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2022 ◽  
Vol 14 (2) ◽  
pp. 790
Author(s):  
Jaroslava Kubáňová ◽  
Iveta Kubasáková ◽  
Kristián Čulík ◽  
Lukáš Štítik

The article focuses on expanding the use of barcodes in selected logistics activities in a company. Our study discusses the application of barcode technology to selected logistics activities in the company in order to address the error rate in these activities and to control ownership of this technology in other logistics activities within the company during the COVID-19. The priority of the testing phase was to point out the elimination of errors in the original versus the newly proposed solution for the company on 10 products. In the test phase, the 10 products with the highest turnover in the company were used to point out the elimination of errors in various logistics activities, especially the time saved compared to the work of human personnel in the company. The company has this technology at its disposal, in the parent company as well as in the subsidiary. It was only a matter of expanding the use and applicability of this technology as well as other possibilities for research hypotheses, which we outlined at the end of the article. In this article, we focus on RFID and barcode technologies, since the company initially considered using RFID technology, however, chose the use of barcodes because it was an already known work technology. The current situation affected with COVID-19 disease requires many advantages and disadvantages of both technologies.


2022 ◽  
pp. 177-199
Author(s):  
Jean Michel Rocchi
Keyword(s):  

Compte-Nickel, a brand of La Financière des Paiements Electroniques (FPE), is a FinTech founded in 2012 by Ryad Boulanouar and Hugues Le Bret. After an extremely promising start of operations in France in February 2014, the so-called neobank was acquired in 2017 by BNP Paribas, and its integration was successfully achieved thanks to good cooperation with the founders due to the preservation of its independence. Since the beginning, the key factor of its success has been an electronic terminal that allows to open a banking account in a few minutes, which is deployed in a network of partner tobacconists. In 2018, the FinTech became profitable conversely to most of its local competitors. The same year its name was shortened to Nickel, and in accordance with initial plans, development in Europe is being prepared. In December 2020, Nickel opens its doors in Spain. Will the policy of internationalization in Europe undertaken by the parent company BNP Paribas be as successful as in France?


2021 ◽  
Author(s):  
I Komang Agus Susila Yasa

Tiktok is an application that is able to change the way of using social media before with their uniqueness, namely videos that are 15-60 seconds long. The Tiktok application is not only a video, but also contains music, filters, and other interesting features. The Tiktok application was launched globally by a Chinese company with a parent company called ByteDance. It is estimated that Indonesia accounts for about 11% of total downloads globally and makes Indonesia one of the countries with the largest Tiktok application users in the world. Then with such a large number of Tiktok downloaders, it can provide opportunities for users such as smartphone brands to make this Tiktok platform or application their social media marketing platform. There are 5 smartphone brands in Indonesia that use Tiktok as their marketing platform, including: Xiaomi Indonesia, Vivo Indonesia, Oppo Indonesia, Samsung Indonesia and Realme Indonesia. This research was made using an exploratory exploratory method, with the aim of knowing how the credibility or performance of the Tiktok account of the 5 best-selling smartphone brands in Indonesia. Then the results of this study show that the Oppo Indonesia brand has better performance credibility compared to other smartphone brands.


2021 ◽  
Vol 18 (5) ◽  
pp. 714-748
Author(s):  
Cees van Dam

Two English and two Dutch cases have recently clarified the (potential) liability of parent companies vis-à-vis third parties in relation to damage caused by their subsidiaries. They concern the decisions of the UK Supreme Court in Vedanta v Lungowe and Okpabi v Shell, the Hague Court of Appeal in Oguru v Shell and the Hague District Court in Milieudefensie v Shell (climate change case).


2021 ◽  
Vol 80 (3) ◽  
pp. 581-612
Author(s):  
Christian Witting

AbstractLungowe v Vedanta Resources plc presages more liberal criteria for determining when a parent company owes a duty of care to third parties injured by subsidiary activities. It invokes systems language and points to potential parent company liability for omissions in managing the group. This article develops these ideas. It portrays the corporate group in systems-managerial terms. The parent creates group-wide structures and deploys management strategies and integrating mechanisms that facilitate achievement of its purposes. It has a substantial causal influence upon subsidiary acts and omissions. Prima facie the parent cannot avoid extended liability claims by hiding behind the “pure omissions” rule.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yi She ◽  
Jin Hong ◽  
Chuwei Ji

PurposeThis study examines the impact of outward foreign direct investment (OFDI) of Chinese multinational corporations (MNCs) and formal and informal institutional distances between the home and host countries on the innovation performance of parent company.Design/methodology/approachThis study uses panel data to conduct an empirical analysis on the data of 59 mature Chinese MNCs and their 872 overseas subsidiaries over the past 11 years and draws interesting results.FindingsResults show that OFDI and formal and informal institutional distances between countries exert a significant positive impact on the innovation performance of the parent company and formal and informal institutional distances negatively moderate the impact between OFDI and the parent company's innovation performance.Originality/valueAlthough international business research pays increasing attention to transnational differences in institutions and cultures, research on the relationship between technology spillover and distance is relatively limited. In addition, few studies consider the impact of FID and IFID on transnational reverse knowledge spillovers. This research fills these research gaps, and the conclusions have certain practical significance for multinational companies.


2021 ◽  
pp. 58-84
Author(s):  
Daniel Leader

Daniel Leader reviews multinational human rights cases that have developed English law on jurisdiction and parent company liability. He considers the first batch of parent company cases that started the ball rolling in the 1990s, leading to the establishment of the parent company duty of care principle in Chandler v. Cape. He explains the principles of the 2019 and 2021 Supreme Court decisions in Lungowe v. Vedanta and Opkabi v. Shell, and the first trial of a parent company case, where an international auditor was found in breached of its duty to act ethically. The key principles developed on jurisdiction and forum non conveniens are explained. He reviews security and human rights cases, including recent settlements against Gemfields and Kakuzi. He also reviews supply chain cases arising from shipbreaking and child labour on Malawian tobacco farms. Procedural and practical issues concerning discovery, group actions, witness anonymity, and funding and viability of cases are outlined.


2021 ◽  
pp. 24-57
Author(s):  
Richard Meeran

Richard Meeran explains the genesis of tort-based multinational human rights litigation in the United Kingdom, including some striking features, events, and judgments in original cases of Connelly v. Rio Tinto, Ngcobo v. Thor Chemical, and Lubbe v. Cape plc cases and their impact on the development of English law relating parent company liability leading to the precedents in the Chandler v. Cape, Vedanta, and Okpabi v. Shell cases. He offers insights on strategic litigation from these and other multinational cases. He outlines the key legal, procedural, and practical barriers to justice for victims, with particular emphasis on forum non conveniens, funding litigation, and the interrelationship of the barriers in deterring victims’ lawyers. He considers the concurrent development and integration of multinational human rights litigation and business and human rights including in the UN Guiding Principles. He outlines the potential for cross-border collaboration between lawyers to pursue cases in multinational host States.


2021 ◽  
Vol 16 (11) ◽  
pp. 59
Author(s):  
Francesco Bellandi

Although BCUCCs are widespread, a clear treatment is missing under IFRS. Most contributions have taken partial views. This article innovatively provides a systematic theoretical apparatus of the role accounting plays for all the affected members of a group, with a focus on gain or loss opportunities below the consolidated statements. The method used is international technical accounting analysis under IFRS and U.S. GAAP. It shows how a BCUCC may be driven to achieve gain/loss in separate financial statements and how cross-company consistency in policies and substance may reveal gain/loss arbitrage; the interaction of principles for disposals, demergers, and business combinations; and the position of sub-holdings, which in real practice is more relevant than the ultimate parent company. This paper is timely, as the IASB has recently published a Discussion Paper. The IASB project fails to give answers to these points as it only looks at the receiving entity and consolidated statements.


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