Purpose - The purpose of this paper is to study the effectiveness of the risk management system in the European context, especially with regard to the risk management committee, the uncertainty of the environment and company performance. In summary, it evaluates European companies listed on the...

The past quarter century has witnessed many developments in the research and practice of managing human resources in the United States. In this article, we briefly describe two major areas in which these developments have been unfolding: strategic human resource management and international...

The purpose of this study is to present in what way socio-cultural dimensions and employee-related assumptions are related to human resource management (HRM) practices in different areas, as Scandinavia and Greece. These locations were selected as they belong to two distinct cultural clusters,...

In diesem Beitrag wird ein Ansatz zur Erforschung der Personalpolitik in multinationalen Unternehmen vorgestellt, der sich inzwischen zu einem eigenständigen Forschungsstrang in der internationalen Personalforschung entwickelt hat. Dieser Ansatz hat im deutschsprachigen Raum bisher nur wenig...

Foreign direct investment (FDI) in advanced business services (ABSs), referred to here as the offshoring of white-collar jobs, has become one of the major developments in the operations of multinational corporations (MNCs). However, a specific theoretical approach to this phenomenon has not been...

This paper develops two Sraffian supermultiplier models of two different kinds of economies that are dependent upon foreign direct investment (FDI): the "export platform FDI-led" growth model and the "tax haven FDI-led" growth model. The former is driven by the growth of the exports of...

A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by...

This paper develops two Sraffian supermultiplier models of two different kinds of economies that are dependent upon foreign direct investment (FDI): the 'export platform FDI-led' growth model and the 'tax haven FDI-led' growth model. The former is driven by the growth of the exports of...

We exploit the new country-by-country reporting data of multinational corporations, with unparalleled country coverage, to reveal the distributional consequences of profit shifting. We estimate that multinational corporations worldwide shifted over $ 850 billion in profits in 2017, primarily to...