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1
Wübben, Bernd. « German mergers & ; acquisitions in the USA transaction management and success / ». Wiesbaden : Dt. Univ.-Verl, 2007. http://dx.doi.org/10.1007/978-3-8350-9469-7.
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Wubben, Bernd. « German mergers & ; acquisitions in the USA transaction management and success / ». Wiesbaden : Dt. Univ.-Verl, 2006. https://www.lib.umn.edu/slog.phtml?url=http://www.myilibrary.com?id=134436.
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Wübben, Bernd. « German mergers & ; acquisitions in the USA : transaction management and success / ». Wiesbaden : Dt. Univ.-Verl, 2006. http://www.myilibrary.com?id=134436.
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Hoffmann, Nils. « German buyouts adopting a buy and build strategy key characteristics, value creation and success factors / ». Wiesbaden : Deutscher Universitäts-Verlag, 2008. http://dx.doi.org/10.1007/978-3-8349-9634-3.
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Hoffmann, Nils. « German buyouts adopting a buy and build strategy : key characteristics, value creation and success factors / ». Wiesbaden Gabler, 2005. http://d-nb.info/982686277/04.
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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/.
Texte intégralRésumé :
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.
7
Tüselmann, H.-J., Frank McDonald et R. Thorpe. « The emerging approach to employee relations in German overseas affiliates : A role model for international operation ? » Elsevier, 2006. http://hdl.handle.net/10454/2594.
Texte intégralRésumé :
In light of current changes in the German industrial relations¿ landscape and the wider and deeper integration of German
multinationals into the world economy, this study investigates the relative importance of the country-of-origin effect in employee
relations of German affiliates in an Anglo-American setting. The paper addresses important issues that relate to the wider
international business domain. The comparative analysis to US affiliates in the UK and British owned firms points to a distinctively
German flavored hybrid approach that integrates the best practice elements of the US model with the collective orientation of the
German model. This bears a resemblance to an emerging trend in the parent companies¿ home locations. The intra-German analysis
revealed that affiliates of multinationals that face pressures for international integration are at the forefront of this development. The
findings suggest that this might provide a suitable model of international operation for multinationals from strongly institutionalized
countries.
8
Janka, Sebastian Felix. « Control of mergers between newspaper enterprises under South African and German competition law ». Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/50303.
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Thesis (LLM)--University of Stellenbosch, 2005.ENGLISH ABSTRACT: This thesis compares South African and German Competition Law. The focus is the control of mergers between newspaper enterprises. It has to be asked whether special rules should apply to transactions in this field, considering the importance of an unconcentrated, competitive press from an economic and political point of view. It will be shown that South African and German Competition Law are similar in many respects. Both legal systems follow a flexible, primarily economic approach to the consideration of proposed transactions, taking into account a plurality of factors to determine potential detrimental effects of mergers on competition. Moreover, pro-competitive gains and public interest issues are recognised under South African and German law. When it comes to the control of mergers between newspaper enterprises, though, the two legal systems diverge. Only under German Competition Law, are there specific provisions for press mergers. In view of a recently proposed amendment of the German Competition Law, the appropriate form of regulation that is likely to guarantee a free press, will be investigated. It will also be analysed, whether there is a specific need for press regulation in the South African context. Even though there are no special provisions under South African Competition Law, the South African Constitution leaves space for a broader understanding of the freedom of the press. Hence, it will be examined if the South African Constitution obliges the state to enact particular laws to protect press-plurality. Moreover, it will be analysed if the South African Competition Act should be interpreted in a manner that would promote plurality of the press. In the view of the eminent role of the press for a democratic society, it will be argued in this thesis, that there is a particular need for media regulation. Notably the significant levels of concentration in both German and South African press markets raise concerns as regards the protection of a free and pluralistic press. It will be shown that there are different foreign approaches to maintaining and promoting freedom of the press and it will be suggested that South Africa recognises a need for more press-specific regulation in the future.
AFRIKAANSE OPSOMMING: Hierdie verhandeling vergelyk Suid-Afrikaanse en Duitse mededingingsreg. Dit is gefokus op beheer oor persondernemings. Die vraag word gevra of spesiale reëls van toepassing behoort te wees op transaksies in hierdie sektor, indien die politieke en ekonomiese belang van 'n ongekonsentreerde en mededingende pers in ag geneem word. Dit word uitgewys dat Suid-Afrikaanse en Duitse mededingsreg in vele opsigte soortgelyk is, wat die regulering van samesmeltings betref. Beide regsstelsels volg 'n buigsame, hoofsaaklik ekonomiese benadering tot die oorweging van 'n transaksie. Beide neem 'n veelheid van faktore in ag om te bepaal of 'n transaksie moontlik negatiewe gevolge vir mededinging het. Verder word pro-mededingende en publieke belangsaspekte in beide die Suid- Afrikaanse en Duitse reg in ag geneem. In die geval van 'n samesmelting tussen koerantondernemings verskil die twee sisteme egter. Die Duitse reg het spesiale reëls vir samesmelting van sulke ondernemings. In die lig van wysigings wat onlangs aan die Duitse mededingsreg voorgestel is, word geskikte vlakke van regulering van die pers, wat nodig is om 'n vrye pers te waarborg, ondersoek. Aandag word geskenk aan die vraag of daar'n behoefte is aan regulering van die pers in die Suid-Afrikaanse omgewing. Alhoewel die Suid-Afrikaanse Grondwet nie spesiaal daarvoor voorsiening maak nie, laat die Grondwet plek vir 'n wyer begrip van persvryeid. Dus word vasgestelof daar 'n plig op die staat is om wetgewing in te voer wat die staat dwing om perspluralisme te beskerm. Verder, word bepaal of die Suid-Afrikaanse Mededingingswet op so 'n wyse interpreteer kan word dat dit perspluralisme sal bevorder. In die lig van die sentrale rol vir 'n vrye pers in 'n demokratiese samelewing, word geargumenteer dat, daar 'n spesiale behoefte aan reguleringvan die media is. Die hoë vlakke van konsentrasie in beide die Duitse en Suid- Afrikaanse persmarkte skep besorgheid oor die beskerming van 'n vrye en pluralistiese pers in hierdie lande. Dit word aangetoon dat daar verskillende benaderings tot die beskerming en bevordering van 'n vrye pers in ander lande is en daar word voorgestel dat Suid-Afrika 'n behoefte aan meer spesifieke reëls vir regulering van die pers erken.
9
Bergfeld, M. M. H. « Global innovation leadership of German technology corporations : towards a practical guide for the strategic development of worldwide innovation competence ». Thesis, University of Manchester, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.510136.
Texte intégralRésumé :
This thesis is about the project-specific application of intra-company innovation networks to enable leadership of German technology corporations in the global race for innovation. It analyses the influence of market- and technology-related complexity on knowledge and technology transfers between German headquarters and foreign subsidiaries. So far, neither the public nor the academic domain have applied this perspective when discussing R&D internationalisation and the role of foreign subsidiaries for innovation competence. However, both complexity dimensions provide important insights regarding the potentials and limitations of R&D internationalisation by German technology corporations. Firstly, a conceptual framework of dynamic intra-company innovation networks is developed: From an organisational point of view, it combines existing concepts of R&D internationalisation, exploration and exploitation of knowledge and technology, and corporate innovation competence. From a strategic point of view, it introduces the dynamics of innovation along technology lifecycles (i. e. from system to product to process and service-related innovation) as explanation for market- and technology-related complexity. Both complexity dimensions are seen as potential contingency factors for the structure of intra-company innovation networks. Secondly, the conceptual model is applied to ten case studies in three German corporations from the automotive, semiconductor and electronics industries. Each case study represents a different strategic setting - i. e. technology lifecycle position and complexity profile. This perspective is matched with a description of the respective network approaches. Thus, the dynamic distribution of roles, responsibilities and innovation competence between the German headquarters and peripheral entities for various innovation project settings is explained. 50 additional expert interviews are drawn upon for further detail. In essence, it is found that the changing foci of innovation along the underlying technology lifecycles (from system to product to process to service-related innovation) give rise to different market- and technology-related complexity settings. These influence the application of centralised, integrated or decentralised innovation networks with different knowledge and technology transfer modi. A shift of innovation competence from central to peripheral entities is recognised over time: Competence for radical, architectural and systemic innovation largely continues to reside in German headquarters while incremental, component- and service-oriented innovation is becoming a domain of foreign subsidiaries. Additionally, the continued growth of the emerging economies gives rise to increasing innovation capability in the periphery. It nurtures stronger roles of subsidiaries from these high-growth markets for corporate innovation in the future. In summary, single corporations turn to simultaneously orchestrating multiple innovation networks as the diffusion of technology quickens and new peripheral centres of innovation competence evolve. Herein, actively recognising where the respectively needed innovation competences are located and consciously managing international knowledge and technology transfers within firms can be expected to become a key challenge to maintain the `Global Innovation Leadership' claim of German TNCs in the future.
10
Nix, Petra. « The role of institutional investors in corporate governance : evidence from German corporations : how corporate managers in German listed companies experience the role of institutional investors in corporate governance : an empirical study ». Thesis, University of Surrey, 2012. http://epubs.surrey.ac.uk/792199/.
Texte intégralRésumé :
Corporate governance has emerged as a decisive business issue. Less corporate governance research is undertaken in civil law countries like Germany. In this thesis, the role of institutional investors in Germany is studied with the aim of providing an answer to the following research question: What role do independent institutional investors play in the corporate governance of listed German companies? This study follows an inductive qualitative research approach. The research model is based on six variables - board oversight, board nomination, identifying weaknesses, making recommendations, introducing changes in corporate strategy and exercising institutional power - to determine the role of institutional investors and to provide answers. Overall, the results show that the participants of the research study experience the role and responsibilities of institutional investors in the German two-tier corporate governance system as weak to medium across all six variables. The handling of recommendations from institutional investors to companies is not structured or executed in a systematic way by the study participants. The results indicate that the interviewees are convinced that institutional investors could be valuable partners in strengthening and improving corporate governance. They can play a role in corporate governance and can add value because they have a good understanding about the strategy and business model of the companies, expertise in research & analysis as well as a good sector expertise. However, the type of institutional investor matters in corporate governance. The strongest players are private equity and hedge funds. The weakest players are endowments and insurances. The most common company situations when institutional investors prompt change are underperformance, special companysituationsicrisis, corporate finance issues and management remuneration. The majority of the study participants expect a higher shareholder engagement in the future. Most of them have a positive point of view about the future role of institutional investors in corporate governance. III R The managerial implications of this study are that the investor relations function is well established and the programmes are sufficiently executed in German companies. Communication is the most appropriate measure. However, other typical and presumably more powerful measures like use of voting rights, engagement in the AGM, regular contact to the members of the supervisory board, taking a seat in the supervisory board, owning a meaningful company stake and collaboration with other shareholders seem to play a minor role. There is still potential for institutional investors to improve their role in corporate governance in German companies. In order to improve their influence in corporate governance institutional investors need to be prepared to pursue an escalation strategy. This encompasses for example to increase their stake to a meaningful and powerful level and/or they need to collaborate effectively and systematically with other shareholders to increase their acceptance vis-a-vis the company and to .ask for a seat in the supervisory board. However, such an approach also needs a strong long-term commitment and investment perspective as well as an attitude that also considers the long-term interests of the company. It can be concluded that institutional investors with a high level of expertise can contribute to the widely discussed improvement of the competence and independence of German supervisory boards. Important prerequisites of institutional investors to play a role in corporate governance are no conflict of interest and a sufficient sector expertise. Therefore, disadvantages like conflict of interest and lack of expertise have to be addressed properly. The results from this research can be used to draw lessons for (1) members of supervisory boards, members of the management board (in particular CEOs, and CFOs), as well as investor relations officers of listed companies, who want to improve governance and the relationship with their institutional shareholders; (2) institutional investors who want to enhance their engagement in their portfolio companies; and (3) standard setters like institutions and commissions that want to improve corporate governance.
11
Mossmann, Jannis. « Corporate social responsibility in the modern world-system - a case study of German Automobile Corporations’ social and environmental responsibilities in South Africa ». Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/4231.
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Mitchell, Anthony. « A comparison of the offshoring and outsourcing strategies of German and UK multinational companies : a critical engagement with the 'varieties of capitalism' perspective ». Thesis, University of Hertfordshire, 2015. http://hdl.handle.net/2299/16330.
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The aim of this research is to examine the extent to which the offshoring and outsourcing practices in Multinational Corporations, when the headquarters are registered and located in either the UK or Germany; are embedded in the institutional contexts of their respective home countries. There are six research questions relating to differences in approach and choice of location, ownership and coordination, employment practice, cultural proximity, trade union influence and finally the extent of re-shoring. These are primarily assessed through the 'varieties of capitalism' perspective. A comparative case study approach has been adopted with a focus on two sectors; airlines and engineering; in each case a major UK and German organisation are compared. Fourteen in-depth, semi-structured interviews took place in both the home countries and overseas locations in Europe, India and Asia. The sample size is small, however, each was with a senior executive and the transcripts revealed 'rich data' for compiling the case studies and answering the research questions. The contribution to original thinking is a conceptual framework posited by proposing a taxonomy to analyse the relationship between coordinated and liberal market economies and the components of the offshoring and / or outsourcing process. Reference is made to theory drawn from the resource based view, global production networks, dynamic capabilities, embeddedness as well as varieties of capitalism to focus on competences, spatial dimensions and power. It is this collective approach that is considered to be novel. Qualitative analysis is deployed to re-construct the actual framework for each industry sector. Constructs (Reichertz, 2004) combining abduction, deduction and induction are used to develop propositions that lead to conclusions. The similarities between the two UK companies and the two German companies confirms the usefulness of the taxonomy and allows for its extension to other firms and sectors. Key findings and conclusions from the two case studies are that German organizations are less inclined to outsource (in both sectors) preferring to reduce costs and retain control through captive offshoring. The UK businesses were less risk adverse and more flexible and agile in their sourcing policies. There was evidence that the UK companies regarded outsourcing and offshoring as options for closer co-operation that may lead to strategic alliances and mergers or acquisition. The relationships with trade unions/works council was also found to be very different, with a reluctance by management in Germany to progress radical initiatives. Other differences in terms of autonomy and division of labour were found. From an institutional perspective the German CME's cases were less able to deploy outsourcing and offshoring strategies with the degrees of freedom that the UK LMEs typically enjoyed. CMEs are constrained by their policies, interconnectedness and style of working. A number of ambiguities are highlighted. The thesis argues that the outsourcing and offshoring practices are embedded to a high degree in the institutional practices of the home countries. Finally, the empirical novelty lies in the 'rich data' generated by valuable insights from the senior executive interviewees to which the researcher was privileged to have access.
13
Blumberg, Sandra [Verfasser], Dominic [Gutachter] Busch et Hartmut [Gutachter] Schroeder. « There is nothing that can replace a personal relationship - Practicing Intercultural Competence in German Multinational Corporations in Australia / Sandra Blumberg ; Gutachter : Hartmut Schroeder , Dominic Busch ». Frankfurt (Oder) : Europa-Universität Viadrina Frankfurt, 2017. http://d-nb.info/1126967424/34.
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Blumberg, Sandra Verfasser], Dominic [Gutachter] [Busch et Hartmut [Gutachter] Schroeder. « There is nothing that can replace a personal relationship - Practicing Intercultural Competence in German Multinational Corporations in Australia / Sandra Blumberg ; Gutachter : Hartmut Schroeder , Dominic Busch ». Frankfurt (Oder) : Europa-Universität Viadrina Frankfurt, 2017. http://nbn-resolving.de/urn:nbn:de:kobv:521-opus4-2374.
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Danzinger, Georg, et Katharina Reichmann. « How does the CSR engagement of CEO’s relate to TBL performance under the condition of a decentralized organizational structure ? : An example of the largest German stock-listed corporations ». Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-19604.
Texte intégralRésumé :
Recently there has been a broad discussion with regards to Corporate Social Responsibility, its general purpose, and how it is publicly disclosed. The responsibilities for the engagement in CSR activities have been primarily vested with the CEO of organizations. Previous studies suggested an existing link between CEO’s CSR Engagement and TBL Performance. The dissertation aimed to explore the relationship between the CEO’s CSR Engagement and TBL Performance and to investigate the role of a decentralized organizational structure in this relation. A quantitative research approach in the form of archival data was carried out to measure CEO CSR Engagement and Decentralization of the 50 largest German stock-listed corporations by analyzing annual financial reports. Also, to measure total TBL Performance, media disclosure of the 50 largest German stock-listed corporations in the German newspaper Handelsblatt was analyzed. The results of the study showed that increased levels of the aspect Stakeholder Responsibility (a component of CEO CSR Engagement) positively impacted TBL Performance. Also, the study results indicated that a low level of Decentralization positively moderated the relationship between the aspect External Risk and Engagement (a component of CEO CSR Engagement) and TBL Performance. The dissertation extends already existing CEO leadership literature and measures organizational sustainability performance based on the concept of the Triple Bottom Line. Also, the application of organizational structure of Decentralization as a moderator between CEO CSR Engagement and TBL Performance contributes to already existing literature. By applying factor analysis to the CEO CSR related aspects to objectify the gathered data, this dissertation contributes methodologically.
16
Gouws, Stephanie. « A study on the cultural adjustment of the domestic partners of German expatriates in the Nelson Mandela Bay automotive industry ». Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/1540.
Texte intégralRésumé :
This study explores the cultural adjustment of the domestic partners of German expatriates working in the Nelson Mandela Bay automotive industry of South Africa. The data was collected by distributing pre-interview questionnaires to the participants and conducting in-depth interviews with them. Grounded theory was used in the data collection and analysis and an auto-ethnographic approach was employed, allowing for reflexivity. The findings suggest that the expatriated domestic partners did not necessarily experience much difficulty in adjusting to South African culture as they did, for example, adjusting to not being able to work for the duration of their stay. The research has also shown that the unmarried domestic partners of expatriate employees are at a disadvantage compared to their married counterparts; receiving less assistance from the companies of their partners. Based on the findings, it has been recommended that companies refine and streamline the assistance they offer to the domestic partners of their expatriate employees, providing all domestic partners with the same pre-departure training and entitling them to the same benefits.
17
Litz, Stefan A. « Images of the transnational corporation : sensemaking by German managers ». Thesis, London School of Economics and Political Science (University of London), 2010. http://etheses.lse.ac.uk/3020/.
Texte intégralRésumé :
This thesis discusses images of the Transnational Corporation (TNC) based on Bartlett/Goshal's (1989; 1998) proposal to consider the TNC as a particular type of supranational business organizations. The thesis tackles the question: are TNCs perceived by people working for large supranational organizations to be conceptually distinctive from other types of such organizations. For this purpose, several semi-structured interviews were conducted with managers working in Germany for two large corporations, i.e. DaimlerChrysler and Accenture. Interviewees had been challenged to make sense of the idea that their corporation is considered to represent the TNC rather than any other type of supranational corporation. The results of these sensemaking processes (Weick 2000) are compared and contrasted with Bartlett/Goshal's (1989; 1998) conceptualization of the TNC. In addition to highlighting key characteristic attributes of the two companies featuring similarities with Bartlett/Goshal's (1989; 1998) conceptualization of the TNC, important differences have been outlined. The results triggered the development of a typology of subtypes of TNCs, which is proposed in this thesis as the result of conceptual generalization (Yin 2003) from the case studies. The thesis also highlights the differences between the TNC sub-types employing Ritzer's (2003; 2004) conceptual distinction of "grobalization" and "glocalization" processes and Hollingsworth (1991; 1996) distinction between monitoring and support networks. Finally, the thesis discusses Morgan/Kristensen's (2009) suggestion to employ the metaphor of the "court-society" (Elias 1983) in order to generate a particular image of the TNC with the two studied cases and the proposed typology of TNC sub-types.
18
Suppan, Susanne. « Entrepreneurial spirit versus bureaucratic control : differences and tendencies of convergence between the American and German systems of corporate governance ». Thesis, McGill University, 2002. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=78230.
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The question of how to best organize the governance structure of corporations in order to reconcile the various interests involved in a corporation has a long history. Legal and economic scholars from around the world have debated the issue since 1937, the year economists Adolf A. Berle and Gardener C. Means identified the agency cost problem inherent in the structure of the modern corporation (i.e. the separation of control from ownership rights).Nowadays this debate has gained an added dimension. The consequences of the increasing globalization of economies raise the question as to whether this will also lead to the harmonization of national systems of corporate governance.
More particularly, this thesis analyses the possibility and consequently the direction of convergence between the German and the American system of corporate governance, despite significant differences in their structure, mechanisms and more generally, in the micro and macroeconomic environment.
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Twehues, Jennifer Elisabeth. « Exploring the management of corporate reputation in Germany's business environment ». Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/49961.
Texte intégralRésumé :
Thesis (MBA)--Stellenbosch University, 2004.Some digitised pages may appear illegible due to the condition of the original hard copy
ENGLISH ABSTRACT: Since the 1990's researchers have been adding different perspectives to the phenomenon of corporate reputation and its management (Fombrun, 2002a: x; Gotsi & Wilson, 2001: 99). To some extent, the growing attention paid to this topic has come from a consciousness about prevailing trends in the current business landscape, such as the ongoing globalisation, the proliferation of media, the public's new focus on transparency and social responsibility, as well as an avalanche of corporate crises. Yet, besides leading to an unfortunately high fragmentation of the study subject in the academic area, a result of this rapidly increasing interest seemed to be a lack of practitioner's knowledge about the nature, potential, and practical implication of this new management issue (Abratt, 2001: 368). With the general aim to examine this assumed gap between reputation theory and practice, this empirical study therefore presents a preliminary attempt to explore how corporate reputation is approached in real business life. It focuses on the German business environment and seeks to investigate companies' current understanding of corporate reputation, as well as their moves towards fostering and protecting it. To be able to explore corporate reputation management in this particular business environment, the study uses a qualitative research design, for which a range of in-depth interviews are conducted with 18 managers of German companies. The results of this empirical research reveal how German companies understand, value, and approach the issue of reputation and its management. Examining the responses, it becomes evident that, although German companies attach high importance to the reputation issue, even with regard to a strategic consideration, they demonstrate a less specific and less pro-active approach when putting reputation management into practice. After all, this research project informs academics about areas in reputation management that still require theoretical underpinning, whereas practitioners can gain unique insights into what the current reputation management practice looks like and how it could possibly be improved. Thus, the ultimate value of this study stems from providing a bridge which enables these two groups to learn from and move towards one another.
AFRIKAANSE OPSOMMING: Navorsers het sedert die 1990s verskillende bydraes met betrekking tot die begrip, die reputasie van 'n maatskappy en die bestuur daarvan, gemaak (Fombrun, 2002a: x; Gotsi & Wilson, 2001: 99) Die groeiende belangstelling in hierdie onderwerp het tot 'n mate te doen met die bewuswording van heersende tendense in die sake-omgewing: toenemende globalisering; groei van die media; die publiek se aandrang op deursigtigheid en sosiale verantwoordelikheid; sowel as 'n stortvloed van korporatiewe krisisse. Tog, benewens die feit dat hierdie belangstelling tot die ongelukkige verbrokkeling van die studie-onderwerp op akademiese gebied lei, volg daar ook 'n gebrek aan praktiese kennis aangaande die aard, potensiaal en praktiese implikasies van hierdie nuwe bestuursgeskilpunt (Abratt, 2001: 368). Die doel van hierdie studie is om ondersoek in te stel na die veronderstelde gaping tussen die teorie en praktyk van reputasie-bestuur. Hierdie empiriese studie behels 'n voorlopige ondersoek na die hantering van 'n maatskappy se reputasie in die sake-wêreld. Dit fokus op die sake-omgewing in Duitsland en doen ondersoek na maatskappye se huidige opvattings oor korporatiewe reputasie sowel as die pogings wat deur maatskappye aangewend word om sodanige reputasie te bevorder en te beskerm. Die studie gebruik 'n kwalitatiewe ondersoekmetode in 'n poging om die bestuur van die korporatiewe reputasie in hierdie spesifieke sake-omgewing te ondersoek. Daar is gebruik gemaak van 'n aantal in-diepte onderhoude wat met 18 bestuurders van Duitse maatskappye gevoer is. Die bevindings van hierdie empiriese ondersoek dui aan hoe Duitse maatskappye die kwessie van maatskappy-reputasie, en die bestuur daarvan, begryp, na waarde skat, en benader. 'n Ontleding van die respondente se terugvoer lewer stawende getuienes dat, alhoewel hulle baie waarde heg aan die kwessie van reputasie, selfs met betrekking tot strategiese oorwegings, Duitse maatskappye 'n minder gedefinieerde en minder pro-aktiewe benadering volg sover dit die praktiese bestuur van reputasie betref. Ten slotte word bydraes gemaak ten opsigte van die akademiese kennis in die veld van reputasie-bestuur wat steeds mank gaan aan 'n teoretiese onderbou, terwyl die praktiese veld unieke insigte met betrekking tot huidige praktyke in reputasie-bestuur, en hoe dit verbeter kan word, bykry. Die uiteindelike waarde van die studie lê daarin dat dit kennis verskaf wat hierdie twee groepe bymekaar kan laat leer, en nader na mekaar kan laat beweeg.
20
Schlag, Jenny Melanie. « Tort law liability of directors and officers towards third party creditors : a comparative study of common and civil law with special focus on Canada and Germany ». Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=81234.
Texte intégralRésumé :
Where individuals standing outside of the corporation have been harmed by the acts of one of its directors or officers, the question becomes whether they have only a claim against the corporation or whether they may have also a personal claim against the executive inflicting the harm on them.The issue of how far it should be possible to hold directors and officers personally liable for tort has been a contested one and even courts within one and the same jurisdiction provide different solutions. On the one hand, there is the general basic principle that individuals causing harm to others should be held responsible. On the other hand, the fact that directors and officers act as agents on behalf of the corporation might call for an exception to this basic tort law principle.
This thesis will compare the solutions proposed by Common law (with focus on the law of Ontario) and German law as an example of a Civil law jurisdiction. An attempt will be made to see in how far the proposed solutions are consistent with legal principles like the separate legal entity of the corporation and the concept of limited liability as well as with arguments related to economic efficiency.
21
Armbruester, Thomas Friedrich. « The German corporation : an open or closed society ? ; an application of Popperian ideas to organisational analysis ». Thesis, London School of Economics and Political Science (University of London), 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.312773.
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Armbruster, Thomas Friedrich. « The German corporation : an open or closed society ? : an application of Popperian ideas to organizational analysis ». Thesis, London School of Economics and Political Science (University of London), 1999. http://etheses.lse.ac.uk/2619/.
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In this thesis, Karl Popper's paradigm of openness and closure is employed in order to investigate organisational culture in German corporations with respect to three issues: (1) whether organisational culture tends to correspond to or contradict the pattern of peer-group, or concertive, control that has recently been identified in organisations; (2) to what extent organisational cultures in Germany match German national culture; and (3) how German corporations react to the dilemma of being constrained by the extremes of openness and closure. In doing so, the position of German corporations are identified in relation to the concepts of openness and closure. With regard to the first issue, the current discourse on concertive control in critical organisation studies is outlined, and fourteen German manufacturing companies are investigated employing a questionnaire. Two broad clusters of organisational cultures are identified and it is concluded that one cluster matches the pattern of concertive control, whereas the other does not. With regard to the second issue, German national culture is outlined on the basis of secondary sources. Drawing on the organisational cultures identified, it turns out that they considerably correspond to national culture. With respect to the third issue, two kinds of company-internal differentiation, interfunctional and interdimensional, are investigated as possible mechanisms of reacting to the dilemma. Interdimensional differentiation is ascertained to be the preferred strategy. The question of whether German corporations tend towards openness or closure is answered by referring to the two identified clusters of organisational culture. One cluster has considerable traits of closure, whereas the other is more open.
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Seehawer, Thorsten. « Social networks in boardrooms patterns and performance implications of interlocking directorates in Germany ». Köln Kölner Wiss.-Verl, 2009. http://d-nb.info/991727800/04.
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Kreymborg, Dorothea. « Going private with public concern : a comparative study of going private techniques under Canadian and German law ». Thesis, McGill University, 2003. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=80934.
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It is the objective of this comparative thesis to analyze how Canadian and German legislators have addressed the compromise between minority shareholder protection and flexibility in the regulation of going private transactions. The structure of this study follows the distinction between indirect and direct-methods that are available to a controlling shareholder who sets out to eliminate minority shareholder participations in order to become the exclusive shareholder of a corporation. In fact, both jurisdictions under consideration provide for a complex regime of corporate and securities law to govern going private transactions. The interplay of corporate and securities law produces a typical regulatory conflict between the goals of shareholders as opposed to investor protection on the one hand, and the purpose of a flexible corporate law regime and efficient capital markets regulation on the other hand. This comparative analysis evidences the respective advantages and disadvantages of the Canadian and German regimes and provides for regulatory prescriptions that result from the comparison.
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Bolz, Steffen. « The different phases of the leveraged buyout of the Cognis group' ». Thesis, Stellenbosch : Stellenbosch University, 2005. http://hdl.handle.net/10019.1/50480.
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Thesis (MBA)--Stellenbosch University, 2005.ENGLISH ABSTRACT: This study project explains the theory of Leveraged-Buy-Outs and describes the different financial tools than can be used. Special emphasis is laid in the capital structure of a Leveraged-Buy-Out and its impact on the return for the investor. The theory is then put in perspective by giving insight in the case study of the Cognis Group, a speciality chemicals company, based in Germany. It was sold to Private Equity companies in 2001 and since then underwent various refinancing including the issuing of High Yield Bonds and the issuing of Payment-In-KindNotes.
AFRIKAANSE OPSOMMING: Die teorie rakende gehefboomde bestuuroornames en die gebruik van verskillende finansiele instrumente by bestuursoornames word in hierdie werkstuk beskryf. Klem word gelê op die impak wat 'n verandering in die kapitaalstruktuur van die maatskappy op die belegger kan hê as gevolg van 'n gehefboomde bestuursoorname. Die teorie word toegelig deur te vervvys na die Cognis Groep maatskappye in Duitsland as gevallestudie. Die maatskappy het 'n bestuursoorname ondergaan in 2001 asook verskeie veranderinge in die kapitaalstruktuur daarna waar onder andere gebruik gemaak was van lae gehalte effekte.
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Hirt, Hans C. « The enforcement of directors' duties in Britain and Germany : a comparative study with particular reference to large companies / ». Oxford [u.a.] : Lang, 2004. http://www.gbv.de/dms/spk/sbb/recht/toc/383089581.pdf.
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Hanisch, Alexandra. « The use of defensive measures in hostile takeovers : a comparative study of takeover regulation in the US, the UK, Canada, the EU and Germany ». Thesis, McGill University, 2002. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=78216.
Texte intégralRésumé :
This Master's Thesis is a comparative study of the regulation of defensive measures in hostile takeovers. It consists of two main parts: In the first, the subject is approached from a theoretical point of view. The relevant factors for the regulation of defensive measures are outlined and analysed, followed by a discussion of the different ways of drafting such rules. This part concludes with a proposition concerning the most favourable form and content of a regulation. The second part describes hostile takeover regulation in the US, the UK, Canada, the EU and Germany, showing the diversity in that field of regulation in practice and the underlying reasons. It highlights and assesses the characteristics of each country and its regulation in the light of the considerations made in the first part, and provides an outlook concerning the future development of the regulation of defensive measures in hostile takeovers.
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Eyck, Tobias Albert Ten. « A Cross-national Study of Attitudes and Group Labeling : Multinational Corporation (MNC) Workers in Canada, Brazil, and West Germany ». PDXScholar, 1994. https://pdxscholar.library.pdx.edu/open_access_etds/4840.
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Many studies concerning multinational corporations {MNCs) are replete with theoretical models and case studies that treat MNCs as stand-alone entities. Very little time and effort is given to understanding the context in which MNCs operate. This context includes not only the fact that MNCs transcend national boundaries (political as well as geographical), but also the meaning of work and being part of a multinational work force for those employed within MNCs. This thesis is an effort to elucidate how the political/societal/cultural contexts of different host countries affect the attitudes of those workers most directly involved with foreign-owned MNCs. By shifting the focus from the MNC to the political/societal/cultural environment of host countries, foreign-owned MNCs can be compared across national boundaries (foreign-owned MNC workers from three different countries are compared in this thesis -- Canada, Brazil, and West Germany). Finally, by grounding the workers' attitudes within social identity theory, divergent attitudes between the workers from the different countries are not only explained, but expected as well.
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Haddock-Millar, Julie, Chandana Sanyal et Michael Müller-Camen. « Green human resource management : a comparative qualitative case study of a United States multinational corporation ». Taylor & ; Francis, 2015. http://dx.doi.org/10.1080/09585192.2015.1052087.
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This article explores the ways in which a multinational company approaches green human resource management (HRM) in its British, German and Swedish subsidiaries. The authors analyse the similarities and differences in Green HRM approaches in these three European subsidiaries of a US restaurant chain. This enables the comparison of Green HRM practices and behaviours, and considers the factors that influence the subsidiaries in this particular domain. Therefore, this research addresses the current lack of international comparative research in the field of Green HRM. The methodological approach is a multi-case study with 50 participants, using semi-structured interviews and focus groups. The results present evidence of proactive environmental management, reflected through a range of operational and people-centred initiatives across the three European countries. Although there is an overarching commitment to environmental sustainability, the positioning and alignment of the environment and HR function differ amongst the subsidiaries, as does the way in which the subsidiaries choose to engage the workforce in environmental sustainability. The study identified a number of factors that explain the differences in approaches including, amongst others, strategic and performance drivers and cultural dimensions, such as relationships with key stakeholders.
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Royle, Tony. « Globalisation, convergence and the McDonald's Corporation : industrial relations and the multi-national enterprise in Germany and the UK, a comparative study ». Thesis, Nottingham Trent University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.363334.
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Takei, Ayaka. « The Jewish people as the Heir : the Jewish successor organizations (JRSO, JTC, French Branch) and the postwar Jewish communities in Germany / ». Electronic version of summary Electronic version of examination, 2004. http://www.wul.waseda.ac.jp/gakui/gaiyo/3837.pdf.
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Dragendorf, Julian [Verfasser]. « Partial stock acquisitions by new institutional investors in public corporations and their valuation consequences : an empirical study on corporate governance in Germany / Julian Dragendorf ». Berlin : Freie Universität Berlin, 2012. http://d-nb.info/1027308325/34.
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O'Reilly, Declan. « IG Farbenindustrie A.G., Interhandel and General Aniline and Film Corporation : a problem in international political and economic relations between Germany, Switzerland and the United States, 1929-1965 ». Thesis, University of Cambridge, 1998. https://www.repository.cam.ac.uk/handle/1810/265424.
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Silva, Lisiane Vasconcellos da. « A comunicação e a responsabilidade socioambiental da Gerdau e da Vale nos portais corporativos : possibilidades de legitimação da identidade, imagem e reputação ». Pontifícia Universidade Católica do Rio Grande do Sul, 2011. http://hdl.handle.net/10923/2225.
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Previous issue date: 2011This study addresses issues related to communication and social and environmental responsibility found in the discourses of corporate portals, as one of the means for legitimatizing the identity, image and reputation of the companies Gerdau and Vale. Therefore, in conducting this research, we established as goals to understand how the discourses on social and environmental responsibility are presented in the corporate portals of Gerdau and Vale; analyze how the phrases/words social and environmental responsibility are being appropriated in the discourses available on the portals of the Organizations under study; and the possible relationship between these discourses and the legitimization of the identity, image and reputation of these Organizations. As far as the method and performing the analysis, we chose the Complexity Paradigm and its dialogic, recursive and holographic principles, of Edgar Morin, and the Discourse Analysis, of Charaudeau (2007; 2008). With regard to the main moments/phases of the research, we first conducted a theoretical-conceptual review and, by studying the concepts on social and environmental responsibility, we identified phrases/words that predominate in the definitions developed by the main authors studied. In the second moment/phase, we devoted ourselves to “(re)learn” about the Gerdau and Vale Organizations, through their portals. In the third moment/phase, we used the deconstruction and (re)construction proposal of the portals being studied, involving, mainly, the concepts of Nielsen and Thair (2002), referring to Usability Categories and Guidelines. The fourth moment/phase sought to understand the discourses on social and environmental responsibility, as well as the possible occurrence (or not) of evidence of any relationship between the intent of these discourses and the legitimization of the identity, image and reputation of these Organizations. We believe that, based on the different deconstructions and (re)constructions performed in this research and the studies related to the theoretical concepts that were revisited, that Gerdau and Vale are seeking to legitimize their identity, image and reputation through the discourses on social and environmental responsibility, found on their corporate portals.
Este estudo aborda as questões relacionadas à comunicação e à responsabilidade socioambiental presentes nos discursos de portais corporativos, como uma das possibilidades de legitimação da identidade, imagem e reputação das organizações Gerdau e Vale. Assim, para a realização desta pesquisa, estabelecemos como objetivos compreender como os discursos sobre responsabilidade socioambiental são apresentados nos portais corporativos da Gerdau e da Vale; analisar como as expressões/palavras responsabilidade socioambiental estão sendo apropriadas nos discursos disponibilizados nos portais pelas Organizações pesquisadas; e discutir as possíveis relações entre esses discursos com a legitimação da identidade, da imagem e da reputação dessas Organizações. Quanto ao método e a condução da análise, optamos pelo Paradigma da Complexidade e seus princípios dialógico, recursivo e hologramático, de Edgar Morin, e a Análise do Discurso, de Charaudeau (2007; 2008). No que se refere aos principais momentos/movimentos da pesquisa, primeiramente, realizamos a revisão teórico-conceitual e, ao estudarmos os conceitos sobre responsabilidade socioambiental, identificamos expressões/ palavras que predominam nas definições elaboradas pelos principais autores estudados. Num segundo momento/movimento, nos dedicamos a “(re)conhecer” as Organizações Gerdau e Vale, por intermédio dos seus portais. No terceiro momento/movimento, utilizamos a proposta de desconstrução e (re)construção dos portais estudados, envolvendo, principalmente, os conceitos de Nielsen e Thair (2002), referentes as Categorias e Diretrizes de Usabilidade.O quarto momento/movimento buscou compreender os discursos sobre responsabilidade socioambiental, assim como a possível ocorrência (ou não) de indícios de alguma relação entre a intenção destes discursos com a legitimação da identidade, imagem e reputação destas Organizações. Acreditamos que, com base nas várias desconstruções e (re)construções realizadas nesta pesquisa, e nos estudos relacionados aos conceitos teóricos revisitados, que a Gerdau e Vale, buscam a legitimação da sua identidade, imagem e reputação por meio dos discursos sobre responsabilidade socioambiental, presentes em seus portais corporativos.
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Silva, Lisiane Vasconcellos da. « A comunica??o e a responsabilidade socioambiental da Gerdau e da Vale nos portais corporativos : possibilidades de legitima??o da identidade, imagem e reputa??o ». Pontif?cia Universidade Cat?lica do Rio Grande do Sul, 2011. http://tede2.pucrs.br/tede2/handle/tede/4474.
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Previous issue date: 2011-08-29Este estudo aborda as quest?es relacionadas ? comunica??o e ? responsabilidade socioambiental presentes nos discursos de portais corporativos, como uma das possibilidades de legitima??o da identidade, imagem e reputa??o das organiza??es Gerdau e Vale. Assim, para a realiza??o desta pesquisa, estabelecemos como objetivos compreender como os discursos sobre responsabilidade socioambiental s?o apresentados nos portais corporativos da Gerdau e da Vale; analisar como as express?es/palavras responsabilidade socioambiental est?o sendo apropriadas nos discursos disponibilizados nos portais pelas Organiza??es pesquisadas; e discutir as poss?veis rela??es entre esses discursos com a legitima??o da identidade, da imagem e da reputa??o dessas Organiza??es. Quanto ao m?todo e a condu??o da an?lise, optamos pelo Paradigma da Complexidade e seus princ?pios dial?gico, recursivo e hologram?tico, de Edgar Morin, e a An?lise do Discurso, de Charaudeau (2007; 2008). No que se refere aos principais momentos/movimentos da pesquisa, primeiramente, realizamos a revis?o te?rico-conceitual e, ao estudarmos os conceitos sobre responsabilidade socioambiental, identificamos express?es/ palavras que predominam nas defini??es elaboradas pelos principais autores estudados. Num segundo momento/movimento, nos dedicamos a (re)conhecer as Organiza??es Gerdau e Vale, por interm?dio dos seus portais. No terceiro momento/movimento, utilizamos a proposta de desconstru??o e (re)constru??o dos portais estudados, envolvendo, principalmente, os conceitos de Nielsen e Thair (2002), referentes as Categorias e Diretrizes de Usabilidade. O quarto momento/movimento buscou compreender os discursos sobre responsabilidade socioambiental, assim como a poss?vel ocorr?ncia (ou n?o) de ind?cios de alguma rela??o entre a inten??o destes discursos com a legitima??o da identidade, imagem e reputa??o destas Organiza??es. Acreditamos que, com base nas v?rias desconstru??es e (re)constru??es realizadas nesta pesquisa, e nos estudos relacionados aos conceitos te?ricos revisitados, que a Gerdau e Vale, buscam a legitima??o da sua identidade, imagem e reputa??o por meio dos discursos sobre responsabilidade socioambiental,presentes em seus portais corporativos.
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Paes, Diego Cristovão Alves de Souza. « Transnacionais Brasileiras : análise de incentivos e apoio governamental ». reponame:Repositório Institucional do FGV, 2010. http://hdl.handle.net/10438/7947.
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The general objective of the thesis is to analyze the incentives that transnational corporations have to internationalize its operations; in addition it has as specific objectives to describe the environment in which Brazilian transnational corporations execute their process of international expansion and to identify the policy and governmental agencies that support Brazilian direct investment. To achieve that, the thesis takes into account the emergence of transnational corporations in the international environment, presenting the favorable points of this process for both the corporations and the states, approaching this theoretical matter for the specific case of Brazil. Sequentially, we analyze the external sector of Brazil as well as the rationale behind its transnational corporations and the policy of the Brazilian state. Finally, a multicases qualitative analysis is done regarding the incentives which transnational corporations have to expand its operations internationally.
O objetivo geral desta dissertação é analisar os incentivos encontrados pelas transnacionais brasileiras para internacionalizar suas operações, além de ter como objetivos específicos descrever o ambiente em que as transnacionais brasileiras realizam seus processos de expansão internacional e identificar as políticas públicas e agências governamentais de apoio ao investimento direto brasileiro. Para tal, a dissertação leva em consideração a emergência das transnacionais no ambiente internacional, colocando pontos favoráveis deste processo tanto para empresas quanto para estados, trazendo este aspecto teórico para o caso específico do Brasil. Analisamos então o setor externo do país, bem como a lógica por trás de suas transnacionais e das políticas públicas por parte do estado brasileiro. Por último, é feita uma análise qualitativa multicasos acerca dos incentivos encontrados pelas transnacionais brasileiras para expandir suas operações internacionalmente.
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Dubois, Antonin. « Organiser les étudiants. Mobilisations collectives et formation d'un groupe social (Allemagne et France, 1880-1914) ». Thesis, Paris, EHESS, 2019. http://www.theses.fr/2019EHES0028.
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Cette thèse s’attache à comprendre comment, d’individus rattachés entre eux par une inscription bureaucratique à un établissement d’enseignement supérieur, les étudiants en France et en Allemagne ont pu devenir un groupe social, dont les membres sont reliés entre eux par des organisations, qui cherchent à défendre leurs intérêts et besoins spécifiques. Le tournant des années 1870-1880 marque dans les deux pays un changement majeur, celui d’une autorisation et d’une acceptation grandissante des organisations étudiantes par les pouvoirs publics, tant universitaires et politiques. Ce changement est retracé dans la longue durée, par l’étude des répressions politiques des mouvements étudiants et de la transformation de la relation entre étudiants et État-nation (en construction) depuis le début du XIXe siècle. Ces organisations étudiantes constituent des instances de socialisation. Il s’agit autant pour leurs membres d’acquérir des compétences politiques pratiques, que de compléter leurs cursus universitaires grâce à des conférences ou à des groupes ou encore qu’à renforcer leurs corps par des exercices physiques. Une lutte concurrentielle s’établit entre elles autour d’un grand nombre d’enjeux entre les années 1870/80 et la Première Guerre mondiale, période plus spécifiquement étudiée dans cette thèse : représentation des étudiants, relations avec les pouvoirs publics, insertion dans l’espace urbain universitaire, insertion dans la société élitaire locale et nationale, obtention d’avantages matériels et intellectuels pour les membres, développement d’une sociabilité commune. Par ces concurrences, les étudiants contribuent à la formation d’un espace social qui leur est propre et que nous avons appelé espace des organisations étudiantes. Par l’analyse de cet espace social et par un intérêt constant au rapport des étudiants à la politique et à l’État-nation, il est possible de comprendre comment la place et le rôle des étudiants dans l’université et la société a été transformée au tournant des XIXe et XXe siècles et, partant, comment ils ont pu former un groupe socialThis thesis aims to understand how, from individuals linked through bureaucratic en-rolment at a higher learning institution, students were able to become in France and in Germany, a social group, whose members are bound together by organizations seeking to defend their specific interests and needs. The end of the 1870s and the beginning of the 1880s mark a decisive change in both countries, as public authorities – from the universities as well as from the political powers – increasingly authorize and accept the existence of student organizations. This change is traced over the long term, through the study of political repression of the student movements and of the transformation of the relation between students and the nation-state (in construction) since the beginning of the 19th century. These student organizations are socialization bodies. For their members, it is as much a matter of acquiring practical political competences as it is of completing their university curricula thanks to conferences or working groups or of strengthening their masculine bodies through physical activities. A competitive struggle begins between student organizations around a number of issues between the 1870s and until First World War, the period that is more specifically analysed in this thesis: student representation; relationship with public au-thorities; integration into the university urban space; integration into the local and national elite society; obtaining material and intellectual benefits for the members; developing common sociability forms. Through this competition students contribute to the formation of a social space of their own, and that we have named student organization space. Through the analysis of this social space and through a constant interest in the relationship of students to politics and the nation-state, it is possible to understand how the place and the role of students in university and society was transformed at the turn of the 19th to the 20th century and, therefore, how they could form a social group
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朱肇筠. « The Management and Business Enviornment of German Corporations ». Thesis, 2007. http://ndltd.ncl.edu.tw/handle/06531897271740111092.
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Berke, Alexander Markus. « The impact of downsizing on the profitability of German Corporations ». Master's thesis, 2018. http://hdl.handle.net/10362/53050.
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Tai, Pei-Chun, et 戴珮君. « Empirical Study of the Foreign Exchange Rate Exposure of German Nonfinancial Corporations ». Thesis, 2008. http://ndltd.ncl.edu.tw/handle/49008996594449048968.
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Royle, Tony. « Avoidance Strategies and the German System of Co-determination ». 1998. http://hdl.handle.net/10454/6596.
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NoThis paper is based on a comparative study of the UK and German operations of the McDonald’s Corporation. The main focus of the paper is the interaction between multinational enterprises (MNEs) and the German system of co-determination. Commentators have suggested that industrial relations practices in host countries are particularly difficult for MNE’s to avoid because they are so deeply embedded in societal frameworks. However, there are also opposing global pressures for MNEs to impose their industrial relations practices across national borders in order to transmit ‘best practice’ to their subsidiaries. Ferner and Edwards (1995) suggest that Germany is something of a ‘test case’ for MNEs because of the strength of its legislative underpinning and institutional arrangements. Most analysis on the German system of co-determination has suggested that it is only small and medium-sized firms which avoid or undermine the German system (Lane, 1989). However, evidence brought together in this study suggests that along with other large companies and MNEs of different origins and across different industries, McDonald’s have been able to take advantage of weaknesses in regulation in the German system of co-determination. The paper puts forward a typology of possible ‘avoidance strategies’ within the German system.
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Royle, Tony. « Multinational corporations, employers’ associations and trade union exclusion strategies in the German fast-food industry ». 2002. http://hdl.handle.net/10454/6592.
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NoThis paper focuses on the employment practices of both multinational corporations (MNCs) and large national competitors in the German fast‐food industry, such as Burger King, Pizza Hut, Nordsee, McDonald’s, Churrasco and Blockhaus. The paper poses a number of questions. Have the activities of MNCs affected the employment practices of national companies? Are companies adopting union exclusion policies and if so why and to what extent? Does the “country of origin effect” help explain the activities of MNCs? What changes are evident in workers’ terms and conditions and how effective are statutory systems of employee representation in practice? The findings suggest that Anglo‐Saxon‐based MNCs are more likely to adopt anti‐works council and non‐union policies in the sector, suggesting that MNCs may indeed be able to transfer their management practices across borders, imposing their employer‐based systems with little regard for German institutional arrangements.
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Burbach, R., et Tony Royle. « Talent on demand ? Talent Management in the German and Irish Subsidiaries of a US Multinational Corporation ». 2010. http://hdl.handle.net/10454/6584.
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NoAs the interest in talent management (TM) gathers momentum, this paper aims to unravel how talent is managed in multinational corporations, what factors mediate the talent management process and what computerised systems may contribute to the management of talent. The study employs a single case study but multiple units of analysis approach to elucidate the factors pertaining to the transmission and use of talent management practices across the German and Irish subsidiaries of a US multinational corporation. Primary data for this study derive from a series of in-depth interviews with key decision makers, which include managers at various levels in Germany, Ireland and The Netherlands. The findings suggest that the diffusion of, and success of, talent management practices is contingent on a combination of factors, including stakeholder involvement and top level support, micro-political exchanges, and the integration of talent management with a global human resource information system. Furthermore, the discussion illuminates the utility and limitations of Cappelli's “talent on demand” framework. The main limitation of this research is the adoption of a single case study method. As a result, the findings may not be applicable to a wider population of organisations and subsidiaries. Additional research will be required to substantiate the relevance of these findings in the context of other subsidiaries of the same and other corporations. This paper accentuates a number of practical implications. Inter alia, it highlights the complex nature of institutional factors affecting the talent management process and the potential efficacy of a human resource information system in managing talent globally.The paper extends the body of knowledge on the transfer of talent management practices in the subsidiaries of multinational corporations. The discussion presented herein may engender further academic debate on the talent management process in the academic and practitioner communities. The link between talent management and the use of human resource information systems established by this research may be of particular interest to human resource practitioners.
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Royle, Tony. « Employment Practices of Multinationals in the Spanish and German Quick-Food Sectors : Low-Road Convergence ? » 2004. http://hdl.handle.net/10454/6589.
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NoThis article examines the labour relations practices of multinational corporations (MNCs) in the German and Spanish quick-food service sectors. The demand for greater profitability and lower costs is leading to a greater standardization of work methods across a widening range of food service operators, resulting in the gradual elimination of more expensive, skilled and experienced workers, and an increasingly non-union approach in employee relations practices. The outcome involves increasing standardization, union exclusion, low trust, low skills, and low pay. These sectoral characteristics appear to outweigh both country-of-origin and host-country effects. The findings therefore confirm continuing variation within national industrial relations systems and the importance of sectoral characteristics and organizational contingencies in understanding MNC cross-border behaviour.
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McDonald, Frank, A. Heise et H.-J. Tüselmann. « Employee relations in German multinationals in an Anglo-Saxon setting : Towards a Germanic version of the Anglo-Saxon approach ? » 2003. http://hdl.handle.net/10454/3548.
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NoThis study examines whether German multinationals operating in an Anglo-Saxon setting design their employee relations primarily on the German or the Anglo-Saxon model. The authors¿ cross-sectional comparison with UK-owned firms provides no evidence of a transfer of the current German approach but does point to a distinctive Germanic version of the `high-road¿ variant of the Anglo-Saxon approach. Intra-German analysis shows that this is most pronounced among the types of subsidiaries that are particularly significant for disseminating employment relations innovations across the multinational, but that these also have the highest incidence of collective arrangements and the lowest incidence of the `low-road¿ variant of the Anglo-Saxon approach. In the light of recent reforms in the German industrial relations system, the findings point to an emerging new flexible collective approach with a comprehensive direct employee involvement dimension.
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Kavanagh, Caroline. « Managing and governing in a hybrid German-American corporation : the case of the DaimlerChrysler AG ». Mémoire, 2008. http://www.archipel.uqam.ca/1013/1/M10226.pdf.
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Dans le cadre du débat entre les conceptions convergentes ou dépendantes des trajectoires (path dependency) de la gouvernance d'entreprises, ce mémoire analyse les modifications et les changements ayant eu cours des années 1990 à 2005 au sein de la firme Daimler-Benz Aktiengesellschaft (AG) (devenue en cours de route DaimlerChrysler Corporation). Dans la première section de ce travail, nous soulignons les principales caractéristiques des modèles de gouvernance Anglo-américains (orientés en fonction de la valeur des actionnaires) et de l'Europe continentale (plus axés vers leurs parties prenantes) tout en mettant en lumière les enjeux contemporains entourant les transformations structurelles auxquelles sont soumises les sociétés par actions allemandes. La deuxième section de ce mémoire, focalise sur l'évolution interne de Daimler-Benz AG d'un modèle d'entreprise traditionnel allemand à une entreprise Germano-américaine internationale. Dans cette section, nous étudions également l'impact externe de trois forces marchandes sur la firme allemande soit: le marché dérégulé des capitaux, le marché mondial des produits et services, et le marché émergent des talents de gestion. Au final, notre étude de cas révèle comment, à la suite des pressions des marchés internationaux, les firmes allemandes en sont incrémentalement venues à adopter des principes de gouvernance plus orientés en fonction de la valeur des actionnaires, tout en maintenant certaines caractéristiques importantes du système de gouvernance pour les parties prenantes.
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Royle, Tony. « The Reluctant Bargainers : McDonald’s, Unions and Pay Determination in Germany and the UK ». 1999. http://hdl.handle.net/10454/6595.
Texte intégralRésumé :
NoThere is growing evidence that multinational enterprises (MNEs) increasingly develop organisation-based employment strategies, which promote the transmission of employee relations practices across national borders. This article provides an analysis of one MNE’s employee relations practice and what appears to be its preference for operating, where possible, independently of national industrial relations systems. The findings, which draw on a UK/German comparison, raise a number of questions about the adequacy of even highly juridifed national systems to protect workers rights in practice.
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Royle, Tony. « Recruiting the Acquiescent Worker : a comparative analysis of McDonald’s in Germany and the UK ». 1999. http://hdl.handle.net/10454/6590.
Texte intégralRésumé :
NoThis article focuses on the workforce characteristics of the German and UK operations of McDonald’s Corporation. The UK workforce is characterised by predominantly young workers with very limited work experience, the German workforce is much older and mostly foreign workers. The analysis suggests that despite these differences and differences in labour market regulation, there is a key similarity between the workforces. The corporation is able to draw on similarly “weak” and marginalised segments of the labour market and these segments are likely to be particularly acquiescent to managerial prerogative. National institutional arrangements can still constrain the employment relations policies of multinational enterprises (MNEs). However, this analysis supports the notion that there is a growing diversity within national systems increasingly explained by MNE policies and practices. This does not necessarily mean that national systems are becoming redundant, but that there is a dynamic relationship between such systems and the needs of MNEs.
This paper was awarded the Literati Prize.
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FANG, CHNG-YIN, et 方晶瑩. « A Study of Controlled Foreign Corporation Regimes:with Focus on United States,GERMANY,JAPAN,CHINA and TAIWAN ». Thesis, 2017. http://ndltd.ncl.edu.tw/handle/14730722156732061997.
Texte intégralRésumé :
碩士國立高雄應用科技大學
財富與稅務管理系碩士在職專班
105
Due to the differences of tax regulations between countries, Multinational enterprises take advantage of the different taxation system in minimizing tax cost in order to maximize overall profits. Multinational enterprises not only bear the risks of the double taxation, despite the concern of double taxation, the tax cost saved provides incentives to take the risk to exploit such differences to reduce tax burden. The most common pattern of tax avoidance would be setting up subsidiaries in tax haven or low-tax regions and shifting the income to low-tax regions in order to reduce tax burden.Governments have put the various anti-avoidance laws in effect to prevent tax avoidance. OECD also releases final report on CFC rules under BEPS Action 3 to allow countries without CFC rules to implement recommended rules directly and countries with existing CFC rules to modify their rules to align more closely with the suggested version.The Final Report discusses six building blocks for the design of effective CFC rules:Definition of a CFC (including the definition of control),CFC exemptions and threshold requirements,Definition of CFC income,Computation of income,Attribution of income,Prevention and elimination of double taxation. After the outbreak of the Panama document in 2016, anti-tax avoidance action is carried out in full swing across the world.In Taiwan, the Article 43-3 of Income Tax Act of Taiwan was also passed to regulate the taxation system of controlled foreign companies. In this study,we integrate and analyze the taxation of foreign countries with the CFC rules implemented and more comprehensive international tax law systems. Then we review the process of anti-avoidance in Taiwan, discuss the possible problems and give advice for adopting the CFC rules in the future.
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Burbach, R., et Tony Royle. « Levels of e-HRM adoption in subsidiaries of a US multinational corporation : the mediating role of power, politics and institutions ». 2013. http://hdl.handle.net/10454/6583.
Texte intégralRésumé :
NoDespite the purported advantages of electronic HRM (e-HRM) in assisting strategic decision making, few organisations appear to fully capitalise on e-HRM. This article explores the mediating role of power and politics on the levels of e-HRM utilisation in the German and Irish subsidiaries of a US multinational corporation (MNC). The research comprised 25 in-depth interviews with 15 key stakeholders in the case study firm. Key findings highlight that e-HRM adaptation in MNC subsidiaries is affected by the institutional contexts within which the organisation operates, as well as a set of micro-political and power relationships within the broader political structure of the MNC and as such are capable of curbing a multinational’s capacity to disseminate human resource including e-HRM practices from the country of origin to its subsidiaries. In particular, resource power derived from strategic capabilities may be employed by subsidiary actors to shape the manner in which e-HRM is utilised.
This article was supported by the Institute of Technology Carlow (Ireland) Research, Development and Innovation Support Fund.