Дослідження управління багатонаціональною корпорацією, на прикладі компаніїb "Кока-Кола"

The main purpose of this research paper is to investigate system of management of multinational corporations and to give recommendations as for system of management at Coca-Cola Company. The main tasks of master research paper are the following: - To ascertain whether the multinational corporation are social responsible. - To ascertain whether the MNC in Nigeria have any contribution to the economic advancement of the nation. - To ascertain whether they contribute to the technological development of the countries. - To determine the environmental factors that influences the operations of the Multinationals Corporation Coca-Cola Company. - To give recommendations as for improvement of activity os Coca-Cola Company and industry of beverages.Master’s research paper critically evaluates the challenges Coca-Cola Company experiences while managing its operations in geographical and culturally diverse contexts. An overview of Coca-Cola Company and brief analysis of the global contemporary landscape is initially examined. A critical evaluation is conducted of the Global competitive, Political-Legal, Economic, Socio-cultural and Ethical challenges experienced by Coca-Cola Company. Ways to improve Coca-Cola's operations in the African markets were proposed.Introduction. 1. The theoretical framework and study of Multinational Corporation 1.1 Meanings and definition of Multinational Corporation 1.2 The managerial functions in international business 1.3 Important finding in managing Multinational Corporation 2. Research and analysis of Coca-Cola Company 2.1 Introduction to Coca-Cola Company 2.2 SWOT-analysis of the industrial and economic activity of Coca-Cola Company 2.3 Analysis of the system of management at Coca-Cola Company 3. Recommendations in management for Coca-Cola Company that operates in different geographical and cultural contexts 3.1 Recommendations as for the corporate social responsibly at Coca-Cola company 3.2 Recommendations as for using stevia in producing beverages at Coca-Cola Company 3.3 Recommendations as for strategic issues that Coca-Cola Company is facing today 4. Special part 4.1 Current trends in the field of Coca-Cola Company 4.2 Activities of multinational corporations in the development of Nigeria 5. Rationale for recommendations 5.1 Statement for recommendations at Coca-Cola Company 5.2 Recommendations as for using stevia in producing beverages at Coca-Cola Company 6. Occupational health and safety in emergencies 6.1 Safety and health for Coca-Cola Company 6.2 Protection against specific risks in safety and health 7. Environmental issues 7.1 Environmental impact of products in Coca-Cola Company 7.2 Coca-Cola sustainability plan Conclusions References Appendice

Taxing Multinationals

This paper analyzes the effects of tax policy on the strategic choices of a domestic multinational company competing with a foreign multinational company in a third country. We demonstrate the role of the effective average tax rate and the effective marginal tax rate on the company's choices. We consider the impact on national welfare of alternative tax policies for outbound investment. Our results differ from existing models. In contrast to Feldstein and Hartman (1979), in our model, taxing foreign source income on accrual with a deduction for foreign taxes is not generally optimal. However, unlike Mintz and Tulkens (1996), the optimal policy for domestic and outbound investment is linked through the strategic choices of the multinational.

Institutional Change, Obsolescing Legitimacy, and Multinational Corporations: The Case of the Central American Banana Industry

This paper studies the practice of integration of influential host country actors to a multinational corporation as a strategy to decrease problems of legitimacy to the foreign firm before the host country's society. By developing the concept of obsolescing legitimacy, we argue that this strategy provides legitimacy to the foreign firm only in the absence of institutional changes in the host country. Once these changes take place, an alliance by the multinational to an elite or a political system no longer ruling the host country will become a liability and will generate problems of legitimacy for the multinational. We illustrate our argument with the case of the US multinational United Fruit Company in Central America.

Corporate Taxation and the Choice of Patent Location within Multinational Firms

This paper investigates whether corporate taxation affects the location of patents within a multinational group. We exploit a unique dataset which links patent data from the European Patent Office to micro panel data on European firms for 1995-2003. Our results suggest that the host country’s corporate tax rate exerts a negative effect on the number of patents filed by a multinational subsidiary. The effect is statistically significant and quantitatively large and turns out to be robust against controlling for affiliate size. The findings prevail if we additionally account for royalty withholding taxes. Moreover, binding ‘Controlled Foreign Company’ rules tend to decrease the number of patent applications.corporate taxation, multinational enterprise, profit shifting

Multinational Companies Responsibilities Regarding Consumers Safety

The present study refers to those multinational companies that develop their activities on the global market, and that must abide by the legal regulations and standards that refer to the product and service quality and safety with the purpose to be placed at the top of the preferences of the consumers from everywhere. The analysis of a multinational company belonging to the consumer goods industry, that multinational company that produces foodstuffs as well as non-foodstuffs, represents the case study by means it is intended to point to the complexity of the internal systems to assure and certify the own product quality and safety. The main instrument to collect data has been the interview; it is this way that relevant information for this study has been collected; further on, these information sets have been completed with information sets that have been taken over from different available internal documents. This was the way in which there has been noticed the means by which the multinational company has managed to introduce elements that are related to safety and quality even from the designing and production phases with the help of creativity and innovation since the latter two elements occupy an extremely important place if the company wishes to reach performance; there is more to it as these two elements are continuously granted attention in case of contracting third parties, and then, till the moment in which the products reach the clients and the consumers. With such a purpose in mind, communication is vital, be it about ingredients or about solving crisis since it is the company’s responsibility to strive to keep the good name that has been obtained by means of the own brands no matter where on the earth. The knowledge gathered from the analyzed company could help generate a complex mechanism for adapting to consumer requirements regarding their protection. This new mechanism would be useful for the management team on one side and on the other side, for the governmental and intergovernmental institutions with specific tasks for elaborating specific legislation.multinational companies, innovation, quality, safety, consumers, brands

The mobility capacity of the manufacturing multinational enterprise: a framework and two case studies

In this paper, I try to develop a framework, which presents the factors influencing the mobility capacity of the manufacturing activity of a multinational enterprise (the difficulty/ease with which it can transfer its manufacturing activity from the initial host territory to another territory). I differentiate five factors: (1) the nature (generic vs. specific) of the territorial resources used by the multinational’s subsidiary; (2) market access offered by production in the host territory; (3) the durability and specificity of the fixed assets owned by the multinational enterprise in the host territory; (4) other barriers making exit out of the host territory difficult (redundancy costs, interrelatedness of the subsidiary’s activity with other units of the multinational enterprise, etc.); and (5) the availability of substitute plants by the multinational enterprise that can take over the production of the host territory’s subsidiary. Once the framework is presented, I use it to analyse the mobility potential of the activities of two multinational enterprises: a Taiwanese company (Nien Hsing Textile Co.) that was assembling trousers in Nicaragua (fieldwork in 1998 and 2007) and a Japanese company (Sony) that was assembling television sets and manufacturing cathode ray tubes in Wales (fieldwork in 2000-2001). The study shows the importance, in the short run, of the heaviness of the capital goods used in production as factor limiting mobility. In the long run, however, the degree of specificity (uniqueness) of the territorial resources employed by the multinational enterprise (qualified labour, specialised suppliers, etc.) is crucial. The study shows also the risk of the “no-upgrading trap†of inward manufacturing investment for peripheral host territories. Indeed, multinational enterprises that realise small profit margin activities, and in which labour costs occupy an important share in total production costs, will want to maintain their international mobility capacity to be able to respond swiftly to changes in the configuration of location advantages. Therefore, they will restrict their sunk investments (in fixed assets, in training, in collaborations with local suppliers, etc.) in the host territory. This strategy counters the local embeddedness of the subsidiary and limits its structural economic impact on the host territory.

HRM Practices in Insurance Companies: A Study of Indian and Multinational Companies

Competitive advantage of a company can be generated from human resources (HR) and company performance is influenced by a set of effective HRM practices. In this study, we intended to assess the HR practices in insurance companies. Primary data based on 218 respondents from four insurance companies (two multinational-7 branches and two Indian-7 branches) were analyzed to assess HR practices being practiced by insurance companies in India. Six factors from factor analysis were further analyzed. ‘Training and benefits’ was found highly in practice in the insurance companies. Further, ‘performance appraisal,’ ‘selection and socialization of employees,’ and ‘HR planning and recruitment’ were moderately practised in insurance companies. ‘Workforce diversity and contemporary HR practices’ and ‘competitive compensation’ were also practised to some extent. ANOVA results showed that Indian companies did not practise workforce diversity. Compensation practices were found more competitive or performance based in Multinational insurance companies than in Indian ones. The gender effect showed that only competitive compensation was perceived significantly differently by male and female employees/executives. Interactive effects were significant on workforce diversity and contemporary issues, training and benefits, and selection and socialization of employees.competitive compensation, multinational companies, performance appraisal, selection and socialization, training and benefits, workforce diversity

Work Organisation and Innovation - Case Study: Kellogg, Spain

[Excerpt] Kellogg Spain, a subsidiary of the multinational with the same name, started activity over 30 years ago. Currently the company has around 130 employees who are responsible for the market in the Iberia region (Spain and Portugal). The company also has a factory in Spain employing around 270 people, but the focus for this case study is on the commercial organisation. Worldwide the company employs around 30,000 people; its products are manufactured in 18 countries and marketed in more than 180 countries. This case study considers some HR practices that are global at Kellogg and common across many other countries, but it pays special attention to specific practices that the company has adopted in recent years in Spain. These practices are innovative and in some cases courageous, in terms of the effort required from the company to put them into reality

Studi Komparatif Kinerja Keuangan pada Perusahaan Domestik dan Perusahaan Multinasional di Bursa Efek Indonesia

This study aims to explain how the significance of differences in financial performance of domestic company and multinational corporations of manufacturing sector listed in Indonesia Stock Exchange in 2013 - 2015. The financial performance is measured by the five financial ratios derived from the annual financial statements of the company which is liquidity ratio, activity ratio, solvency ratio, profitability ratio and market value ratio. This research sample as many as 50 domestic companies and 50 multinational companies obtained through multistage purposive sampling method. This study uses Independent Sample T-Test as its analysis technique. The results showed that there is no significant difference in financial performance of domestic companies and multinational corporations. It can be seen that the average for each ratio in the domestic and multinational company from year to year is not much different

Global versus local managing human resources in the multinational company

This paper considers the extent to which multinational enterprises adopt a global or local approach in their management of human resources. Nine organisations, drawn from a range of nationalities and sectors operating in Ireland, were examined. The analysis revealed that the majority of organisations adopted a local approach, with headquarters involvement in many cases limited to monitoring the financial implications of human resource decisions. However, it appears that the transfer of human resource management practices can be a two way process with some subsidiaries focusing on human resource issues in order to maintain their competitive position within the corporation. The findings also suggest that the integration of human resource issues in strategic decision-making may need to be considered as a local, rather than a corporate level, activity