Business and Corporate Communications Commons^™

The Emerging International Taxation Problems, James G. Yang, Victor N.A. Metallo

Department of Accounting and Finance Faculty Scholarship and Creative Works

The problems of tax evasion and tax avoidance are as old as taxes themselves. Between 2015 and 2016 alone, many U.S. multinational corporations were involved in tax disputes with the European Commission. From a historical perspective, these disputes are unprecedented as they have resulted in tremendous amount of tax penalties. The most notable case was Apple for €13 billion of unpaid tax. This article discusses what tax strategies these corporations used that caused such disputes. It specifically investigates seven corporations: Apple Inc., McDonald’s, Starbucks, Fiat, Amazon, Google, and Ikea, and elaborates on the following tax strategies: high royalties, intercompany transfer …

Are Social Networks A Double-Edged Sword? A Case Study Of Defense Contractors, Xiaobing Shuai, Christine Chmura

School of Professional and Continuing Studies Faculty Publications

Utilizing a survey of defense contractors in the New England region, this study explores the effect of social networks on business performance—measured by annual employment growth and market diversification—during a time when defense spending in the United States was contracting. In contrast to prevailing literature focusing on entrepreneurial firms, this study offers insights on how social networks function in defense contractors, which tend to be mature firms. The main conclusion is that having more network connections is associated with faster short-term employment growth (from 2014 to 2015) for defense contractors, but there is a limit to that benefit. The analysis …

Good Game, Greyory Blake

Theses and Dissertations

This thesis and its corresponding art installation, Lessons from Ziggy, attempts to deconstruct the variables prevalent within several complex systems, analyze their transformations, and propose a methodology for reasserting the soap box within the display pedestal. In this text, there are several key and specific examples of the transformation of various signifiers (i.e. media-bred fear’s transformation into a political tactic of surveillance, contemporary freneticism’s transformation into complacency, and community’s transformation into nationalism as a state weapon). In this essay, all of these concepts are contextualized within the exponential growth of new technologies. That is to say, all of these semiotic …

2017 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

2016 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

2015 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

Wealth Effect Of Mergers & Acquisitions In Emerging Market: A Case Of Pakistan’S Banking Sector, Sana Tauseef, Mohammad Nishat

Business Review

This study investigates the short-term market response associated with the announcement of seven merger and acquisition deals in the banking sector of Pakistan during the period 2003 to 2008 using the event study methodology. The results indicate statistically significant investor reactions around the merger announcements. For individual target and bidder banks, the cumulative abnormal returns (CARs) range from significant positive to significant negative. The combined mean CAR for the bidder group is significant positive and for target group, the mean CAR is significant negative. The mean CAR for the combined banks in the domestic mergers is also positive but is …

2014 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

The Story As A Cultural Transmitter: Applications For Business Education, Carol Blaszczynski, Ph.D.

International Journal for Business Education

Stories assist in transmitting cultural wisdom, including wisdom about the business community. The role of stories in various contexts such as education (including international management), management, and marketing, as well as the job search is explained. The article concludes by presenting instructional activities for business education that develop cultural competence through stories.

A Typology Of Middle Manager Strategic Activity: An Exploration In An International Business Context, Dónal O’Brien

Doctoral

There is a growing body of literature which recognises the strategic importance of middle managers (Westney, 1990, Kanter, 1982, Balogun, 2003, Balogun et al., 2011, Tippmann et al., 2013). Through enactment of strategic activities, middle managers influence how strategy develops in organisations (Aherne et al., 2014). Floyd and Wooldridge (1992) developed a model of upward and downward strategic activity which has been the basis for much of the research on middle managers. However, recent developments have highlighted the limitations in only researching upward and downward strategic activities (Rouleau and Balogun, 2011). Middle managers are engaged with interfaces above and below …

2013 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

2012 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

2011 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

2010 Ijbe Front Matter, Tamra Connor

International Journal for Business Education

1. Editorial Board
2. President's Letter
3. SIEC-ISBE International

The Impact Of Corporate Social Disclosure On Investment Behavior: A Cross-National Study, Joyce Van Der Van Der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar, Robert L. Andrews

Accounting Faculty Publications

We examine the impact of corporate social disclosure (CSD) on investment behavior in the US, Japan, France, and Sweden using stakeholder theory as the underlying framework for our analysis. We find that there is a significant difference in investors’ reactions to CSD across countries. Using a unique stakeholder scale we also find that these reactions are related to the investors’ stakeholder orientation. These findings provide insight into cross-national dif- ferences in the perceived relevance of CSD to investors.

No. 130 1997 November

International Journal for Business Education

SIEC Historical Documents

No. 129 1997 April

International Journal for Business Education

SIEC Historical Documents

No. 128 1996 November

International Journal for Business Education

SIEC Historical Documents

No. 127 1996 April

International Journal for Business Education

SIEC Historical Documents

No. 126 1995 November

International Journal for Business Education

SIEC Historical Documents

No. 125 1995 April

International Journal for Business Education

SIEC Historical Documents

No. 124 1994 November

International Journal for Business Education

SIEC Historical Documents

No. 123 1994 April

International Journal for Business Education

SIEC Historical Documents

No. 121 1993 April

International Journal for Business Education

SIEC Historical Documents

No. 120 1992 November

International Journal for Business Education

SIEC Historical Documents

No. 119 1992 April

International Journal for Business Education

SIEC Historical Documents

No. 118 1991 November

International Journal for Business Education

SIEC Historical Documents

No. 117 1991 April

International Journal for Business Education

SIEC Historical Documents

No. 116 1990 November

International Journal for Business Education

SIEC Historical Documents

No. 115 1990 April

International Journal for Business Education

SIEC Historical Documents