The death of distance, revisited: disseminative capacity and knowledge transfer

Purpose The purpose of this paper is to assess how the transfer of explicit and tacit knowledge is affected by the knowledge disseminative capacity of a foreign parent firm, with an emphasis on the moderating role of psychic distance, by developing and testing a theoretical model of international joint venture (IJV) learning. Design/methodology/approach The author tested the hypotheses with survey data collected from 199 IJVs in South Korea, estimating a structural equation model using AMOS 23.0. Findings The authors found that the capacity of the foreign parent to disseminate knowledge to the IJV has a greater impact on explicit knowledge transfer than tacit knowledge transfer. He also found that the relationship between disseminative capacity and explicit knowledge transfer is significantly moderated by psychic distance, but the relationship between disseminative capacity and tacit knowledge transfer is not. Originality/value The results are critical for IJVs and parent firms seeking to improve knowledge transfer, as they establish the importance of parent firms’ disseminative capacities and the moderating role of psychic distance in the process of both tacit and explicit knowledge transfer. This research addresses the research gap regarding disseminative capacity by providing empirical evidence.

The peculiarities of taxation of permanent representations of foreign companies in accordance with the agreements on the avoidance of double taxation in the Russian Federation

The subject of this research is the taxation of permanent representations of foreign companies, while the object is the permanent representations of foreign companies. The author examines such aspects of the topic as the impact of international agreements on the avoidance of double taxation upon the conduct of activity by the permanent representations in the territory of the Russian Federation, calculation of profits of permanent representations, and potential conflict situations due to the differences in the Russian tax legislation and the concluded tax agreements. The article explores the methods of transferring expenses confirmed by the accounting source documents, from permanent representations to the foreign parent companies in for the purpose of reduction of tax basis as well as presents the relevant arbitrage practice on the topic. The scientific novelty is substantiated by the use of permanent representations by both Russian and foreign companies, relevant problematic of their taxation in the Russian tax jurisdiction, which is the result that tax agreements contain only general norms and principles of calculating the tax basis for permanent representations. As a conclusion, the author makes proposals on specification of tax agreements with regards to toughening the requirements to calculation profits of the permanent representations and its redistribution, proof of expenses that could be unlawfully used or transferred to the foreign parent company to reduce the tax basis of the permanent representations.

Challenging the cross-national transfer of diversity management in MNCs: Exploring the ‘identity effects’ of diversity discourses

I develop a critique of the cross-national transfer of diversity management in multinational companies. Adopting a critical approach to diversity management, and considering diversity as a discourse, I examine how and why employees in an overseas subsidiary challenged the diversity practices transferred by their foreign parent company. Drawing on a case study of a Sri Lankan knowledge work firm that was in the process of implementing its Western parent company’s Diversity Management agenda, which they had had little input in shaping, I highlight how challenge is triggered by a desire to reject unfavourable subject positions attributed to individuals in transferred discourses of diversity and to reposition the self more favourably. My contribution involves showing how dynamic power relations between parents and subsidiaries shape the global transfer of diversity across MNCs, depicting subsidiary employees as agentic subjects as opposed to passive recipients.

Asian Foreign Direct Investments in the Visegrad Countries: What Are Their Motivations for Coming Indirectly?

Asian foreign direct investments are significant in the Visegrad countries (Czech Republic, Hungary, Poland and Slovakia). Statistics compiled by the OECD’s new balance of payments manual (BPM6) show that the FDI stock of Asian investors is significantly higher than the data on direct investors suggest, meaning that companies go through intermediary countries before the investment reaches its final destination. The purpose of the article is to analyse why Asian FDI invest through intermediaries rather than directly. The paper analyses the main reasons for this “indirectedness” based on statistical data, other sources and semi-structured interviews with automotive and electronics companies. Our results show that the motivations for using an intermediary country can be manifold. Tax optimisation is often the reason why a company goes through a country with a more favourable regulatory environment. In addition, the geographical distance and global production chain considerations can be important, as well as the aim of companies from emerging countries to conceal the investor’s real origin. The increasing number of acquisitions further enhances the share of indirect investments, as with the acquisition of a foreign parent company the new owner also inherits its subsidiaries.

Border sexuality: identity exp¬eriences and inclusion paths of women with non-heteronormative sexual orientation born from mixed couples

The article examines the processes of identification of women born from mixed couples (one Italian and one foreign parent), to explain the complexity in the self-determination processes of women with non-hetero-normative sexuality living in multicultural families. Based on the intersectionality paradigm, we will analyse how biosocial categories such as sex, gender, sexual orientation, class, name, skin colour, family background may influence the self-definition identity processes and generate multiple discrimination. Inspired by Gloria Anzaldúa’s thoughts, we will highlight how girls shun widespread heteronormative models not only of mainstream society, but of the LGBT community itself. We also applied a methodology used in non-formal education, which allowed us to explore how the women interviewed put different aspects of themselves to the test, negotiating them in the different scenarios of everyday life, in an attempt to counteract situations for which they can feel stigmatized and oppressed.

Immigration status and cervical test screening: more underscreening and inequality social health

Introduction In France, public health authorities recommend cervical cancer screening (CCS) by a Pap test every 3 years for all sexually active women aged 25 to 65 years. Socioeconomic inequalities are observed in CCS and disparities in screening practices according to immigration status has been reported. The aim of this study was to compare income inequalities in cervical screening depending on immigration status. Methods The study was based on the 2012-2016 baseline data in the Constances cohort (N = 28905 women). Delayed CCS was defined by having last CCS for more 3 years. The main independant variables were monthly household income and immigration status. The women’s origin was divided into the following categories: French women born to two French parents (French origin), French women born to at least one foreign parent (immigrant origin), and women born to two foreign parent (immigrants). Immigrants were divided into two categories: women with French or not nationality (naturalized or foreign immigrant). The slope index inequality (SII) was computed to measure the income inequality in CCS non-adherence. Interaction test was used to compare SII depending on immigration status. We used imputation model. Results We confirmed the existence of a gradient with respect to migration origin for delaying CCS (21,9 % women of French origin, 26,5 % women of immigrant origin, 28,8 % immigrant, p < 10-4). More income inequalities were observed depending on immigration status (SII French origin= 0,17 [0,16-0,18], SII immigrant origin= 0,28 [0,24-0,32], SII immigrant = 0,27 [0,25-0,31], p interaction <0,001). Among immigrant women, we observed difference in social inequalities depending on French nationality (SII naturalized= 0,19 [0,15-0,23], SII foreign immigrant= 0,35 [0,30-0,40], p interaction <10-4). Conclusions French women of immigrant origin and immigrant women are underscreened and social inequalities are stronger among them than French women of French origin. Key messages French women of immigrant origin and immigrant women are less detected for cervical cancer screening than French women. French women of immigrant origin and immigrant women are detected for cervical cancer screening with more social inequalities than French women of french origin.