In the process of multinational corporations (MNCs) operation and development, the top HR manager takes a great responsibility of assisting the corporation to establish organization abroad, and manage the global workforce and international human resource practices. For understanding the competencies of the top HR manager in MNCs, researcher reviewed the related literature for understanding the background of the research and developing the research purposes that generalized from the problems. The study adopted the multiple cases of qualitative methods and in-depth interview method, researcher tried to find the appropriate interview subject and developed the interview instrument for implementing the interview. The interview content and information were arranged, analyzed and discussed after each interview.

The major findings in the study are present as below:
1. The practices of top HR manager in MNCs are generalized into 6 categories those are Strategic Partners, Administrative Experts, Employee Champions, Change Agents, Coach and Coordinator.
2. The competencies for top human resource manager in a MNC arranged and coded form interview transcription are generalized into 3 categories those are (1) Strategic thinking which include Business planning involvement, Human resource practice Alignment, Consultation providing, Organization diagnoses, Human resource planning, Competency need assessment. (2) Operational abilities which include Communication, Flexibility, Knowledge, Experience, Leadership, Learning ability. (3) Personal trait which include Enthusiastic, Aggressive, Reliable, Self-control and Creativity.

In the process of multinational corporations (MNCs) operation and development, the top HR manager takes a great responsibility of assisting the corporation to establish organization abroad, and manage the global workforce and international human resource practices. For understanding the competencies of the top HR manager in MNCs, researcher reviewed the related literature for understanding the background of the research and developing the research purposes that generalized from the problems. The study adopted the multiple cases of qualitative methods and in-depth interview method, researcher tried to find the appropriate interview subject and developed the interview instrument for implementing the interview. The interview content and information were arranged, analyzed and discussed after each interview.

The major findings in the study are present as below:
1. The practices of top HR manager in MNCs are generalized into 6 categories those are Strategic Partners, Administrative Experts, Employee Champions, Change Agents, Coach and Coordinator.
2. The competencies for top human resource manager in a MNC arranged and coded form interview transcription are generalized into 3 categories those are (1) Strategic thinking which include Business planning involvement, Human resource practice Alignment, Consultation providing, Organization diagnoses, Human resource planning, Competency need assessment. (2) Operational abilities which include Communication, Flexibility, Knowledge, Experience, Leadership, Learning ability. (3) Personal trait which include Enthusiastic, Aggressive, Reliable, Self-control and Creativity.

Adler, Nancy, J. and Fariborz Ghadar. (1990). International strategy from the perspective of people and culture: The north American context.

Bartlett & Ghoshal (2002). Managing across borders: the transnational solution. Boston, Mass : Harvard Business School Press,

Boyatzis, R. E. (1982). The competent manager: A model of effective performance. New York: John Wiley & Sons.

Caldwell R.(2003) The Changing Roles of Personnel Managers: Old Ambiguities, New Uncertainties. Journal of Management Studies, June 2003, vol. 40, no. 4, pp. 983-1004(22)

Cullen, J. B.(2004) Multinational Management: A Strategic Approach. South-Western Educational Publishing

Dessler.(2003.) Human Resource Management. International edition (9th ed.). Prentice Hall,

Dunning, J. H. (1996). Multinational enterprises and the global ecnomy. Addison-Wesley

Evans, Puick, Barsoux (2002) The global challenge – frameworks for international human resource management. International edition

Heenan, D.A., and H. V. Perlmutter.(1979). Multinational organization Development. Reading Mass.: Addison Wesley.

Hodgetts, R.M.and Luthans, F.(1997), International Management, 3rd Ed. McGraw Hill.

Jarillo, J. C., & Martinez, J. I. (1990). Different roles for subsidiaries: The case of multinational corporations in Spain. Strategic Management Journal, 11(7): 501-512.

Kesler, G. C.( 1995) A Model and Process for Redesigning:the HRM Role, Competencies and Work in a Major Multi-National Corporation. HRM Journal

Lin, Chun-Hsiung (2001). Adversity management, job satisfaction, and organizational commitment among Taiwanese Franchiser Managers. Unpublished master’s thesis, Da-Yeh University, Chang-Hua, Taiwan.

Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic inquiry. Beverly Hills, CA: Sage Publications.

McLagan, P. A. (1989). Models for HRD practice. Alexandria, VA: American Society for Training and Development.

McLagan, P. A (1996). Great ideas revisited: Creating the future of HRD. Training and Development, 50(1), pp. 60-65

McMillan, J. H., & Schumacher, S. S. (1997). Research in Education: A Conceptual Introduction. New York: Longman.

Mockler, R. J. (2002). Multinational strategic management- an integrative enterpreneurial context-specific process. Binghamton, NY: Haworth Press.

Patricia A. McLagan, Human Resource Wheel, Models for HRD Practice: The Research Report, Vol. 4, Copyright 1989 by the American Society for Training and Development, Alexandria, VA: All rights reserved. www.astd.org

Patton, M. Q. (1987) How to Use Qualitative Methods in Evaluation. California: Sage Publications, Inc.

Perlmutter, H. V. (1969) The Tortuous Evolution of the Multinational Corporation, Columbia Journal of World Business, , pp. 9-18.

Schuler, R. S. (1990). Repositioning the human resource function: transformation or demise? Academy of Management Executive, 4:3, 49-60.

Spencer, S. M., Spencer L. M. (1993). Competency at Work: Models for Superior Performance. New York: John Wiley & Sons.

Steiner, G.A. and J.F. Steiner. (1994). Business, government, and society: A managerial perspective. New York: McGraw-Hill.

Storey J. (1992), Developments in the management of human resource, Oxford: Blackwell publishing.

Taggart, James H. (1997) Evaluation of the integration-responsiveness framework: MNC manufacturing subsidiaries in the UK. Management International Review, Oct 1997 v37 n4 p295(24).

Ulrich, D (1997), Human Resource Champions, Harvard Business School Press

Yeung, Arthur K. (1996). Competencies for HR professionals: an interview with Richard E Boyatzis. Human resource spring 1996, vol. 35, No. 1, pp. 119-132.

McLagan, P. A. (1989). Models for HRD practice. Training and Development Journal