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Author(s):  
Agnieszka Jasińska

For several years now, there has been an increase in the number of foreign students in Polish schools. These are generally Ukrainian pupils. The article presents proposals to improve the competences of foreign students by developing mediation skills. Mediation in glottodidactics is understood as the ability to work with a text and its processing, communicate effectively in a two- and multinational group and having the ability to decode meanings in those groups. 


2021 ◽  
Vol 2021 (271) ◽  
pp. 139-166
Author(s):  
Luke Lu

Abstract This article seeks to examine whether and how a non-standard variety of English (i.e. Singlish) might contribute to (dis)affiliation amongst a multinational group of academically elite students in Singapore. Using interview data when informants expressed ideologies about Singlish and Standard English, I argue that informants tended to orient to two different social fields in interviews: a field of education where Standard English is consistently valued by them, and an informal field of socialisation where the value of Singlish is contested. Differences in valuation of Singlish suggest disaffiliation between two groups of academically elite students: (a) immigrants from China who arrived more recently and do not value Singlish; (b) localised peer groups (including immigrants and Singaporeans) who claim to value and practise Singlish in their informal interactions. There are implications for our understanding of the role of vernaculars in processes of transnational migration, and Singlish as a local marker of solidarity.


2021 ◽  
Vol 2021 (2) ◽  
pp. 85-97
Author(s):  
Yana OLIYNYK ◽  
◽  
Maria KUCHERIAVA ◽  

The implementation of a constituent element of a three-tier model of transfer pricing documentation – a report in the context of the countries of the multinational group of companies – is a prerequisite for Ukraine's joining the Multilateral Competent Authority Agreement as a measure for implementation of Action 13. The Ministry of Finance of Ukraine, together with the State Tax Service of Ukraine, developed a Roadmap on preparation and harmonization of the draft regulatory legal acts necessary to ensure implementation of the Law of Ukraine dated January 16, 2020 No. 466-IX, according to which the development, approval and registration of the regulatory legal acts for the country-by-country reporting and the procedure for filling it out must be completed until November 23, 2020. The purpose of the article is to determine the institutional basis for improving the legislation of Ukraine in the field of international exchange of information for tax purposes, in particular, the development of recommendations and proposals of the OECD in the field of country-by-country reporting of the multinational group of companies. In the course of study, the authors examined the OECD documents that form the institutional basis for the development of methodological and organizational support for reporting in the context of countries. In accordance with Action 13 of the BEPS Action Plan, jurisdictions of the world have undertaken to increase the transparency of taxation by enshrining in law the requirement to disclose information on the general distribution of their income, taxes and other indicators by the location of economic activity of multinational group of companies. The comparative analysis of the termino­logy and content of information to be disclosed in the country-by-country reporting in accordance with OECD documentation and Law № 466-IX shows that there is a discrepancy in terminology, indicators and degree of data disclosure in some indicators.


Author(s):  
Sarah Abduallah Alrubah ◽  
Lulwa Khalied Alsubaie ◽  
Majdi Anwar Quttainah ◽  
Monika Pal ◽  
Rudresh Pandey ◽  
...  

IKEA is a Swedish multinational group that provides home services and sells ready-to-assemble furniture, kitchen appliances, and home accessories. Several factors can emphasize the success of a company such as brand loyalty, the company's status, and the products and services. These success factors give various benefits to customers and to the company itself. The purpose of this proposal is to examine the success factor of IKEA in terms of environmental performance aspect. This case picked will be mainly in Asia. The study used secondary data to collect data from the Internet which are journals and articles from the IKEA branches in Malaysia. Also, we want to know how IKEA provides strategic approaches to improve the company.


2019 ◽  
Vol 16 ◽  
pp. 275-282
Author(s):  
Christophe Van Linden ◽  
Marilyn Young ◽  
Rachel Birkey ◽  

This teaching case is based on the multinational group IKEA, which designs and sells ready-to-assemble furniture. The case is a useful classroom exercise to identify the link between business decisions and their tax implications. The case questions challenge students to consider the differences in tax planning, tax avoidance, tax mitigation and tax evasion. The facts provide a timely and relevant setting to discuss global dimensions of taxation and corporate social responsibility from an ethical perspective.


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