跨国公司国际避税的运行机制

跨国经营者的最大目的就是提高经济效益,谋求税负最小化和税后利润最大化。为此,跨国公司常常采用精通合理的避税方法和技术,其成功经验对我国企业进行跨国经营影响颇深,我国企业对外投资中应该借鉴跨国公司的避税方法来保护我国跨国经营者的利益,增强跨国经营的适应能力。     

承接跨国公司服务外包的策略分析

进入二十一世纪以来,经济全球化进程进一步加速,很多行业和领域都建立了国际规则,使各国间的商业障碍逐渐消除;同时,科学技术的不断进步也使国际交流更加便捷,这些都为跨国公司服务外包提供了必要的条件。本文从跨国公司服务外包的发展必然性出发,阐述辽宁省承接跨国公司服务外包的必要性及策略分析。     

跨国公司的中国新定位

与10年前不同的是,现如今跨国公司正在加速扩张步伐,而不是简单的进入市场。跨国公司在中国的投资范围、投资模式趋于更力加复杂。     

跨国公司本土化策略及其对我国的影响

跨国公司将世界市场和全球的消费者作为自己角逐的目标,这就要求跨国公司在全球范围内建立起专业化的生产和销售网络。然而,由于经济水平和文化差异的存在,加上各个国家和地区的需求结构、居民消费偏好等有很大不同,所以越来越多的跨国公司倾向于营销策略本土化。本文旨在浅析本土化策略,以及该策略对我国经济的影响及应对。     

发展中国家跨国公司应对全球化竞争的策略

一、全球化条件下发展中国家跨国公司面临的机遇和挑战 从20世纪80年代以来,随着以信息技术为核心的新技术命的兴起以及世界市场经济的不断扩展,经济全球化已成为世界经济发展中一个最为突出的趋势和特征在经济全球化潮流的推动下,当今国际经济联系和合作无论在广度还是在深度上都在取得全新的突破从知识、信息和技术到贸易和金融再到投资、生产和经营等各个方面的全球化趋势都有了空前的增强,作为经济全球化微观层面的主要参与者与推动力量,各国的跨国公司及其对外直接投资出现了加速扩展的势头.     

从IBM看跨国公司向全球公司的发展战略转变

随着经济全球化浪潮的涌现,国际竞争压力也不断增大,跨国公司开始在更大范围内发掘其竞争优势。本文通过对IBM从跨国公司向全球公司的转变来分析当今全球跨国公司发展战略的转型趋势与特点。     

童工的国际保护——以跨国公司的责任为视角

“童工血汗工厂”屡见报端．导致跨国公司越来越注重其供应商和全球经营中的诉讼和声誉上的影响.但是跨国公司仅仅终止其与供应商的关系或要求供应商解雇童工的方式并没有从根源上解决童工问题,跨国公司需要采取更加积极的行动,寻求更具有现实意义的解决办法。     

跨国公司压制本土企业的创新!

对颠覆性的创新,巨型企业的本能反应就是压制2006年7月28日,东进诉英特尔非法垄断技术案在北京开庭,两个公司之间漫长的诉讼进入一个新阶段。东进与英特尔的纠纷已近两年。2004年12月,英2特尔公司以“不适当地使用英特尔的版权软件”为由,将东进告上法庭;2005年4月1日,东进以英特尔用户的名义,状告其非法垄断技术和妨碍技术进步。当初,英特尔起诉东进的消息一经传出,有人认为英特尔是在开玩笑:堂堂跨国公司,怎可能犯如此低级的错误?后来的事实却表明,英特尔此招可谓凶狠老辣!一些大客户立即取消了东进的定单,东进原本进展顺利的上市进程,也…     

跨国公司并购我国企业的效应分析及应对策略

随着中国入世及新一轮的经济增长,跨国公司对我国企业的并购行为将日趋活跃。跨国并购在给国内经济增长带来资金、技术、市场及先进管理方法的同时,也不可避免地带来一些负面影响,如容易滋生垄断倾向、并购过程中的国有资产流失、本土品牌消亡及投机性并购行为的存在等。本文尝试对此提出一些应对策略。     

产品标准化战略模型及其实证检验--以60家"世界500强"在华跨国公司的实证检验为例

产品标准化战略作为跨国公司全球营销战略重要的经营模式,一直以来,在理论和实践方面都受到跨国公司的普遍关注,在全球营销战略领域表现出极强的实践性.但是,迄今为止,尚缺乏一个对理论和实践均具有指导意义的产品标准化战略的综合模型.本研究在继承、发展以往学者有关产品标准化战略的零散研究基础上,对产品标准化战略的内涵和影响该战略的内外部因素进行了深入、系统的梳理、归纳和提炼,构建了"产品标准化战略理论模型",并对60家"世界500强"在华跨国公司的调研数据进行了实证检验,丰富和发展了全球营销战略理论.     

新产品市场投放策略的研究综述

新产品市场投放策略是影响新产品成功的重要因素.许多学者进行了深入的研究,研究的内容主要是关于新产品投放模式和投放时间等方面的问题.本文在进行了跟踪研究的基础上,从定性和定量两个方面进行了分类汇总,获得了一些结论,希望能给相关研究学者提供参考帮助.     

Changes in Product Attributes and Costs as Drivers of New Product Diffusion and Substitution

Diffusion theory has typically focused on how communication, internal or external to a social system, leads to adoptions and diffusion of an innovation. We develop a diffusion and substitution model based on a somewhat different perspective. In some cases, progressive improvements in product attributes and/or continual cost reduction seem to be a key driver of the diffusion process. For example, after introduction of the 5.25‐inch disk drive, its capacity continually increased, and accordingly, so did customer willingness‐to‐pay. Our model is based on a linear reservation price framework, in which a product is described by its depth (defined as the difference between a product̂s maximum reservation price and its production cost), and its breadth (related to the slope of its reservation price curve), indicating how broadly it appeals across various customer segments. Because of changes in product depths and breadths over time, customers who previously preferred the old product may later prefer the new product, thus creating the diffusion process. While the Bass model describes diffusion as a function of the coefficients of innovation and imitation, in our model, it is described by the coefficients of depth and breadth (the rates of change in relative depth and breadth), along with an S‐coefficient that we associate with the technology S‐curve. We fit our model to data from the disk‐drive and the microprocessor industries.     

新产品开发的最优战略均衡模型

在分析了产品开发时间、产品开发成本、单位产品成本和产品质量这4个战略因素之间权衡关糸的基础上,运用最优控制理论,建立了关于成本、质量、时间的最优战略均新模型,通过对该最优控制问题的求解,揭示了4个战略因素之间的最优均衡关系     

Business student ethical values anew in the 1990s

This paper uses a Rokeach Value Survey methodology to again ask the question, now in the mid 1990s, whether business student ethics are different from non-business student ethics. Additionally, the paper addresses the question of whether a course can alter or change student ethics and values during a semester. Thirdly, this paper attempts to operationalize and empirically test and measure the new ethical concepts of moral management and moral maximization.     

Important Strategic and Tactical Manufacturing Issues in the 1990s*

This paper reports the identification and ranking of major manufacturing issues that American manufacturing managers and academics must focus on and resolve in the 1990s to be competitive on a global basis. Vice-presidents of manufacturing from over 75 companies across the United States were asked in a Delphi study to rank the key strategic and tactical issues facing American manufacturing in the next three to five years. Based on three rounds of a Delphi study, quality management, manufacturing strategy, and process technology emerged as the top ranked strategic issues. The top ranked tactical issues were quality control, manufacturing planning and control systems, and work force supervision. These issues were valid across diverse industry groups, since the industrial and educational background of the respondents was shown to have no impact on the final consensus rankings and opinions reported in this paper. Factor analysis of the responses by the panel revealed that certain issues tend to be consistently viewed together, and were interpreted accordingly to provide insights into the ranking of issues. Apart from building a consensus among experts on key manufacturing issues of present and future importance, this study can also be helpful for setting future academic research and pedagogical priorities for the field of production and operations management.     

Violence at work: An issue for the 1990s

Violence and conflict appear to be increasingly common aspects of everyday life, to the point where people take them into consideration when planning their activities and feel anxious about their possible occurrence. It is not only actual violence which offers a contemporary source of stress but also the threat of violence, although subjective estimates of risk are not always accurate. For example, it would appear that while the elderly feel the most threatened, the greatest risk is to those in their late teens and early twenties. This discrepancy between objective and subjective risk is understandable in terms of the different factors which have been shown to drive the subjective assessment of risk: availability of information, controllability and magnitude of outcome. Often it is the media which provides us with the information that we have on violence, and it is that presentation of information which helps shape our assessment of risk. For example, attacks by young persons on the elderly may be more dramatic and newsworthy than, albeit more frequent, attacks on other young persons. Thus they are reported to a greater extent and a distorted impression of risk begins to develop, which may be reinforced by realistic feelings of potential helplessness by the elderly in the face of any such attack, and fear of the magnitude of the consequences of violence. Whatever the real basis for a fear of violence, the available statistics in most European and North American countries suggests that, even taking into account the effects of reporting bias, acts of violence are increasing.