Over the years, people feel more and more concerned about saving and, therefore, choose to set up a pension fund with the aim of guaranteeing an income after retirement age. For this, they have to give up part of their earnings and, depending on various factors, the pension can take different dimensions. In the United Kingdom (UK), this process differs from other countries. Between 1978 and 1997, people could choose whether to contribute their taxes in full to the government or to transfer part of that contribution to a private pension fund provided by the company where they worked, always complying with the rules imposed by the state. This part of the pension was called the Guaranteed Minimum Pension (GMP) and the remainder was Excess (XS). However, in 2018, a claim by some female members, due to gender inequalities felt in the pension calculation, led Her Majesty's Revenue and Customs (HMRC) to impose on all pension funds readjust pensions to eliminate these differences. Nevertheless, the state did not indicate how companies should apply the necessary changes, leaving them only to present the method used. All of this will be decided and applied in the designated GMP treatment process. In this project, the second of four phases of this process will be studied: the Rectification of the Guaranteed Minimum Pension. This is based on the recalculation of values and updating of the information used in each person's pension. For this, recalculation methods already used will be evaluated in Excel and the results will be measured using the Pension Wealth concept to see not only the current adjustments but also future pension growth.

This chapter explores the internationalization path of ALPHA, a family-owned, medium-sized Portuguese company. The analysis reveals a two-stage process. Initially, ALPHA’s gradual market entry aligns with the Uppsala model, prioritizing geographically close markets and leveraging accumulated experience. However, later stages demonstrate network-based theory influences. While lacking formal networks, ALPHA prioritizes strong B2B relationships with large international clients, mirroring network bridges for market access. The case highlights the importance of trust-based B2B relationships for success. ALPHA leverages these partnerships to gain market knowledge and access new opportunities. Exporting plays a vital role, keeping ALPHA updated on technological trends and fostering innovation through diverse client projects. The company prioritizes a pragmatic approach focused on strong client relationships and win-win partnerships, emphasizing trust as a key resource. While the RBV perspective highlights investment in internal resources, reliance on intermediaries introduces limitations.