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An International Accounting Practice Set: The Karissa Jean's Simulation
by Erdener Kaynak Nancy SchendelIn An International Accounting Practice Set, the only currently available simulation for international accounting, business and accounting students assume the role of a newly-hired employee in the international accounting department of Karissa Jean's, an international distributor of men's and women's jeans. In this role, the student first participates in the company's training program in international business and accounting, working through the first section of the book. After completing the training program, the student performs as an international accountant in Karissa Jean's international accounting department, moving through the second part of the book. In this fashion, readers have a hands-on opportunity to apply newly acquired knowledge in a realistic business setting.The Karissa Jean's simulation works for both those with some familiarity with this topic and for those with no knowledge of international business or accounting. While the authors have targeted the book to community college students, private business school students, and undergrad business and accounting students (with at least one course of Principles of Accounting), this simulation also works for recertification training for accountants and for basic training in business (for new employees or to retrain other employees in international business or accounting principles), industry, and government.The simulation is twofold: job training and job simulation. The training manual of An International Accounting Practice Set teaches readers everything they need to complete the simulation. As a Karissa Jean's “accountant,” readers will learn firsthand: how to convert foreign currencies to U.S. dollars and vice versa. how to record international sales, purchases, cash payments, and cash receipts in an American company's general ledger and in a foreign marketing subsidiary ledger. how to record adjusting entries for unsettled accounts payable and accounts receivable at the end of the accounting period. how to audit the French marketing subsidiary's ledger and identify and correct any errors. how to translate foreign financial statements from French francs into U.S. dollars. how to perform problem-solving and writing activities, such as translating a Spanish memo into English and preparing an outline for a speech on international accounting.In doing the Karissa Jean's simulation, students begin to apply classroom knowledge in an employment setting. It is an ideal approach for students with no prior knowledge of international business or accounting who wish to pursue that career field. Those who are familiar with accounting will appreciate the “hands on” opportunity to test their knowledge in an international employment setting. All readers will come to better understand international business issues, including balance of trade and balance of payments, international trade organizations like GATT, the World Bank, and cartels. An International Accounting Practice Set explores related issues in international business, such as ways to enter foreign markets, potential obstacles to foreign trade--cultural and language differences, economic conditions, marketing difficulties, fluctuating currency exchange rates, government instability, and trade protectionism--and provides ideas on how to overcome or prevent such obstacles from becoming trade barriers.
The International Accounts: A Constructive Criticism of Methods Used in Stating the Results of International Trade, Service, and Financial Operations (Routledge Library Editions: Accounting)
by Cleona LewisThis volume analyses and presents the results of the trade, service and financial operations between any given country and the rest of the world. Among other issues the volume discusses tax measures of the 1920s, ascertaining the trend of foreign assets, verifying economic theory, providing analysis of war and reconstruction problems, and discussing foreign investments from the USA, France, Canada and Britain.
The International African Library: Zimbabwe's Migrants and South Africa's Border Farms
by Maxim BoltDuring the Zimbabwean crisis, millions crossed through the apartheid-era border fence, searching for ways to make ends meet. Maxim Bolt explores the lives of Zimbabwean migrant labourers, of settled black farm workers and their dependants, and of white farmers and managers, as they intersect on the border between Zimbabwe and South Africa. Focusing on one farm, this book investigates the role of a hub of wage labour in a place of crisis. A close ethnographic study, it addresses the complex, shifting labour and life conditions in northern South Africa's agricultural borderlands. Underlying these challenges are the Zimbabwean political and economic crisis of the 2000s and the intensified pressures on commercial agriculture in South Africa following market liberalization and post-apartheid land reform. But, amidst uncertainty, farmers and farm workers strive for stability. The farms on South Africa's margins are centers of gravity, islands of residential labour in a sea of informal arrangements.
International Agribusiness in China: Charoen Pokphand Group
by William C. Kirby Michael Shih-ta Chen Tracy Yuen Manty Yi Kwan ChuCase
International Aid: The Flow of Public Resources from Rich to Poor Countries
by J. M. CliffordThis is a comprehensive analysis of the economics of international aid that provides a systematic framework for understanding, planning, and executing aid programs. Though much has been written on different aspects of international aid, this book was the first to synthesize information on all facets of aid and to investigate the consequences, for both donor and recipient nations, of the transfer of public resources in aid programs. The authors first present the history of aid, discuss the principles that govern aid as practiced by the United States, the United Kingdom, Russia, China, the United Nations, and other donors, and then provide a broad theoretical structure in which to discuss particular questions taken up in subsequent chapters. The book systematically covers all aspects of the aid relationship, and in addition to broad coverage of aid programs, analyzes details of the aid relationship to discern the function of the different variables of aid. In one coherent volume, International Aid outlines sound theoretical bases for discussion of aid programs, provides valuable insights into contemporary practices, and offers far-reaching suggestions on the future of aid programs. On first publication in the mid-1960s, in the midst of the Cold War, this book had considerable influence and its interest outlasts its parochial times as one of the first to discuss the effects of aid on both donor and recipient countries.
International Aid and Sustainable Development in North Korea: A Country Left Behind with Cloaked Society (Routledge Research on Korea)
by Sojin LimThis book examines international aid in North Korea, in particular the ongoing policy of withholding aid, through the lens of the impact on the general population to present an argument for sustainable development. Focusing on the human rights of North Koreans and presenting a case for the use of aid as a provision for social change, it explores an alternative narrative to the existing long-drawn-out rhetoric of ‘denuclearisation-first’. The book’s scope includes evaluations of the causes of international sanctions and their impact, the Kim regime’s mitigation of sanctions through marketisation and a digital economy as well as barriers to aid monitoring and the reason for the absence of any mass anti-regime movement. It also posits that North Korea is a fragile state but cloaked by the image of a strong regime. The book succinctly demonstrates that the key to unlocking the potential of North Korea’s ‘cloaked society’ does not lie in sanctions, but is to be found in engagement with development aid. As such it will appeal to students of Korean Studies, Development Studies, Asian Politics and International Relations.
International Aid and Sustainable Development in North Korea: A Country Left Behind with Cloaked Society (Routledge Research on Korea)
by Sojin LimThis book examines international aid in North Korea, in particular the ongoing policy of withholding aid, through the lens of the impact on the general population to present an argument for sustainable development.Focusing on the human rights of North Koreans and presenting a case for the use of aid as a provision for social change, it explores an alternative narrative to the existing long-drawn-out rhetoric of ‘denuclearisation-first’. The book’s scope includes evaluations of the causes of international sanctions and their impact, the Kim regime’s mitigation of sanctions through marketisation and a digital economy as well as barriers to aid monitoring and the reason for the absence of any mass anti-regime movement. It also posits that North Korea is a fragile state but cloaked by the image of a strong regime.The book succinctly demonstrates that the key to unlocking the potential of North Korea’s ‘cloaked society’ does not lie in sanctions, but is to be found in engagement with development aid. As such it will appeal to students of Korean Studies, Development Studies, Asian Politics and International Relations.The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons [Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND)] 4.0 license.
International Aid and the Making of a Better World: Reflexive Practice (Rethinking Development)
by Rosalind EybenHow can international aid professionals manage to deal with the daily dilemmas of working for the wellbeing of people in countries other than their own? A scholar-activist and lifelong development practitioner seeks to answer that question in a book that provides a vivid and accessible insight into the world of aid – its people, ideas and values against the backdrop of a broader historical analysis of the contested ideals and politics of aid operations from the 1960s to the present day. Moving between aid-recipient countries, head office and global policy spaces, Rosalind Eyben critically examines her own behaviour to explore what happens when trying to improve people’s lives in far-away countries and warns how self-deception may construct obstacles to the very change desired, considering the challenge to traditional aid practices posed by new donors like Brazil who speak of history and relationships. The book proposes that to help make this a better world, individuals and organisations working in international development must respond self-critically to the dilemmas of power and knowledge that shape aid’s messy relations. Written in an accessible way with vignettes, stories and dialogue, this critical history of aid provides practical tools and methodology for students in development studies, anthropology and international studies and for development practitioners to adopt the habit of reflexivity when helping to make a better world.
The International Aluminium Cartel: The Business and Politics of a Cooperative Industrial Institution (1886-1978) (Routledge International Studies in Business History)
by Marco BertilorenziAluminium was one of most cartelised industries in the international economic panorama of the 20th century. Born following the discovery of electrolytic smelting process in 1886, this industry, even in its infancy, established a cartel which characterised its history until nearly 1980. Managers of the aluminium industry from various historical eras and countries shared the same vision about the development of their industry: to keep prices as stable as possible in order to encourage expansions and to provide return on investments. Price instability, which characterised the trade of other commodities, was unknown to the aluminium industry. This book neither argues that cartels are fundamentally evil, nor attempts to demonstrate that cartels are optimal business organisations. It instead provides an in-depth and frank analysis of the internal working of industrial organisations and of the interplay between cartels and political powers and institutions. The International Aluminium Cartel offers explanations for the construction and collapse of cartels, descriptions of their operations, and an historical interpretation of their experiences. Incorporating information gleaned from a unique collection of private and public archives from several countries, this unique study will appeal to a wide variety of readers, including academics interested in industrial and business history.
International and Comparative Business: Foundations of Political Economies
by Dr Leo Mccann'Erudite and accessible, McCann demonstrates how the national gets reconfigured around the global without losing some of its unique features. Far from being a one-size-fits-all Anglo-American template, neoliberalism comes in many different hues and variations. This is by far the best textbook in the field and is destined to become a classic for years to come.' Manfred B. Steger, Professor of Political Science at the University of Hawai'i-Manoa, Honolulu, Hawai'i, USA 'A sweeping examination of systems of capitalism in theory and in the world's major industrial economies leads Leo McCann to challenge the conventional wisdom on globalization. Historical analysis of the evolution of business systems and detailed examination of present practice demonstrate persuasively that, despite facing common challenges, distinctive national differences remain salient. A must read for anyone who needs to understand how business systems operate in an increasingly interdependent world economy.' - Dr Eileen Appelbaum, Senior Economist, Center for Economic and Policy Research, Washington, DC, USA Globalization has profound effects on national economies even as distinct national 'models' of capitalism remain. International and Comparative Business accessibly tracks the historical and socio-political contexts of the world's major countries on a chapter-by-chapter basis to the present day. The book provides a comprehensive, critical, yet concise introduction to each of the economies' key features, including macro overviews as well as organizational and workplace-level analysis. Each chapter features learning objectives, in-depth interpretation and critique of key literature, and annotated further reading to allow readers to rigorously navigate their way through the wealth of material available for each country. This text is essential reading for students and researchers in the areas of international business and cross-cultural management, comparative political economy, and history. Leo McCann is Senior Lecturer in International and Comparative Management at Manchester Business School, University of Manchester, UK
International and Comparative Competition Law
by Maher M. DabbahThis thorough appraisal of competition law and policy from an international and comparative perspective covers the role of different international organisations active in the area, the significance of multinational enterprises and, in particular, the differences between US and EU systems. Taking examples from regions such as Africa, the Middle East and Asia, Maher M. Dabbah looks at the law and policy in developing countries and at a regional level, the internationalisation of competition law and the doctrines of extraterritoriality, bilateral cooperation and multilateral cooperation as well as the relationship between competition and trade policy. The book should prove useful to anyone who is interested in gaining an insight into the international dimension of competition law and policy. It is written in a language and style which make such a complex topic both possible to understand and enjoyable.
International and Comparative Employment Relations: National regulation, global changes
by Greg J. Bamber Russell D. Lansbury Nick Wailes Chris F. Wright'The most comprehensive and authoritative comparative analysis of employment relations . . .' Thomas Kochan, Massachusetts Institute of Technology, United States'. . . breaks new ground as an integrated account of the forces shaping employment relations.' William Brown, University of Cambridge. United KingdomEstablished as the standard reference for a worldwide readership of students, scholars and practitioners in international agencies, governments, companies and unions, this text offers a systematic overview of international employment relations.Chapters cover the United Kingdom, United States, Canada, Australia, Italy, France, Germany, Denmark, Japan, South Korea, China and India. Experts examine the context of employment relations in each country: economic, historical, legal, social and political. They consider the roles of the major players: employers, unions and governments. They outline the processes of employment relations: collective bargaining and arbitration, consultation and employee involvement. Topical issues are discussed: non-unionised workplaces, novel forms of human resource management, labour law reform, multinational enterprises, networked organisations, differences between Asian and Western companies, small and medium-sized enterprises, migrant workers, technological change, labour market flexibility and pay determination.This sixth edition is fully revised with an emphasis on globalisation and comparative theories, including concepts of convergence. It offers a new framework for varieties of capitalism in the Introduction, and concludes with an insightful account of the forces shaping employment relations in the world economy.
International and Comparative Employment Relations: Global Crises and Institutional Responses
by Virginia Doellgast Greg J. Bamber Fang Lee Cooke Chris F. WrightEstablished as the standard reference for a worldwide readership of students, scholars and practitioners in international agencies, governments, companies and unions, this text offers a systematic overview of international employment relations. Chapters cover the UK, USA, Canada, Australia, Italy, France, Germany, Denmark, Japan, South Korea, China, India and South Africa. Experts examine the context of employment relations in each country: economic, historical, legal, social and political. They consider the roles of the major players and outline the various processes of employment relations, including collective bargaining and arbitration, consultation and employee involvement. The seventh edition has been thoroughly updated with new examples and discussion questions to engage students and encourage critical thinking. A revamped set of online resources includes PowerPoint slides for lecturers to use in their teaching, as well as useful web links to enhance learning.
International and Comparative Employment Relations: Global Crises and Institutional Responses
by Virginia Doellgast Greg J. Bamber Fang Lee Cooke Chris F. WrightEstablished as the standard reference for a worldwide readership of students, scholars and practitioners in international agencies, governments, companies and unions, this text offers a systematic overview of international employment relations. Chapters cover the UK, USA, Canada, Australia, Italy, France, Germany, Denmark, Japan, South Korea, China, India and South Africa. Experts examine the context of employment relations in each country: economic, historical, legal, social and political. They consider the roles of the major players and outline the various processes of employment relations, including collective bargaining and arbitration, consultation and employee involvement. The seventh edition has been thoroughly updated with new examples and discussion questions to engage students and encourage critical thinking. A revamped set of online resources includes PowerPoint slides for lecturers to use in their teaching, as well as useful web links to enhance learning.
International and Comparative Industrial Relations: A Study of Developed Market Economies (Routledge Library Editions: Industrial Relations)
by Greg J. Bamber Russell D. LansburyInternational and Comparative Industrial Relations (1987) analyses the factors which have shaped industrial relations in a range of different countries, including the characteristics of the major groups and parties concerned, and the nature and types of bargaining relationships which have evolved. A substantial comparative chapter examines trends within market economies as a whole, and a statistical appendix provides some valuable comparative labour market data. Each chapter follows a similar format, with an examination of the environment of industrial relations – economic, legal, social and political – and the major players – unions, employers and governments. Then follow descriptions of the main processes of industrial relations, such as local and centralised collective bargaining, arbitration and mediation, joint consultation and employee participation. Important topics are picked out, such as labour law reform, industrial democracy, technological change and incomes policy.
International and Cross-Cultural Business Research
by Hester Van Herk Ms Julie Anne Lee Jean-Claude UsunierLecturers/Instructors - Request a free digital inspection copy here Successfully combining cross-cultural management and business research methods, this team of international authors provide much-needed coverage of the implications that should be considered when undertaking research across different cultures. Through the implementation of methodological pluralism, the book investigates the various cultural influences that affect business theories and practices across the world, particularly the specific management styles, behavioural standards and consumer attitudes that exist in developing nations. Examples and theoretical understanding as well as vignettes, diagrams and figures are used to illustrate these key considerations, including: Language and the role of the dominant culture Design and implementation Methodological issues Strategies for improving its relevance within international business. Ideal for students, researchers and practitioners looking to do business research in an international or cross-cultural context.
International and Cross-Cultural Business Research
by Hester Van Herk Ms Julie Anne Lee Jean-Claude UsunierLecturers/Instructors - Request a free digital inspection copy here Successfully combining cross-cultural management and business research methods, this team of international authors provide much-needed coverage of the implications that should be considered when undertaking research across different cultures. Through the implementation of methodological pluralism, the book investigates the various cultural influences that affect business theories and practices across the world, particularly the specific management styles, behavioural standards and consumer attitudes that exist in developing nations. Examples and theoretical understanding as well as vignettes, diagrams and figures are used to illustrate these key considerations, including: Language and the role of the dominant culture Design and implementation Methodological issues Strategies for improving its relevance within international business. Ideal for students, researchers and practitioners looking to do business research in an international or cross-cultural context.
International and Cross-Cultural Management Studies
by Gavin Jack Robert WestwoodDrawing on postcolonial theory this text offers a critique of international management. It argues that such disciplines are Western discourses and exhibit historical and current resonances with the vicissitudes of the so called 'colonial project'. The book explores alternative approaches to the question of the 'other' in late global capitalism.
International and US IPO Planning
by Frederick D. LipmanPraise for International and U.S. IPO Planning"Perhaps the greatest value of Frederick Lipman's new book on initial public offerings derives--as its title indicates--from the emphasis that it places on planning. Lipman makes abundantly clear that an IPO is not something to be rushed into by every fledgling firm, as was typical during the dot.com boom of the late 1990s. Indeed, his extensive treatment of the many aspects of preparing a company for an IPO, particularly the non financial aspects, helps the reader to focus on the most important question of all: Is an IPO appropriate for a given company? Somewhat uniquely, Lipman then asks the further question of whether an international IPO might be appropriate for that company even if a domestic one were not. By doing so, he has made a real contribution to this literature."-Kenneth C. Froewiss, Clinical Professor of Finance, NYU Stern School of Business"We are operating in a global environment in nearly every aspect of business, and structuring/planning for an IPO is no different. The recent changes in regulations for U.S.- listed companies have raised the cost of access of U.S.-listed IPO capital, making foreign exchanges much more attractive. Fred Lipman has created a wonderful guide for managers to seriously access this option for their business. I also hope his book is a wake-up call to U.S. regulators on their impact on the competitiveness of U.S. securities markets."-Bob Hellman, Managing Partner & CEO, American Infrastructure MLP Funds"This book will be of immense value to the companies planning an IPO. I am particularly struck by the research done by the author, which, in my opinion, makes it an authentic guide for private companies not only in the U.S. but also in Asia, particularly India and China, where a huge opportunity awaits companies to mature into sustainable enterprises by involving a large section of society in their IPO."-M.K. Chouhan, Chairman, Mahendra & Young Knowledge Foundation, and Vice Chairman of Global Advisory Board, Asian Centre for Corporate Governance"This book contains valuable suggestions for advanced planning for both U.S. and international IPOs and belongs in the library of every entrepreneur and business executive."-William C. Tyson, Associate Professor, Legal Studies, The Wharton School of the University of Pennsylvania8 crucial steps to planning a successful IPOInternational and U.S. IPO Planning outlines the eight step-by-step techniques all private companies must follow to prepare for a successful IPO, either in the U.S. or internationally. From advance planning techniques for both an international and U.S. IPO, to growing a business through acquisitions and "roll-ups" prior to an IPO, to deterring unwanted suitors by inserting carefully placed provisions into the charter, and so much more, International and U.S. IPO Planning provides a wealth of practical and insightful guidance to help the private company go public, regardless of its size or location.
International Anti-Money Laundering and Soft Law: Approaches to Regulation (The Law of Financial Crime)
by Emmanuel EbikakeAdopting a mixed-methods approach, this book assesses the role of soft law as a technique to repress and prevent money laundering. The consequence of the combination of a non-traditional subject matter with the limitations of traditional international law instruments has meant that lawmakers seeking international solutions to the problems of money laundering have had to innovate. This book addresses two fundamental issues in the context of existing international and domestic responses to the problem of money laundering that have hitherto been neglected. These include the nature of the treaty obligations to criminalise money laundering, and the role of soft law as a technique to regulate it globally. The book concludes that international legal harmonisation and approximation of domestic anti-money laundering law through soft law remains helpful in addressing this pressing problem. The book will be of interest to academics, researchers, and policy-makers working in the areas of Financial Crime, Anti-Money Laundering Law, Regulation, International Soft Law, and Comparative Law.
International Approaches to Real Estate Development
by Graham Squires Erwin HeurkensAn international approach to the study and teaching of real estate is increasingly important in today’s global market. With chapters covering numerous countries and every continent, International Approaches to Real Estate Development introduces real estate development theory and practice to students and professionals in the comparative international context. The book provides readers with a global compendium written by an international team of experts and includes key features such as: Chapters covering: the United States; United Kingdom; Netherlands; Hungary; United Arab Emerites; Bahrain and Qatar; Ghana; Chile; India; China; Hong Kong; and Australia An introduction providing theory and concepts for comparative analysis Discussion and debate surrounding international real estate development in its approach, characteristics, geography, implementation and outcomes A concluding chapter which brings together comparative analyses of the different real estate development case study findings Reflections on the global financial crisis and the new real estate development landscape Further reading and glossary The wide range of case studies and the mix of textbook theory with research mean this book is an essential purchase for undergraduate and postgraduate students of real estate, property development, urban studies, planning and urban economics.
International Arctic Petroleum Cooperation: Barents Sea Scenarios (Routledge Studies in Environmental Policy)
by Indra Overland Anatoli Bourmistrov Frode Mellemvik Alexei Bambulyak Ove Gudmestad Anatoly ZolotukhinThe Arctic region contains large amounts of natural resources considered necessary to sustain global economic growth, so it is unsurprising that it is increasingly susceptible to political, economic, environmental, and even military conflicts. This book looks in detail at the preconditions and outlook for international cooperation on the development of Arctic petroleum resources, focusing on Norwegian–Russian cooperation in the Barents Sea towards 2025. The authors provide a cross-disciplinary approach including geopolitical, institutional, technological, corporate and environmental perspectives to analyse the underlying factors that shape the future development of the region. Three future scenarios are developed, exploring various levels of cooperation and development influenced by and resulting from potential political, commercial and environmental circumstances. Through these scenarios, the book improves understanding of the challenges and opportunities for Arctic petroleum resource development and promotes further consideration of the possible outcomes of future cooperation. The book should be of interest to students, scholars and policy-makers working in the areas of Arctic studies, oil and gas studies, energy security, global environmental governance, environmental politics and environmental technology.
International Asia Conference on Industrial Engineering and Management Innovation (IEMI2012) Proceedings: Core Areas of Industrial Engineering
by Ershi Qi Jiang Shen Runliang DouThe International Conference on Industrial Engineering and Engineering Management is sponsored by the Chinese Industrial Engineering Institution, CMES, which is the only national-level academic society for Industrial Engineering. The conference is held annually as the major event in this arena. Being the largest and the most authoritative international academic conference held in China, it provides an academic platform for experts and entrepreneurs in the areas of international industrial engineering and management to exchange their research findings. Many experts in various fields from China and around the world gather together at the conference to review, exchange, summarize and promote their achievements in the fields of industrial engineering and engineering management. For example, some experts pay special attention to the current state of the application of related techniques in China as well as their future prospects, such as green product design, quality control and management, supply chain and logistics management to address the need for, amongst other things low-carbon, energy-saving and emission-reduction. They also offer opinions on the outlook for the development of related techniques. The proceedings offers impressive methods and concrete applications for experts from colleges and universities, research institutions and enterprises who are engaged in theoretical research into industrial engineering and engineering management and its applications. As all the papers are of great value from both an academic and a practical point of view, they also provide research data for international scholars who are investigating Chinese style enterprises and engineering management.
International Aspects of the US Taxation System
by Felix I. LessamboThis book covers a broad range of the most challenging topics in US international taxation laws before breaking into separate discussions of the issues related to both inbound and outbound taxes. Real examples and selected seminal cases are analysed at the end of each chapter to simplify even the most abstract tax provisions. Practitioners, academics, and advanced students specializing in specific areas of international finance will welcome this comprehensive overview of the US tax system's international laws.
International Assistance and State-University Relations (Studies in Higher Education)
by Jo BastiaensThis book explores the goals, efforts and outcomes of international assistance to higher education over the past three decades and investigates how these have impacted changing State-university relations. Focusing on the case study of Indonesia, Bastiaens demonstrates how international aid facilitated and at times actively encouraged changing patterns of state-university relations from state control towards greater institutional autonomy. Through the use of various case studies from throughout the country and critical analysis of the relationships between international donors and domestic reformers, Bastiaens shows how the educational system of Indonesia was able to diversify resources, generate income, and become increasingly autonomous from government.