recognition of the problem of cultural diversity any problem can be solved but is recognized first as such. By this, the need for cultural knowledge should be put on the agenda of managers, consultants and others involved in the process of acquisition or merger. Know that it must be regarded as a risk, identified, and evaluated in their different dimensions. 2. Identification of the degree of need for knowledge of foreign culture the cultural knowledge need increases as the number of functions increases abroad that made the company, increases the number of countries where it carries out its operations or moves the external to the internal operations management. Not all businesses need the same degree of depth in the understanding of the culture of the country where he acquired a company. Determine the necessary level is the second important step.

3. Identification of the specific culture of the nation may be a good point of reference to begin to understand the particularities of a company acquired in a new territory. Within a same border, the similarities between people are uppercase and the laws that apply similar. But the idea that there can be subtle differences must be present or greater, between different industries, different provinces, etc. There is a large plurality in any society, so it tends to be used, in statistical terms the national culture (Clark, 1990;) Nakata and Sivakumar, 1996).

The concept of culture is applicable, speaking strictly, more to society than to Nations; However, many nations have historically developed jointly, even if it consists of different categories of people and groups and even if these Nations contain minorities less integrated (Hofstede, 1991). There are also forces that favours the integration in the Nations: dominant language, common mass media, education system, national army, political system, national representation in national markets, sporting events of products and services, etc.