Identification of transfer pricing practices in the era of multinational company competition

This study presents the results of identifying practical transfer pricing among multinational companies operating in an era full of global competition. The study is to gain an understanding and experience of practical transfer pricing among foreign companies operating in Indonesia. Our data search was conducted on international publications. After getting the data, our in-depth data analysis efforts involve a data evaluation system, data interpretation, and coding so that the data we produce answers the study questions with the highest principles. We report this study is a descriptive qualitative data study guided by studies and evidence in the field so that we can arrange this style with a phenomenological approach, which is an effort to examine and explore the data in-depth so that we can use the data and discuss it as findings. The literature sources that we visited were complications such as Elsevier, Taylor and Francis, Google books, application, and Eric. Using keywords search, which included “transfer pricing, corporate practice, international, competition era, and identification."

Animal Business: an Ethical Exploration of Corporate Responsibility Towards Animals

The aim of this paper is to take normative aspects of animal welfare in corporate practice from a blind spot into the spotlight, and thus connect the fields of business ethics and animal ethics. Using insights from business ethics and animal ethics, it argues that companies have a strong responsibility towards animals. Its rationale is that animals have a moral status, that moral actors have the moral obligation to take the interests of animals into account and thus, that as moral actors, companies should take the interests of animals into account, more specifically their current and future welfare. Based on this corporate responsibility, categories of corporate impact on animals in terms of welfare and longevity are offered, including normative implications for each of them. The article concludes with managerial implications for several business sectors, including the most animal-consuming and animal-welfare-threatening industry: the food sector. Welfare issues are discussed, including the issue of killing for food production.

Permanent provisionality: The homes of mobile managerial professionals between temporariness and permanence

Nowadays, mobility and transience are no longer exclusively associated with the marginalized and socially excluded, such as homeless or displaced people. On the contrary, mobility and transience have become a constitutive pattern of the highly skilled postmodern workforce. Yet, how mobile professionals negotiate the meaning of their homes in ‘liquid times’ and what homemaking practices they use to deal with the temporal uncertainty of their homes are questions that still require further research. This article ‐ based on ethnographic research on German and American managers conducted in China, Germany and the United States between 2011 and 2014 ‐ contributes to this research question by examining how mobile professionals make sense of the transience of their current homes and how transience is reflected in their homemaking practices. The article argues that for mobile professionals the home becomes a critical place not only because of new multilocal spatialities but also because of new transient temporalities. Due to the corporate practice of giving successive temporary contracts, the mobile managers’ everyday life is characterized by a ‘permanent provisionality’, that is, an incongruence of the initially imagined and the actual time horizons of their mobility. This article shows how this ‘permanent provisionality’ is worked into the material and social textures of expatriate homes.

Corporate Environmental Sustainability – A Key Figure-Based Approach

This paper describes the rationale and the development of a structured digital approach for measuring corporate environmental sustainability using performance metrics. It is impossible to imagine today's age without the preservation of our environment, not even in the corporate environment. Currently, sustainability is mostly only rudimentarily considered in companies, mostly only with written down phrases on the website. This will no longer be sufficient in the future, which is why companies should record sustainability on a numerical basis. Based on the development of a workable concept for companies, a small empirical study was carried out, which can be used to numerically measure the sustainability performance of companies. Two utility analyses were completed. One of them was supplemented by expert interviews. Well-known practitioners from the business world were interviewed and asked for their assessment of ecological performance indicators. The result of the research is an indicator-based concept that can be applied in corporate practice to determine ecological sustainability performance.

Groups of Companies and Liability within the Group

Groups of companies have existed ever since the early 20th century in the legal and economic terms. Over time, their concept was complemented, both in legislation and in the corporate practice. The issue of establishing and managing groups of companies is regulated by the corporate legislation. It particularly regulates the concept of the controlling and subsidiary company, company with mutual shares, holding, concern, association of companies and other forms of company associations. In terms of the legal definition, these are associated companies composed of two or more companies that are affiliated to each other as follows: by share in equity or membership interests (equity-related companies), by contract (contract-related companies); by equity and contract (mixed-related companies). These associated companies include a parent company and one or more subsidiary companies, which may be related by equity, contract or both. Besides the general concept of the associated companies, the author aims to point to the liability in a common activity as a group of companies. A particular attention is drawn to the legal treatment and obligations resulting from the International Accounting Standards and binding financial statements related to them.

Prerequisites for the emergence and importance of strategic planning in the activities of modern enterprises

This article discusses the emergence and importance of strategic planning in the activities of modern enterprises, the need for more effective procedures and strategic planning systems. Particular attention is paid to the dynamics of the spread and introduction of the strategic planning system in the practice of management of American companies in the 70s early 80s. The constructive role of long-term planning in the further evolution of intrafirm strategic planning is seen in the fact that, as its shortcomings were revealed, the possible and necessary ways to eliminate them became clearer. It is possible to conclude that the processes of diversification had a very direct impact on the creation of conceptual approaches that formed the basis for strategic planning. Primarily, the segmentation of the entire range of business operations of the firm is dividing them according to certain pre-selected criteria into internally more or less homogeneous and, therefore, more manageable parts. A definite step in this direction has already been taken with a broad introduction into corporate practice of a divisional (or separate) organizational structure.

Overview and classification of approaches to productivity measurement

PurposeProductivity is a multidimensional and context-dependent concept. Therefore, many different definitions and consequently, many different approaches to productivity measurement (PM) exist in the literature. As a result, the understanding of productivity and the appropriate use of PM approaches are at a low level. The literature provides some overviews, but these overviews consider only a few selected individual aspects. Therefore, the overviews do not allow a comprehensive comparison and evaluation of existing approaches. This paper aims to give an overview of existing approaches to PM and to classify them according to elaborated criteria based on the main characteristics of productivity.Design/methodology/approachLiterature review for existing approaches to PM using the following keywords: productivity, PM, productivity measure, labour productivity and labor productivity.FindingsA total of 38 approaches are identified and listed between 1955 and 2020. The main result is a systematic overview and classification of existing approaches to PM.Research limitations/implicationsResearchers can use the overview to determine the development over time, the current state of research in the field of PM and identify research gaps. The classification can also be used to classify new approaches.Practical implicationsCompanies can use the classification as a guide to identifying appropriate approaches to measuring productivity in corporate practice.Originality/valueThis paper enables a comprehensive comparison and evaluation of existing approaches to PM. Also, the understanding of the multidimensional character of the productivity concept is enhanced.