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Relevant bibliographies by topics / Parent and subsidiary company

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Academic literature on the topic 'Parent and subsidiary company'

Author: Grafiati

Published: 28 June 2021

Last updated: 2 February 2022

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Journal articles on the topic "Parent and subsidiary company"

1

Gammelgaard, Jens. "Issue Selling and Bargaining Power in Intrafirm Competition: The Differentiating Impact of the Subsidiary Management Composition." Competition & Change 13, no. 3 (September 2009): 214–28. http://dx.doi.org/10.1179/102452909x451341.

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This paper reports the findings from five case studies on Danish-owned subsidiaries in China and India and demonstrates how a subsidiary's issue-selling strategy influences its bargaining power in intrafirm competition within a multinational corporation. Issue-selling strategies of subsidiaries involve various activities aiming at (a) making the parent company understand an issue, (b) attracting parent-company attention to an issue, and (c) lobbying for an issue at the parent company. Next to illustrating these activities, the empirical part of the paper shows that subsidiaries managed by parent-company nationals have more bargaining power than subsidiaries managed by host-country nationals. To begin with, parent-company national subsidiary managers are better at translating the context-specific information deriving from cultural distances between the parent company and the subsidiary. Second, they are better at packaging the issue in order to match parent-company formalised application requirements. Further, they are better at framing the issue to match the parent-company goals and objectives. And last, they often have closer relationships with decision makers within the parent company.

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Aristova, Ekaterina. "JURISDICTION OF THE ENGLISH COURTS OVER OVERSEAS HUMAN RIGHTS VIOLATIONS." Cambridge Law Journal 75, no. 3 (November 2016): 468–71. http://dx.doi.org/10.1017/s000819731600074x.

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IN Lungowe v Vedanta Resources Plc [2016] EWHC 975 (TCC), the High Court allowed a claim to be heard in England against parent company incorporated in England and its foreign subsidiary in relation to the overseas subsidiary's operations. The judge considered whether the claim against the English-domiciled defendant could be stayed on the basis of forum non conveniens, and whether jurisdiction could be established over its foreign subsidiary as a necessary and proper party to the case. The overall analysis of the judgment suggests that (1) the claims against the parent company in relation to the overseas operations of the foreign subsidiary can be heard in the English courts and (2) the existence of an arguable claim against the English-domiciled parent company also establishes jurisdiction of the English courts over the subsidiary even if the factual basis of the case occurs almost exclusively in the foreign state.

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Chasteen, Lanny G. "Equity Method Accounting and Intercompany Transactions." Issues in Accounting Education 17, no. 2 (May 1, 2002): 185–96. http://dx.doi.org/10.2308/iace.2002.17.2.185.

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In their consolidated statements chapters, most advanced accounting texts include a presentation of the “full” or “complete” equity method from the standpoint of the parent company. Under this method, the parent company adjusts its accounts for intercompany transactions with the subsidiary, in addition to accounting for its share of the subsidiary's net income and dividends (the “simple” equity method) and for differences between the price paid and its share of the underlying book value of the subsidiary (the “partial” equity method). In these texts, many entries made by the parent company to adjust its accounts for unrealized profits on intercompany transactions would require modification if the parent issued “parent only” statements, or if the subsidiary was not consolidated (or an investor/investee relationship instead of a parent/subsidiary relationship existed). The purpose of this paper is to discuss and illustrate parent/investor accounting for these intercompany transactions when the parent/investor uses the full equity method, but does not consolidate. Although the advanced texts provide the correct consolidating working paper techniques and resulting consolidated statements, the parent company's need to issue “parent only” statements (a one-line consolidation) makes these issues important. This paper's modified approach is also important regarding an investor/investee relationship in which the investor has significant influence, but not control, over the investee. The paper could be useful for students in advanced accounting courses or in intermediate accounting courses where the equity method is introduced and covered in some detail.

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Sari Sumantri, Made Gede Niky. "Tanggung Jawab Atas Kebijakan Yang Diterapkan Oleh Perusahaan Induk Kepada Perusahaan Anak Yang Berakibat Pada Timbulnya Suatu Kerugian." Acta Comitas 5, no. 1 (April 30, 2020): 172. http://dx.doi.org/10.24843/ac.2020.v05.i01.p15.

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Liability to the parent company for policies implemented by subsidiaries that result in losses with third parties is a major problem in the practice of group. This problem This problem is due to absence of legislation that specifically regulate of the company group, the regulatory framework of the realationship the parent and it’s subsidiaries in the group companies is use Corporate Law. The incorporation of the company’s subsidiary in the group does not abolish the legal status of a subsidiary. Parent companies in the group company contractions have immunity over the implementation of the principle of limited liability. the purpose of writing this journal is to know, how is the assignment legal liability to the parent company for the policies applied to the subsidiary companies resulting in a loss to a third party and how to anticipate control without legal liability the parent company for its policies that impact the economic insecurity of the subsidiary in the construction of group companies. The research that the author uses is normative legal research. From this research, assigning legal liability to the parent company through the implementation of policies implemented by the subsidiary is certainly seen from the fault that cause losses. One effort that can be done to anticipate control without legal liabilty of the parent companies it’s Make Charter Corporate Relations and Between Subsidiaries or make agreement control between the parent company and subsidiary.

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Chugunova, K. Yu. "Features of the Formation of the Will of Joint-Stock Companies Subsidiaries with Predominant State Participation (The Case of Russian Railways)." Actual Problems of Russian Law 15, no. 10 (October 29, 2020): 116–24. http://dx.doi.org/10.17803/1994-1471.2020.119.10.116-124.

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In the paper, the author examines the independence of joint-stock companies subsidiaries with predominant state participation in decision-making through the prism of the practice of building corporate governance at JSC 'Russian Railways'. The author sets the task to study the limits of participation of the main company in the formation of the will of the management bodies of a subsidiary company using the example of one of the largest Russian joint-stock companies with state participation. The author concludes that the parent company has virtually unlimited powers in determining the subsidiary's decisions, which is generated by the broad approach of the legislator to the definition of the subsidiary. For the first time, the paper identifies two independent forms of determining the decisions of a subsidiary by the main company, which are actively used in practice, but without direct consolidation at the legislative level. They are as follows: the direction to the subsidiaries by the main company of draft local regulations subject to approval by the management bodies of the subsidiary; and issuance by the parent company of instructions for voting at the annual general meeting and the meeting of the board of directors of the subsidiary. The author notes that under the conditions of unlimited powers of the parent company when determining the decisions of the subsidiary company there is the risk of transformation of subsidiaries of joint-stock companies with predominant state participation into nominal structures not interested in high-quality corporate governance, blindly fulfilling the will of the parent company. The material presented in the paper can be used both in further scientific research when studying the issue of independence of subsidiaries of joint-stock companies with predominant state participation, and by practicing lawyers working in joint-stock companies with state participation and their subsidiaries, as well as by state bodies participating in the improvement of corporate law.

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Bakanauskas, Edvinas. "Analysis of the Parent Company and a Subsidiary Company Concept in Article 5 of the Law on Companies of the Republic of Lithuania." Teisė 115 (June 29, 2020): 70–85. http://dx.doi.org/10.15388/teise.2020.115.5.

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The present article analyses the concept of a parent and a subsidiary company as defined in Article 5 of the Law on Companies of the Republic of Lithuania. The article also examines the relationship between companies, the concept of control, evaluates concept of parent company and subsidiary in the context of European Model Company Act (EMCA).

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Long, Yining. "The Fundamental Need of Reform in Company Law in England: Parent Company’s Liability for Debt of Insolvent Subsidiary." Journal of Finance Research 4, no. 2 (November 3, 2020): 151. http://dx.doi.org/10.26549/jfr.v4i2.5511.

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Based on the fact that the parent company has actual control over the subsidiary company, this paper analyzes the possibility of the parent company using the subsidiary company to seek benefits and damage the interests of creditors. Moreover, under the intangible protection of the current limited liability system and the independent personality of the company, it can “retreat”. This is undoubtedly against the original intention of the establishment of enterprise groups and has great potential harm to creditors. In addition, on the basis of the relief measures for the rights and interests of the parent company caused by the bad behavior of the subsidiary, the legal defects that should be carefully considered are determined. Considering whether there are other remedies that may have the same effect as disclosure, some are more moderate than disclosure. With Britain’s strong caution about lifting the veil, a more moderate direction could be considered.

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Lo, Fang-Yi, and Ricky Tan. "Determinants of international subsidiaries’ performances." International Journal of Emerging Markets 15, no. 4 (November 25, 2019): 746–66. http://dx.doi.org/10.1108/ijoem-06-2019-0445.

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Purpose One important strategy Multinational Enterprises (MNEs) employ to compete in the global market is to engage in foreign investment, but firms must know how they can perform better in the host country market. International subsidiaries’ performances play a chief role for MNEs’ globalization strategy. The purpose of this paper is to construct multi-level research with parent-level data at the higher level and subsidiary-level data at the lower level. Design/methodology/approach This study helps capture the rapid growing trend in emerging markets and uses a sample of Taiwanese enterprises and their subsidiaries in China. The data come from the Taiwan Economic Journal database. Precisely, the authors obtain 711 Taiwanese MNEs and 4,458 of their subsidiaries in China. Findings This study finds among the parent company’s attributes that firm size, firm total performance, depth of internationalization and foreign shareholding have significant impacts on subsidiary performance, while within the subsidiary’s attributes, subsidiary size, subsidiary-owned capital and total investment fund significantly affect subsidiary performance. Originality/value In order to capture subsidiary performance, this study uses a multi-level analysis approach with the Hierarchical Linear Model statistic method to separate parent company attributes and subsidiary-owned attributes as two distinct levels. This method fills the gap in the literature by analyzing subsidiary performance and clarifying that foreign direct investment is a multi-level phenomenon that cannot be analyzed using a one-level analysis method.

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Kravtsova, Tetiana, and Ganna Kalinichenko. "The vicarious liability of parent company liability for its subsidiary." Corporate Ownership and Control 14, no. 1 (2016): 684–91. http://dx.doi.org/10.22495/cocv14i1c4art15.

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The paper is of a theoretical nature and provides with more complete understanding of the vicarious liability, different concepts of the vicarious liability and peculiarities of the vicarious liability of parent company for its subsidiary. The paper does not provide an empirical investigation. First of all, the main finding of the paper is that the vicarious liability is complex and is by nature of combination of fault and strict liability and involves three actors and two-level relationship. Secondly, a parent company may be held liable in parallel with its subsidiary on the basis on its own negligent conduct and on the basis of the vicarious liability. Thirdly, it is important to distinguish between the direct liability of the parent company as a result of breach of a duty of care and vicarious liability as a result of piercing of the corporate veil.

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Koffman-Xaba, Amanda, and Geoff A. Goldman. "Corporate social responsibility of a multinational bank and its South African subsidiary." Banks and Bank Systems 11, no. 1 (April 25, 2016): 23–33. http://dx.doi.org/10.21511/bbs.11(1).2016.03.

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Africa has become increasingly attractive to foreign investors, but the establishment of operations in emerging markets poses challenges for multinationals. One such challenge is implementing of corporate social responsibility (CSR) effectively across all subsidiaries. This study aims to determine whether there are differences in CSR expectations and praxis between a multinational bank and its subsidiary operating in South Africa. Through qualitative research methods, a case study research design approach was utilized to study CSR activities in the parent company and CSR activities in its South African subsidiary. Data collected from ten interviews are analyzed using open, axial and selective coding procedures. The study concludes that there are nuanced gaps in CSR expectations, and between the parent company and its South African subsidiary. Global CSR strategies may be applied consistently across subsidiaries, but they do not necessarily address core issues faced in emerging economies, placing doubts upon the practicality of these efforts

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Dissertations / Theses on the topic "Parent and subsidiary company"

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Schulte, Richard Craig. "Groups of companies : the parent subsidiary relationship and creditors remedies." Thesis, Durham University, 1999. http://etheses.dur.ac.uk/1465/.

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Papijanc, Vitalij. "Liability of parent company against the creditors of subsidiary." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2008. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20081118_095715-54371.

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The subject of dissertation is the law which establishes civil liability of the parent company against the creditors of subsidiary, also interpretation of this law and its application in practice. This paper discusses liability issues of the parent company against the creditors of subsidiary in German, Swiss, French, English, USA and Lithuanian (highlight) legal systems. The research highlights the liability of parent company as shareholder of the subsidiary, as director of the subsidiary, as well as contractual liability of parent company and liability in the bankruptcy process of the subsidiary.
Disertacijos tyrimo dalykas – civilinę patronuojančios įmonės atsakomybę prieš dukterinės įmonės kreditorius nustatančios teisės normos, jų aiškinimas ir taikymas. Vadovaujantis lyginamuoju metodu ir kitais moksliniais metodais darbe yra ištirti patronuojančios įmonės atsakomybės prieš dukterinės įmonės kreditorius institutai (modeliai) Vokietijos, Šveicarijos, Prancūzijos, Anglijos, JAV ir Lietuvos (akcentas) teisinėse sistemose. Tyrimo metu didžiausias dėmesys yra sutelktas ties patronuojančios įmonės kaip dukterinės įmonės dalyvio bei patronuojančios įmonės kaip dukterinės įmonės vadovo atsakomybės institutais, taip pat patronuojančios įmonės sutartine atsakomybe bei atsakomybe dukterinės įmonės bankroto procese.

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Avgitidis, Dimitris Konstandinou. "Groups of companies : the liability of the parent company for the debts of its subsidiary." Thesis, King's College London (University of London), 1993. https://kclpure.kcl.ac.uk/portal/en/theses/groups-of-companies--the-liability-of-the-parent-company-for-the-debts-of-its-subsidiary(fe979ef1-acb5-43a6-a635-ab2ec2c1da83).html.

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Lundblad, Karin. "Intra-group financing : The influence of the parent-subsidiary relationship in the pricing of intra-group loans." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-13957.

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This master thesis examines the issues surrounding the pricing of intra-group loans. The main focus of the thesis is the process of establishing an interest rate and the assessment of the credit risk in an intra-group context. In order to expose the common problems associated with the pricing of intra-group loans the thesis has examined case law from two different jurisdictions, Canada and Sweden, which have been put in relation to the OECD guidelines and Swedish national legislation. The purpose of the master thesis has been to determine whether the establishing of an interest rate and the assessment of the credit risk of an intra-group loan should be made taking into account the parent-subsidiary affiliation or relationship and whether or not this is a deviation of the arm’s length principle. A general assumption is that, if a transaction is carried out between related parties, the price could be different from a price deriving from negotiations between two unrelated parties on the open market, due to their commercial or financial relations. A common feature in case law, regarding the establishing of an appropriate interest rate on intra-group loan, has been whether or not the parent-subsidiary should be included in the assessment of the credit risk. Much of the support available to taxpayers in resolving transfer pricing issues are relating to goods and services and not financing transactions. The main reason is the unique economic profile of financial transactions. Financial transactions are affected by different factors why it is difficult to develop usable transfer pricing policies. Establishing economically justifiable transfer pricing policies while attempting to properly reflect taxable income and prevent penalties from international tax authorities, has resulted in transfer pricing challenges that are unique to intra-group financing. According to Swedish law, interest is regarded as a deductable cost within corporate tax. However, in recent cases, the Swedish tax authorities have been questioning, the deduction right as well as the level of interest on intra-group loans. As of today, there are few national and international guidelines on this area thus it is of interest to examine and address the issues surrounding intra –group loans.

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Sundby, Anna. "Piercing the corporate veil in swedish law : points of view de lege lata and de lege ferenda." Thesis, Linköping University, Department of Management and Economics, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-665.

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The basic principle for limited companies is that the owners are not liable for the debts of the company. To protect the creditors of the company, however, a theory of personal liability for the owners has evolved, the so called piercing the corporate veil theory. For decades there have been disagreements wether or not it would be motivated to legislate the theory of piercing the corporate veil, and what this legislation might look like. The basic problems in my essay are: Is there a need to legislate the theory of piercing the corporate veil in Sweden? What would such a legislation look like in Sweden? To answer these questions I analyzed cases regarding the piercing the corporate veil theory, examined the theory in the USA and Germany and described how authors would like to answer these questions. My results are that there is a need to increase the liability that a parent company has for the debts of its subsidiary companies. This should be done by changing the rule in 15:3 ABL.

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Darsot, Fatima Cassim. "The departure from the strategy of the parent company from a developed economy by the business unit of a subsidiary in an emerging market in the professional services industry due to a change in the competitive environment caused by a downturn in the global economy." Diss., University of Pretoria, 2012. http://hdl.handle.net/2263/29526.

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“Sustainable development cannot happen without innovation. The challenge before every organization is to develop innovation strategies that not only respond to changes in the environment and societal pressures but also consider the needs and expectations of various stakeholders. The increasing turbulence in the external business environment has focused attention on the resources and organizational capabilities as the principal source of competitive advantage,” (Dasgupta & Gupta 2009, p.204). The intention of this research project is to determine how a business unit of a subsidiary in the professional services industry in an emerging market economy changed strategy from being an implementer (Gupta&Govindarajan, 1991, p.774), of head office strategy to “developing innovation strategies” (Dasgupta&Gupta 2009, p.204); to adapt to a change in the external environment that was caused by a crisis in the global economy.This study will also investigate the impact of having to change strategy, on the capability and development of the business unit of the subsidiary.A project on holding company subsidiary relationships cannot be complete without investigating how a change in strategy of a business unit of the subsidiary affected the relationship between the holding company and the subsidiary.The study looks specifically at a period that was marked by economic turmoil that is the time of the global financial crisis during the years 2008, 2009 and the years after.
Dissertation (MBA)--University of Pretoria, 2012.
Gordon Institute of Business Science (GIBS)
unrestricted

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Kvasová, Daniela. "Rozdíly v účetní konsolidované závěrce sestavené podle vybraných národních legislativ." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-449773.

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This master’s thesis deals with the methodology of a consolidated financial statement’s composition, according to Czech and German legislation. The thesis contains particular steps of the consolidation methods’ composition, that were used depending on the changes in the ownership interest of the parent company. The effects of the consolidation according to different consolidation methods are analyzed from the economic, tax and wage standpoints.

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Peňázová, Lucie. "Vliv rozšíření konsolidačního celku na jeho ekonomickou situaci." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417385.

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The thesis describes elaboration of consolidation of company financial statement and valorisation of its economical status before extending the consolidation group and afterwards. First part of the thesis consists of theoretical basis used for consolidation of financial statement, which are later used in the practical part of the thesis, where new consolidated financial statrments related to extension of consolidation group are being made. Conclusion of the thesis includes comparison of consolidated financial statements.

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Kolářová, Pavla. "Konsolidace účetní závěrky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224676.

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The diploma thesis deals with consolidated financial statements. In the thesis, a change of consolidation method is performed for chosen entity, followed by drawing up the new consolidated financial statements. The effect of changing consolidation method is evaluated.

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Bláhová, Šárka. "Konsolidace účetní závěrky vybraného subjektu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-224820.

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The main topic of this thesis is the issue of the consolidation process of the financial statements of the chosen company and the subsequent evaluation of the performance of the consolidated group before and after the change in consolidation scope. The first part is focused on theoretical knowledges in this field, and the second part dedicate to the consolidation of the financial statements and its assessment.

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Books on the topic "Parent and subsidiary company"

1

Deacy, Claire. An investigation of the relationship between the subsidiary manager and the parent company. Dublin: University College Dublin, 1997.

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Avgitidis, Dimitris K. Groups of companies: The liability of the parent company for the debts of its subsidiary. Athens: Ant. N. Sakkoulas Publishers, 1996.

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A, Strasser Kurt, ed. Problems of parent and subsidiary corporations under state statutory law. Boston: Little, Brown, 1995.

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Blumberg, Phillip I. Problems of parent and subsidiary corporations under statutory law of general application. Boston: Little, Brown, 1989.

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Blumberg, Phillip I. Problems of parent and subsidiary corporations under statutory law specifically applying enterprise principles. Boston: Little, Brown and Co., 1992.

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Campbell, Andrew, 1950 Aug. 3- and Alexander Marcus, eds. Corporate-level strategy: Creating value in the multibusiness company. New York: J. Wiley, 1994.

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Problems in the bankruptcy or reorganization of parent and subsidiary corporations, including the law of corporate guaranties. Boston: Little, Brown, 1985.

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Blumberg, Phillip I. The law of corporate groups: Problems of parent and subsidiary corporations under state statutory law. Boston: Little, Brown and Co., 1995.

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Blumberg, Phillip I. The law of corporate groups: Problems in the bankruptcy or reorganization of parent and subsidiary corporations, including the law of corporate guaranties. Boston: Little, Brown, 1985.

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José Augusto Quelhas Lima Engrácia Antunes. Liability of corporate groups: Autonomy and control in parent-subsidiary relationships in US, German, and EEC law : an international and comparative perspective. Deventer: Kluwer Law and Taxation Publishers, 1994.

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Book chapters on the topic "Parent and subsidiary company"

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Bright, Claire. "The Civil Liability of the Parent Company for the Acts or Omissions of Its Subsidiary." In Business and Human Rights in Europe, 212–22. Abingdon, Oxon ; New York, NY : Routledge, 2018. | Series: Transnational law and governance: Routledge, 2018. http://dx.doi.org/10.4324/9780429443169-18.

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Puri, Poonam. "Best Practices in Parent and Subsidiary Governance." In The Handbook of Board Governance, 269–82. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2016. http://dx.doi.org/10.1002/9781119245445.ch14.

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Kahancová, Marta. "One Multinational, Four Host Countries: On Diversity in Subsidiary Employment Practices." In One Company, Diverse Workplaces, 45–75. London: Palgrave Macmillan UK, 2010. http://dx.doi.org/10.1057/9780230277311_3.

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Ebster-Grosz, Dagmar, and Derek Pugh. "Problems in Cross-Cultural Parent—Subsidiary Relationships: The Views of the Subsidiaries." In Anglo-German Business Collaboration, 161–200. London: Palgrave Macmillan UK, 1996. http://dx.doi.org/10.1007/978-1-349-13966-8_7.

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Triantafillidou, Amalia, Prodromos Yannas, and Georgios Lappas. "Facebook Content Strategies: A Case Study of a Subsidiary Company in Greece." In Strategic Innovative Marketing and Tourism, 191–98. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-12453-3_22.

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Zhao, Xi, Guo-hong Li, Jia-yin Liu, and Hang Xu. "Study on the Performance Evaluation of the Parent-Subsidiary Corporation’s Financial Management and Control." In The 19th International Conference on Industrial Engineering and Engineering Management, 781–89. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-38442-4_83.

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Hannigan, Brenda. "3. Corporate personality." In Company Law, 35–56. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780198848493.003.0003.

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This chapter discusses the concept of corporate legal personality. This fundamental principle of company law—that the company on incorporation becomes a separate legal entity in its own right—was established by the House of Lords in Salomon v Salomon & Co Ltd. The Salomon principle and its consequences for individual companies and for groups of companies are considered. In limited circumstances, the court may disregard or pierce or lift the corporate veil and the narrow jurisdiction to do so is explained. The chapter also considers corporate groups in the light of Salomon, particularly with regard to the liability of parent companies for the actions of subsidiary companies.

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Morgera, Elisa. "The Shortcomings of Traditional Legal Solutions." In Corporate Environmental Accountability in International Law, 24–68. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198738046.003.0002.

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This chapter discusses the ineffectiveness of national-level control over multinational enterprises—the legal control over a subsidiary of a multinational company by the host State, and the legal control over a multinational parent company by the home State. In addition, the chapter discusses the significant limitations to ensuring the environmentally sound conduct of business under international law. To that end, it focuses on State responsibility, civil and criminal liability in international environmental law, and international criminal law. The chapter then contrasts multinationals’ significant degree of protection under international investment law, to the protection afforded by international human rights law to victims of substandard conduct by private companies, including from an environmental perspective.

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Kelly, William W. "In the Offices." In Sportsworld of the Hanshin Tigers, 106–25. University of California Press, 2018. http://dx.doi.org/10.1525/california/9780520299412.003.0005.

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Much of the pressure felt by the manager is placed upon him by a large and intrusive management structure, and chapter 5 details its two levels. The Hanshin Club is the front-office staff that directly manages (some would say micromanages) the team, and it too is based in offices at Kōshien Stadium. The club is itself a direct subsidiary of the parent company, the Hanshin Electrical Company. The intercity electric line it operates is the shortest among all Kansai railroads, and it came to operate a spectrum of transport, retail, and leisure businesses to compensate for this. The Tigers were not a profit center, but they were the most prominent face of the corporation, and this contradiction was a perpetual anxiety to upper management, most of whom had no baseball experience or acumen.

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Deng, Yiheng. "Managing Talent in Global Environments." In Advances in Human Resources Management and Organizational Development, 235–59. IGI Global, 2017. http://dx.doi.org/10.4018/978-1-5225-1961-4.ch016.

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In response to the call to elucidate the conditions necessary for successful multinational organization, this discussion is centered on effective communications between a subsidiary company located in China and an American parent organization (multinational company, MNC) based in the USA. Semi-structured interviews were conducted with 37 participants including the expatriate managers and the local employees. The findings show that the challenges facing the MNC mainly include confrontation in the contexts of conflict based on cultural differences and supervisor-subordinate interaction, and collectivity reflected in two themes including group dynamics and collective activities. The MNC incorporates local knowledge systems into its administration schema when conducting business worldwide. The study shows that perceptions of both management and employees vary. The challenge is to increase understanding of the job and what needs to be done in different environment as antecedent to increased outputs.

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Conference papers on the topic "Parent and subsidiary company"

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Lin, Chen, and Zhou Zongfang. "The Analysis of Asset Correlation between Parent and Subsidiary Company." In 2009 International Conference on New Trends in Information and Service Science (NISS). IEEE, 2009. http://dx.doi.org/10.1109/niss.2009.69.

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Bublik, Diana Igorevna. "ACCOUNTING FOR LOSS OF CONTROL OF A PARENT COMPANY OVER A SUBSIDIARY UNDER IFRS." In Russian science: actual researches and developments. Samara State University of Economics, 2020. http://dx.doi.org/10.46554/russian.science-2020.03-1-692/698.

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The author considers the deconsolidation of the statements. Deconsolidations are performed when the parent sells its share in the subsidiary and loses control over it. The method of performing deconsolidation of financial statements in accordance with IFRS 10 is considered as a practical example

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Lee, In Tae. "The effects of technology information sharing on technology capabilities and performance of global manufacturing company: focus on Parent company and their foreign subsidiary companies." In Business 2015. Science & Engineering Research Support soCiety, 2015. http://dx.doi.org/10.14257/astl.2015.102.18.

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Pantelides, Arthur, Frank Allario, and Gerhard Antony. "An Assessment of the Relative Value of Knowledge Transfer Processes to Project Success." In ASME 2008 International Mechanical Engineering Congress and Exposition. ASMEDC, 2008. http://dx.doi.org/10.1115/imece2008-66285.

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As activities of companies become global there is an emerging need to understand the processes that lead to the success of large projects in which the core competency is centered in a parent company; an engineering department in a foreign subsidiary; and customers that are distributed across the globe. This situation requires an ever-increasing role for project managers (PM) to cross international boundaries. The modern PM must consider many facets of their responsibilities including: managing corporate knowledge as a strategic asset; transferring corporate knowledge to the project team and transferring engineering capabilities back to corporate; and, developing customer requirements that ensure project success. In order to meet these responsibilities, the project manager needs to understand the diversity of technical communication from parent to subsidiary, the cultural vagaries of these communications, in addition to maintaining an eye on knowledge transfer. The challenge for an organization is to manage knowledge transfer between headquarters and its subsidiaries optimally. This initial study will investigate the factors associated with successes of international projects examining cultural and knowledge transfer processes of industrial companies and their subsidiaries. It plans to improve understanding of how communication structures and mechanisms of companies are integrating factors between culture and knowledge transfer and how they impact project success.

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Xu, Meixin, Zhong Zhang, and Hailin Lan. "The Theoretical Framework of the Selection on Parent-Subsidiary Control Mechanism." In 2011 International Conference on Management and Service Science (MASS 2011). IEEE, 2011. http://dx.doi.org/10.1109/icmss.2011.5998856.

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Deckers, Jan, and Ludo Mols. "Thermal Treatment of Historical Radioactive Solid and Liquid Waste Into the CILVA Incinerator." In The 11th International Conference on Environmental Remediation and Radioactive Waste Management. ASMEDC, 2007. http://dx.doi.org/10.1115/icem2007-7333.

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Since the very beginning of the nuclear activities in Belgium, the incineration of radioactive waste was chosen as a suitable technique for achieving an optimal volume reduction of the produced waste quantities. Based on the 35 years experience gained by the operation of the old incinerator, a new industrial incineration plant started nuclear operation in May 1995, as a part of the Belgian Centralized Treatment/Conditioning Facility named CILVA. Up to the end of 2006, the CILVA incinerator has burnt 1660 tonne of solid waste and 419 tonne of liquid waste. This paper describes the type and allowable radioactivity of the waste, the incineration process, heat recovery and the air pollution control devices. Special attention is given to the treatment of several hundreds of tonne historical waste from former reprocessing activities such as alpha suspected solid waste, aqueous and organic liquid waste and spent ion exchange resins. The capacity, volume reduction, chemical and radiological emissions are also evaluated. BELGOPROCESS, a company set up in 1984 at Dessel (Belgium) where a number of nuclear facilities were already installed is specialized in the processing of radioactive waste. It is a subsidiary of ONDRAF/NIRAS, the Belgian Nuclear Waste Management Agency. According to its mission statement, the activities of BELGOPROCESS focus on three areas: treatment, conditioning and interim storage of radioactive waste; decommissioning of shut-down nuclear facilities and cleaning of contaminated buildings and land; operating of storage sites for conditioned radioactive waste.

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Yang, Li-mao, and Liang Tian. "Study of the synergy effect between the subsidiary company." In 2008 International Conference on Management Science and Engineering (ICMSE). IEEE, 2008. http://dx.doi.org/10.1109/icmse.2008.4668950.

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Huang Zhihui, Kan Shulin, Yuan jing, Lin Yujuan, and Dong qiaoying. "Based on networked collaborative manufacture in multination subsidiary company research." In 2008 3rd IEEE Conference on Industrial Electronics and Applications (ICIEA). IEEE, 2008. http://dx.doi.org/10.1109/iciea.2008.4582916.

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Song, Zhaoli. "Security mechanism research on hiring excellent staffs in subsidiary company." In 2013 International Conference on Services Science and Services Information Technology. Southampton, UK: WIT Press, 2014. http://dx.doi.org/10.2495/sssit130041.

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Deckers, Jan, and Paul Luycx. "Six Years Operation Experience With the Cilva Incinerator for Radioactive Waste Treatment." In ASME 2001 8th International Conference on Radioactive Waste Management and Environmental Remediation. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/icem2001-1151.

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Abstract Since the very beginning of nuclear activities in Belgium, the incineration of radioactive waste was chosen as a suitable technique for achieving an optimal volume reduction of the produced waste quantities. An experimental furnace “Evence Coppée” was built in 1960 for treatment of LLW produced by the Belgian Research Centre (CEN.SCK). Regulatory this furnace has been modified, improved and equipped with additional installations to obtain better combustion conditions and a more efficient gas cleaning system. Based on the 35 years of experience gained by the operation of the “Evence Coppée”, a new industrial nuclear incineration installation was set into operation in May 1995, as a part of the Belgian Centralised Treatment/Conditioning Facility CILVA. Up to the end of 2000, the CILVA incinerator has burnt 703 tons of solid waste and 343 tons of liquid waste. This paper describes the type of waste and the allowable radioactivity, the incineration process, heat recovery and the air pollution control devices. Special attention is given to the operation experience, capacity, volume reduction, chemical and radiological emissions and maintenance. The most important changes which improved safety, reliability and capacity are also mentioned. BELGOPROCESS, a company set up in 1984 at Dessel (Belgium) where a number of nuclear facilities were already installed is specialised in the processing of radioactive waste. It is a subsidiary of ONDRAF/NIRAS, the Belgian Nuclear Waste Management Agency. According to its mission statement, the activities of BELGOPROCESS focus on three areas: treatment, conditioning and interim storage of radioactive waste; decommissioning of shut-down nuclear facilities and cleaning of contaminated buildings and land; operating of storage sites for conditioned radioactive waste.

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Reports on the topic "Parent and subsidiary company"

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Sheridan, Anne. Annual report on migration and asylum 2016: Ireland. ESRI, November 2017. http://dx.doi.org/10.26504/sustat65.

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The Annual Report on Migration and Asylum 2016 provides an overview of trends, policy developments and significant debates in the area of asylum and migration during 2016 in Ireland. Some important developments in 2016 included: The International Protection Act 2015 was commenced throughout 2016. The single application procedure under the Act came into operation from 31 December 2016. The International Protection Office (IPO) replaced the Office of the Refugee Applications Commissioner (ORAC) from 31 December 2016. The first instance appeals body, the International Protection Appeals Tribunal (IPAT), replacing the Refugee Appeals Tribunal (RAT), was established on 31 December 2016. An online appointments system for all registrations at the Registration Office in Dublin was introduced. An electronic Employment Permits Online System (EPOS) was introduced. The Irish Short Stay Visa Waiver Programme was extended for a further five years to October 2021. The Second National Action Plan to Prevent and Combat Human Trafficking was published. 2016 was the first full year of implementation of the Irish Refugee Protection Programme (IRPP). A total of 240 persons were relocated to Ireland from Greece under the relocation strand of the programme and 356 persons were resettled to Ireland. Following an Oireachtas motion, the Government agreed to allocate up to 200 places to unaccompanied minors who had been living in the former migrant camp in Calais and who expressed a wish to come to Ireland. This figure is included in the overall total under the IRPP. Ireland and Jordan were appointed as co-facilitators in February 2016 to conduct preparatory negotiations for the UN high level Summit for Refugees and Migrants. The New York Declaration, of September 2016, sets out plans to start negotiations for a global compact for safe, orderly and regular migration and a global compact for refugees to be adopted in 2018. Key figures for 2016: There were approximately 115,000 non-EEA nationals with permission to remain in Ireland in 2016 compared to 114,000 at the end of 2015. Net inward migration for non-EU nationals is estimated to be 15,700. The number of newly arriving immigrants increased year-on-year to 84,600 at April 2017 from 82,300 at end April 2016. Non-EU nationals represented 34.8 per cent of this total at end April 2017. A total of 104,572 visas, both long stay and short stay, were issued in 2016. Approximately 4,127 persons were refused entry to Ireland at the external borders. Of these, 396 were subsequently admitted to pursue a protection application. 428 persons were returned from Ireland as part of forced return measures, with 187 availing of voluntary return, of which 143 were assisted by the International Organization for Migration Assisted Voluntary Return Programme. There were 532 permissions of leave to remain granted under section 3 of the Immigration Act 1999 during 2016. A total of 2,244 applications for refugee status were received in 2016, a drop of 32 per cent from 2015 (3,276). 641 subsidiary protection cases were processed and 431 new applications for subsidiary protection were submitted. 358 applications for family reunification in respect of recognised refugees were received. A total of 95 alleged trafficking victims were identified, compared with 78 in 2015.

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Leones, Tiffany, Danae Kamdar, Kayla Huynh, Melissa Gedney, and Ximena Dominguez. Splash and Bubbles for Parents App: Station Study Report. Digital Promise, June 2021. http://dx.doi.org/10.51388/20.500.12265/120.

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This report, prepared for The Jim Henson Company, shares findings of a sub-study investigating the types of support parents and caregivers need when navigating and using the second-screen Splash and Bubbles for Parents app. This study originated from a prior field study finding indicating families would benefit from support around the app since it represents a new kind of digital tool. In partnership with local Public Broadcasting Service (PBS) stations, we provided parents and caregivers more detailed support around the features of the app. Based on survey and interview findings, parents and caregivers found the app helpful for supporting their children’s science learning, thus validating the field study findings. We also found that all sections of the app were used and could help promote conversations between parent/caregiver and child. Moreover, families expressed choosing to use a specific app section when they felt it was more relevant or developmentally appropriate for their child.

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