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Dissertations / Theses on the topic 'Subsidiary corporations'

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Published: 4 June 2021
Last updated: 29 July 2024

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1

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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2

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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3

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
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4

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 inter
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6

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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7

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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8

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 2007<br>Examining 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<br>PDF of thesis uploaded from the Library digital archive of EUI PhD theses
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10

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.<br>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
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11

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 e
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12

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 pron
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13

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 pa
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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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15

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
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16

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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<p>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.</p>
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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
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18

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 hors
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19

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.<br>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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20

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 dev
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21

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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22

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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23

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 evid
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24

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 pro
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25

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
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26

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 c
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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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28

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 multinaz
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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 multinaz
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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 advantag
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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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33

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 fina
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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.<br>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 g
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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,
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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
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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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Made available in DSpace on 2015-12-03T18:35:27Z (GMT). No. of bitstreams: 1 Edna_Yayoi_Hirakawa_Goto.pdf: 1328958 bytes, checksum: c06d679ea677ec5c4c70093c003e5a41 (MD5) Previous issue date: 2013-08-31<br>The 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 or
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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 responsiv
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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
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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).<br>Mini Dissertation (MBA)--University of Pretoria, 2020.<br>pt2021<br>Gordon Institute of
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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 neg
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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.<br>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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46

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 c
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47

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 perspect
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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
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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: Koncerne
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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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