Supply Chain Strategies and International Tax Arbitrage

What motivates the geographic footprint of the supply chains that multinational firms (MNFs) deploy? Traditional research in the operations and supply chain management literature tends to recommend locations primarily based on differentials in production costs and the ramifications of physical distance ignoring the role of taxation. MNFs that strategically position parts of their supply chains in low‐tax locations can allocate the profits across the divisions to improve post‐tax profits. For the profit allocation to be defensible to tax authorities, the divisional operations must possess real decision authority and bear meaningful risks. Generally speaking, the greater the transfer of risk and control, the larger the allowable allocation of profit. These transfers may also create inefficiencies due to misalignment of business goals and attitudes toward risk. We model these trade‐offs in the context of placing in a low‐tax region a subsidiary that oversees product distribution (as a limited risk distributor commissionnaire, limited risk distributor, or fully fledged distributor). Our analysis demonstrates that the MNF's preferences regarding the operating structures are not necessarily an obvious ordering based on the amount of risk and decision authority transferred to the division in the low‐tax jurisdiction. We derive and analyze threshold values of the performance parameters that describe the main trade‐offs involved in selecting an operating structure. We find some of the optimal decisions to exhibit interesting non‐monotone behavior. For instance, profits can increase when the tax rate in the low‐tax jurisdiction increases. Numerical analysis shows that the Limited‐Risk Distributor structure is rarely optimal and quantifies when each alternative dominates it.     

Introducing the expatriate ‘Entry-Mode’: an exploratory qualitative study of a missing link in global mobility and expatriate management research

ABSTRACT

This article introduces the novel concepts of expatriate ‘entry-modes’, ‘comb-patriates’, and ‘Fourth-Country Nationals’ (FCNs), emerging from an exploratory qualitative investigation of 51 Scandinavian expatriates in Hong Kong. Global mobility research has traditionally been overly focused on the characteristics and background variables of expatriates or accumulated experiences after arrival, and has neglected the phase and mode of entering the new host country. Unveiling new global mobility patterns is significant for multinational enterprises’ (MNE) global talent recruitment, and has implications for training and development. This is due to directing the focus towards the increasing numbers of those individuals who are not expatriating in the conventional linear fashion, such as between an MNE’s headquarter (HQ) and its subsidiaries overseas. The critical stance taken in this article is articulated through a theoretical lens comprising a social constructionist epistemology. Theoretical contributions, future research avenues, as well as managerial relevance and policy implications are also discussed.     

Integrating Behavioral Science with Human Factors to Address Process Safety

ABSTRACT

Applying the science of human factors to eliminate error across all aspects of process design, management, operation, and maintenance has been a focus in the process safety area for many years. Human error has been attributed as a major cause of many high profile catastrophic accidents around the world. These accidents have resulted in national and international attention, which has led to a focus on improving organizational capabilities, systems, and in many cases, governmental regulations around human factors. This article provides a review of the field of human factors highlighting various topics in the literature, and introduces governmental regulatory bodies currently engaging organizations in a scientific approach to human factors. Finally, the need for integrating behavioral science methodologies with human factors is addressed. This is done with specific focus on how Organizational Behavior Management methodologies can work in concert with human factors to optimize process safety.     

Distance domination in graphs with given minimum and maximum degree

For an integer \(k \ge 1\), a distance k-dominating set of a connected graph G is a set S of vertices of G such that every vertex of V(G) is at distance at most k from some vertex of S. The distance k-domination number \(\gamma _k(G)\) of G is the minimum cardinality of a distance k-dominating set of G. In this paper, we establish an upper bound on the distance k-domination number of a graph in terms of its order, minimum degree and maximum degree. We prove that for \(k \ge 2\), if G is a connected graph with minimum degree \(\delta \ge 2\) and maximum degree \(\Delta \) and of order \(n \ge \Delta + k - 1\), then \(\gamma _k(G) \le \frac{n + \delta - \Delta }{\delta + k - 1}\). This result improves existing known results.     

Engaging with Comparative Risk Appraisals: Public Views on Policy Priorities for Environmental Risk Governance

Communicating the rationale for allocating resources to manage policy priorities and their risks is challenging. Here, we demonstrate that environmental risks have diverse attributes and locales in their effects that may drive disproportionate responses among citizens. When 2,065 survey participants deployed summary information and their own understanding to assess 12 policy‐level environmental risks singularly, their assessment differed from a prior expert assessment. However, participants provided rankings similar to those of experts when these same 12 risks were considered as a group, allowing comparison between the different risks. Following this, when individuals were shown the prior expert assessment of this portfolio, they expressed a moderate level of confidence with the combined expert analysis. These are important findings for the comprehension of policy risks that may be subject to augmentation by climate change, their representation alongside other threats within national risk assessments, and interpretations of agency for public risk management by citizens and others.     

Family support: A review of the literature on families of adolescents with disabilities

ABSTRACT

For all youth, adolescence is a time of great change, marked by multiple transitions. For those with disabilities, these transitions can be especially challenging for the youth and their families. Although families of adolescents with disabilities often require support, it is unclear what types of assistance are most helpful. To understand the responsibilities of and, correspondingly, supports needed for parents and siblings, the authors conducted a comprehensive literature review. Specifically, the authors examined the literature to identify the supports that families provide to their adolescent relatives with disabilities, the impacts of caring for an adolescent relative with a disability, and the assistance that families receive. The authors conclude by discussing implications for future research about family support.     

Using social support levels to predict sexual identity development among college students who identify as a sexual minority

This study examined the impact of five domains of social support (a campus group for individuals who identify as a sexual minority, family, friends, significant others, and faith communities) on eight aspects of sexual minority identity development (identity uncertainty, internalized homonegativity, identity affirmation, acceptance concerns, identity superiority, concealment motivation, identity centrality, and difficulty in the identity development process). Support from a sexuality-specific campus group was the strongest predictor, followed by support from family members. Supports from friends and significant others had no significant impact on any aspect of sexual minority identity development, while faith community support was not correlated with identity development. Identifying as lesbian, bisexual, or as another sexual minority compared to identifying as gay also impacted sexual minority identity development.