Dissertations / Theses on the topic 'Offshore company'

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

Investors constantly seek to secure business ventures and structures that will provide them with the most tax-efficient consequences by utilising loopholes in tax legislation and exploiting them within the legal requirements. With the recent growing interest in the undeveloped markets in Africa, many South African companies aim to invest into Africa in a tax-efficient manner. Mauritius, being a low tax jurisdiction and having a favourable tax treaty network with a large number of African countries, is an attractive choice for South African companies wishing to set up a platform for investing into Africa. The aim of this study was to address the shortcomings of efficient tax planning and the approach to invest into Africa using Mauritius as gateway for South African resident companies. The study focused on the tax implications of an offshore trust and offshore company incorporated in Mauritius for tax-efficient investing in order to minimise taxes. Therefore this study did not focus on using Mauritius for tax evasion purposes and a qualitative approach was applied, using a hypothetical case study to determine the most tax-efficient organisational structure for minimising taxes. The findings of the study revealed that, on a balance of case law and tax legislation, a tax-minimising organisational structure is largely influenced by its residency status and South Africa‟s control foreign company (CFC) legislation. Residency for an offshore trust and offshore company will be at the place where it is effectively managed. The findings revealed that the tax consequences are similar for an offshore trust and offshore company in Mauritius legislation. However, the hypothetical case study revealed that the impact of the CFC legislation can have negative consequences for a structure where only an offshore company is used, and therefore the ideal tax-minimising structure will be where a South African company uses a combination of an offshore trust and offshore company in Mauritius in order to avoid the possibility of CFC legislation having an impact on such a structure.
Dissertation (MCom)--University of Pretoria, 2012.
Taxation
unrestricted

This thesis focuses on the use of destinations with moderate rate of corporate tax to reduce the tax burden of the business entity. It contains defined context and fundamental concepts and there is also an analysis of the current state of offshore business and restrictions aimed against its abuse. Thesis contains draft of business structure that ensures reduction of tax burden of the business entity, and which is followed by a definition of the benefits and risks of its application.

Охарактеризовано поняття та види офшорних юрисдикцій. Проаналізовано фінансово-правове регулювання офшорних механізмів в законодавстві України, окреслено проблеми та визначити шляхи їх вирішення. Визначено поняття та правову природу офшорних зон та офшорних компаній, проведена характеристика проблеми створення офшорних зон в Україні на сучасному етапі. Встановлено особливості правового статусу офшорних компаній, їх основні ознаки і види. Досліджено проблеми визначення національності офшорних компаній. Проаналізовано проблемні питання податково-правового статусу офшорних компаній як суб’єкта офшорної діяльності в законодавстві України.

This thesis expands my work done during my period of internship at Rosetti Marino spa. This work is focused on the environmental management system of the company and in particular on a revision of the planning phase of the EMS and on the creation of some environmental indicators that permit the company to have record of its environmental impact. The thesis is divided in three parts the first one that analyzes the standard that is the basis of the EMS (ISO 14001:2015), the second that analyze the environmental management system itself at the company and the third where the indices I created based on the GRI standards are shown.

The global competition and as the worldwide market has become more open a company’s ability to outsource activities to external companies based in other countries, i.e. offshore outsourcing, has increased dramatically. Companies are starting to transfer higher value-added activities that require certain skills, domain knowledge and experience, i.e. Knowledge Process Outsourcing (KPO). These activities are getting more difficult and complex to manage compared with standardised activities such as payroll, and predict another kind of co-operation and communication between the companies. When the sender and receiver are based in different context, such as organisational and cultural, other aspects might be added to the difficulty. The purpose of this thesis is to describe, and analyse knowledge transfer in a cross cultural context based on three categories identified in the theoretical framework: character of knowledge, distances between sending and receiving context and mutual understanding. Also to answer how cultural differences might affect the knowledge transfer process. The objective of this study is mainly from a Swedish R&D company’s perspective that has an established relation with an external consultancy company based in India. The activities are within the area of dynamical changing software development of complex, communication and knowledge intensive products.

A qualitative case study has been performed based on open target interviews. The findings show that the character of knowledge is an important factor to consider when establishing the knowledge transfer process. It was a need to transfer knowledge not only related to the product itself but also knowledge embedded in organisational routines, processes, practises and norms. This is related to distances between sending and receiving context: organisational and knowledge differences shown in organisational skills and previous experience, and cultural differences mainly visible in communication such as raising problems and an expected top-down approach by managers. The geographical distance adds to the difficulty due to the missing face-to-face contact. The sending company must therefore be very active and can not just expect the receiving company to handle the activity, and especially when the companies’ prerequisites differ as much as in this case. Culture awareness and mutual understanding are factors that improve knowledge transfer.

O mercado brasileiro de produção de petróleo e gás offshore tem se desenvolvido significativamente nos últimos anos, alavancado pela alta mundial do preço do petróleo e pelo incentivo do Governo ao alcance da auto-suficiência na produção de petróleo. As maiores e mais promissoras reservas brasileiras de petróleo e gás estão localizadas no mar, em águas cada vez mais profundas. Novas tecnologias são necessárias para viabilizar a extração do petróleo destes campos. Oito anos após a abertura do setor de produção e exploração, novas operadoras começam a fazer grandes investimentos no país. Neste ambiente, as empresas fornecedoras de produtos e serviços têm grandes oportunidades de crescer seus negócios, porém também têm grandes desafios relacionados à capacitação do corpo técnico e ampliação da capacidade produtiva. Este trabalho tem como objetivo auxiliar a FMC Technologies, umas das empresas fornecedoras de produtos de tecnologia, na avaliação da adequação de sua estratégia no Brasil e propor mudanças, com o objetivo de criar vantagens competitivas sustentáveis de longo prazo. A investigação foi desenvolvida usando a metodologia de estudo de caso. Coletados por meio de investigação documental/ telematizada, questionário predominantemente estruturado e entrevistas. Os dados da pesquisa foram tratados com métodos quantitativos e qualitativos. A interpretação e a análise dos dados foram realizadas com base no referencial teórico, fundamentado em revisão de literatura pertinente à área de estudo, com auxílio do modelo genérico integrativo de Macedo- Soares (2001). Os resultados evidenciaram algumas inconsistências entre os objetivos estratégicos explicitados pela empresa, os fatores organizacionais, os fatores marcoambientais econômicos e os atores estratégicos. Ao mesmo tempo, trouxeram subsídios para identificar quais mudanças seriam necessárias para superar estas inconsistências.
The Brazilian offshore oil and gas market increased significantly in the last years, stimulated by the oil high price and by the government incentive for the country selfsufficiency. The bigger and more promising Brazilian oil and gas reserves were located in deeper waters. New technologies and products are demanded to make feasible oil extraction. After eight years of exploration and production sectors opening, new operators start to make wide investments. Considering this environment, the product and service suppliers have great opportunities to develop their business, but have also big challenges related to the qualification of technical personnel and production expansion. The objective of this study is to support FMC Technologies do Brasil, a technological product supplier, in the evaluation of the adequacy of its strategic in Brazil. It also aims to recommend changes that will improve the fit of the company`s actions with the objectives, creating long term competitive advantages. The investigation was carried out by means of a case study methodology. Data collected through documental/ telematic investigations, mainly structured questionnaires and interviews, were threated with qualitative and quantitative methods. The data interpretation and analysis were conducted based on the theoretical references from the literature review, with the support of the systemic and integrative model developed by Macedo-Soares (2001). The results highlight some inconsistencies between the firm s strategy objectives, its organizational factors, the macro-environmental factors and the strategic actors. In addition, the changes required to overcome those inconsistencies were identified.

This research study seeks to understand the nature of organisational change with respect to offshore outsourcing of information technology services in a multinational pharmaceutical company, and to examine the effectiveness of approaches used to manage this change so that lessons may be drawn from these experiences. Despite the abundant literature on effective organisational change management, the key factors that need to be managed properly at different stages of the offshore outsourcing process are not well understood. The research adopts a processual view to paint a broad picture of the issues involved in these different stages. A generic process model of change, based on the review of the change literature, was first developed to represent how change was intended to occur. This model focuses on the following four stages in the change process: context, diagnosis and planning, implementation, and institutionalisation. The research employs an interpretive case study approach and draws on fieldwork from three independent information systems departments (cases) of the company, where offshore outsourcing programmes were implemented. Qualitative data from semi- structured interviews, direct observation and document analysis are analysed by applying the generic process model to produce a detailed account of the way in which change was managed in the case organisations. The findings reveal that a combination of contextual factors, both external and internal to the company, influenced the adoption and use of offshore outsourcing in the case organisations. Externally, the economic forces were found to be the main catalyst for the change, while internally the role of the executive leadership and the lack of internal resources further explain the motivations behind the adoption of offshore outsourcing. The study illustrates that achieving successful outcomes from offshore outsourcing activities critically depends on the organisation adequately addressing a number of factors, such as conveying a sense of urgency, developing and communicating the vision, identifying the benefits of change and how they will be delivered, generating short-term wins, providing education and training, developing a fit between the change and organisational culture, etc., throughout the change process. The findings also highlight the effects of offshore outsourcing on the case organisations, including change in job roles and responsibilities and organisational learning activities that enable corrective actions to improve change management efforts. An important contribution of this research is the development of a model providing a more comprehensive understanding of the change process associated with the implementation of offshore IT outsourcing. Recommendations for policy makers and change managers to improve change management practice based on the research findings, as well as recommendations for further research, form a significant part of the conclusions.

The diploma thesis is focused on issues of the tax havens and their use in international tax optimization. The paper processed knowledge of tax planning and the need to optimize the tax burden of the tax payer, with the help of offshore landscapes. In the first one, there is the theoretical basis and the issue of tax havens and tax planning, which in practical part is followed by ananalysis of selected countries and the design of optimal structure of taxation.

Thesis focuses on the possibility of setting up business entities in tax havens and their utilization in tax optimization. Reader is introduced to the most interesting Offshore and Onshore localities, their advantages, risks and possibilities of use. I will clarify the nature of the tax advantages of various types of companies including explanations of terms come from angloamerican jurisdictions. I will describe the specific steps which are required to set up the company in Grenada, including Sample documents and a model example demonstrating the tax optimization of the hypothetical bussines company. The resulting structure of the company will be subject to lower tax burden and consequently increase competitiveness of its products in global markets.

Taxation of permanent establishments is one of the most complicated areas within international tax law. The system of permanent establishment is based not only on the national legislations of relevant states, but also (mainly) on the international double taxation treaties. This diploma thesis analyses those issues in the taxation of permanent establishments, which are the most up-to-date or can be considered as the key questions of the whole concept and therefore can be significant for the future development of the permanent establishments. However the technically perfect system of permanent establishments should come hand in hand with the practical feasibility and overall efficiency. This assumption is nowadays challenged by several trends like the growing popularity of offshore tax heavens or the development of information technologies, which complicate the determination of (fixed) place of business through which the business of an enterprise is wholy or partly carried on. The technical analyses in this thesis are, therefore, supplemented by the objective evaluations from the perspective of valid legislation, possible approaches of the tax authorities, as well as of the enterprise considerations and also the global international taxation picture. This involves also the aspects of tax policies at the level of sovereign states, especially the Czech Republic.

Dans l’attente d’une augmentation de la part des énergies renouvelables dans le mix énergétique, les énergies fossiles, telles que les hydrocarbures, restent encore la première source d’approvisionnement énergétique de l’Homme. La raréfaction des hydrocarbures sur le continent conduit les industriels à se tourner vers l’offshore. Ainsi, aux Etats-Unis (1er pays producteur de pétrole au monde en 2015), la production pétrolière offshore (principalement concentrée dans le Golfe du Mexique) représente plus de la moitié de la production nationale totale de pétrole. La France, quant à elle, se tourne désormais vers l’exploration de sa très grande zone offshore s’étendant sur les quatre coins du monde (notamment au large des côtes guyanaises). Une telle importance économique ne doit pas passer sous silence la dangerosité de l’exploitation pétrolière offshore. L’explosion du Deepwater Horizon en avril 2010, au large des côtes de la Louisiane (Golfe du Mexique ; Etats-Unis) en est une parfaite illustration (11 salariés tués, endommagement de l’écosystème, victimes collatérales, etc.). Le droit doit pouvoir appréhender efficacement les risques générés par l’exploitation des hydrocarbures en offshore. L’étude comparative des législations française et états-unienne met en exergue les carences du droit français. L’exploitation des ressources minérales du plateau continental des Etats-Unis, la répression des déversements illicites d’hydrocarbures et, la réparation des dommages qui en résultent, sont régies par des lois fédérales spéciales. A contrario, l’exploitation du plateau continental et de la Zone économique exclusive française s’inscrit dans un cadre législatif et règlementaire plus général. Il apparaît donc nécessaire de proposer une réforme de la législation actuelle. Dans cette optique, ce travail a vocation à émettre des propositions de réforme. La nouvelle législation française spéciale doit être pensée dans une approche systémique. Les éléments qui composent le système doivent interagir. Le premier élément est un régime optimal de prévention qui, s’articule autour de la sécurité des travailleurs et des installations. Le second élément est un régime de répression des infractions à la législation de prévention et, du délit de pollution par les hydrocarbures. Le troisième élément est un régime d’indemnisation civile de plein droit des conséquences dommageables de l’accident pétrolier (lorsqu’il n’est pas couvert par le régime exclusif d’indemnisation des accidents du travail) et du déversement d’hydrocarbures. Responsabilités pénale et civile concourent par ailleurs à la prévention par la dissuasion, cela en vue d’une meilleure internalisation des risques dans la politique managériale des entreprises pétrolières et parapétrolières intervenant sur les sites
Waiting for a complete change to the development of renewable energies, fossil energies, such as conventional oil and gas, remain still the primary source of energy supply. The rarefaction of conventional oil on the continent has lead major oil companies to turn to the offshore. Thus, in the United States (First oil producer country in the world in 2015) the offshore oil exploitation (mainly concentrated in the Gulf of Mexico) represents more than half of the national oil production. France, as for it, turns now to the exploration of its very great offshore zone extending on the four world’s corners (particularly, off the Guyana’s coasts). This significant economic development should not overlook the dangerousness of offshore oil activities. The explosion of Deepwater Horizon in April 2010, off the Louisiana’s coasts (Gulf of Mexico, The United States) is a perfect illustration (11 killed employees, ecosystem damaged, collateral victims, etc). The Law must be able to frame the risks generated by the offshore oil activities. The comparative study of French and American legal systems highlights French law’s gaps. The exploitation of the American continental shelf’s mineral resources, the repression of unlawful oil discharges and, the remedies of damages, which result from it, are governed by special federal laws. A contrario, the exploitation of the French continental shelf and exclusive economic Zone is governed by general laws. It thus appears necessary to promote a reform of the current legislation. Accordingly, this work is to put forth reform proposals. The special French new legislation must be worked out in a systemic approach. The elements which compose the system must interact. The first element is an optimal prevention that is articulated around the security of the workers and the installations. The second element is the repression of the offenses to the legislation of prevention and, unlawful oil discharges. The third element is a strict liability for the damages result from oil accident (when they are not covered by the exclusive liability for the damages result from occupational accidents) and oil spill. Criminal and civil liabilities also contribute to the prevention by the deterrent for better consideration of risks in the management of oil companies and others companies involving in offshore oil activities

碩士
義守大學
管理學院碩士班
97
Most people possessing mass property, advised by the so-called finance consultant, often operate their business through an offshore company to avoid tax. In empirical operation, tax cases caused by improper plans are commonly seen. Many assume that establishing a company offshore, remitting capital to overseas accounts, or depositing capital in domestic OBU accounts can be ways to save income tax, inheritance tax and so on. Nevertheless, tax saving has absolutely to be executed under legitimization. Any illegal acts would raise the possibility of tax audit. Once a company has been listed for the tax audit, the company needs to clearly report the correspondence, use, remittance records of its capital. Should a company make any missed or short report of the tax amount payable, it will be fined less than twice of the amount. Should a company intentionally defraud or conduct illegitimate means to avoid inheritance tax and given tax, it will be given a fine between one to three times of the tax amount payable in addition to the imposition of the tax calculated according to the tax rate of the year that the inheritance and given tax occurred. This elaborates the saying “improper plan is worse than no plan”. One needs to be cautious about it. This study aimed at the establishment of Offshore Companies and the functionalities and purposes of doing it. Through data collection, laws and decrees, and empirical plans, the study made an attempt to offer a reference of accurate recognition and flow for those who are in need of holding capital, trading business, finance management, and tax saving. It also tried to correct the mistaken concept of operating an offshore company and OBU account so as to, in the most effective way, obtain the tax preference and create the best profit for the enterprises and the best finance scheme for individuals. The study was based on three functions - tax saving function, hidden capital function, bypass laws function - to respectively elaborate on detailed laws restriction, empirical conducts, and scheme directions. In doing so, it provided a scheme model for those who are interested in this area so that they can come out the best proposal. The result of this study shows that, unlike what some finance consultants have claimed, adopting the establishment of an offshore company as the way of finance management might not necessarily fully actualize the three functions mentioned above. Its operation space might be compressed owing to the revision of the given-tax, the audit of the capital correspondence, and the openness of the investment channels. Therefore, all tax plans need to be conformed to the laws. In that condition, any proposed schemes can be safely and easily carried out.

碩士
亞洲大學
會計與資訊學系碩士班
97
The trend of de-regulation in domestic was due to economic liberalization and internationalization. Besides, there are increasing of transnational corporations and international trading corporations as a result of economic development, the changes of investment environment, and the open for investment in China since 1991. However, the tax is one of the major operating costs; enterprises face different tax systems from different countries. The managers need to seek out a favorable way of tax saving under the different tax environment. This study indicates that the motivations that the case company invested in Tax Haven are the market demand of products, the factors of political risk and capital transfer, and the consideration of the excess profits earned by overseas trading.

碩士
世新大學
企業管理研究所(含碩專班)
100
Because of trade and capital liberalization of the advanced countries, makes the development of international economic activity is become more and more frequently, In particular, is a multinational enterprise organizations rely on their capital, technology, visibility and the rapid integration of information superiority, control over resources in different countries, technological upgrading in order to create profits. A lot of incentive makes companies around the world are rushing to go. Multinational enterprise is no longer the only developed country manufacturer foreign investment patterns. Overseas investment in the newly industrialized countries and developing countries is also increasing. With more and more Taiwanese Businessman investment in Mainland China, Moreover, trade between Taiwan and Mainland China is more and more closely, Economic activities and trade activities are more frequently. Now, Mainland China is the worlds most suitable for investment and set up factories. It is another engine to drive the world economy in addition to the outside the United States. Global enterprises investment in China, Taiwanese Businessman also can not remain indifferent. As the enterprises invest overseas; it must be prior in-depth understanding that environment of the investing country. Include: the political environment is stable, The quality of local human resources, General economic conditions, Social and cultural, Help the industry with the degree of, Provisions of the Act and the tax system, Whether there are tax incentives measures, Whether there is foreign exchange control issues, one by one to be assessed. The purpose of this study is depth study financial planning needs of Taiwanese businessman in Mainland China. Understanding of Taiwan enterprises faced maximum of and the biggest problem, and how to get the capital. Therefore, it is necessary to understand the financial planning and operations strategy of Mainland China, overseas and Taiwan three places, and then proposed appropriate financial planning recommend, for Taiwanese Businessman invest mainland China.

碩士
國立臺北大學
法律學系一般生組
99
In Early stage, Taiwan government prohibited Taiwan investors directly investing in China for the policy and national security consideration, Taiwan investors only can invest in china through offshore company or overseas account. As a result of that, the investors have used to utilize tax haven to invest in china until now, and investors also used to let its overseas subsidiary as debtor to get loans. More than that, offshore company has become a criminal instrument in the recent financial crime. Because of mentioned above, this study presents the model that the companies in Taiwan utilize offshore companies to invest in china and put offshore companies’ shares in pledge for getting finance (hereinafter referred as “share pledge model”)for protecting the shareholders and creditors of the company in Taiwan and reducing the utilization of offshore company in financial crime. The content of chapter 2 is case study and historical regulation analysis, and then draws the “share pledge model”. In chapter 3, the writer try to let readers understand the flexibility and diversity of tax haven and offshore company by explaining the definition of offshore company, tax haven, offshore financial central and OBU, and introducing 5 operation models of offshore company. Chapter 4 focus on the legal issues of the “share pledge model” and substantiates the “share pledge model” by study regulations in Virgin island and Hong Kong. Chapter 6 is conclusion and suggestion.

碩士
國立臺灣科技大學
管理研究所
107
During the early period, some enterprises used an offshore company to engage in triangular trade or invest on Holding Company, and then they further take the advantage of locating their profits at oversea through tax structure arrangement as to avoid domestic tax burdens; individual utilize the limited amount of information of offshore companies available to the public to conceal its real properties or change its tax status as to enjoy the tax benefit shall assign to foreign investors. United Bank of Switzerland (UBS), the US private bank, assists clients in using the characteristics of offshore companies to conceal the fact of customers are Americans in order to escape local taxes in the United States. Therefore, the United States promoted the Foreign Account Tax Compliance Act (FATCA) in 2010, and on the basis of its spirit that the Organization for Economic Cooperation and Development (OECD) launched an international version of the FATCA which namely the Common Reporting Standard (CRS) . As such, the international exchange of tax information has become a consensus. In early 2016, Taiwan proposed the draft revision of the amendments to Articles 43-3& 43-4 of the Income Tax Act, the aim is for the Controlled Foreign Corporation (CFC) and Place of Effective Management (PEM) to correct the situation of tax evasion via taxation planning and emphasize the importance of fairness in taxation. This study explores the policy changes experienced by offshore companies in recent years. The taxation, investment risk and the convenience on the operation shall take into consideration during the application. Moreover, the situation of concealing of real individual status by use of offshore company will be no longer existed due to the FATCA and CRS come into force. In addition, it is necessary to establish its own accounting system as to facilitate the requirements of tax information exchange. The implementation of the domestic CFC and PEM system not only prevents investors use the limited amount information of offshore company available to the public to delay or evade tax, but also avoid investors from changing their tax status as to enjoy the tax benefit in which assigned to foreign investors. It aims to meet the principle of equality in substantive taxation. However, the most importance is to assist the Taiwanese businessmen in China to identify their tax resident status as to avoid the duplicate taxation. For the demand side of offshore companies, such as enterprises, individuals, specialists, etc., it shall re-examine whether their investment structure meets the requirements of the current regulations and achieve the benefits for the time while planning. On the other hand, the supply side of the offshore companies, such as registered companies, it shall provide a combination of legal and tax consultancy services, and further launching products in respond to the policy changes as to expand their customer categories.

碩士
南華大學
國際暨大陸事務學系公共政策研究碩士班
100
The liberalization and internationalization of Banking and Financial Service Industry always plays a key role in Technology, efficiency and the impact of future living ways. Narrowing our focus down to the development of global Banking and Financial Service Industry, how to make Taiwan to offering high added value services, to expand distribution channels, to cost down and raise their competitiveness, and to pursue an better service value by high quality services and healthy management, which are the main issue we should focus on. For the past few years, the way of improving operation and service procedure to cost down by Outsourcing is gradually emphasized, and it is well-adopted in Taiwan. Because of the emergence of China Market, most Taiwanese industry has adjusted their global competition strategy to include Outsourcing into their operation. However, there are countless issues are involved in Outsourcing, if there is no overall evaluation; it is hard to achieve success. And this is what this thesis covered. 　 　　The thesis is through fully understand general situation of the development of both Taiwanese and China’s financial industry and adopting case study to investigate how Taiwanese Insurance Company achieve cost down and raise their competitiveness through Outsourcing and establishing good relationship with contractor. The main goal of this thesis is to discover a better and suitable industry competitive mode and to provide Taiwanese Industry with an advanced strategy and offer Taiwanese Government some reference for policy making; in addition, to assist Taiwanese industry keeping raising their competiveness or to reach a win-win situation for both Taiwanese and China’s financial industry. 　 　　This study is using qualitative method and gathering related reference and adopting theoretical mode to investigate when A insurance company enter China Market, what is the situation of the outsourcing level, the management and the relationship with contractor, the key element of outsourcing level and the relativity of the relation with contactor when imposing outsourcing. By fully understanding all these aspect to help Taiwanese industry to discover the best mode of establishing both Taiwanese and China’s outsourcing as well as make as a reference for both practical operation and academy.

碩士
國立臺灣大學
管理學院知識管理組
91
Globalization and the rise of Internet are the two most dominant forces affecting the business world today. As the tide of Internet sweeping around the globe, enterprises are aggressively developing and establishing e-Commerce related applications such as Enterprise Resource Planning (ERP), Supply Chain Management (SCM), and Customer Relationship Management (CRM). The fast rising demand of IT support has astounded most IT departments within the enterprises and stretched out its resources. However, this phenomenon also presents the best opportunity for the enterprise to examine and distinguish the core and context of its IT operation. To meet the demand, other than the routine yet slow paced recruiting effort, IT outsourcing is also an alternative strategy. In the past decade, offshore outsourcing has particularly caught the attention with the wide spreading of globalization. Companies that leveraged offshore outsourcing have significantly gained the competitive edge over their peers in pricing, logistics, and time to the market. The success of offshore outsourcing has become an emergent topic. Yet, its advantages also bring along associated risks. Will offshore outsourcing automatically bring about low cost, high quality service, and competitive advantage to the enterprises? This thesis will study the offshore outsourcing to define the prerequisite of enterprise in adopting the strategy, and also to identify the key success factors, including optimization strategy of local core and headquarter supportive manpower allocation in response to the ever-changing business environment to sustain the competitive advantage. Furthermore, it also studies the communication and managing processes between the offshore outsourcing provider and its client to ensure a successful operation in achieving the expected benefits. This thesis takes a high-tech globalization company and selects its global, Japan, and Taiwan subsidiaries as the case study. It will describe in detail its offshore outsourcing operation model, covering the work scope, project management control, and service quality evaluation, for IT application development and maintenance.