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and low Uncertainty Avoidance, high on Individualism, very feminine and medium term oriented. 6 / 6。s management is recruited from within the pany Bamp。O’s ETD is left to the individual employee. O is reflecting a lower degree of uncertainty avoidance than in Sony. Some areas of HRM that we are able to measure a lower degree of uncertainty avoidance are: greater tolerance is shownDeviant persons and ideas are dangerous 。 Sony’s employee value salary as the most important motivator Women in Sony are not recieving the same amount of training as the male counterparts. The margin between the scores for Denmark and Japan on the masculinity reveals a large difference in relation to this particular category. The score is 17 for Denmark, indicating one of the most feminine countries, whereas Japan is the most masculine country with a score of 95. Assuming that the values of Sony is much more masculine pared with that of Bamp。 Bamp。 we expect following findings: Bamp。O. But how exactly will these differences reveal themselves in relation to human resource management in the respective panies and Hofstede’s five dimensions?Our first hypothesis expects the power distance in Sony to be larger than that in Bamp。O is using a strategy of focus. Bamp。Olufsen (Bamp。OThe focus of our parative analysis lies on two multinational corporations peting within the business of audiovideo equipment. The two corporations are the Japanese pany, Sony, and the Danish pany, Bangamp。 Sony is high volume orientated, whereas Bamp。 20 for Denmark’s concern, and 54 for Japan. Hofstede has categorized the results on every dimensions of the countries into the following three categories: high, medium and low. One thirds of all the countries is represented in each category. The results in the Power Distance dimension puts Denmark into the category of low Power Distance culture, although Denmark is near to the category called medium in which Japan is presently represented.The problemformulation listed five hypotheses. The hypotheses are our expectations pertaining differences in the HRM approach of Sony and Bamp。 Sony has more formal relationship and formal munication. O pared with that of Sony is more individualistic。 Bonus and salary are based on seniority and department and panyperformance. Sony try to occupy their employees in their spare time. MasculinityThe third dimension is called masculinity, and its opposite pole is femininity, just as the collectivism was the opposite