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Andersson, Maria. "Creating and sharing subsidiary knowledge within multinational corporations." Doctoral thesis, Uppsala : Uppsala University, 2003. http://www.loc.gov/catdir/toc/fy042/2003504668.html.
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Grüner, Michael. "Die Beendigung von Gewinnabführungs- und Beherrschungsverträgen /." Frankfurt am Main [u.a.] : Lang, 2003. http://www.gbv.de/dms/sbb-berlin/365178918.pdf.
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Haq, Hammad ul. "The Unequal Playing Field : Headquarters’ Attention and Subsidiary Voice in Multinational Corporations." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-306441.
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Attention of top managers has an impact on future direction of an organization according to the attention-based view of the firm. In the context of multinational corporations, headquarters’ attention is likely to influence the actions and behavior of subsidiaries. Thus, in the thesis, I respond to calls for more research on this topic: enhancing the understanding about how a subsidiary’s perception of headquarters’ attention relates to its choice of communication moves when sharing business ideas with headquarters (also known as subsidiary voice). In recent research, subsidiary voice is viewed as a bottom-up tool for subsidiaries to attract headquarters’ attention to issues that they consider important for their local units and the entire organization. In line with the research purpose, the data were collected at the subsidiary level through a combination of both, survey and interviews. The findings based on empirical data point out that a subsidiary’s perception of headquarters’ attention engagement has a positive impact on its voice. This means that subsidiaries not having regular interaction with headquarters are unable to select communication moves that can attract headquarters’ attention and hence encounter challenges in adopting an initiative-taking approach to gain influence or a central position in the organization. As a result, contrary to the claims put forth in recent research, the thesis findings highlight that subsidiary voice alone is not enough to attract headquarters’ attention. Instead, subsidiaries can only use their voice when they have power (also called weight) to influence headquarters’ attention and decisions. This gives rise to an unequal playing field because subsidiaries that lack considerable weight are unable to contribute to strategy formulation and future planning done by the headquarters, with regard to their own units and the organization in general. On the contrary, subsidiaries with a considerable weight experience a high degree of attention engagement from the headquarters and thus find it easier to attract headquarters’ attention for their business ideas.
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Tsai, Hsin-Ju Stephie. "Factors affecting the performance of inter-subsidiary innovation transfer in multinational corporations." Thesis, University of Manchester, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.499943.
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Kostova, Tatiana, Phillip C. Nell, and Anne Kristin Hoenen. "Understanding Agency Problems in Headquarters-Subsidiary Relationships in Multinational Corporations: A contextualized Model." Sage, 2017. http://dx.doi.org/10.1177/0149206316648383.
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This paper proposes an agency model for headquarters
subsidiary relationships in multinational organizations with headquarters as the principal and the subsidiary as the agent. As a departure from classical agency theory, our model is developed for the unit level of analysis and
considers two root causes of the agency problem - self-interest and bounded rationality.
We argue that in the organizational setting, one cannot assume absolute self-interest and perfect rationality of agents (subsidiaries) but should allow them to vary. We explain subsidiary level variation through a set of internal organizational and external social conditions in which the headquarters-subsidiary agency dyad is embedded. We then discuss several agency scenarios reflecting various levels of selfinterest and rationality that lead to different manifestations of the agency problem. The proposed framework can inform more relevant applications of the agency perspective in organizational studies and motivate future research.
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Nogaibay, Zangar. "Schutz der Minderheit und der Gläubiger der abhängigen Aktiengesellschaft im Konzern : eine rechtsvergleichende und rechtspolitische Konzept-Analyse am Beispiel der Rechtsordnungen Deutschlands, Georgiens, Russlands und Kasachstans /." Berlin : Wiss. Verl. Berlin Gaudig & Veit, 2006. http://www.wvberlin.de/data/inhalt/nogaibay.htm.
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Zhang, Shu. "Make a company localized or personalized a case study of a Japanese electric subsidiary in Shanghai /." Click to view the E-thesis via HKUTO, 2005. http://sunzi.lib.hku.hk/hkuto/record/B35514553.
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Yamazaki, Kaoruko. "Exploratory investigation into the process of foreign subsidiary evolution in the machine tool industry." Thesis, University of Cambridge, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.610884.
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HERNÁNDEZ, GUERRERO Vanesa. "Tax incentives under the initiatives against harmful tax competition, the EC treaty provisions on state aid and the WTO Agreement on subsidies." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/25400.
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Defence date: 17 December 2007Examining Board: Prof. Ernst-Ulrich Petersmann (EUI Supervisor) ; Prof. Adolfo J. Martín Jiménez (Universidad de Cádiz, External Supervisor) ; Prof. Pierre-Marie Dupuy, EUI ; Mr. Richard Lyal, EC Commission
PDF of thesis uploaded from the Library digital archive of EUI PhD theses
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Kannenberg, Ernst August. "The suitability of a system of group taxation for South Africa, with specific reference to the recommendations of the Katz Commission." Thesis, Stellenbosch : Stellenbosch University, 1999. http://hdl.handle.net/10019.1/51517.
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Thesis (MAcc) -- Stellenbosch University, 1999.ENGLISH ABSTRACT: The current South African tax dispensation does not make provision for a system of group taxation, which gives rise to various tax anomalies. The Katz Commission recommended the implementation of a consolidation system of group taxation in their third interim report. This study investigates the issue of group taxation with the objective of commenting on the Katz Commission's recommendation. Chapter 1 explains the purpose of a system of group taxation and discusses the different forms of group taxation. Furthermore, the theoretical norms or canons are described which can be used to evaluate the current tax treatment of groups as well as the different forms of group taxation. Chapter 2 investigates the current tax treatment of groups by focussing on the tax implications of various intra-group transactions. It is found that the current tax treatment of groups does not satisfy the canons of equity, neutrality, efficiency of tax collection, low administration cost and certainty. Although the absence of a system of group taxation may contribute to technical simplicity, such an absence also leads to complex tax schemes that attempt to exploit favourable tax anomalies or avoid unfavourable anomalies. Chapter 3 exammes certain Issues which may render a system of group taxation unnecessary or undesirable, even if such a system leads to better compliance with the canons of taxation. The conclusion is reached that none of these issues will cause such a result. With regard to the issue of divisionalisation as an alternative to group taxation, it is found that section 39 of the Taxation Laws Amendment, No. 20 of 1994 does not provide an accessible mechanism for divisionalisation. Furthermore, groups may be preferred over divisionalised companies for various commercial and legal reasons. With regard to the issue of limited liability of individual group companies (a benefit which is not available to individual divisions of a single company) it is found that group companies rarely abuse this benefit. In addition, a system of group taxation will complement the concept of limited liability in promoting economic growth. With regard to the issue of concentration of economic control and ownership, the conclusion is reached that group taxation will not lead to further concentration of economic control, as the intra-group shareholding required for group tax treatment will greatly exceed the intra-group shareholding necessary for economic control. A system of group taxation may even lead to the broadening of economic ownership by enabling minority shareholdings in group companies which would otherwise be structured as divisions of existing companies due to tax considerations. Chapter 4 compares the loss transfer system of group taxation with the consolidation system, using the canons of taxation as a reference framework. Because a loss transfer system is similar to the current tax treatment of groups, in the sense that both dispensations treat individual group companies as separate taxable entities, the current tax treatment of groups is included in the above mentioned comparison by implication. It is found that a consolidation system will satisfy the canons of taxation the best. Although such a system carries the risk of undue complexity, it should be possible to design and implement a specific system which will fall within the administrative capabilities of both taxpayers and tax authorities. Chapter 5 examines key recommendations of the Katz commission with regard to group taxation. The writer expresses his agreement with the commission's conclusion that a consolidation system of group taxation should be implemented gradually. Certain adjustments to the commission's recommendations are suggested, which will facilitate quicker implementation and increased simplicity. The current tax treatment of groups leads to tax anomalies which are highly unsatisfactory. From a theoretical as well as a practical perspective, the implementation of a consolidation system of group taxation will represent a significant improvement to the South African tax dispensation.
AFRIKAANSE OPSOMMING: Suid-Afrika beskik tans nie oor 'n stelsel van groepbelasting nie, wat aanleiding gee tot verskeie belastinganomaliee. Die Katz-kommissie het die implementering van 'n gekonsolideerde stelsel van groepbelasting aanbeveel in hulle derde tussentydse verslag. Hierdie studie ondersoek die aangeleentheid van groepbelasting met die doel om kommentaar te !ewer op die Katz-kommissie se voorstelle in hierdie verband. In Hoofstuk 1 word die doel van 'n stelsel van groepbelasting verduidelik, en die verskillende vorme van groepbelasting bespreek. V erder word die teoretiese norme beskryf waaraan die huidige belastinghantering van groepe en die verskillende vorme van groepbelasting gemeet kan word. In Hoofstuk 2 word die huidige belastinghantering van groepe ondersoek deur te fokus op die belastingimplikasies van 'n verskeidenheid intra-groep transaksies. Dit word bevind dat die huidige belastinghantering van groepe nie lei tot billikheid, neutraliteit, effektiewe invordering van die belastinglas, lae administrasiekoste en sekerheid nie. En alhoewel die gebrek aan 'n stelsel van groepbelasting bydra tot tegniese eenvoud, lei dit terselfdetyd tot ingewikkelde, belastinggedrewe skemas wat poog om gunstige belastinganomaliee te benut en om ongunstige belastinganomaliee te vermy. In Hoofstuk 3 word sekere aangeleenthede ondersoek wat moontlik 'n stelsel van groepbelasting onnodig of onwenslik sal maak, selfs al sou so 'n stelsellei tot 'n meer gebalanseerde bevrediging van die teoretiese belastingnorme. Die slotsom word bereik dat geeneen van hierdie aangeleenthede we! so 'n resultaat sal he nie. Met betrekking tot divisionalisering as 'n altematief vir groepbelasting, word beslis dat artikel 39 van die Wysigingswet op Belastingwette, No. 20 van 1994 nie 'n toeganglike meganisme daarstel vir die divisionalisering van bestaande groepe nie. Uit 'n kommersiele en regsoogpunt bestaan daar boonop verskeie redes waarom groepe bo gedivisionaliseerde maatskappye verkies word. Met betrekking tot die beperkte aanspreeklikheid van afsonderlike groepmaatskappye ('n voordeel wat nie tot die beskikking is van divisies van 'n enkele maatskappy nie), word bevind dat groepe in praktyk selde hierdie voordeel misbruik of selfs benut. Voorts sal 'n stelsel van groepbelasting die konsep van beperkte aanspreeklikheid komplimenteer in die bevordering van ekonomiese groei. Met betrekking tot die konsentrasie van ekonomiese beheer en eienaarskap, word beslis dat 'n stelsel van groepbelasting nie die verdere konsentrasie van ekonomiese beheer sal aanhelp nie, aangesien die kwalifiserende aandeelhouding wat vir groepbelastinghantering vereis sal word, die aandeelhouding wat nodig is vir ekonomiese beheer ver sal oorskry. 'n Stelsel van groepbelasting mag voorts hydra tot die verbreding van aandeeleienaarskap, deurdat buiteaandeelhouers direkte belange sal kan opneem in ondernemings wat andersins gestruktureer sou word as divisies van bestaande maatskappye. In Hoofstuk 4 word verliesoordragstelsels en gekonsolideerde stelsels van groepbelasting in die algemeen vergelyk, met die belastingnorme as 'n verwysingsraamwerk. Aangesien 'n verliesoordragstelsel soortgelyk is aan die huidige belastinghantering van groepe, in die sin dat albei bedelings groepmaatskappye as afsonderlike belastingentiteite hanteer, word die huidige belastinghantering van groepe by implikasie ingesluit in die vergelyking. Die slotsom word bereik dat 'n gekonsolideerde stelsel van groepbelasting die mees bevredigende stelsel is in terme van 'n gebalanseerde voldoening aan die belastingnorme. Alhoewel 'n gekonsolideerde stelsel die risiko van kompleksiteit inhou, is dit moontlik om 'n spesifieke stelsel op sodanige wyse te ontwerp en implementeer dat dit wel administreerbaar sal wees. In Hoofstuk 5 word sleutelaanbevelings van die Katz-kommissie met betrekking tot groepbelasting ondersoek. Die skrywer spreek sy instemming uit met die kommissie se voorstelle vir die geleidelike implementering van 'n gekonsolideerde stelsel van groepbelasting. Sekere wysigings word aangebring aan die kommissie se voorstelle, ten einde verdere eenvoud en spoediger implementering teweeg te bring. W anneer die belastinganomaliee as gevolg van die huidige belastinghantering van groepe oorweeg word, is dit duidelik dat die huidige situasie onhoudbaar is. Uit 'n teoretiese en praktiese oogpunt, sal die implementering van 'n gekonsolideerde stelsel van groepbelasting 'n beduidende verbetering van die Suid-Afrikaanse belastingbedeling meebring.
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Suban, Robert. "The financing of multinational subsidiaries." Thesis, University of Manchester, 2015. https://www.research.manchester.ac.uk/portal/en/theses/the-financing-of-multinational-subsidiaries(20510445-f31e-4a00-bd01-870fd19be9da).html.
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In this thesis, we investigate how multinational (MNC) parents can use the way they finance their subsidiary firms in order to constrain subsidiary management. In the first essay, we develop a theoretical framework in which we consider a number of alternative decisions related to the financing of MNC subsidiary firms. We show that, from the MNC parent's perspective, the optimal choice is to delegate the monitoring of the subsidiary to host-country banks and finance the subsidiary using short-term and short-term external debt. This arrangement will guarantee that the MNC subsidiary management exerts an optimal amount of effort and abides by the objectives set by the MNC parent. In the second essay, we propose and test four hypotheses addressing how MNC parents can use short-term and short-term external debt to constrain the rent-seeking behaviour of subsidiary management. One set of hypotheses analyses the use of short-term debt. The second set of hypotheses investigates the use of short-term external debt. Moreover, we investigate these two hypotheses in two different settings to measure: (i) the subsidiary effect by comparing between UK domestic and UK subsidiary firms and (ii) the location effect by comparing UK and US subsidiary firms. We find support for our hypotheses, namely that UK subsidiaries have more short-term debt and more short-term external debt as compared to equivalent UK domestic firms, and that US subsidiaries have more short-term debt and less short-term external debt compared to equivalent UK subsidiaries. Our results are both statistically and economically significant and are robust to the use of a matched sample approach to test our hypotheses. The third essay investigates the relationship between the bargaining power of MNC subsidiary firms and the way these firms are financed by analysing the source and the maturity of financing arrangements. We argue that the financing arrangements used to finance the subsidiary are linked to its ability to engage in rent-seeking behaviour and the latter depends on the amount of bargaining power that the subsidiary possesses. We use four different measures of bargaining power, namely age, size, presence of foreign sales and percentage of foreign sales. Using data relating to UK and US MNC subsidiaries between 2001 and 2010, we test two sets of hypotheses linking the bargaining power of the MNC subsidiary firms with the use of short-term debt and the use of external short-term debt. Our results provide strong support for our short-term debt hypotheses while support for our external debt hypotheses is more limited. The results are also economically significant when using the percentage of foreign sales as a bargaining power proxy. We also notice that the use of debt to constrain subsidiary management behaviour appears to differ across UK and US MNC subsidiary firms.
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Beugelsdijk, Sjoerd, Phillip C. Nell, and Björn Ambos. "When Do Distance Effects Become Empirically Observable? An Investigation in the Context of Headquarters Value Creation for Subsidiaries." Elsevier, 2017. http://dx.doi.org/10.1016/j.intman.2017.03.002.
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Integrating distance research with the behavioral strategy literature on MNC headquarters-subsidiary relations, this paper explores how the distance between headquarters and subsidiaries relates to value added by the headquarters. We show for 124 manufacturing subsidiaries in Europe that, on average, distance is unrelated to value added by headquarters but that this effect is contingent upon the extent to which the subsidiary is locally embedded. Only after a certain threshold level of subsidiary embeddedness, distance is negatively related to headquarters value added. This effect is more pronounced for cultural, economic, and administrative distances than for pure geographic distance, highlighting the critical role of contextual variation for MNCs.
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Strach, Pavel, and n/a. "Exploring relationships between parent companies and their subsidiaries : the case of Japanese mulitinationals." University of Otago. Department of Management, Department of Marketing, 2007. http://adt.otago.ac.nz./public/adt-NZDU20080130.095953.
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Japanese-style management and Japanese companies have been popular targets of management studies since the 1970s. Many studies have been devoted to the examination of Japanese companies in Japan. By comparison, less understanding has been achieved about how Japanese companies conduct business in their international operations and how famous Japanese management has been transferred to Japanese subsidiaries. This thesis contributes to an ongoing academic debate about the internationalization processes within Japanese multinational companies.
The processes involved in interaction between the parent company and subsidiaries address the research question of how subsidiaries of Japanese multinational firms perceive the relationship with their parent companies. The parent-subsidiary relationship is conceptualized within the boundaries of communication and information exchange theory. The conceptual framework creates a tool for research inquiry into the parent-subsidiary relationship. The framework conceptualizes the relationship between facilitating factors and perceived parental influence. Access to the parent company, motivation to engage with the parent company, and ability to engage with the parent company are conceptualized as factors facilitating the parent-subsidiary relationship. National/country and organizational/industry characteristics are identified as attributes moderating the relationship. Information outflow, inflow, and intraflow are derived components of the parental influence.
The study presented here is exploratory with findings based on two sequential comparative research stages. The Czech Republic and New Zealand, although different in terms of national and country characteristics, are argued as a suitable comparable base for conducting research within subsidiaries ofJapanese firms. In stage one, 18 Czech and 17 New Zealand subsidiaries of Japanese companies participated in a questionnaire survey. In stage two, 26 semi-structured interviews were conducted for case studies within Czech and New Zealand subsidiaries of six Japanese parent companies. The case studies provided further insights into the subsidiary-parent relationship.
This research seeks contribution to the internationalization literature by offering a new useful framework for the examination of the parent-subsidiary link. The self-identity of Japanese subsidiaries was found to give meaning to the parental relationship as perceived by the subsidiary. This relationship was influenced by the subsidiary�s country location, the industry in which the subsidiary operates, and the presence of expatriate management in the subsidiary. This research also found significant commonalities among the perceptions of parental influence in all Japanese subsidiaries involved in the study. The observed commonalities indicate that Japanese companies might have moved away from the internationalization processes ascribed to them by previous academic research. The change triggered by collapse of stock markets in mid-1990s has resulted to a recent reduction of expatriate staff reported little parental guidance, independence, and the strong self-identification of subsidiaries with their local environment.
Keywords Internationalization, Japanese Multinational Company, Subsidiary, Czech Republic, New Zealand, Information, Parent-Subsidiary Relationship
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Lauer, Markus. "Gemeinsam geführte Unternehmen im Bilanz- und Gesellschaftsrecht /." Frankfurt am Main : Lang, 2006. http://www.gbv.de/dms/ilmenau/toc/509016863.PDF.
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Brumbaugh, David. "DISC, FSC, and the cost of capital in the export sector." Thesis, Virginia Polytechnic Institute and State University, 1985. http://hdl.handle.net/10919/74513.
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DISC and FSC are two trade policy instruments of the United States that proV'ide a tax incentive for exporting. The two measures provide a stimulus for investment in the export sector by reduci.ng the cost of capital for exporting firms.
According to a model based on the neoclassical theory of optimum capital accumulation, the minimum effect either DISC or FSC can have is surprisingly small, reducing the cost of capital by less than percent in either case. The maximum effect is large, reducing the cost of capital in the export sector by around 20 percent. However, the maximum effect of DISC and FSC is accompanied by side-effects that reduce economic efficiency significantly. These results therefore call into question the effectiveness of DISC and FSC as instruments of trade policy.Master of Arts
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Manasurangul, Vasin, and Patawee Nuanplub. "Coordination Mechanisms and Management Control in International Business: A Case Study of Hansgrohe AG." Thesis, Mälardalen University, School of Sustainable Development of Society and Technology, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-9776.
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The purpose of this study is to examine the relevant literatures about coordination mechanisms as well as study the use of coordination mechanisms by MNCs. Since many scholars have presented various models and claimed that their ideas are useful for MNCs and subsidiary. This is due to getting a better understanding of how coordination works and what problems may occur.
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Rich, John C. (John Carr). "The Equity Method of Accounting and Unconsolidated Subsidiaries: An Empirical Study." Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc332424/.
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The objectives of this study are to determine the effect on certain financial statement relationships of using the equity method to account for subsidiaries in lieu of consolidation and to gather evidence to suggest whether or not bond rating agencies take into consideration these effects in rating corporate bonds. Sixty manufacturing companies listed in COMPUSTAT as having a subsidiary accounted for by the equity method compose the experimental group. The remaining manufacturing companies in COMPUSTAT compose the control group. Computation of eight variables from COMPUSTAT provided data from the companies' original financial statements. Consolidating the subsidiaries of the experimental companies using annual 10-K data made it possible to recompute the same eight variables with these subsidiaries consolidated into the parents' statements. Comparison of the variables for the companies before and after consolidation revealed that five of the eight variables were substantially different and that the differences were statistically significant. Horrigan's multiple regression bond rating model provided indirect evidence to examine which method (equity or consolidation) bond raters use in their rating process. The model is a surrogate for the rating process. Use of the model necessitated calculation of two sets of regression coefficients—one using data in which subsidiaries were accounted for by the equity method and a second when the subsidiaries are consolidated. A derivation sample drawn randomly from both the experimental and control groups provided the data for computation of the coefficients. Comparison of predictions using the two sets of coefficients and validation sample company data revealed that the consolidated method data generated predictions in greater agreement with Moody's bond ratings than did the equity method data. The N-probit technique indicated that the predictions of Horrigan's model are not biased. The research suggests that bond raters find data based on consolidation of subsidiaries more important in their analyses than data based on the equity method. This suggests that the FASB should modify generally accepted accounting principles with regard to the equity method of accounting for unconsolidated, majority-owned subsidiaries.
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Müllner, Jakob, Patricia Klopf, and Phillip C. Nell. "Trojan Horses or Local Allies: Host-country National Managers in Developing Market Subsidiaries." Elsevier, 2017. http://dx.doi.org/10.1016/j.intman.2016.12.001.
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We investigate a multinational corporation's (MNC) decision to appoint host-country national (HCN) managers to foreign subsidiaries based on the institutional context of and familiarity with the host country. HCN managers are commonly associated with specialized knowledge, superior responsiveness, and higher legitimacy. Yet, we argue that local familiarity of HCNs can also be perceived as risky or harmful by MNC parents. We analyze how formal and informal institutions affect the trade-off between positive effects and potential costs associated with HCN managers ("Local allies" vs. "Trojan horses"). We find that legal institutions protect foreign MNCs from potential costs, encourage the use of HCNs and reinforce their benefits. Corruption and corruption distance, however, increase perceived costs associated with HCN managers up to a point at which they outweigh their perceived benefits.
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Liouka, Ioanna. "Opportunity identification in MNC subsidiaries context and performance implications /." Thesis, Connect to e-thesis, 2007. http://theses.gla.ac.uk/37/.
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Thesis (Ph.D.) - University of Glasgow, 2007.Ph.D. thesis submitted to the Department of Management, Faculty of Law, Business and Social Sciences, University of Glasgow, 2007. Includes bibliographical references.
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Williams, Christopher. "Entrepreneurship and subsidiary management in multinational corporations : a new theoretical and empirical perspective on knowledge networks and heterarchical organisation." Thesis, Birkbeck (University of London), 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.417997.
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This thesis investigates how entrepreneurship is influenced by internal organisation in Multinational Corporations (MNCs). It provides fresh theoretical and empirical insights on MNC organisation and strategy, showing how intra-MNC knowledge networks and heterarchical communities enable corporate renewal. This thesis addresses the definition problem in the entrepreneurship field by conceptualising entrepreneurship as a perception-creation-change process. In the MNC context, this renewal process is intrinsically linked with subsidiary management aspects such as role, autonomy, relations and development. A new analytical framework for MNC entrepreneurship is then developed, consisting of two parts: (l) strategic investment and firm behavioural 'focussed entrepreneurship' and (2) emergent subsidiary level 'dispersed entrepreneurship' . Empirical investigation into the interface between subsidiary management and entrepreneurship follows with a mixed-method research strategy using focussed and dispersed operationalisations. For focussed entrepreneurship, cross-sectional resource allocations and longitudinal firm behaviour data show that MNC entrepreneurial stance is determined mainly by internal knowledge network characteristics, with more aggressive MNCs exploiting those networks with a higher risk orientation. Superior performance is shown as a contingency between stance and entrepreneurial obsolescence in the industry. For dispersed entrepreneurship, subsidiary manager perceptions elicited by survey and interview reveal how heterarchically oriented perception and creation variables, such as local initiative and political arena, affect MNC renewal. Entrepreneurial communities, distinct from those of practice and characterised by high boundary porosity and competitive purpose, are identified as critical reconciling mechanisms for mutual knowledge sharing during perception, creation and change. These new insights extend our understanding of MNC entrepreneurship whilst contributing to debates in international business research and theory development. Future research could investigate evolutionary paths of MNC entrepreneurial communities and emergent organisational forms with a multilevel research design. Future research could also analyse external network links and local embeddedness in order to understand how these communities develop and provide benefits and learning to external stakeholders as well as to the MNC. Normative implications of this study suggest MNC leaders should manage knowledge assets in terms of both firm-wide entrepreneurial orientation and boundary-spanning communities at the subsidiary-level to achieve an effective entrepreneurial organisation. Of particular concern to MNC managers is the adequacy of the internal knowledge network for the desired entrepreneurial orientation, requiring assessment and management in structural and relational terms.
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Dhanaraj, Charles. "Legitimacy and stability of Japanese overseas subsidiaries." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk1/tape2/PQDD_0016/NQ58123.pdf.
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Zhang, Shu, and 章抒. "Make a company localized or personalized: a case study of a Japanese electric subsidiary in Shanghai." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2005. http://hub.hku.hk/bib/B35514553.
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Magomedova, Nina. "Essays on Regional Management Centres: Subsidiary management at the crossroad of psychic distance and regionalization." Doctoral thesis, Universitat de Barcelona, 2021. http://hdl.handle.net/10803/670957.
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The aim of this research has been to advance the understanding of RMC units, especially springboard subsidiaries, by identifying factors that contribute to the development of an ordinary subsidiary into springboard, scrutinizing its impact on psychic distance between a corporate home country and a target region, and finding the optimal location for RMCs from the perspective of psychic distance.
The objective of Chapter 2 has been to explore the drivers that boost the development of a subsidiary’s strategic role from an ordinary one to an RMC type of springboard within an MNC. The results evidence that the development of a springboard subsidiary role is a confluence of the following factors: (1) simultaneous positive change in a target region of expansion and negative change in a subsidiary’s home country that pushes its management to look for new opportunities; (2) location-specific advantages of a subsidiary that allow to develop unique subsidiary-specific capabilities; and (3) micro-political HQ-subsidiary negotiation processes as a result of a subsidiary’s management strong initiative taking, peculiarities of a MNC structure, and strong dependency of HQ on resources available to the subsidiary.
The study contributes to the IB literature, proposing that the delegation of a role of springboard is not an intended top-down strategy formulated by the HQ, but rather an emergent one, provoked by an ensemble of factors, some of which are in the reach of a subsidiary’s management influence, and some out of its reach.
The objective of Chapter 3 has been to explore how springboard subsidiaries affect psychic distance between the parent company and the target region affiliates. The findings suggest that the usage of springboard subsidiaries as RMCs results in a reduction of psychic distance between the parent company and target region affiliates due to (1) their intermediate psychic proximity towards both, the parent home country and the target region; and (2) their location outside the target region, which makes them uninvolved in intra-regional conflicts that often take place in neighbouring countries.
The study contributes to the understanding of psychic distance as a non-continuous distance and proposes a conceptual model that posits: if a parent home country is point A, a springboard subsidiary is point B, and a target region is point C, the distance between a parent home country A and a target region C is bigger than the sum of distances AB (from parent home country to a springboard subsidiary country) and BC (from springboard subsidiary country to the target region).
The objective of Chapter 3 has been to explore how springboard subsidiaries affect psychic distance between the parent company and the target region affiliates. The findings suggest that the usage of springboard subsidiaries as RMCs results in a reduction of psychic distance between the parent company and target region affiliates due to (1) their intermediate psychic proximity towards both, the parent home country and the target region; and (2) their location outside the target region, which makes them uninvolved in intra-regional conflicts that often take place in neighbouring countries.
The study contributes to the understanding of psychic distance as a non-continuous distance, and proposes a conceptual model that posits: if a parent home country is point A, a springboard subsidiary is point B, and a target region is point C, the distance between a parent home country A and a target region C is bigger than the sum of distances AB (from parent home country to a springboard subsidiary country) and BC (from springboard subsidiary country to the target region).
The managerial implications suggest that MNCs should revise their regional configuration, looking at the integrated network of their subsidiaries as a whole, instead of dividing it into regions based on geographic proximity, because the location for an RMC outside the geographic region can actually be more beneficial and may result in the reduction of psychic distance.
The main limitation of this study is the methodological one. Although the choice of a single case study methodology is justified by the purpose of this study (a choice of a revelatory and exemplar case that allows for new theory building), there have been concerns whether this case is unique or rather exemplar. The study suggests further investigation to see whether the findings can be confirmed in other geographic settings.
The objective of Chapter 4 has been to find optimal locations for RMCs that would minimize psychic distance between a corporate home country and a target region. Based on the dataset of 125 countries, with the variables taken from 12 consecutive years, the study suggests that Spain is the optimal RMC location between the European countries and the Latin American region, whereas France and Tunisia are the optimal RMC location between Europe and Maghreb region. The optimal location for RMCs between Southern and Eastern Europe would be Croatia, whereas Turkey would optimize distance between Europe and Middle East. No congruent results have been found for Asian region, which hints to the limitations of the proposed model.
The research contributions of Chapter 4 are several. First, this study proposes an RMC location optimization model that includes ten psychic distance dimensions, chosen according to their relevance for RMC administrative tasks. Second, it applies evolutionary computation algorithm to compute differential weights for each of the dimensions. This endeavour has not been undertaken in the IB literature according to our best knowledge. Third, the applied weights suggest that the importance of formal institutions, such as political and economic development, as well as the presence of colonial links are more important than informal institutions, like culture, or even language and religion. Finally, it sheds critical light on the regionalization criteria based on geographic proximity and shared language, calling for more adequate regionalization clustering for the IB practitioners.
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Kantsepolsky, Boris. "Exploration of Barriers to and Enablers for Entrepreneurship at Subsidiaries of Multinational Corporations: Analytic Autoethnography." ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7678.
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Corporate entrepreneurship is dedicated to the continuous exploration of opportunities and leveraging innovation activities to achieve a competitive advantage, improved performance, and prosperity of companies. The problem is that the complex reality of multinational corporations is creating distinct obstacles for subsidiary managers who are attempting to develop and promote entrepreneurial activities. The purpose of this qualitative analytic autoethnographic study was to explore barriers and enablers for corporate entrepreneurship practice by focusing on the individual and organizational processes, culture, and lessons learned from entrepreneurial activities that took place at the selected organization during the last decade. The interviews with 9 participants, who were involved in the activities covered by the study, served to reflect the researcher’s narrative and strengthen the reliability and trustworthiness of the results. The study results are based on the contextual data analysis and involved identified barriers in organizational, cultural, and business environments along with the specific manager’s actions and organizational processes for overcoming them. Findings showed that despite the obstacles in the subsidiary’s internal and external environments, one could achieve acknowledging the value of the subsidiary’s innovation activities and establish foundations for the practice of corporate entrepreneurship. The adaption of the study findings is expected to catalyze social change and strengthen the positive impact of entrepreneurial activities on employees’ motivation and job satisfaction, innovativeness, sustainability, and growth of companies and national economies.
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Persson, Magnus. "Unpacking the Flow : Knowledge Transfer in MNCs." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-7115.
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Multinational corporations (MNCs) are increasingly competing on their ability to utilise knowledge sourced from various parts of the world. In order to draw full advantage of a multinational presence, harnessing the potential of peripheral knowledge assets is a main strategic imperative. This thesis examines an activity that is central to MNCs use of such peripheral knowledge assets, namely the transfer of knowledge from one subunit to another. The knowledge transfer problem is approached in two ways: the extent to which subunits engage in knowledge transfer to other units in the organisation and the performance of knowledge transfer projects. The evidence provided in this thesis is derived from the analyses of quantitative data collected in two separate projects. A central argument concerns the importance of studying performance of knowledge transfer projects. Knowledge transfer is seen as distinct and purposeful projects. It is suggested that the performance of these transfer projects can be evaluated along the dimensions of transfer efficiency and transfer effectiveness. Results indicate that the extent to which subunits transfer knowledge to other MNC subunits is influenced by the presence of lateral integrative mechanisms as well as the presence of incentives to engage in knowledge transfer and subunit socialisation. Moreover, the operational structure of the subunit influences the extent of outbound knowledge transfer. The present evidence also suggests that subunit capabilities to knowledge transfer can be developed by accumulation of transfer experiences. However, even if subunits engage in knowledge transfer to an increasing degree, it is not self-evident that they become better at the task. In particular, these capabilities seem to be specific to source-recipient dyads, i.e. only experience from previous interactions in this dyad increase transfer performance. Evidence also suggests that authoritative pressure and centralised formal structures can lead to superficial collaboration in knowledge transfer. Finally, it is shown that despite the past years increasing interest in inter-firm networking as means to develop and access knowledge to innovative processes, such external interaction in subunits may compromise the possibilities to subsequently transfer the newly developed knowledge to be exploited in other parts of the MNC.
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Kilskar, Stine Skaufel, and Nina Valle. "Implementation of Management Concepts within Multinational Corporations : A Case Study of Communities of Practice in a Norwegian Automobile Subsidiary Facing a Management Concept." Thesis, Norges teknisk-naturvitenskapelige universitet, Institutt for industriell økonomi og teknologiledelse, 2014. http://urn.kb.se/resolve?urn=urn:nbn:no:ntnu:diva-26237.
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Due to increased competition and fluctuations in the highly globalized business environments, managing change has become a key to organizational success. However, changing organizations is difficult. As a consequence, the world has witnessed an ever-increasing focus on management concepts, or fads, that promise success. As such practices are complicated to transfer, especially across national borders within multinational corporations, this is a topic of high current interest. The purpose of this thesis has been to address possible explanations for difficulties in implementation of management concepts within multinational corporations. Not only must the transfer from the headquarters to a subsidiary be understood, but also the further transfer with respect to local stakeholders within the recipient company. Companies constitute a range of different social configurations which can be identified as ‘communities of practice’ with respect to a set of unique characteristics. Identifying and analysing such social configurations within the subsidiary is thus a fruitful approach to gain an understanding of the further transfer of the concept within the case company. This thesis explores the organizational dynamics that emerge as community of practice within a subsidiary of a multinational corporation (MNC) is being faced with a management concept which is developed at the foreign headquarters.This is a single case study of communities of practice within a subsidiary; a Norwegian automobile company, implementing the management concept of the MNC, which based on principles of ‘Lean Production’. The implementation of this concept in the subsidiary has not been entirely successful, as many difficulties have occurred. For this reason, the thesis aims to address the possible explanations for the experienced difficulties. Data has been gathered during a period of several years – from March of 2010 to October of 2013. This has mainly been done through a research project on ‘lean’, in which the case company is a participating actor. Interviews and observation studies have been conducted, in addition to the writers’ short-term employment in one of the units at the case company during three weeks in May 2013. Few empirical studies have been conducted on the implementation of management concepts seen from the recipient’s point of view. Due to the wide access to data gathered over several years, in addition to the authors having worked at the plant, this report provides an in-depth understanding of the specific company and the challenges it is facing.In order to carry out the analyses, a literature study was conducted on previous and current research on organizational change, management concepts and fads, implementation of concepts, the content and contextual embeddedness of transfer, and communities of practice. As the main research question is highly complex and comprehensive, six subordinate questions have been derived. For this reason, each chapter of the case study is dedicated to provide an answer to one of these, respectively. The different analyses all expand on the previous ones, but focusing mainly on the specific topic of chapter. By drawing connections between the respective analyses, five main findings can be drawn from this study. Firstly, there is a misfit between the concept and the implementation; the concept attempts to facilitate involvement and communication, although employees are not involved in the process of implementing the concept, and the essence of the concept is not communicated to a sufficient degree. Secondly, there is a poor assessment of the employees’ responses to the change efforts, as the negative response cannot only be explained as result of the concept in itself, but also of the way it is being implemented. Thirdly, the role of mid-level management is identified as problematic, since it functions as what can be conceptualized as a “buffer of hypocrisy”. Fourthly, the concept is implemented, although not yet institutionalized. The use of elements of the management concept is not alone a confirmation of a successful implementation. Finally, the community of practice in itself is an obstacle to the implementation of the concept, as it resists interference from the outside. Consequently, due to the complexity of the transfer, this thesis has demonstrated that there is a wide range of different aspects that should be addressed in order to understand and thus prevent the difficulties of the implementation.For the case company, these findings would add to the understanding of the experienced difficulties, and thus form the basis for further implementation and organizational change of the company in general. In addition, this study provides contributions to the literature in form of three frameworks for identifying communities of practice, comparing communities of practice, and finally, examining the occurring tensions as a community of practice faces a management concept. Although the master’s thesis describes a contemporary phenomenon in a single company, these developed theoretical frameworks are considered useful also for other studies on similar issues.
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Schwarzburg, Elisabeth. "Der Einfluss der Kultur auf die Führung polnischer Tochtergesellschaften." Frankfurt am Main : Lang, 2001. http://catalog.hathitrust.org/api/volumes/oclc/50523803.html.
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PILATO, VIVIANA. "THE DEPLOYMENT OF CORPORATE SOCIAL RESPONSIBILITY IN MULTINATIONAL CORPORATIONS: FROM INSTITUTIONAL COMPLEXITY TO STAKEHOLDER DIALOGUE." Doctoral thesis, Università Cattolica del Sacro Cuore, 2017. http://hdl.handle.net/10280/35760.
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La letteratura di business internazionale fornisce la prova convincente della diffusione globale di pratiche di responsabilità sociale delle imprese (RSI) e l'importante ruolo svolto dalle multinazionali (MNC) nel trasferimento di pratiche di RSI alle loro controllate estere. La tesi esplora la gestione di strategie di RSI da società controllate di MNC, spiegando il meccanismo che permette loro di bilanciare le pressioni istituzionali divergenti. Questo fenomeno è noto come ‘complessità istituzionale’, derivante dai molteplici ed eterogenee forze istituzionali a cui le controllate di multinazionali e le loro sedi sono esposte in relazione all'adozione di pratiche di RSI. Attingendo alla letteratura su RSI e teoria istituzionale, il primo articolo della tesi sviluppa un framework concettuale e un set di proposizioni da testare per studi futuri, attraverso un approccio configurazionale. Il secondo articolo della tesi esamina come le filiali di MNC gestiscono le pressioni, le barriere e i mezzi che affrontano durante la distribuzione delle loro attività di RSI in cinque paesi africani (Angola, Egitto, Ghana, Kenya e Sud Africa), attraverso 33 interviste, permettendoci di catturare alcuni modelli di variazione nella distribuzione di pratiche di RSI all'interno dei paesi in via di sviluppo. Il terzo documento della tesi analizza le pratiche di dialogo realizzate da 418 società quotate all'indice FTSE4Good in Europa, Nord America e Asia.The international business literature provides compelling evidence for the global diffusions of Corporate Social Responsibility (CSR) practices and the important role played by Multinational Corporations (MNCs) in transfer of CSR practices to their foreign subsidiaries. The thesis explores the management of CSR strategies by MNCs’ subsidiaries, by explaining the mechanism that allows them to balance divergent institutional pressures. This phenomenon is known as ‘institutional complexity’, resulting from the multiple and heterogeneous institutional forces to which MNCs’ subsidiaries and their headquarters are exposed in relation to the adoption of CSR practices. Drawing on CSR literature and institutional theory, the first paper of the thesis develops a conceptual framework and a set of propositions to be tested for future studies, through a configurational approach. The second paper examines how the MNCs’ subsidiaries manage the pressures, the barriers and the enablers they face when deploying their CSR activities in five African countries (Angola, Egypt, Ghana, Kenya and South Africa), through 33 interviews, allowing us to capture some patterns of variations in CSR deployment within developing countries. The third paper analyses the stakeholder dialogue practices realized by 418 companies listed in the FTSE4Good index in Europe, North America, and Asia.
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PILATO, VIVIANA. "THE DEPLOYMENT OF CORPORATE SOCIAL RESPONSIBILITY IN MULTINATIONAL CORPORATIONS: FROM INSTITUTIONAL COMPLEXITY TO STAKEHOLDER DIALOGUE." Doctoral thesis, Università Cattolica del Sacro Cuore, 2017. http://hdl.handle.net/10280/35760.
Full textAbstract:
La letteratura di business internazionale fornisce la prova convincente della diffusione globale di pratiche di responsabilità sociale delle imprese (RSI) e l'importante ruolo svolto dalle multinazionali (MNC) nel trasferimento di pratiche di RSI alle loro controllate estere. La tesi esplora la gestione di strategie di RSI da società controllate di MNC, spiegando il meccanismo che permette loro di bilanciare le pressioni istituzionali divergenti. Questo fenomeno è noto come ‘complessità istituzionale’, derivante dai molteplici ed eterogenee forze istituzionali a cui le controllate di multinazionali e le loro sedi sono esposte in relazione all'adozione di pratiche di RSI. Attingendo alla letteratura su RSI e teoria istituzionale, il primo articolo della tesi sviluppa un framework concettuale e un set di proposizioni da testare per studi futuri, attraverso un approccio configurazionale. Il secondo articolo della tesi esamina come le filiali di MNC gestiscono le pressioni, le barriere e i mezzi che affrontano durante la distribuzione delle loro attività di RSI in cinque paesi africani (Angola, Egitto, Ghana, Kenya e Sud Africa), attraverso 33 interviste, permettendoci di catturare alcuni modelli di variazione nella distribuzione di pratiche di RSI all'interno dei paesi in via di sviluppo. Il terzo documento della tesi analizza le pratiche di dialogo realizzate da 418 società quotate all'indice FTSE4Good in Europa, Nord America e Asia.The international business literature provides compelling evidence for the global diffusions of Corporate Social Responsibility (CSR) practices and the important role played by Multinational Corporations (MNCs) in transfer of CSR practices to their foreign subsidiaries. The thesis explores the management of CSR strategies by MNCs’ subsidiaries, by explaining the mechanism that allows them to balance divergent institutional pressures. This phenomenon is known as ‘institutional complexity’, resulting from the multiple and heterogeneous institutional forces to which MNCs’ subsidiaries and their headquarters are exposed in relation to the adoption of CSR practices. Drawing on CSR literature and institutional theory, the first paper of the thesis develops a conceptual framework and a set of propositions to be tested for future studies, through a configurational approach. The second paper examines how the MNCs’ subsidiaries manage the pressures, the barriers and the enablers they face when deploying their CSR activities in five African countries (Angola, Egypt, Ghana, Kenya and South Africa), through 33 interviews, allowing us to capture some patterns of variations in CSR deployment within developing countries. The third paper analyses the stakeholder dialogue practices realized by 418 companies listed in the FTSE4Good index in Europe, North America, and Asia.
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Michaelis, Jan. "Die territoriale Zuordnung von Beteiligungsaufwand im europäischen Unternehmenssteuerrecht : zugleich zur Verfassungsmässigkeit des [Paragraphen] 8b Abs. 5 KStG in der Fassung des ProtErklG /." Frankfurt am Main ; New York : P. Lang, 2006. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=014913032&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Achcaoucaou, Iacllouchen Fariza. "Essays on location and development of subsidiary R&D strategic role: A matter of dual network embeddedness." Doctoral thesis, Universitat de Barcelona, 2013. http://hdl.handle.net/10803/127273.
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The integration of subsidiaries into international networks is altering the scholarly conception of the Multinational Corporation (MNC), forcing us to see subsidiaries as differentiated nodes of the internal corporate network embedded at the same time in the external host-local networks. This double-network paradigm highlights the potential of the subsidiary to tap into specific bodies of local knowledge and to make it available to the rest of the MNC, enabling the subsidiary to become an important source of technological competencies and to contribute to the MNC’s overall competitive advantage. This view has revived interest in the configuration of subsidiary R&D roles, especially in those with a particularly contributive disposition that is conducive to long-term success. Nevertheless, the literature examining subsidiary R&D roles has tended to focus mainly on just one side of the dual phenomenon, either its embeddedness in the internal or in the external network. To fill this void, this dissertation seeks to advance our understanding of the location and development of subsidiary R&D roles at the interface of internal and external knowledge networks.
This dissertation is made up of three essays that together form a unique line of argument, where each essay delves more deeply into the findings of the preceding essay. The first essay revisits the commonly cited location advantages for R&D and explores the extent to which they influence the R&D-contributing roles of subsidiaries. Adopting a case study methodology and examining eight subsidiaries with centres of research excellence in Spain, it is shown that supply-side factors impacting technology have a greater power of attraction than demand-side market factors on the R&D-contributing role. However, the Spanish environment appears to be characterised by a greater prevalence of demand-side factors than it is by supply-side factors, which accounts for Spain’s ranking as an ‘intermediate’ country when it comes to attracting foreign direct investment in R&D and innovation. Nevertheless, the high R&D-contributing subsidiaries studied demonstrate that the moderate innovative context of the host country does not hinder their technological potential, provided they maintain relatively stable relations with local agents in the environment. As a result, the degree of embeddedness of affiliates in the local networks emerges as a catalyst for foreign direct investment (FDI) in R&D. This finding prompted us to focus on the network effects of interacting with multiple agents on the evolution in R&D roles and guided the subsequent research.
The second essay focuses on changes in subsidiary capabilities and on the dynamic mechanisms by which their R&D role might evolve, especially, as a consequence of their interaction with a variety of knowledge networks. This issue is examined through four longitudinal case studies of subsidiaries operating in Spain. Using an inductive approach to theory building, we develop a general theoretical framework considering the subsidiary’s embeddedness in knowledge networks within the MNC (internal) and within the host country (external). We find that the evolution towards a competence-creating mandate is characterised by the simultaneous growth of embeddedness in both internal and external networks; otherwise, a subsidiary may actually gravitate away from upgrading its R&D role.
The results of the first and second essays revealed the confounding effects of country factors, corporate factors and dual-embeddedness on subsidiary R&D roles and redirected the focus of the third essay toward this issue. Adopting a partial least square approach to structural equation modelling, the third essay provides empirical evidence for the interaction of these elements based on a survey of 111 foreign-owned subsidiaries located in Spain. This chapter finds that favourable internal and external context conditions do not necessarily lead to the enhancement of a subsidiary’s R&D-contributing role unless dual embeddedness is well established, since internal embeddedness acts as a full mediator for corporate effects, external embeddedness acts as a partial mediator for country effects and, in turn, dual embeddedness (with external embeddedness preceding internal embeddedness) acts as a partial mediator of country effects.
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Adrian, Gerrit. "Tax Reconciliation im HGB- und IAS/IFRS-Konzernabschluss /." Frankfurt am Main [u.a.] : Lang, 2005. http://www.gbv.de/dms/zbw/477996310.pdf.
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Kleinknecht, Wolfram. "Strategic Market Planning : Setting Short- and Long Range Marketing Objectives for U.S. Subsidiaries of German Firms." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc278816/.
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The purpose of this dissertation was to conduct empirical exploratory research to determine whether marketing strategic objectives of U.S. subsidiaries of German firms would differ, given firms' differences in perception of competitive position and market trends.
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Fett, Torsten. "Öffentlich-rechtliche Anstalten als abhängige Konzernunternehmen : dargestellt unter besonderer Berücksichtigung des "Berliner Modells" zur Konzernierung der Landesbank Berlin /." Berlin : Duncker & Humblot, 2000. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=009167122&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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González, González Rodrigo Hernán. "Three essays on Business Groups discount in Chile. Theory and empirical study." Doctoral thesis, Universitat de Barcelona, 2022. http://hdl.handle.net/10803/673284.
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La tesis es el resultado de tres ensayos sobre los grupos empresariales en Chile. A través los datos obtenidos sobre conglomerados empresariales chilenos se utilizan distintas metodologías que ayudan a la determinación del coste del capital en las empresas matrices y en el conjunto del Holding.
Para ello se desarrolla un marco conceptual donde se delimita el sentido de los términos más usuales en las referencias y la bibliografía sobre el tema. Se analiza la visión de la estrategia empresarial en un conglomerado, la organización de este y finalmente se entra en la cuestión nuclear de las finanzas en los Holding.
A partir de esa base se estudian los fenómenos de diversificación que justifican la organización de un grupo empresarial y su efecto sobre el descuento de los flujos de caja futuros.
Debe reseñarse con especial énfasis cómo la estructura de endeudamiento puede influir en la determinación del tipo de interés conjunto del grupo. Este punto tiene repercusiones relevantes cuando se estudia la posible bancarrota del grupo o de las subsidiarias. También deben considerarse las relaciones entre los accionistas con control y los socios minoritarios. Las posiciones de los “stakeholders” son enunciadas pero no son el centro de esta investigación.
En este punto aparecen una serie de limitaciones, la más importante, que no siempre se pueden obtener datos financieros de las compañías filiales del grupo. En el caso chileno este problema es de gran calado. Una parte de la tesis presenta la investigación sobre datos contables de las empresas chilenas y se delimitan algunas zonas del universo de estudio con pocas referencias.
Del análisis empírico se extraen los principales resultados de las diferentes regresiones ejecutadas con el fin de comprobar si existe una asociación entre “spread” y descuento. Se presentan las regresiones OLS lineales con intercepción (regresión) y sin intercepción (proyección) de descuento como variable dependiente y “spreads” de seis bonos negociados, individualmente, más el “spread” promedio, como variable independiente.
Cuando se considera el “spread” promedio, que según nuestro análisis es representativo, como un spread dado para un día determinado, la asociación de “spread” promedio y descuento es muy fuerte, y el signo es correcto.
La investigación pone de relieve las relaciones entre los beneficios y los costes de un grupo empresarial y las sinergias y complementariedades que esta organización corporativa debe conllevar.
Se plantea un estudio teórico-empírico del descuento de los grupos empresariales en Chile, tratando de encontrar algunos de los principales determinantes en un contexto de mercado de capitales eficiente y competitivo. El objetivo final es modelar el tipo de descuento que puede preverse en un conglomerado empresarial. estudiando su previsibilidad en el tiempo.
Se desarrolla un modelo donde se especifican los tipos de beneficios internos y externos que un accionista controlador puede tener en un grupo empresarial simple.
Algunos beneficios son exclusivos del accionista controlador, y algunos de los beneficios se comparten con el resto de los accionistas, como las sinergias y los beneficios externos como la reputación.
Se examinan los incentivos del accionista mayoritario para rescatar a una subsidiaria en dificultades (responsabilidad no limitada), en lugar de propiciar su bancarrota. También se examinan las condiciones en las que la decisión de rescate va en contra de los intereses de los accionistas minoritarios.
Resulta interesante destacar el surgimiento de un descuento de retención, que se relaciona positivamente con la probabilidad de tensiones financieras. Esta probabilidad es idiosincrásica a la filial y puede ser representada con el riesgo de la deuda pública emitida por la filial o el grupo.
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Marais, Suzanne. "Die beoefening van ‘n bedryf met spesifieke verwysing na die toestaan van lenings deur houermaatskappye aan filiale of geassosieerdes." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/19877.
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Thesis (MAcc) -- Stellenbosch University, 2004.ENGLISH ABSTRACT: In order for a taxpayer to be entitled to a deduction for expenditure actually incurred, the taxpayer must meet the requirements of section 11(a), read with the provisions of sections 23(f) and 23(g). The preamble of section 11 requires that the taxpayer should incur the expenditure in the carrying on of a trade, before it will be deductible. Therefore, taxpayers who do not carry on a trade will not be allowed any deductions for expenditure actually incurred in terms of section 11(a). In the case of a holding company that grants loans to its subsidiaries or associates, there is a general prevailing view that the holding company does not carry on a trade in respect of the loans granted. Therefore it is argued that the holding company is not entitled to any deductions in terms of section 11(a). This study questions the above-mentioned general view by considering case law and the opinions of various tax experts. The question is raised whether the holding company could be regarded as carrying on a trade, and if so, under what circumstances that will be the case. A secondary issue that will be considered is whether the holding company is entitled to deductions in respect of interest expenditure actually incurred. In this regard a distinction is made between moneylenders and non-moneylenders. The writer reaches the conclusion that the definition of “trade” is not all-inclusive, and that the Legislator intended that the term should be interpreted as widely as possible. Therefore, the writer is of the opinion that taxpayers who are not moneylenders could, under certain circumstances, be carrying on a trade in respect of the granting of loans and should thus be entitled to income tax deductions for expenditure incurred.
AFRIKAANSE OPSOMMING: Vir ‘n belastingpligtige om op ‘n aftrekking vir uitgawes werklik aangegaan, geregtig te wees, moet aan die bepalings van artikel 11(a), saamgelees met dié van artikels 23(f) en 23(g) voldoen word. Die aanhef tot artikel 11 vereis dat ‘n belastingpligtige die uitgawes in die beoefening van ‘n bedryf moet aangaan voordat ‘n aftrekking gëeis kan word. Belastingpligtiges wat dus nie ‘n bedryf beoefen nie, sal op geen aftrekkings vir uitgawes werklik aangegaan ingevolge artikel 11(a) geregtig wees nie. Met betrekking tot ‘n houermaatskappy wat lenings aan sy filiale of geassosieerdes toestaan, heers daar ‘n algemene siening dat die houermaatskappy nie ‘n bedryf beoefen met betrekking tot die toestaan van lenings nie. Daarom word geargumenteer dat die houermaatskappy nie ingevolge artikel 11(a) op enige aftrekkings geregtig is nie. In hierdie studie word bogenoemde algemene siening krities aan die hand van regspraak en menings van belastingkenners oorweeg. Die vraag word gevra of die houermaatskappy nie wel beskou kan word om ‘n bedryf te beoefen nie, en indien wel, onder watter omstandighede dit so sal wees. ‘n Sekondêre aspek wat oorweeg word, is of die houermaatskappy op ‘n aftrekking vir rente uitgawes werklik aangegaan by die toestaan van die lenings geregtig is. In hierdie verband word ‘n onderskeid tussen geldskieters en nie-geldskieters getref. Die skrywer kom tot die gevolgtrekking dat die omskrywing van “bedryf” nie allesomvattend is nie, en dat dit blyk of dit die Wetgewer se bedoeling was om die begrip so wyd as moontlik te stel. Dit is die skrywer se mening dat belastingpligtiges wat nie geldskieters is nie, wel onder bepaalde omstandighede beskou kan word om ‘n bedryf te beoefen met betrekking tot die toestaan van lenings. Daarom behoort sulke belastingpligtiges wel op inkomstebelastingaftrekkings vir uitgawes werklik aangegaan, geregtig te wees.
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Barahona, Márquez Felix. "Analysis of Emerging Market Multinationals’ subsidiaries in developed host countries: An institutional theory approach." Doctoral thesis, Universitat de Barcelona, 2018. http://hdl.handle.net/10803/461449.
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During the last decade, the emerging market multinational enterprises (EMNEs) appeared on the world scene, increasing their presence not only in emerging countries but in most of the developed countries as well, home to most of the world’s leading multinationals. Accordingly, the International Business literature has tried to explain their internationalization processes, as well as their motivations to invest in both emerging and developed countries. However, despite the growing interest in the phenomenon, the vast majority of publications address the issue from the headquarters’ perspective, with few studies focused on the subsidiary firm as a unit of analysis. This insufficiently addressed approach is particularly interesting because emerging market multinationals enterprises are latecomers in the international global arena and their overseas subsidiaries allocated in developed countries are usually entrusted with developing or acquiring strategic assets, such as new technological knowledge and/or management and marketing skills, to be able to compete more efficiently internationally. Hence, it is of great importance that these units achieve a good adaptation in developed countries, overcoming the difficulties associated with the existence of large institutional and cultural distance. In this context, due to the scarcity of studies examining the barriers experienced by these subsidiaries in their respective host countries, the main objective of this thesis is to progress in knowledge about the cross-institutional disadvantages faced by EMNE subsidiaries in such environments. This thesis is structured as a compendium of three different contribution connected to one another in order to make all pieces of the puzzle fit together. The second chapter, has examined the direct presence of FDI from emerging countries in Spain at both macro and micro level. The results prove that although the presence of EMNEs in Spain is an incipient phenomenon, it is showing a strong upward trend. Particularly, Spain is a prominent destination for multilatinas, which contemplate the country as a springboard to access other markets, and also for Chinese investment, that is experiencing the largest growth with more and more number of EMNEs subsidiaries setting. The third chapter explores how these firms mitigate their liability of foreignness and manage their cultural adaptation in a developed country. Based on the case study of two Chinese subsidiaries in Spain, our findings reveal that Chinese cultural values play an important role for achieving internal (within the MNE) and external legitimacy (in the host country) at the subsidiary level. The fourth chapter is focused on the analysis of the potential negative image of EMNEs caused by their liability of origin. This chapter analyses how EMNE subsidiaries in developed countries can overcome the possible discrimination suffered from their host-stakeholders. In this sense, our contribution here is the creation of an original model based on Institutional Theory that states the importance of subsidiary embeddedness, legitimacy and power of decision, in order to mitigate the liability of origin of EMNEs in European developed countries. Thus, the possession of high levels of embeddedness, both internal and external increases the level of internal and external legitimacy, respectively, which in turn, allows subsidiaries to have more autonomy and thereby, enables to overcome their liability of origin. Finally, in the chapter of conclusions we offer some interesting future research lines in order to reinforce the current knowledge of the presence of these emerging multinationals in developed countries.En la última década, las multinacionales procedentes de países emergentes han irrumpido con fuerza en el panorama internacional teniendo cada vez más presencia en los países más desarrollados de donde son originarias la ma¬yoría de multinacionales líderes del mercado mundial. Como consecuencia, el análisis de estas empresas está adquiriendo cada vez mayor importancia en el área del International Business, surgiendo así numerosos estudios que tratan de explicar diversos aspectos de sus procesos de expansión internacional. No obstante, a pesar del creciente interés sobre el fenómeno, la mayoría de publicaciones abordan la temática desde la perspectiva de la empresa matriz, siendo muy escasos los estudios centrados en la empresa filial como unidad de análisis. En este contexto, ante la escasez de estudios que examinan las barreras experimentadas por las filiales de multinacionales de países emergentes en sus respectivos países desarrollados de acogida, surge esta tesis cuyo principal objetivo es conocer más sobre la presencia física de estas empresas en tales entornos. La presente tesis se estructura como compendio de tres capítulos centrales en los cuales se desarrollan diferentes investigaciones empíricas. El capítulo 2, es un análisis descriptivo que contextualiza el fenómeno en un país desarrollado como España, examinando así la inversión directa recibida de países emergentes desde una perspectiva macroeconómica y microeconómica. Los resultados denotan que la presencia de estas empresas multinacionales en España es un fenómeno incipiente con una fuerte tendencia alcista. Además, España es un destino importante para las multilatinas, las cuales contemplan el país como un trampolín para acceder a otros mercados, y también para las inversiones chinas que están experimentando un espectacular crecimiento en los últimos años. El capítulo 3 explora como las filiales combaten las desventajas de extranjería sufridas y manejan su adaptación cultural en un país desarrollado. Concretamente, basado en un estudio de casos de dos filiales chinas en España, los resultados revelan que los valores culturales chinos juegan un rol importante para que las filiales alcancen de manera simultánea legitimidad con sus matrices y con sus agentes locales. El capítulo 4 se centra en el análisis de la potencial imagen negativa sufrida por estas filiales por el simple hecho de proceder de países emergentes con un menor desarrollo institucional. Por tanto el trabajo empírico se encamina a descubrir cómo estas filiales pueden mitigar esta posible discriminación sufrida por parte de los actores locales de países desarrollados. En este sentido, la contribución radica en la elaboración de un modelo original basado en la teoría institucional que destaca la importancia de la calidad de las relaciones, la legitimidad y la autonomía alcanzada por la filial por tal de combatir este tipo de prejuicios.
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Fischerová, Adela. "Diversity management in a subsidiary of a multinational corporation." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198678.
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The main objective of this thesis was to analyze the diversity management in a chosen company from the management's perspective. Also the main goals, values and activities of this system were analyzed. The chosen company is an IT global company that has subsidiaries all around the globe; these subsidiaries each have their own small, local adaptation of diversity management. After the diversity management was analyzed from the company's perspective, the other objective was to analyze the perception of its employees. These two outputs were compared to each other afterwards and key findings were discussed. Quantitative methods, which were partially supported by own experience in the company, as well as informal interviews with its employees, were used for the research. A quantitative research with 93 respondents proved that the diversity strategy in the company is developed, however still some room for improvement has. In the end of the thesis recommendations, based on a SWOT analysis were carried out.
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Goto, Edna Yayoi Hirakawa. "A controladoria sob a perspectiva da teoria da conting??ncia: a influ??ncia dos fatores contingenciais na ??rea de controladoria divisional em subsidi??rias de uma organiza????o multinacional." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2013. http://132.0.0.61:8080/tede/handle/tede/523.
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Previous issue date: 2013-08-31The contingency approach states that something is true only under specific conditions . The Controllership acts to measure, control and integrate efforts to ensure optimization of the economic result at organizations. This research aimed to outline the characteristics of contingency factors: size, strategy, technology, structure and environment present in subsidiaries of a multinational organization. We sought to identify how these aspects influenced the Controllership area in different organizational contexts in terms of activities, functions, organizational structure and informational support . Therefore we carried out a descriptive study with a qualitative approach. Data were collected through semi-structured interview and structured questionnair in the American and Mexican subsidiaries of a multinational company based in Germany. Regarding to the size of the subsidiaries there were found positive associations with the subordination of the controller and the number of employees connected to the Controllership department , but there were no significant differences in the functions and activities in the Controllership area, and in both subsidiaries were not observed segregation between the functions of the Controllership and Treasury. Concerning strategy, it was identified differences between the subsidiaries, since the Mexican presented as prospective and American as analyzer, this variable determined the influence of the Controllership in terms of supporting informational to the business management, but no impact on the organizational structure. Regarding technology, it was observed that the American subsidiary values information technology, fator that provides the standardization of processes, contributing to operational management and risks of the Controllership. On the structure issue, it is emphasized that, as the degree of authority in relation to strategic decisions, both has limitations due to the centralization driven from the headquarters, however , it was found that the American subsidiary tends towards to a mechanistic nature , there are more division of work and authority reinforced, whereas the Mexican has mainly organic character traits: more decentralized, and with greater autonomy, this difference impacts the Controllership in terms of informational support . Finally, with regard to the environment, it was found that, compared with the American Mexican subsidiary operates in the most hostile dynamics environments showing that, in such environments are required control and management systems aimed more for performance and business results. It is concluded that for the specific situation of this study , the role of the divisional Controllership is is partially impacted by a combination of contingent variables and also found the effect of coercive isomorphism in divisional Controllership, minimizing the effect of the contingency variables in divisional Controllership
A abordagem contingencial estabelece que algo ?? verdadeiro somente sob condi????es espec??ficas. A Controladoria atua no sentido de mensurar, controlar e integrar os esfor??os para assegurar a otimiza????o do resultado econ??mico das organiza????es. Esta pesquisa teve como objetivo delinear as caracter??sticas dos fatores contingenciais: tamanho, estrat??gia, tecnologia, estrutura e ambiente presentes nas subsidi??rias de uma organiza????o multinacional. Procurou-se identificar de que modo estes aspectos influenciaram a ??rea de Controladoria nos diferentes contextos organizacionais em termos de atividades, fun????es, suporte informacional e estrutura organizacional. Para tanto, realizou-se uma pesquisa descritiva com abordagem qualitativa. Os dados foram coletados por meio de entrevista semiestruturada e question??rio estruturado nas subsidi??rias americana e mexicana de uma empresa multinacional sediada na Alemanha. Com rela????o ao tamanho das subsidi??rias houve associa????es positivas quanto ?? subordina????o do controller e o n??mero de colaboradores ligados ?? Controladoria, por??m n??o foram verificadas diferen??as nas fun????es e atividades na ??rea de Controladoria, sendo que em ambas n??o foi observada a segrega????o entre as fun????es de Controladoria e Tesouraria.Quanto a estrat??gia, identificou-se diferen??as entre as subsidi??rias, uma vez que a mexicana apresentou-se como prospectiva e a americana analisadora, vari??vel que determinou influ??ncia quanto ao suporte da Controladoria ?? gest??o do neg??cio, mas sem impactos quanto ?? estrutura organizacional. No que tange ?? tecnologia, observou-se que a subsidi??ria americana valoriza a tecnologia da informa????o, disposi????o que propicia a padroniza????o de processos, contribuindo na gest??o operacional e de riscos da Controladoria. No quesito estrutura, destaca-se que, quanto ao grau de autoridade de ambas em rela????o ??s decis??es estrat??gicas h?? limita????es em fun????o da centraliza????o orientada pela matriz da organiza????o; entretanto, constatou-se que a subsidi??ria americana tende para uma natureza mecanicista, isto ??, com maior divis??o dos trabalhos e autoridade refor??ada; j?? a mexicana possui caracter??sticas de car??ter mormente org??nico: mais descentralizada, e com maior autonomia; tal diferen??a impacta na Controladoria em termos de suporte informacional. Por fim, no que diz respeito ao ambiente, verificou-se que, em compara????o com a americana, a subsidi??ria mexicana atua em ambiente mais hostil e din??mico, evidenciando-se que, em ambientes dessa natureza, s??o necess??rios controles e sistemas gerenciais mais voltados para a performance e resultados dos neg??cios. Conclui-se que, para a situa????o espec??fica deste estudo, a atua????o da Controladoria divisional ?? impactada parcialmente por uma combina????o de vari??veis contingenciais e tamb??m se apurou o efeito do isomorfismo coercitivo na Controladoria divisional, minimizando o efeito das vari??veis contingenciais na Controladoria divisional
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Birnik, Andreas. "Cross-border integration in the multinational corporation : the subsidiary management perspective." Thesis, Cranfield University, 2007. http://hdl.handle.net/1826/1815.
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A substantial amount of prior research has focused on the conflicting demands put on managers in multinational corporations (MNCs) as a result of simultaneous pressures for local responsiveness and global integration. However, despite this research we do not really understand how managers in subsidiaries balance pressures for integration and responsiveness. To address this issue, the research focused on how subsidiary managers interpret and respond to cross-border integration efforts originating from the corporate headquarters when also confronted with substantial pressures for local responsiveness. In relation to extant research, which tends to focus on integration from a macro perspective, this research makes a contribution to knowledge about integration from a micro-strategy and micro-politics perspective by going inside the multinational subsidiary. The empirical material consists of five case studies of mobile operators in China (1), Denmark (2), Romania (1) and Sweden (1). The research uses a constructivist grounded theory approach to understand the causes of local-global tensions at the subsidiary level and how managers respond to integration efforts. Identified causes of tension were perceptions of misfit, lack of procedural justice, weak execution, loss of personal control and cultural misunderstanding. Following from this, the research uncovered factors that led to subsidiary managers following either a rules-based logic of complying with headquarters, or shifting to a task-based logic of practical action to negotiate/challenge, manipulate or ignore headquarters‟ integration efforts. The core thesis in this research is that subsidiary managers‟ perceptions and responses are central to the outcome of corporate integration efforts. Given this, managers at headquarters have critical roles to play as sensegivers and change deployers in order to influence the sensemaking and actions of subsidiary managers.
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Alias, Jamsari. "Transferring knowledge of manufacturing techniques within a subsidiary of a multi-national corporation." Thesis, Aston University, 2013. http://publications.aston.ac.uk/19545/.
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With the growth of the multi-national corporation (MNCs) has come the need to understand how parent companies transfer knowledge to, and manage the operations of, their subsidiaries. This is of particular interest to manufacturing companies transferring their operations overseas. Japanese companies in particular have been pioneering in the development of techniques such as Kaizen, and elements of the Toyota Production System (TPS) such as Kanban, which can be useful tools for transferring the ethos of Japanese manufacturing and maintaining quality and control in overseas subsidiaries. Much has been written about the process of transferring Japanese manufacturing techniques but much less is understood about how the subsidiaries themselves – which are required to make use of such techniques – actually acquire and incorporate them into their operations. This research therefore takes the perspective of the subsidiary in examining how knowledge of manufacturing techniques is transferred from the parent company within its surrounding (subsidiary). There is clearly a need to take a practice-based view to understanding how the local managers and operatives incorporate this knowledge into their working practices. A particularly relevant theme is how subsidiaries both replicate and adapt knowledge from parents and the circumstances in which replication or adaptation occurs. However, it is shown that there is a lack of research which takes an in-depth look at these processes from the perspective of the participants themselves. This is particularly important as much knowledge literature argues that knowledge is best viewed as enacted and learned in practice – and therefore transferred in person – rather than by the transfer of abstract and de-contextualised information. What is needed, therefore, is further research which makes an in-depth examination of what happens at the subsidiary level for this transfer process to occur. There is clearly a need to take a practice-based view to understanding how the local managers and operatives incorporate knowledge about manufacturing techniques into their working practices. In depth qualitative research was, therefore, conducted in the subsidiary of a Japanese multinational, Gambatte Corporation, involving three main manufacturing initiatives (or philosophies), namely 'TPS‘, 'TPM‘ and 'TS‘. The case data were derived from 52 in-depth interviews with project members, moderate-participant observations, and documentations and presented and analysed in episodes format. This study contributes to our understanding of knowledge transfer in relation to the approaches and circumstances of adaptation and replication of knowledge within the subsidiary, how the whole process is developed, and also how 'innovation‘ takes place. This study further understood that the process of knowledge transfer could be explained as a process of Reciprocal Provider-Learner Exchange that can be linked to the Experiential Learning Theory.
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Coleman, Bronwen. "Envisioning the future and building bridges : perspectives of emergent market multinational corporation subsidiary managers." Diss., University of Pretoria, 2020. http://hdl.handle.net/2263/80432.
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The focus of articles published in Business Horizons should be an “emphasis on identifying important business issues, problems, or opportunities and recommending means to address these.” (Fisher, 2020, p. 01) My research is focused on an explicit business phenomenon and through interpretation of the findings, I have been able to offer a framework with practical solutions for improvement in practice. Both these attributes are important according to the editor-in-chief for Business Horizons (Fisher, 2020).Mini Dissertation (MBA)--University of Pretoria, 2020.
pt2021
Gordon Institute of Business Science (GIBS)
MBA
Unrestricted
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BRUMANA, Mara (ORCID:0000-0002-8162-7133). "ORGANIZATION, COGNITION AND POLITICS IN MNCs. Longitudinal Evidence from an Italian Family-Owned Multinational Corporation." Doctoral thesis, Università degli studi di Bergamo, 2014. http://hdl.handle.net/10446/30741.
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This thesis bridges ideas from both international business (IB) and institutional perspectives and offers a holistic view of the organizational, cognitive and political concerns characterizing the headquarter (HQ)-subsidiary relationships. The relevance of specific national institutional contexts for multinational corporations (MNCs) is highlighted.
Particularly, the HQ-subsidiary perception gap - the difference in perception between subsidiary and HQ managers regarding the subsidiary’s role - is one of the key challenges faced by MNCs. Both IB and institutional approaches, however, have neglected this topic, and, especially, its institutional derivation and political dynamics. In this thesis I investigate the emergence and evolution of an HQ-subsidiary perception gap and its metamorphosis into a politically laden phenomenon. The single case research design with embedded multiple units of analysis draws on qualitative, longitudinal data referring to a process of cross-border, post-acquisition integration. The findings suggest that the emergence of an HQ-subsidiary perception gap is explained by the organizational and institutional distance existing between the two actors of the dyad. Moreover, this relationship is moderated by the status differential between the HQ and the acquired subsidiary, and between the countries in which the actors are located. Once emerged, the perception gap evolves through three different process loops - stabilizing, polarizing and neutralizing of the HQ-subsidiary interactions and of the quality of the HQ-subsidiary relationship - and becomes an instrument of political contention.
Beyond the phenomenon of HQ-subsidiary perception gap, this thesis explores the meso level of subsidiaries’ organizational design, a topic that has been hitherto overlooked by institutional scholars. Through a longitudinal and comparative analysis of subsidiaries’ organizational configurations and boards of directors composition, I bring attention to the enduring relevance of societal specific logics.
Overall, this thesis portrays MNCs as places in which institutional-bound organizational, cognitive and political issues dynamically coexist and interact.
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Fülbier, Rolf Uwe. "Konzernbesteuerung nach IFRS : IFRS-Konsolidierungsregeln als Ausgangspunkt einer konsolidierten steuerlichen Gewinnermittlung in der EU? /." Frankfurt am Main [u.a.] : Lang, 2006. http://www.gbv.de/dms/ilmenau/toc/516444492fuelb.PDF.
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Univ., Habil.-Schr. u.d.T.: Fülbier, Rolf Uwe: Konsolidierte steuerliche Gewinnermittlung nach IFRS?--Bochum, 2005, eine normative Untersuchung der IFRS-Konsolidierungsregeln auf ihre Eignung als Ausgangspunkt einer konsolidierten steuerlichen Gewinnermittlung in der EU.Literaturverz. S. 377 - 439.
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Blomkvist, Katarina. "Technological growth in the MNC a longitudinal study of the role of advanced foreign subsidiaries /." Doctoral thesis, Uppsala : Företagsekonomiska institutionen, Uppsala universitet, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-107950.
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Freitas, Fabrício Loureiro de Carvalho. "A incorporação de companhia controlada : regime e efeitos do artigo 264 da lei das S.A." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2016. http://hdl.handle.net/10183/150199.
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Esta dissertação estuda os mecanismos disponibilizados pelo artigo 264 da Lei das Sociedades Anônimas para proteção adicional dos interesses e dos direitos dos acionistas minoritários na incorporação de companhia controlada. Para tanto, são abordados os dispositivos legais, os posicionamentos doutrinários e as interpretações da jurisprudência administrativa e judicial sobre o assunto no Brasil. O primeiro capítulo do estudo analisa o conceito e a natureza jurídica da incorporação, a substituição de ações e de direitos dos acionistas na operação, o procedimento de incorporação, e a relação de controle existente entre as companhias incorporadora e incorporada. O segundo capítulo analisa a evolução histórica das disposições do artigo 264, partindo do Projeto de Lei que lhe deu origem até o texto do dispositivo atualmente vigente. O terceiro capítulo analisa a proteção adicional oferecida ao acionista minoritário pelo caput do artigo 264, atrelada à relação de substituição de ações adotada na operação. O quarto capítulo analisa a proteção adicional conferida ao acionista minoritário pelo §3º do artigo 264, vinculada ao direito de recesso na operação. Ao final, a conclusão arremata as principais discussões identificadas ao longo do estudo.This thesis studies the mechanisms provided by Article 264 of the Brazilian Corporations Law for additional protection of the interests and rights of minority shareholders in the merger of a subsidiary corporation into its parent corporation. To this end, we discuss the legal provisions, the legal literature and the interpretations of administrative and judicial case law on the subject in Brazil. The first chapter of the study analyzes the concept and the legal nature of a merger, the substitution of shares and rights of the shareholders in the transaction, the merger procedure, and the control relationship that exists between the parent corporation and its subsidiary. The second chapter analyzes the historical development of the provisions of Article 264, from the bill from which it originated to the text of the provision currently in force. The third chapter analyzes the additional protection granted to minority shareholders by the chapeau of Article 264, regarding the share exchange ratio adopted in the transaction. The fourth chapter analyzes the additional protection afforded to minority shareholders by paragraph 3 of Article 264, relating to the right to withdraw from the transaction. Finally, the conclusion finalizes the main discussions identified throughout the study.
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Liljedahl, Olivia, and Sandra Tynander. "A Not So Painless Journey : A qualitative case study investigating the complexity with best practice transfer from Sweden to China." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-297393.
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The research regarding best practice transfer complexity is limited and mainly focused on a Western perspective. Thereby, it overlooks the emerging market context. Further, previous research has not examined the constraints affecting the transfer success from several dimensions. Therefore, this thesis aims at answering what the main constraints are to a successful best practice transfer from a Swedish multinational corporation headquarter to a Chinese subsidiary. Additionally, this thesis aims to examine how these constraints affect the transfer success from both a process and outcome perspective. In order to investigate this, the theoretical framework explains the potential internal and external constraints that can affect the transfer and defines success. This study was conducted through a qualitative case study based on a Swedish regional HQ’s transfer to its Chinese subsidiary. The data was mainly collected through semi-structured interviews with respondents from both Sweden and China. Conclusively, the findings showed that relational, organizational and contextual constraints were present. However, the qualitative research showed that there are often trade-offs between constraints and their effect on success, which previously have not been shown in quantitative research. In addition, the results suggest that the context is important to acknowledge when transferring best practices.
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Krýsa, Pavel. "Fúze dceřiných obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222494.
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This work deals with mergers of commertial companys in largers economic units. Chapters are systematicly organized and provide the reader with overview of the development, relevant issues and execution of mergers of commercial companies. The work shows styles of merger execution, company´s motives for merger and finally also legal regulations connected with this proccess. Other sections of this work show analyses of companies, which have undergone a merger. You can see characteristics of these organisations and compare their merger execution plans and detailed schedule for different stages of the merge project.
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Stafström, Anna, and Josefin Lundberg. "Standardiserad modell för prestationsmätning inom en koncern : En fallstudie på Emballator Plastics & Innovations AB." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-54523.
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Bakgrund: Prestationsmätning utgör ett grundfundament i ekonomistyrning och avser styra i riktning mot långsiktiga mål. Vidare bör prestationsmätningen vara sprungen ur såväl långsiktiga mål som strategier där det på koncernnivå är av vikt att kongruens råder mellan moder- och dotterbolag. Vid utformning av en standardiserad modell för prestationsmätning måste hänsyn tas till rådande organisationsstruktur och företagsunika förutsättningar. Representerade mätetal avser påvisa kritiska områden med förhoppning att vidareutveckla verksamheten. Problemdiskussion: Koncernen Emballator Plastics & Innovations utgör tillsammans med underliggande dotterbolag ett konglomerat med koncerngemensam lean-strategi. Koncernen erhåller på månadsbasis rapporter över dotterbolagens prestationsmätning vilka upprättats utan direktiv ifrån koncernen och därmed är av särskiljande karaktär. Ett behov har uppkommit att låta standardisera en modell för prestationsmätning som samtliga dotterbolag kan nyttja för att enklare kunna skapa en övergripande bild över dotterbolagens prestationer. Prestationsmätningsmodellen skall vara standardiserad men samtidigt inte förbise företagsspecifika förutsättningar detta för att tillföra nytta på såväl koncern- som dotterbolagsnivå. Syfte: Denna studie syftar att utveckla en standardiserad prestationsmätningsmodell till Emballator Plastics & Innovations, vilken tar hänsyn till koncernens konglomerat och lean-strategi. Utvecklad prestationsmätningsmodell ämnar skapa en övergripande bild samt tillföra nytta på såväl moder- som dotterbolagsnivå. Metod: Detta är en fallstudie med kvalitativ ansats. Tillvägagångssätt för analys har varit av deduktiv karaktär där den teoretiska grunden i huvudsak baseras på vetenskapliga artiklar. Insamling av empiriskt material har erhållits via dokument samt intervjuer av övervägande semistrukturerad karaktär. Respondenter innefattar verkställande direktörer på koncern- liksom dotterbolagsnivå. Slutsats: Kongruens mellan långsiktiga mål och strategier på Emballator Plastics & Innovations och underliggande dotterbolag har identifierats. Med anledning av identifierad kongruens har förutsättningar funnits att utforma en standardiserad prestationsmätningsmodell. Väsentliga mätetal har utkristalliseras i avseende att skapa en övergripande bild över dotterbolagens prestationer. Modellens utformning främjar konglomeratet.Background: Performance measurement is a basic foundation in financial management and control, where the intention is to fulfill long-term objectives. Performance measurement should therefore be developed with consideration to long-term objectives and strategies. Consequently, there is a need of congruence between the parent- and subsidiary level. When developing a standardized model for performance measurement, the current organizational structure and conglomerate needs to be considered. Represented key performance measurement aim to demonstrate the critical areas with the intention to influence improvements within the corporation. Problematization: Emballator Plastics & Innovations, is a composition of underlying subsidiaries, characterized of conglomerate and lean-strategy. The corporation receives monthly reports of the subsidiaries’ performance measurement, which have been constructed without directives from the corporation and this resulted in reports of distinctive character. Consequently, the need of a standardized model of performance measurement with the aim to easier receive a comprehensive picture of the subsidiaries' overall performance has arisen. However, the remaining problem is how to develop a standardized performance measurement model, which is beneficial for both parent- and subsidiary level, without ignoring the conglomerate. Purpose: This study aims to develop a standardized performance measurement model to Emballator Plastics & Innovations, where the corporations conglomerate and lean- strategy is taken into account. The developed performance measurement model intends to create an overall picture and bring benefits to both parent- and subsidiary level. Methodology: This is a case study with a qualitative approach. Procedure for analysis has been of deductive character where the theory is mainly based on scientific articles. Collection of empirical data has been obtained through documents and interviews with semi-structured character. Respondents include chief executives at parent- and subsidiary level. Conclusion: Congruence between long-term objectives and strategies at Emballator Plastics & Innovations and subsidiaries has been identified. Regarding to the identified congruence, potentials to develop a standardized performance measurement model have been secured. Significant key performance measurements have been detected, this with aim to receive an overall picture of the subsidiaries' performance. Finally, the design of the model has been designed in consideration of the conglomerate.
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Aquino, Fabricio Cervantes de. "Os fatores que impactam no desenvolvimento da mentalidade comercial no modelo empresarial de serviços compartilhados." reponame:Repositório Institucional do FGV, 2013. http://hdl.handle.net/10438/11471.
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A implantação e expansão do modelo operacional de 'serviços compartilhados' ocupam um lugar de destaque na atual estratégia de muitas empresas multinacionais, o que demonstra seu valor e sucesso como mecanismo de redução de desperdícios e de aumento da eficiência e da eficácia na execução das atividades organizacionais. Esta dissertação tem o objetivo de investigar problemas que podem comprometer o sucesso deste modelo partindo de alguma hipóteses levantadas pelo autor com base em sua observações e vivência profissional. Para atender ao objetivo deste trabalho, foi realizada uma revisão da literatura sobre os temas estratégia e relação matriz-subsidiária, a fim de compreender os diferentes fatores que influenciam os papéis desempenhados pelas subsidiárias com relação às matrizes. Estes temas foram selecionados em virtude das revelações do campo. Com base neste referencial teórico, foram selecionadas algumas tipologias como critério de análise para a investigação empírica das práticas na empresa selecionada. A metodologia utilizada engloba um estudo de caso único. É feita uma análise dos resultados encontrados na pesquisa baseando-se no referencial teórico selecionado na tipologia. Com base no caso estudado, é possível afirmar que a relação matriz-subsidiária impacta diretamente no sucesso deste modelo em empresas multinacionais.
The implementation and expansion of the operational model of 'shared services' occupies a prominent place in the current strategy of many multinational companies, which demonstrates the value and success of this model which is presented as a mechanism for reducing waste and increasing efficiency and effectiveness in the execution of organizational activities. This dissertation aims to investigate problems that could jeopardize the success of this model starting from some hypothesis raised by the author based on his observations and professional experience. To meet the objective of this study, a literature review on and strategy and subsidiary-headquarter relationship was performed in order to understand the different factors that influence the roles played by subsidiaries with respect to the central office. These topics were selected because of the revelations of the field research. From this theoretical framework, some typologies have been selected as criteria for analysis to the empirical investigation of the practices in the selected company. The methodology covers a single case study. Finally, an analysis of the results found in front of the theoretical framework on selected typologies. Based on the analysis, it can be confirmed that the headquarters - subsidiary relationship directly impacts the success of this model in multinational companies.