Routledge Library Editions: Multinationals, 8-Volume Set

Cover
Volume1
Cover
Half Title
Title Page
Copyright Page
Original Title Page
Original Copyright Page
Table of Contents
List of Figures and Tables
Dedication
Acknowledgements
Introduction
1: Intra-industry Production as a Form of International Economic Involvement: An Exploratory Analysis
Comment
Comment
2: The Determinants of Intra-industry Direct Foreign Investment
Comment
Comment
3: Intra-industry Direct Foreign Investment, Market Structure, Firm Rivalry and Technological Performance
Comment
Comment
4: Antitrust Policy and Intra-industry Direct Foreign Investment: Cause and Effect
Comment
Comment
5: US Direct Foreign Investment and Trade: Theories, Trends and Public-policy issues
Comment
Comment
6: National and International Data Problems and Solutions in the Empirical Analysis of Intra-industry Direct Foreign Investment
Comment
Comment
References
Notes on Contributors
Index
Volume2
Cover
Half Title
Title Page
Copyright Page
Original Title Page
Original Copyright Page
Dedication
Table of Contents
List of Figures
List of Tables
Foreword
Preface
Acknowledgments
Chapter I: Introduction
Problem Orientation
Purpose of the Dissertation
Statement of the Problems
Limitations
Organization of the Paper
Chapter II: Review of Literature and Related Research
Open Systems Theory
Evaluation Research
Self-Control
Management Process
Research Questions
Summary
Chapter III: Research Methodology
General Analysis
The Organization—Integrating Diverse Activities in Dispersed Locations
Participatory Evaluation—People Learning From Their Own Experiences
Research Design
Research Observations
Research Instrument Construction
Data Collection
Data Analysis
Summary of the Research Methodology
Summary
Chapter IV: Findings of Expectations Questionnaire
Data Collection
Personnel Data
Characteristics of the Ideal Participatory Evaluation Process at WHA
Summary of the Expectation Questionnaire
Chapter V: Findings of the Experience Questionnaire
Data Collection
Personnel Data
Experiences With the Participatory Evaluation Process at WHA
Summary of the Participatory Evaluation Process
Summary of the Findings
Chapter VI: Results of the Research
Host Community Members Design and Use of Their Own Evaluation Plan
Incorporating Evaluation Findings Into The Management Control System
Participatory Evaluations and the Benefits of Self-Control
Summary of the Results
Chapter VII: Summary and Conclusion
Statement of Purposes
Research Methodology
Summary of the Results and Implications
Operational Relationships in the Participatory Evaluation Process
Future Research
Concluding Remarks
Appendix A
Appendix B
Bibliography
Index
Volume3
Cover
Half Title
Title Page
Copyright Page
Original Title Page
Original Copyright Page
Table of Contents
List of Tables
List of Figures
Acknowledgements
Abstract
I: Introduction
II: SFAS 52 in Perspective
International Exchange Rate Volatility
World War I and the Gold Standard
1920s and Exchange Rate Volatility
Volatility from the 1930s to the 1980s
International Investment Increases
Accounting Profession's Response
Translation Methods
Current/Noncurrent Method
Monetary/Nonmonetary Method
Temporal Method
Current Rate Method
Reporting Options
SFAS 8 Introduced
SFAS 8 Criticized
SFAS 8 Revised
III: SFAS 52 Compared to SFAS 8
Objective of Translation
Measurement Concept
Entity Concept
Realization versus Recognition
Translation Adjustments
Hedging
Foreign Exchange Exposure
Exchange Rate Selection
IV: Literature Review
Research Prior to the 1970s
Two Financial Accounting Concepts
Disclosure Concept
Realization Concept
Multinational Corporate Practices
Reported Earnings and Security Market Prices
Reported Earnings
Security Market Prices
Attitudes of Multinational Managers
Performance Evaluation
Future Research
V: Methodology
Major Research Question
Supplementary Research Questions
Four Hypotheses
Dissertation Scope
Data Described
Criteria for Selecting Data
RH Four and SRQ Four
Data Characteristics
Research Design
Treatment of Data
Research Methodology Summarized
Historical Background
Relevant Research
SFAS 52 Compared to SFAS 8
Standard Selection
VI: Results
Research Results Summarized
Accounting Standard Selection
SRQ Four
Choice of Increased or Decreased Reported Earnings
RH Four
Change in Reported Earnings
Four Deviant Corporations
VII: Conclusions
Historical Background
SFAS 52 Compared to SFAS 8
Prior Research
Accounting Standard Selection Theories
Future Research
Leverage
Percentage of Assets
Percentage of Sales
Change in Management
Discriminant Analysis
Impact on EPS
Appendixes
References
Index
Volume4
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Half Title
Title Page
Copyright Page
Original Title Page
Dedication
Original Copyright Page
Table of Contents
Foreword
Editor's preface
Acknowledgments
1: Hazardous exports: a consumer perspective
2: A review of US and international restrictions on exports of hazardous substances
3: Hazard export: ethical problems, policy proposals and prospects for implementation
4: Exporting hazardous industries: "for example" is not proof
5: The double standard in industrial hazards
Response to Levenstein-Eller critique
6: Occupational health and the economic development of Latin America
7: Hazard export in the developing Irish Republic
8: Policy issues in technology transfer
9: Remedies against hazardous exports: compensation, products liability and criminal sanctions
10: Export of hazardous industries: the view from a local union in the United States
11: Future directions for US public policy initiatives on hazard export issues
12: The health effects of the transfer of technology to the developing world: report and case studies
Export of hazardous products from the United States: a bibliography
Appendix: The Bhopal disaster as a case study in double standards
Index
Volume5
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Original Copyright Page
Table of Contents
Preface
1: Introduction
Part One: The Theory of Transfer Pricing
2: The Microeconomics of Transfer Pricing
3: Transfer Pricing and Economic Efficiency
4: Transfer Pricing: A Taxonomy of Impacts on Economic Welfare
5: Transfer Pricing in Exhaustible Resource Markets
6: The Equivalence of Tariffs and Quotas in the Multinational Enterprise
7: Fiscal Transfer Pricing: Accounting for Reality
8: Financial Dimensions of Transfer Pricing
Comments on Unresolved Issues in Transfer Pricing Models
Part Two: Empirical Evidence on Transfer Pricing
9: Transfer Pricing in the Canadian Petroleum Industry
10: An Empirical Investigation of International Transfer Pricing by US Manufacturing Firms
11: A Comparison of Import Pricing by Foreign and Domestic Firms in Brazil
12: Some Evidence on Transfer Pricing by Multinational Corporations
Comments on Efficiency, Equity and Transfer Pricing in LDCs
Part Three: Regulation of Transfer Pricing
13: Transfer Pricing Problems in Developing Countries
14: The Regulation of Transfer Prices by Developing Countries: Second-best Policies?
15: International Arbitration of Transfer Pricing Disputes Under Income Taxation
Comments on the Difficulties in Regulating Transfer Prices
Bibliography
Notes on Contributors
Author Index
Subject Index
Volume6
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Table of Contents
1: Chapter 1: Introduction
1.1 The international construction environment
1.2 Developments in analysis of the industry
1.3 Definition of term
1.4 The research framework
1.5 Objectives and hypotheses of the research
1.6 Footnotes
2: Chapter 2: A Literature Review of Multinational Enterprise Theory
2.1 Behavioural aspects of foreign investment
2.2 Industrial Organisation Theory
2.3 Internalisation theory and the MNE
2.4 Location theory and the MNE
2.5 General theories of the MNE
3: Chapter 3: An Economic Overview of the Construction Industry
3.1 The client in construction
3.2 Raw materials
3.3 The construction process
3.4 The final product
3.5 Demand and Supply in the construction industry
3.6 Structure of the construction industry
3.7 Aspects of international construction
4: Chapter 4: Application of Multinational Enterprise Theory to International Construction
4.1 The research framework
4.2 Ownership advantages
4.3 Location advantages
4.4 Internalisation advantages
5: Chapter 5: Empirical Analysis of Ownership Advantages
5.1 Methodology of the research
5.2 Ownership advantages
5.3 Firm specific factors
5.4 Country specific advantages
5.5 Footnotes
6: Chapter 6: Internalisation and Locational Factors
6.1 Internalisation factors
6.2 Locational advantages
6.3 Political risk in international contracting
6.4 Oligopolistic reaction in international construction
6.5 Footnotes
7: Chapter 7: The Financing of International Projects
7.1 Financing operations in the MNE
7.2 The export credit mechanism
7.3 Export credit financing as a country specific o advantage
7.4 Summary
7.5 Footnotes
8: Chapter 8: Summary and Conclusions
8.1 Summary of the thesis
8.2 Relevance of the hypotheses of the research
8.3 Theoretical conclusions
8.4 Practical conclusions
8.5 Limitations of the research and suggestions for future work
8.6 Footnotes
9: References
10: Bibliography
Subject Index
Author Index
Volume7
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Table of Contents
Introduction
Part I: The Diversity of National Environments
1: The Main Systems of Employee Information and Consultation in European Industrial Relations
2: The Main Systems for Informing External Parties in Financial and Commercial Legislation
3: Does Formal Policy or Law as used in Europe, Contribute to Improved Employee Information and Participation?
Part II: The International and European Context
4: Initiatives undertaken by International Organisations in the Field of Employee Information and Consultation in Multinational Undertakings (I.L.O., O.E.C.D., U.N.)
5: Information and Consultation of Employees in Community Law relating to Changes in the Undertakings and to the Statute of Companies
6: The Proposal for a Directive on Procedures for Informing and Consulting the Employees of Undertakings with Complex Structures, in particular Transnational Undertakings
Part III: The Economic Context
7: The Economic Implications of Informing and Consulting Employees in Multinational Undertakings
8: Autonomy of Decision Making by Subsidiaries of Multinational Enterprises
Commentaries 1 — The Information and Consultation of Employees. The Point of View of the European Trade Union Confederation (E.T.U.C.)
Commentaries 2 — The Information and Consultation of Employees. The Point of View of the Industries of the European Community (U.N.I.C.E.)
Volume8
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Title Page
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Original Copyright Page
Table of Contents
List of Tables
List of Figures
1: Introduction: The Issues
The state of Britain and British competitiveness
Multinationals: the global issues
Concluding remarks
Notes
2: Global Environment of International Business and the United Kingdom Position
Multinationals and the international business position
International business and the United Kingdom
Inward direct investment into the UK and the competitive position
Concluding remarks
Notes
3: Impact of Inward Direct Investment on the United Kingdom
Introduction
Economic impact of inward direct investment
Technology transfer and innovation
Market structure
Trade and balance of payments
Employment and labour effects
Linkage and spillover effects
Concluding remarks
Notes
4: Foreign Multinationals in the UK Assisted Areas
Regional policy in the UK
Growth and performance of foreign-owned manufacturing industry in the assisted areas
The electronics industry in the assisted areas
Concluding remarks
Notes
5: Multinational Strategies and Operating Characteristics
Some ideas on international and subsidiary strategies
Subsidiary strategies at the British and Continental European level
Profile of MNE strategies in the 1980s and implications for the UK
Case examples
Concluding remarks
Notes
6: The UK Policy Response
Introductory issues
Attraction and regulation of inward investment in the UK
EEC policy and inward investment in the UK
OECD policy and inward investment in the UK
Concluding remarks
Notes
7: Conclusions and Future Directions
The UK as host to international investment
Impact of inward investment at national and regional levels
Multinationals - the global issues and the UK
Conclusions
Notes
Bibliography
Index