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Relevant bibliographies by topics / Subsidiary corporations

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Academic literature on the topic 'Subsidiary corporations'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2024

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Journal articles on the topic "Subsidiary corporations"

1

Shukran, Khaled, Mohammad Nazri, and Norizah Binti Mustamil. "Role of Subsidiary Autonomy and Embeddedness in Subsidiary Knowledge Development: Emerging Economy Perspective." Journal of Developing Areas 57, no. 3 (2023): 277–91. http://dx.doi.org/10.1353/jda.2023.a907747.

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ABSTRACT: This study examines the factors contributing to developing subsidiary knowledge in Malaysian foreign subsidiaries. Prior research on subsidiaries in multinational corporations has either concentrated on transferring knowledge from headquarters to subsidiaries or vice versa, ignoring the factors associated with subsidiary knowledge development through embedded relationship factors. Although embedded relations are essential for developing knowledge, the direction is most important for developing subsidiary knowledge. The significance of subsidiary knowledge development, subsidiary auto

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Becker-Ritterspach, Florian, and Christoph Dörrenbächer. "Intrafirm Competition in Multinational Corporations: Towards a Political Framework." Competition & Change 13, no. 3 (2009): 199–213. http://dx.doi.org/10.1179/102452909x451332.

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Intrafirm competition is one of the most contentious issues in multinational companies (MNCs). It occurs when different subsidiaries of an MNC overlap with regard to products, markets or technologies and headquarters try to make use of this overlap by coercive comparisons. It also occurs when a subsidiary takes an initiative that challenges an existing mandate of another subsidiary. Despite the large potential for conflict in intrafirm competition, neither the literature on intrafirm competition nor the more extensive literature on subsidiary mandate change has paid systematic attention to the

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Beuselinck, Christof, Stefano Cascino, Marc Deloof, and Ann Vanstraelen. "Earnings Management within Multinational Corporations." Accounting Review 94, no. 4 (2018): 45–76. http://dx.doi.org/10.2308/accr-52274.

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ABSTRACT Using a large sample of multinational corporations (MNCs), we examine the location of earnings management within the firm. We posit and find that MNCs manage their consolidated earnings through an orchestrated reporting strategy across subsidiaries over which they exert significant influence. Specifically, we find that headquarters' influence on subsidiary earnings management increases with the degree of subsidiary integration and the extent of earnings management opportunities. Most importantly, we provide evidence that MNCs exploit regulatory arbitrage opportunities arising from cro

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Alias, Jamsari, and Norazila Mat. "Adaptation In Knowledge Transfer Within MNC Subsidiary Episodes." International Journal of Religion 5, no. 10 (2024): 3054–63. http://dx.doi.org/10.61707/1pmdkj05.

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With the advent of multinational corporations (MNCs), it is more important than ever to understand how parent companies oversee their subsidiaries' activities and transfer knowledge to them. Japanese corporations have led the way in this field, employing approaches such as the Toyota Production System (TPS) to transfer the Japanese manufacturing ethos while maintaining quality and control in their international operations. While much has been said about the process of transferring Japanese manufacturing capabilities, little is understood about how these processes. Thus, a complete qualitative

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Schultz, Thomas D., and Kyle Scott. "Puerto Rico: The Evolution of America's Corporate Tax Haven." ATA Journal of Legal Tax Research 12, no. 1 (2014): 17–40. http://dx.doi.org/10.2308/jltr-50746.

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ABSTRACT We examine the taxation of corporate income earned in the Commonwealth of Puerto Rico and how the repeal of the possession tax credit available under Internal Revenue Code (IRC) §936 resulted in many U.S. companies converting former possessions corporations into controlled foreign corporations. Although Puerto Rico is a U.S. territory, the conversions highlight that corporations organized under the laws of the Commonwealth generally are foreign corporations for U.S. tax purposes. A U.S. Senate Subcommittee reports Microsoft Corporation shifted offshore the recognition of nearly one-ha

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LiTrond Randøy, Jiatao, and Trond Randøy. "Resource Flows within Multinational Corporations: Implications for Subsidiary Strategy." Journal of International Business and Economy 3, no. 1 (2002): 25–46. http://dx.doi.org/10.51240/jibe.2002.1.2.

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Built on the network conceptualization of the multinational corporation (MNC) in the literature, this paper explores three sets of intra-MNC resource flows that facilitate global integration: capital, knowledge, and product flows. By considering both the direction and intensity of the resource flows, this paper presents a framework for analyzing the strategic roles of foreign subsidiaries. We explore this framework with data on U.S. subsidiaries of foreign companies in 46 manufacturing and service industries and 24 MNC home countries. Differences in subsidiary roles are analyzed along two dime

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Ando, Naoki, and Yongsun Paik. "Effects of two staffing decisions on the performance of MNC subsidiaries." Journal of Global Mobility 2, no. 1 (2014): 85–101. http://dx.doi.org/10.1108/jgm-08-2013-0051.

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Purpose – The purpose of this paper is to examine the relationship between foreign subsidiary staffing and subsidiary performance by focussing on two staffing practices: first, the ratio of parent country nationals (PCNs) to foreign subsidiary employees and second, the number of PCNs assigned to the foreign subsidiary. Design/methodology/approach – Hypotheses predicting curvilinear relationships between the assignment of PCNs and subsidiary performance are tested using a panel data set consisting of 4,858 foreign subsidiaries of Japanese multinational corporations (MNCs). Findings – The result

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Kim, Chan Bok, Seong-Jin Choi, and Luyao Zhang. "Determinants of Staff Localization in Headquarters-Subsidiary-Subsidiary Relationships." Sustainability 14, no. 1 (2021): 249. http://dx.doi.org/10.3390/su14010249.

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This paper investigates how cultural distance, the local experience of a foreign subsidiary, and the intensity of local competition jointly affect the staff localization of MNEs’ subsidiaries. While previous studies on the effects of cultural distance have mainly focused on the gap between home and host countries, we extend the existing “home-host” country perspective to the home-intermediary-host country relationship. This study regards Korea as an intermediary country and utilizes 520 observations from a unique survey conducted by the Export-Import Bank of Korea from 2006 to 2013. The result

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Dörrenbächer, Christoph, and Mike Geppert. "Subsidiary staffing and initiative‐taking in multinational corporations." Personnel Review 39, no. 5 (2010): 600–621. http://dx.doi.org/10.1108/00483481011064163.

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Hofstetter, Karl. "Parent Responsibility for Subsidiary Corporations: Evaluating European Trends." International and Comparative Law Quarterly 39, no. 3 (1990): 576–98. http://dx.doi.org/10.1093/iclqaj/39.3.576.

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Dissertations / Theses on the topic "Subsidiary corporations"

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Andersson, Maria. "Creating and sharing subsidiary knowledge within multinational corporations." Doctoral thesis, Uppsala : Uppsala University, 2003. http://www.loc.gov/catdir/toc/fy042/2003504668.html.

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Grüner, Michael. "Die Beendigung von Gewinnabführungs- und Beherrschungsverträgen /." Frankfurt am Main [u.a.] : Lang, 2003. http://www.gbv.de/dms/sbb-berlin/365178918.pdf.

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Haq, Hammad ul. "The Unequal Playing Field : Headquarters’ Attention and Subsidiary Voice in Multinational Corporations." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-306441.

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Attention of top managers has an impact on future direction of an organization according to the attention-based view of the firm. In the context of multinational corporations, headquarters’ attention is likely to influence the actions and behavior of subsidiaries. Thus, in the thesis, I respond to calls for more research on this topic: enhancing the understanding about how a subsidiary’s perception of headquarters’ attention relates to its choice of communication moves when sharing business ideas with headquarters (also known as subsidiary voice). In recent research, subsidiary voice is viewed

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Tsai, Hsin-Ju Stephie. "Factors affecting the performance of inter-subsidiary innovation transfer in multinational corporations." Thesis, University of Manchester, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.499943.

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Kostova, Tatiana, Phillip C. Nell, and Anne Kristin Hoenen. "Understanding Agency Problems in Headquarters-Subsidiary Relationships in Multinational Corporations: A contextualized Model." Sage, 2017. http://dx.doi.org/10.1177/0149206316648383.

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This paper proposes an agency model for headquarters subsidiary relationships in multinational organizations with headquarters as the principal and the subsidiary as the agent. As a departure from classical agency theory, our model is developed for the unit level of analysis and considers two root causes of the agency problem - self-interest and bounded rationality. We argue that in the organizational setting, one cannot assume absolute self-interest and perfect rationality of agents (subsidiaries) but should allow them to vary. We explain subsidiary level variation through a set of inter

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Nogaibay, Zangar. "Schutz der Minderheit und der Gläubiger der abhängigen Aktiengesellschaft im Konzern : eine rechtsvergleichende und rechtspolitische Konzept-Analyse am Beispiel der Rechtsordnungen Deutschlands, Georgiens, Russlands und Kasachstans /." Berlin : Wiss. Verl. Berlin Gaudig & Veit, 2006. http://www.wvberlin.de/data/inhalt/nogaibay.htm.

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Zhang, Shu. "Make a company localized or personalized a case study of a Japanese electric subsidiary in Shanghai /." Click to view the E-thesis via HKUTO, 2005. http://sunzi.lib.hku.hk/hkuto/record/B35514553.

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Yamazaki, Kaoruko. "Exploratory investigation into the process of foreign subsidiary evolution in the machine tool industry." Thesis, University of Cambridge, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.610884.

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HERNÁNDEZ, GUERRERO Vanesa. "Tax incentives under the initiatives against harmful tax competition, the EC treaty provisions on state aid and the WTO Agreement on subsidies." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/25400.

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Defence date: 17 December 2007<br>Examining Board: Prof. Ernst-Ulrich Petersmann (EUI Supervisor) ; Prof. Adolfo J. Martín Jiménez (Universidad de Cádiz, External Supervisor) ; Prof. Pierre-Marie Dupuy, EUI ; Mr. Richard Lyal, EC Commission<br>PDF of thesis uploaded from the Library digital archive of EUI PhD theses

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Kannenberg, Ernst August. "The suitability of a system of group taxation for South Africa, with specific reference to the recommendations of the Katz Commission." Thesis, Stellenbosch : Stellenbosch University, 1999. http://hdl.handle.net/10019.1/51517.

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Thesis (MAcc) -- Stellenbosch University, 1999.<br>ENGLISH ABSTRACT: The current South African tax dispensation does not make provision for a system of group taxation, which gives rise to various tax anomalies. The Katz Commission recommended the implementation of a consolidation system of group taxation in their third interim report. This study investigates the issue of group taxation with the objective of commenting on the Katz Commission's recommendation. Chapter 1 explains the purpose of a system of group taxation and discusses the different forms of group taxation. Furthermore, the

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Books on the topic "Subsidiary corporations"

1

Board, Accounting Standards. Accounting for subsidiary undertakings. Accounting Standards Board, 1992.

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2

Gené, Josep Moreno. Aspectos jurídico-laborales de las empresas filiales: La identificación del empresario responsable. Tecnos, 2003.

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Quintart, Aimable. Filialisation d'activités d'entreprises: Stratégie et gestion. De Boeck université, 1992.

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Grigorash, I. V. Zavisimye i︠u︡ridicheskie lit︠s︡a v grazhdanskom prave: Opyt sravnitelʹno-pravovogo issledovanii︠a︡. Volters Kluver, 2007.

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Jacyszyn, Jerzy. Oddział spółki: Tworzenie i funkcjonowanie. Zakamycze, 1999.

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6

United States. Congress. House. Committee on Ways and Means. Tax underpayments by U.S. subsidiaries of foreign companies: Hearings before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred First Congress, second session. July 10 and 12, 1990. U.S. G.P.O., 1991.

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Cristiano, Romano. A subsidiária integral no Brasil. Editora Revista dos Tribunais, 1986.

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8

Annink, R. A. P. Verzelfstandiging: Over strategische en organisatorische overwegingen voor het zelfstandig maken van concerndochters. Van Gorcum, 1990.

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Griffi, Ugo Patroni. Le azioni correlate. Edizioni scientifiche italiane, 2005.

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United States. Congress. House. Committee on Ways and Means. Tax underpayments by U.S. subsidiaries of foreign companies: Hearings before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred First Congress, second session. July 10 and 12, 1990. U.S. G.P.O., 1991.

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Book chapters on the topic "Subsidiary corporations"

1

Johnston, Stewart. "Subsidiary Task and Subsidiary Autonomy." In Headquarters and Subsidiaries in Multinational Corporations. Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511002_7.

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Johnston, Stewart. "Subsidiary Size and Subsidiary Autonomy." In Headquarters and Subsidiaries in Multinational Corporations. Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511002_8.

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Johnston, Stewart. "Subsidiary Tasks." In Headquarters and Subsidiaries in Multinational Corporations. Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511002_4.

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Johnston, Stewart. "MNC Strategies and Subsidiary Tasks." In Headquarters and Subsidiaries in Multinational Corporations. Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511002_6.

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Birkinshaw, Julian, Neil Hood, and Stefan Jonsson. "Building Firm-Specific Advantages in Multinational Corporations: The Role of Subsidiary Initiative (1998)." In The Multinational Subsidiary. Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9780230510807_12.

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6

Dzedek, Lars R. "Review of the Literature on Subsidiary Initiatives." In Initiatives by Subsidiaries of Multinational Corporations. Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-20950-6_2.

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Johnston, Stewart. "A New Model of the Headquarters- subsidiary Relationship." In Headquarters and Subsidiaries in Multinational Corporations. Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511002_5.

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Verbeke, Alain, and Wenlong Yuan. "Subsidiary Autonomous Activities in Multinational Enterprises: A Transaction Cost Perspective." In Knowledge Transfer in Multinational Corporations. Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-322-91003-5_3.

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Surlemont, Bernard. "A Typology of Centres Within Multinational Corporations: An Empirical Investigation." In Multinational Corporate Evolution and Subsidiary Development. Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-26467-4_7.

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Freiling, Jörg, and Sven Laudien. "Competence Building in Transnational Companies: The Role of Regional Headquarters in Subsidiary Coordination." In Transnational Corporations and Transnational Governance. Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137467690_9.

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Conference papers on the topic "Subsidiary corporations"

1

Cayer, Aaron. "Subsidiary Architecture: Multi-Firm Practices and the Blurring of Distinction Between Large and Small Firms." In 108th Annual Meeting Proceedings. ACSA Press, 2020. http://dx.doi.org/10.35483/acsa.am.108.124.

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Over the past two decades, small architecture firms have begun to develop secondary firms to supplement their practices, including rendering firms, post-occupancy-evaluation firms, as-built drawing firms, and computer consulting firms. This paper examines how these subsidiary practices began primarily within large-scale corporations during the 1960s and 1970s, as well as how these practices are informed by histories of post-industrialization and moments of economic instability. Combining both historical analysis with interviews of firm owners and business leaders, this paper reveals how and wh

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Petrovsky, Gury, Arkady Amosov, Victor Stepanchouk, Martin Saepoff, and Vladimir Vaynerman. "Russian optical materials." In OSA Annual Meeting. Optica Publishing Group, 1991. http://dx.doi.org/10.1364/oam.1991.pd6.

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Creation of a Joint Venture, the PETROSIL Corporation, between Dynasil International, Inc (subsidiary of Dynasil Corporation of America) and the Vaviliov Institute of Optics (St. Petersburg, Russia) has resulted in the ability to provide a broad range of Russian manufactured optical materials (fused silica/quartz, optical glasses and crystals) readily available for the Western market.

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Yang, Jianhua. "Analysis of enterprise resources diffused effect in the parent-subsidiary corporation's network system." In 2011 International Conference on Management Science and Industrial Engineering (MSIE). IEEE, 2011. http://dx.doi.org/10.1109/msie.2011.5707447.

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Schauer, Ray, and James P. Riley. "The Evolution of Non-Ferrous Recovery at the Solid Waste Authority of Palm Beach County’s North County Resource Recovery Facility." In 14th Annual North American Waste-to-Energy Conference. ASMEDC, 2006. http://dx.doi.org/10.1115/nawtec14-3190.

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The North County Resource Recovery Facility is a 2,000 tpd refuse derived fuel (RDF) Waste to Energy facility located in West Palm Beach, FL. Palm Beach Resource Recovery Corporation (PBRRC), a wholly owned subsidiary of The Babcock & Wilcox Company (B&W), operates and maintains the facility under a long-term operation and maintenance (O&M) agreement with the Solid Waste Authority of Palm Beach County.

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Hunsaker, Isaac L., David J. Glaze, Jeremy N. Thornock, and Philip J. Smith. "A New Model for Virtual Radiometers." In ASME 2012 Heat Transfer Summer Conference collocated with the ASME 2012 Fluids Engineering Division Summer Meeting and the ASME 2012 10th International Conference on Nanochannels, Microchannels, and Minichannels. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/ht2012-58093.

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There exists a general need to compare radiative fluxes from experimental radiometers with fluxes computed in Thermal/Fluid simulations. Unfortunately, typical numerical simulation suites lack the ability to predict fluxes to objects with small view angles thus preventing validation of simulation results. A new model has been developed that allows users to specify arbitrary view angles, orientations, and locations of multiple radiometers, and receive as the output, high-accuracy radiative fluxes to these radiometers. This virtual radiometer model incorporates a reverse monte-carlo ray tracing

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Yang, PengPeng, and YiXue Yang. "Research on Implementation Effect Evaluation of Strategic Provincial Subsidiaries of Power Grid Corporation——Take X provincial subsidiary as an example." In 2022 3rd International Conference on Education, Knowledge and Information Management (ICEKIM). IEEE, 2022. http://dx.doi.org/10.1109/icekim55072.2022.00213.

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Yang, Zhong, Qingxiao Wang, and Yonggui Wang. "The Role of Subsidiary's Innovativeness in Affecting the Satisfaction with Knowledge Transfer in Multinational Corporations: Evidence from the Electron and Communication Industries in China." In 2006 International Conference on Service Systems and Service Management. IEEE, 2006. http://dx.doi.org/10.1109/icsssm.2006.320608.

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Subia, Samuel R., J. Frank Dempsey, Nathan K. Crane, and Jesse D. Thomas. "A Methodology for Modelling Enclosure Radiation Heat Transfer Under Large Structural Deformation." In ASME 2012 Heat Transfer Summer Conference collocated with the ASME 2012 Fluids Engineering Division Summer Meeting and the ASME 2012 10th International Conference on Nanochannels, Microchannels, and Minichannels. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/ht2012-58576.

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Finite element method (FEM) numerical simulations of heat transfer for high-temperature regimes often require modeling of grey-body enclosure radiation where enclosure geometry definitions are obtained as part of the model grid generation process. Owing to the expense of solving the radiation problem, typical FEM approaches loosely couple the radiative transfer solution as boundary conditions to a standard conduction formulation. When the problem at hand is thermal-mechanical and relative motion occurs between enclosure surfaces, the simulation code is tasked with providing a means of updating

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Murphy, Ryan. "A Review of In-situ Temperature Measurements for Additive Manufacturing Technologies." In NCSL International Workshop & Symposium. NCSL International, 2016. http://dx.doi.org/10.51843/wsproceedings.2016.11.

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Additive manufacturing (AM) encompasses a rapidly advancing host of technologies used for building parts with complex geometrical shapes layer-by-layer from a wide range of materials such as polymers, glasses, ceramics, metals, and metal-alloys. A wide variety of AM processes are used to build parts on test beds using processes such as material extrusion and laser or e-beam irradiation of powders and liquids, depending on the industrial or commercial application. Unfortunately the dimensional and compositional quality of AM built parts highly depends on the technology, and can even significant

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Santarelli, M., P. Leone, M. Garglio, M. Cali`, and G. Orsello. "Experimental Analysis of the Temperature and Voltage Distribution of a SOFC Generator Varying the Air Stoichiometry and Pre-Heating Temperature." In ASME 2006 International Mechanical Engineering Congress and Exposition. ASMEDC, 2006. http://dx.doi.org/10.1115/imece2006-16264.

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GTT, a subsidiary of Siemens Power Corporation, started in 2004 the EOS Project (Energy from Solid Oxides) with Politecnico of Torino, an applied research activity in Stationary Fuel Cells based on SOFC technology. The project (2004-2009) has the purpose to test a pilot plant for Combined Heat and Power. The operation of a SOFC generator is strictly affected by some regulation variables, among which there are the air stoichiometry and pre-heating temperature: sensitivity tests have been performed and are analyzed in the paper to characterize the single sector operation in a 100 kWe SOFC stack.

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