Cultural differences on work relations in Chinese companies operating in Ghana: A cross-cultural study of Chinese and Ghanaian workers.

Employees' cultural values and characteristics have a significant impact on work values and outcomes. Due to the strong economic ties between China and Ghana, several Chinese companies establish their branches in Ghana and employ Ghanaians to work with them. However, the role of cultural values in Chinese-Ghanaian work relationships have not been investigated. Through a qualitative lens, we investigated the cultural influence on the working relationship between Ghanaians and Chinese at a Chinese company in Ghana. The study was conducted at Asogli Thermal Plant using a case study. This is one of the biggest Chinese companies in Ghana and has a large proportion of both Chinese and Ghanaian workers. A total of 18 participants were interviewed, and data were analysed thematically. We found that Ghanaians and Chinese staff at the Thermal Plant are sometimes unable to have a collective discourse on their needs due to language barriers. Also, cultural interpretation of politeness denied them many avenues to form a strong workers' cooperation to seek their mutual needs. These differences affect their collaboration and bonding as co-workers. To foster collaborations and good cooperation between Chinese and Ghanaian co-workers, management of such companies are advised to implement an intentional mechanism that reduces the impact of cultural differences on work relations. Such organisations need to train all staff intermittently on diversity, inclusion, and cultural values of Ghana and China in order to help staff cultivate versatility, awareness, and acceptance of alternative values.

Home Office, Health Behavior and Workplace Health Promotion of Employees in the Telecommunications Sector during the Pandemic.

Our study aims to present the perception and experiences of employees at a large multinational telecommunications company in Hungary working in home offices, as well as their health behavior and the workplace health promotion during the SARS-CoV-2 COVID-19 outbreak. The sample consisted of the full sample of highly skilled employees at a large telecommunication multinational company (N = 46). Throughout the analysis, tests for homogeneity of variance were followed by a MANOVA test to compare the groups' means by gender, age, and job classification. The results clearly show that in the short term, workers' mental health did not deteriorate, they do not argue or fight more with their partners and are no more depressed or irritable than before. Workers are less likely to think of ways to be more effective at work than in a home office. Similarly, they do not think that employers have more expectations than before the pandemic. Our research shows the assumption about home workers being less efficient or less diligent in their daily work to be false. A supportive and flexible employer approach to health-conscious employees will be an essential aspect in the future.

BEPS Project and International Tax Reform: The 2021 Agreements on Taxing Multinational Companies.

The globalization of commercial exchanges and capital movements reveal new ways of obtaining value in economic activities, and the differences in the tax burden of companies, depending on where they reside, have become threats for countries to exercise the right to tax business profits generated in its jurisdiction. This problem, together with tax competition between countries, causes a transfer of tax bases towards countries with lower tax rates and tax havens. The lack of agreement in the international community on how to find a solution to the problems has caused several countries to choose to establish special taxes for certain activities of multinational companies in their jurisdictions, resulting in inefficient taxes. This paper analyzes the agreement reached in October 2021 in the G20 and in the OECD in which measures are adopted within the BEPS project to prevent the erosion of tax bases in market jurisdictions promoted by multinational companies. After studying different aspects, we found fundamental reasons for not having an optimistic view on the effective solution to the problems above: unrealistic forecasts on the amount of the new estimated tax bases for Pillar 1 and the high administration and compliance costs. In conclusion, it is not foreseeable that the tax bases derived from the provision of digital services will suffer a territorial redistribution. We do not expect that a minimum tax rate of 15% in corporate tax will be carried out effectively or that the benefits that are transferred to tax havens will be significantly reduced.

Cultural Distance and Firm Internationalization: A Meta-Analytical Review and Theoretical Implications.

This paper presents the most comprehensive review and meta-analysis of the literature on cultural distance and firm internationalization to date. We analyze the effects of cultural distance on key strategic decisions throughout the entire process of internationalization. For the preinvestment stage, we examine the decisions on where to invest (location choice), how much to invest (degree of ownership), and how to organize the foreign expansion (entry and establishment mode). For the postinvestment stage, we examine the decisions of how to integrate the foreign subsidiary into the organization (transfer of practices) as well as the performance effects of cultural distance at both the subsidiary and the firm level. We find that firms are less likely to expand to culturally distant locations but if they do, they prefer greenfield investments and integrate subsidiaries more through transfer of management practices. Cultural distance does not seem to affect how much capital firms invest and whether they enter through a joint venture or full ownership. Interestingly, cultural distance has a strong negative effect on subsidiary performance but no effect on the performance of the whole multinational company. In addition, we find that the effects of cultural distance are not sensitive to time, but they are sensitive to the cultural framework used (e.g., Hofstede vs. Global Leadership and Organizational Behavior Effectiveness) and the home country of the company (developed vs. emerging market). Based on our study, we feel confident to offer some theoretical insights, recommendations for improving the validity and reliability of cultural-distance research, and ideas for future research.

Conflito interpessoal entre brasileiros e entre brasileiros e estrangeiros em empresas multinacionais de Manaus, AM / Interpersonal conflict between Brazilians and between Brazilians and foreign workers in multinational companies in Manaus, AM

A globalização tem permitido o contato entre trabalhadores de diferentes países e culturas. O objetivo desta pesquisa foi investigar conflitos interpessoais envolvendo trabalhadores brasileiros e estrangeiros no setor eletroeletrônico da Zona Franca de Manaus. Quatorze trabalhadores brasileiros foram entrevistados acerca de conflitos com outros brasileiros e estrangeiros no local de trabalho quanto aos fatores desencadeadores do conflito, o episódio de conflito e suas consequências. Os fatores desencadeadores de conflito foram organizados em sete grupos: (a) Produtividade e eficiência; (b) Metodologia do trabalho e planejamento; (c) Hierarquia e comando ou liderança; (d) Problemas da empresa ou institucionais; (e) Comunicação e relacionamento interpessoal; (f) Questões éticas ou morais; (g) Diferenças culturais e educação diferenciada. Os conflitos se manifestaram mais como características de um relacionamento no tempo do que como interações pontuais e apresentaram consequências positivas e negativas de acordo com os participantes. Diferenças culturais foram reconhecidas no relacionamento com estrangeiros e também com outros brasileiros. Comparados aos conflitos interpessoais entre brasileiros, os conflitos com estrangeiros mostraram maior diversidade e intensidade, mas um desfecho mais positivo. Pode-se concluir que diferenças culturais afetam conflitos interpessoais, estando presentes no relacionamento entre brasileiros e estrangeiros e entre brasileiros de diferentes origens.

Globalization has allowed the contact among workers from different countries and cultures. The objective of this study was to investigate interpersonal conflicts involving Brazilian and foreign workers in the sector of electrical and electronic appliances, in the Free Zone of Manaus. Fourteen Brazilian workers were interviewed about conflicts with other Brazilians and foreigners in the workplace, including triggering factors of conflict, the episode of conflict and its consequences. The triggering factors of conflict were organized into seven groups: (a) Productivity and efficiency (b) Work methodology and planning, (c) Hierarchy, command and leadership, (d) Institutional or company problems, (e) Communication and interpersonal relationships, (f) Ethical and moral issues, (g) Cultural and educational differences. The conflict was typically part of an ongoing relationship and not only a specific interaction and showed positive and negative consequences according to the participants. Cultural differences were recognized in the relationship with foreigners and with other Brazilians. Conflicts with foreigners showed greater diversity and intensity, but more positive outcomes when compared with interpersonal conflicts among Brazilians. It may be concluded that cultural differences affect interpersonal conflicts but these differences are present not only in the relationship between Brazilians and foreigners but also among Brazilians of different origins.

Conflito interpessoal entre brasileiros e entre brasileiros e estrangeiros em empresas multinacionais de Manaus, AM / Interpersonal conflict between Brazilians and between Brazilians and foreign workers in multinational companies in Manaus, AM

A globalização tem permitido o contato entre trabalhadores de diferentes países e culturas. O objetivo desta pesquisa foi investigar conflitos interpessoais envolvendo trabalhadores brasileiros e estrangeiros no setor eletroeletrônico da Zona Franca de Manaus. Quatorze trabalhadores brasileiros foram entrevistados acerca de conflitos com outros brasileiros e estrangeiros no local de trabalho quanto aos fatores desencadeadores do conflito, o episódio de conflito e suas consequências. Os fatores desencadeadores de conflito foram organizados em sete grupos: (a) Produtividade e eficiência; (b) Metodologia do trabalho e planejamento; (c) Hierarquia e comando ou liderança; (d) Problemas da empresa ou institucionais; (e) Comunicação e relacionamento interpessoal; (f) Questões éticas ou morais; (g) Diferenças culturais e educação diferenciada. Os conflitos se manifestaram mais como características de um relacionamento no tempo do que como interações pontuais e apresentaram consequências positivas e negativas de acordo com os participantes. Diferenças culturais foram reconhecidas no relacionamento com estrangeiros e também com outros brasileiros. Comparados aos conflitos interpessoais entre brasileiros, os conflitos com estrangeiros mostraram maior diversidade e intensidade, mas um desfecho mais positivo. Pode-se concluir que diferenças culturais afetam conflitos interpessoais, estando presentes no relacionamento entre brasileiros e estrangeiros e entre brasileiros de diferentes origens.(AU)

Globalization has allowed the contact among workers from different countries and cultures. The objective of this study was to investigate interpersonal conflicts involving Brazilian and foreign workers in the sector of electrical and electronic appliances, in the Free Zone of Manaus. Fourteen Brazilian workers were interviewed about conflicts with other Brazilians and foreigners in the workplace, including triggering factors of conflict, the episode of conflict and its consequences. The triggering factors of conflict were organized into seven groups: (a) Productivity and efficiency (b) Work methodology and planning, (c) Hierarchy, command and leadership, (d) Institutional or company problems, (e) Communication and interpersonal relationships, (f) Ethical and moral issues, (g) Cultural and educational differences. The conflict was typically part of an ongoing relationship and not only a specific interaction and showed positive and negative consequences according to the participants. Cultural differences were recognized in the relationship with foreigners and with other Brazilians. Conflicts with foreigners showed greater diversity and intensity, but more positive outcomes when compared with interpersonal conflicts among Brazilians. It may be concluded that cultural differences affect interpersonal conflicts but these differences are present not only in the relationship between Brazilians and foreigners but also among Brazilians of different origins.(AU)