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Effective Integration of Employers in Intercultural Company
Macek, Jiří ; Kubátová, Zuzana (referee) ; Rašticová, Martina (advisor)
This diploma thesis is dealing with integration of employees in multicultural environment. It defines terms related to the subject: culture, company culture, working group, intercultural communication and intercultural integration. It contains analysis of real multicultural environment, represented by one team of IBM office in Brno. In the end, this thesis offers some improvements for better efficiency of intercultural integration in this team.
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Analysis of the business strategy and potential challenges of Japanese fast fashion brand Uniqlo's entry into the CEE market
Mao, Haoxuan ; Gregor, Martin (advisor) ; Ramesh, Sangaralingam (referee) ; Paulus, Michal (referee)
Fast fashion is one of the fastest growing segments of the fashion industry. Benefitting from fast production cycles and extensive distribution channels to keep up with dynamic consumer preferences, Uniqlo is one of the world's top three fast-fashion brands, with overseas markets accounting for 48.7% of its total revenue. At a time when the business is currently preparing to enter the Central and Eastern European (Czech Republic) market, this paper analyses Uniqlo's overseas market strategy in three chapters, including its business strategy to enter the Czech market and potential opportunities and challenges. The data and information for this study were obtained from secondary sources such as company annual reports, websites, industry publications, information released by authoritative organisations, and official media interviews. The results of the study found that Uniqlo had adopted different strategies and had made strategic shifts in the Chinese, European, and Southeast Asian markets based on global consolidation and local responses. Furthermore, the results of the data analysed in the regression analysis indicate that strategic investments in human resources and administration have a significant positive impact on revenues. A comparison of Uniqlo's business strategies, alongside those of Zara...
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Profit shifting of European banks: Evidence from Global Reporting Initiative data
Sůva, Daniel ; Janský, Petr (advisor) ; Pavlova, Alena (referee)
This thesis investigates the profit shifting practices of European banks using country-by-country reporting data. The main contribution is the first use of Global Reporting Initiative reports by hand-collecting a sample of six banks. The thesis estimates the banks' effective tax rates in two ways, highlighting the advantages and limitations of each method. Additionally, the study com- pares the economic activity, employees, and tangible assets in tax havens and estimates multiple models to estimate the amount of shifted profits into tax havens. The analysis finds no significant connection between the effective tax rate of jurisdiction and booked profits, which is in contrast to a large body of existing literature. It concludes that the sampled banks do not systematically use tax havens but confirms a positive relationship between a bank's size and its participation in profit shifting. The thesis also highlights the correlation between tax transparency and lower tax avoidance among the sampled banks, which is in line with the hypothesis that increased transparency can increase tax revenue.
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Transnational Corporations from Developing Countries and their Integration into the Globalization Process
Hinková, Lenka ; Novotný, Josef (advisor) ; Ženka, Jan (referee)
The main theme of this master's thesis is an effort to explain the integration of transnational corporations from developing countries into the economic globalization. Firstly, we define the main concepts, such as process of globalization and competition. Then, we specify the most important characteristics of transnational corporations from developing countries, we identify major incentives and strategies of their integration into the global competition, we also devote our attention to measurement of degree of their integration into the global economy and evaluate their main competitive advantages and disadvantages. In the analytical part of the work we use quantitative analysis in order to find the differences between transnational corporations from developing countries and their counterparts from developed countries in the transnationality index, diversification of industry and industrial sector in which these companies operate. The last part is focused on a case study of an Indian transnational conglomerate Tata Group. On this example we show the practical aspects of integration of transnational corporations from developing countries into the global economy.
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Labour market changes in the era of globalization
Stočková, Eva ; Kopecký, Martin (advisor) ; Šerák, Michal (referee)
This thesis introduces issues of globalization in the context of work (not only employment) and education. Further, it follows up the impacts of globalization processes on forms of work and on (working) individuals. The topic of globalization is examined in more detail in the first part of the thesis with emphasis on different concepts and approaches to globalization. At the same time this part defines the contemporary globalization. Work as such is introduced by historical excursion and by a list of changes of work in modern society. There are also presented some of the experts' solutions or recommendations for the labour markets including solutions through long-life education and learning. In most cases the "pros and cons" of changes of work and the submitted solutions are confronted. Main findings of this study are: globalization brings contradictory conclusions which provide advantages and disadvantages to various people and groups; there is a link between globalized economy and working individuals; and at the same time that the link between globalization processes and education is in such a sense that changes in education are often derived from the ideas of economics.
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Aplikace age managementu u skupiny absolventů v nadnárodních korporacích
Dundálková, Zuzana
The diploma thesis emphasises on age management based on graduates in multi-national companies. Output of the thesis is recommendations intended for human resources department and management of multinational companies, which will help to keep satisfied their young employees. To fulfil this target a quantitative research has been done via questionnaires. Also a qualitative research has been done via semi structured dialogues with employees of multinational corporates.
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Dopady převodních cen na základ daně z příjmů korporací
Saidi, Veronika
The diploma thesis is focused on transfer pricing, which the multinational companies use to transfer profits in order to minimize the tax within the group. The goal is to quantify the impacts of using individual methods on corporate income tax using the Amadeus database and identify possible loopholes that corporations use for tax planning.
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Responsibility of Transnational Corporations for Human Rights Violations under International Law
Švandová, Helena ; Balaš, Vladimír (advisor) ; Šturma, Pavel (referee)
in English The need for an effective regulation of transnational corporations and its responsibility for human rights abuses has been a topic resonating strongly in the international debate for the past three decades. The suggested solutions to the lack of accountability of transnational business, however, still vary. Among them are suggestions that obligations of states under existing international human rights law could be extended to corporations, a new binding international treaty on business and human rights could be adopted, or that transnational corporations should be held to account under national law. This paper was initially inspired by this debate and seeks to identify the gaps and loopholes in legal regulation to provide better understanding of which ways forward are feasible and under what circumstances. Given these specific objectives, this paper firstly identifies the obstacles to holding transnational corporations responsible for human rights abuses under public international law. It focuses on a conceptual analysis of legal personality in public international law and the limits to legal personality of non-state actors, specifically corporations in international human rights law. This paper then turns to international criminal law and examines whether international criminal law is...
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