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I this paper I want to describe and compare the relationship between meaning of work (MOW) among managers of different levels and different companies, analyze the socio-economic and work implications that might have, for the companies and the employees, the decisions of encouraging, accepting or rejecting the delocalization according to the meaning managers give to work, to social responsibility and to delocalization and to establish a scale that allows showing the behavior of the managers in a delocalizing environment and the responsibility before work. The data was collected through a brief questionnaire handed out among one hundred sixty five Spanish (Catalan) managers of different levels, age and gender, and with a different degree of responsibility. The goal of the paper is to find out the meaning of work and the attitude before the potential internationalization of intermediate level employees working for companies which are considering the possibility of an international expansion to
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