The competition of Multinational Corporation is getting more and more intense with the economy globalization, requiring companies to standardize operations to stay competitive. Shared Services is an effective way of k...The competition of Multinational Corporation is getting more and more intense with the economy globalization, requiring companies to standardize operations to stay competitive. Shared Services is an effective way of keeping costs down and improving efficiency by moving certain functions to one central location. Financial Shared Services is one of the typical representatives. In this essay, the advantages and disadvantages of Financial Shared Services will be discussed on the case of Motorola and explored with some possible solutions.展开更多
With the development of globalisation,more and more international enterprises expand business overseas,aiming to seek new marketing opportunities.During this process,multinational corporations(MNCs)would face differen...With the development of globalisation,more and more international enterprises expand business overseas,aiming to seek new marketing opportunities.During this process,multinational corporations(MNCs)would face different kinds of factors.Culture is one of the critically significant factors.Cultural differences between the home country and host country would affect consumer behaviour and product preferences.Therefore,the importance of cultural differences could be not ignored.展开更多
With the swift growth of China's economy in recent years, the number of multinational corporations in China is increasing rapidly, and during their process of management, the strategy of human resources localizati...With the swift growth of China's economy in recent years, the number of multinational corporations in China is increasing rapidly, and during their process of management, the strategy of human resources localization is widely used. Though there are a lot of scholars who have done research on advantages, negative effects and implementation of this strategy, there are still not enough studies have been made about the enlightenments for China. Therefore, this study aims at representing more modern and advanced opinions by stating superiority and inferior of multinational corporations' human resources localization strategy on the basis of predecessors' studies. This study is based on multinational corporation human resources localization theories, research on certain multinational corporations located in China, and data and information from relative journals, books,newspapers and internet. The conclusion of this paper is as below: though human resources localization strategy has obvious advantages, the management shall control the"degree"in case of"over-localization"; secondly, as Chinese corporations, it is necessary to possess their own core technology instead of being a manufacturer only; and last, Chinese corporations should learn from foreign multinationals that balancing between globalization and localization, to maximize the benefits.展开更多
:With the unceasing globalization development of MNCs' business and connnuous intensify in international competition, the managers of MNCs find that the strategy decisions they are faced on are becoming more compli...:With the unceasing globalization development of MNCs' business and connnuous intensify in international competition, the managers of MNCs find that the strategy decisions they are faced on are becoming more complicated, and they have deeply realized that the perception and defense of the international risk has the impact on their strategy decisions. The thesis, proceeding with analyzing and evaluating risk types in the course of enterprises developing in the international markets, based on the integration international risk perception model, utilizing relative theories and study thoughts of the corporate governance mechanisms, especially the relative studies on overseas enterprises' governance mechanisms, explores how to use the corporate governance mechanisms to build the defense system against international risks. Meanwhile, the thesis further discusses the risks our native enterprises have suffered from during the multinational operation in detail, explores its reasons and offers the defense measures of all sorts of risk.展开更多
The concept of corporate social responsibility was origined in the United States in the early 1990 s. This theory is put forward,and quickly caused the widespread attention of various disciplines. With the transition ...The concept of corporate social responsibility was origined in the United States in the early 1990 s. This theory is put forward,and quickly caused the widespread attention of various disciplines. With the transition of the planned economy to marketeconomy in our country, most of the enterprises in China will still refuse to take care of the social responsibility and a series ofproblems become the biggest contradiction in China's economic development and social development. So it is necessary forChina to slove these problems.展开更多
Performance management has become a competitive advantage of enterprises to cultivate core competitiveness of strategic initiatives, but how to act performance management out scientifically has been difficult. An uncl...Performance management has become a competitive advantage of enterprises to cultivate core competitiveness of strategic initiatives, but how to act performance management out scientifically has been difficult. An unclear understanding of the various issues often results in improper handling counterproductive. Thus, we should analyze human resource performance management problems and their causes, and only on this basis can we establish and implement effective hunlan resource management system dynamic performance during the difficulties and the main factors that should be considered to elaborate.展开更多
This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings management.Using a combined dataset of outward foreign direct investm...This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings management.Using a combined dataset of outward foreign direct investment and financial statements by Chinese firms publicly listed on A-share markets between 2012 and 2017,we investigate whether Chinese MNCs are more inclined to manage earnings.We discover that these firms exhibited significant earnings management behavior and typically adjusted their earnings downward.We demonstrate that these effects were more pronounced among private MNCs than state-owned firms,and in host countries with weaker institutional quality.Further research reveals that after delaying the confirmation of current earnings,Chinese MNCs received higher government subsidies,and this pattern was particularly prevalent among private MNCs.We find no evidence that Chinese MNCs manipulated earnings to avoid paying taxes.展开更多
Background:Global health institutions have called for governments,international organisations and health practitioners to employ a human rights-based approach to infectious diseases.The motivation for a human rights a...Background:Global health institutions have called for governments,international organisations and health practitioners to employ a human rights-based approach to infectious diseases.The motivation for a human rights approach is clear:poverty and inequality create conditions for infectious diseases to thrive,and the diseases,in turn,interact with social-ecological systems to promulgate poverty,inequity and indignity.Governments and intergovernmental organisations should be concerned with the control and elimination of these diseases,as widespread infections delay economic growth and contribute to higher healthcare costs and slower processes for realising universal human rights.These social determinants and economic outcomes associated with infectious diseases should interest multinational companies,partly because they have bearing on corporate productivity and,increasingly,because new global norms impose on companies a responsibility to respect human rights,including the right to health.Methods:We reviewed historical and recent developments at the interface of infectious diseases,human rights and multinational corporations.Our investigation was supplemented with field-level insights at corporate capital projects that were developed in areas of high endemicity of infectious diseases,which embraced rights-based disease control strategies.Results:Experience and literature provide a longstanding business case and an emerging social responsibility case for corporations to apply a human rights approach to health programmes at global operations.Indeed,in an increasingly globalised and interconnected world,multinational corporations have an interest,and an important role to play,in advancing rights-based control strategies for infectious diseases.Conclusions:There are new opportunities for governments and international health agencies to enlist corporate business actors in disease control and elimination strategies.Guidance offered by the United Nations in 2011 that is widely embraced by companies,governments and civil society provides a roadmap for engaging business enterprises in rights-based disease management strategies to mitigate disease transmission rates and improve human welfare outcomes.展开更多
The top-level design of national governance plays a leading role in reforming the corporate governance of state-owned enterprises(SOEs)at the micro level.Following the overall objectives of comprehensively deepening r...The top-level design of national governance plays a leading role in reforming the corporate governance of state-owned enterprises(SOEs)at the micro level.Following the overall objectives of comprehensively deepening reforms,this paper argues that the objective of SOEs corporate governance reform at this stage should be to improve and develop the SOEs corporate governance system with Chinese characteristics and modernize SOEs corporate governance system and governance capacity.To achieve this ambitious objective,this paper considers the theory of SOEs corporate governance with Chinese characteristics,and then explores the concrete manifestation and implementation pathway to the modernization of SOEs corporate governance system and governance capacity.This paper thus enriches the theory of corporate governance and provides insights into the newera SOEs corporate governance reform.展开更多
Resorting to the immensely state-centric international legal system to regulate corporate human rights abuses is often viewed as inadequate.Among many proposals aiming at filling the international regulatory gaps,impo...Resorting to the immensely state-centric international legal system to regulate corporate human rights abuses is often viewed as inadequate.Among many proposals aiming at filling the international regulatory gaps,imposing international human rights obligations directly on corporations is a bold one,which,due to profound doctrinal and practical challenges,is yet to be materialized.However,state-owned enterprises(SOEs),given their prima facie''state-business nexus"that blurs the traditional public-private divide,might provide a renewed opportunity to push forward the"direct international corporate accountability^^campaign.This study investigates whether SOEs represent a golden chance for direct corporate accountability in the international legal regime.This study provides a legal analysis supported by case law,and by comparative and empirical research when appropriate.After providing a definitional account of SOEs,it examines the legal status of SOEs under international law.Then,in the reverse direction,it proceeds to explore if the state-business nexus of SOEs as non-state actors could render the argument toward direct international corporation accountability more convincing.Major findings reveal that SOEs,to a limited extent,represent a renewed opportunity to rethink direct corporate accountability under international law.展开更多
文摘The competition of Multinational Corporation is getting more and more intense with the economy globalization, requiring companies to standardize operations to stay competitive. Shared Services is an effective way of keeping costs down and improving efficiency by moving certain functions to one central location. Financial Shared Services is one of the typical representatives. In this essay, the advantages and disadvantages of Financial Shared Services will be discussed on the case of Motorola and explored with some possible solutions.
文摘With the development of globalisation,more and more international enterprises expand business overseas,aiming to seek new marketing opportunities.During this process,multinational corporations(MNCs)would face different kinds of factors.Culture is one of the critically significant factors.Cultural differences between the home country and host country would affect consumer behaviour and product preferences.Therefore,the importance of cultural differences could be not ignored.
文摘With the swift growth of China's economy in recent years, the number of multinational corporations in China is increasing rapidly, and during their process of management, the strategy of human resources localization is widely used. Though there are a lot of scholars who have done research on advantages, negative effects and implementation of this strategy, there are still not enough studies have been made about the enlightenments for China. Therefore, this study aims at representing more modern and advanced opinions by stating superiority and inferior of multinational corporations' human resources localization strategy on the basis of predecessors' studies. This study is based on multinational corporation human resources localization theories, research on certain multinational corporations located in China, and data and information from relative journals, books,newspapers and internet. The conclusion of this paper is as below: though human resources localization strategy has obvious advantages, the management shall control the"degree"in case of"over-localization"; secondly, as Chinese corporations, it is necessary to possess their own core technology instead of being a manufacturer only; and last, Chinese corporations should learn from foreign multinationals that balancing between globalization and localization, to maximize the benefits.
基金This research was supported by the National Social Science Foundation of China, and its approval number is 03CJY011
文摘:With the unceasing globalization development of MNCs' business and connnuous intensify in international competition, the managers of MNCs find that the strategy decisions they are faced on are becoming more complicated, and they have deeply realized that the perception and defense of the international risk has the impact on their strategy decisions. The thesis, proceeding with analyzing and evaluating risk types in the course of enterprises developing in the international markets, based on the integration international risk perception model, utilizing relative theories and study thoughts of the corporate governance mechanisms, especially the relative studies on overseas enterprises' governance mechanisms, explores how to use the corporate governance mechanisms to build the defense system against international risks. Meanwhile, the thesis further discusses the risks our native enterprises have suffered from during the multinational operation in detail, explores its reasons and offers the defense measures of all sorts of risk.
文摘The concept of corporate social responsibility was origined in the United States in the early 1990 s. This theory is put forward,and quickly caused the widespread attention of various disciplines. With the transition of the planned economy to marketeconomy in our country, most of the enterprises in China will still refuse to take care of the social responsibility and a series ofproblems become the biggest contradiction in China's economic development and social development. So it is necessary forChina to slove these problems.
文摘Performance management has become a competitive advantage of enterprises to cultivate core competitiveness of strategic initiatives, but how to act performance management out scientifically has been difficult. An unclear understanding of the various issues often results in improper handling counterproductive. Thus, we should analyze human resource performance management problems and their causes, and only on this basis can we establish and implement effective hunlan resource management system dynamic performance during the difficulties and the main factors that should be considered to elaborate.
基金the National Natural Science Foundation of China(Nos.72203061,72303157,and 72173082)the Ministry of Education Project of Key Research Institute of Humanities and Social Sciences at Universities in China(No.22JJD790011)the Fundamental Research Funds for the Central Universities(No.2021ECNU-HLYT033).
文摘This study evaluates the quality of accounting information provided by Chinese multinational corporations(MNCs)in relation to the issue of earnings management.Using a combined dataset of outward foreign direct investment and financial statements by Chinese firms publicly listed on A-share markets between 2012 and 2017,we investigate whether Chinese MNCs are more inclined to manage earnings.We discover that these firms exhibited significant earnings management behavior and typically adjusted their earnings downward.We demonstrate that these effects were more pronounced among private MNCs than state-owned firms,and in host countries with weaker institutional quality.Further research reveals that after delaying the confirmation of current earnings,Chinese MNCs received higher government subsidies,and this pattern was particularly prevalent among private MNCs.We find no evidence that Chinese MNCs manipulated earnings to avoid paying taxes.
基金Special thanks are addressed to Cynthia Donovan for insights into the role of agricultural economics in health considerations.KS is grateful to NewFields for a PhD fellowship,and to NomoGaia for funding research associated with this manuscript.
文摘Background:Global health institutions have called for governments,international organisations and health practitioners to employ a human rights-based approach to infectious diseases.The motivation for a human rights approach is clear:poverty and inequality create conditions for infectious diseases to thrive,and the diseases,in turn,interact with social-ecological systems to promulgate poverty,inequity and indignity.Governments and intergovernmental organisations should be concerned with the control and elimination of these diseases,as widespread infections delay economic growth and contribute to higher healthcare costs and slower processes for realising universal human rights.These social determinants and economic outcomes associated with infectious diseases should interest multinational companies,partly because they have bearing on corporate productivity and,increasingly,because new global norms impose on companies a responsibility to respect human rights,including the right to health.Methods:We reviewed historical and recent developments at the interface of infectious diseases,human rights and multinational corporations.Our investigation was supplemented with field-level insights at corporate capital projects that were developed in areas of high endemicity of infectious diseases,which embraced rights-based disease control strategies.Results:Experience and literature provide a longstanding business case and an emerging social responsibility case for corporations to apply a human rights approach to health programmes at global operations.Indeed,in an increasingly globalised and interconnected world,multinational corporations have an interest,and an important role to play,in advancing rights-based control strategies for infectious diseases.Conclusions:There are new opportunities for governments and international health agencies to enlist corporate business actors in disease control and elimination strategies.Guidance offered by the United Nations in 2011 that is widely embraced by companies,governments and civil society provides a roadmap for engaging business enterprises in rights-based disease management strategies to mitigate disease transmission rates and improve human welfare outcomes.
基金This paper is supported by the Key Project of the National Natural Science Foundation of China(No.71432008).The authors thank Prof.LI Shanmin,Prof.YI Zhihong,Prof.JIANG Dongsheng,Prof.LIU Zhibiao,Prof.LU Zhengfei,Prof.WANG Huacheng,Prof.LÜChangjiang,Prof.TANG Guliang,Prof.WANG Changyun,Prof.ZHENG Hongliang,Prof.WANG Dehua,Prof.XU Feng,Prof.ZHANG Mubin,and friends from central enterprises and financial institutions,such as Mr.YOU Hua,Dr.WANG Yuntong,Dr.QIAN Zhonghua,Dr.QIN Yihu,for their constructive comments and suggestions on this paper.Opinions expressed in this paper are the authors’sole responsibility。
文摘The top-level design of national governance plays a leading role in reforming the corporate governance of state-owned enterprises(SOEs)at the micro level.Following the overall objectives of comprehensively deepening reforms,this paper argues that the objective of SOEs corporate governance reform at this stage should be to improve and develop the SOEs corporate governance system with Chinese characteristics and modernize SOEs corporate governance system and governance capacity.To achieve this ambitious objective,this paper considers the theory of SOEs corporate governance with Chinese characteristics,and then explores the concrete manifestation and implementation pathway to the modernization of SOEs corporate governance system and governance capacity.This paper thus enriches the theory of corporate governance and provides insights into the newera SOEs corporate governance reform.
文摘Resorting to the immensely state-centric international legal system to regulate corporate human rights abuses is often viewed as inadequate.Among many proposals aiming at filling the international regulatory gaps,imposing international human rights obligations directly on corporations is a bold one,which,due to profound doctrinal and practical challenges,is yet to be materialized.However,state-owned enterprises(SOEs),given their prima facie''state-business nexus"that blurs the traditional public-private divide,might provide a renewed opportunity to push forward the"direct international corporate accountability^^campaign.This study investigates whether SOEs represent a golden chance for direct corporate accountability in the international legal regime.This study provides a legal analysis supported by case law,and by comparative and empirical research when appropriate.After providing a definitional account of SOEs,it examines the legal status of SOEs under international law.Then,in the reverse direction,it proceeds to explore if the state-business nexus of SOEs as non-state actors could render the argument toward direct international corporation accountability more convincing.Major findings reveal that SOEs,to a limited extent,represent a renewed opportunity to rethink direct corporate accountability under international law.