax coordination in the world and in particular the European Union and the last chapter briefly defines various options which can be used for cash flow optimization.

Despite the abundance of theoretical literature on and qualitative analyses of relocating manufacturing production, consequences of offshoring on labor markets, and foreign trade policy, very little empirical analysis has been conducted in order to examine the trends and patterns in economic variables that led to the rise in manufacturing offshoring in the first place. Focusing on the U.S. manufacturing offshoring to China, this thesis uses a comprehensive dataset of labor compensation costs and labor productivity for 20 manufacturing industries across 27 years for China and the United States to investigate the relationship between U.S. offshoring and productivity per wage for a unit of labor (α) in China vis-a-vis the U.S. I find that the effect of α on growth in offshoring across industries is not only positive but also statistically significant. Further, this thesis also attempts to combine empirical findings with a qualitative analysis of the prominent trends in the data that might help understand the S-shape of the offshoring curve over three periods (or states of the curve): rise (1990-1999), rule (2000-2008), and graduation (2009-2016).