Relevant bibliographies by topics / Subsidiary corporations

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Subsidiary corporations'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 July 2024

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Journal articles on the topic "Subsidiary corporations"

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Shukran, Khaled, Mohammad Nazri, and Norizah Binti Mustamil. "Role of Subsidiary Autonomy and Embeddedness in Subsidiary Knowledge Development: Emerging Economy Perspective." Journal of Developing Areas 57, no. 3 (June 2023): 277–91. http://dx.doi.org/10.1353/jda.2023.a907747.

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ABSTRACT: This study examines the factors contributing to developing subsidiary knowledge in Malaysian foreign subsidiaries. Prior research on subsidiaries in multinational corporations has either concentrated on transferring knowledge from headquarters to subsidiaries or vice versa, ignoring the factors associated with subsidiary knowledge development through embedded relationship factors. Although embedded relations are essential for developing knowledge, the direction is most important for developing subsidiary knowledge. The significance of subsidiary knowledge development, subsidiary autonomy, and external and internal embeddedness has been poorly illuminated by prior research. This is because the perception of knowledge development is emphasized from the headquarters' perspective, while the subsidiary functions as a passive recipient. Using the resource-based and network theories, we argue that subsidiary development depends on the subsidiary's autonomy practice and the level of engagement or network relations between external and internal network partners. Our research shows that subsidiary autonomy and external embeddedness are the most significant predictors of subsidiary knowledge development. Internal embeddedness in subsidiary knowledge development is inconsistent with the theoretical assumptions for subsidiary autonomy and external embeddedness. In regression analysis, the survey results of 170 foreign-owned subsidiaries in Malaysia validate our hypotheses. According to the results of this study, subsidiary autonomy and external and internal embeddedness are the most significant predictors of subsidiary knowledge development. This study's findings have implications for subsidiary administrators in developing nations and multinational corporations. While subsidiaries are developing their knowledge, multinationals need to consider how much autonomy to offer them in this process. When subsidiaries are able to make independent decisions, embedded relationships will increase, and knowledge will be more likely to develop. This specific knowledge eventually contributes to the knowledge base of the MNE.
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Becker-Ritterspach, Florian, and Christoph Dörrenbächer. "Intrafirm Competition in Multinational Corporations: Towards a Political Framework." Competition & Change 13, no. 3 (September 2009): 199–213. http://dx.doi.org/10.1179/102452909x451332.

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Intrafirm competition is one of the most contentious issues in multinational companies (MNCs). It occurs when different subsidiaries of an MNC overlap with regard to products, markets or technologies and headquarters try to make use of this overlap by coercive comparisons. It also occurs when a subsidiary takes an initiative that challenges an existing mandate of another subsidiary. Despite the large potential for conflict in intrafirm competition, neither the literature on intrafirm competition nor the more extensive literature on subsidiary mandate change has paid systematic attention to the political dimension of intrafirm competition. Therefore, a political framework to study intrafirm competition is developed in this paper, drawing on classical organisational politics approaches. The focus of this framework is on core actors in intrafirm competition, i.e. headquarters and subsidiary executives, their interest-based strategies, and their interaction in micro-political games evolving around intrafirm competition.
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Beuselinck, Christof, Stefano Cascino, Marc Deloof, and Ann Vanstraelen. "Earnings Management within Multinational Corporations." Accounting Review 94, no. 4 (September 1, 2018): 45–76. http://dx.doi.org/10.2308/accr-52274.

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ABSTRACT Using a large sample of multinational corporations (MNCs), we examine the location of earnings management within the firm. We posit and find that MNCs manage their consolidated earnings through an orchestrated reporting strategy across subsidiaries over which they exert significant influence. Specifically, we find that headquarters' influence on subsidiary earnings management increases with the degree of subsidiary integration and the extent of earnings management opportunities. Most importantly, we provide evidence that MNCs exploit regulatory arbitrage opportunities arising from cross-country differences in institutional quality. We document that, in response to exogenous improvements in the quality of their home-country institutions, MNCs rebalance their reporting strategies by clustering earnings management in subsidiaries from countries with more lenient regulations. Taken together, our findings yield important insights on the drivers of earnings management location within the firm and highlight the need for better cross-country coordination in regulatory design. JEL Classifications: F23; G15; G34; G38; M41; M48.
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Alias, Jamsari, and Norazila Mat. "Adaptation In Knowledge Transfer Within MNC Subsidiary Episodes." International Journal of Religion 5, no. 10 (July 4, 2024): 3054–63. http://dx.doi.org/10.61707/1pmdkj05.

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With the advent of multinational corporations (MNCs), it is more important than ever to understand how parent companies oversee their subsidiaries' activities and transfer knowledge to them. Japanese corporations have led the way in this field, employing approaches such as the Toyota Production System (TPS) to transfer the Japanese manufacturing ethos while maintaining quality and control in their international operations. While much has been said about the process of transferring Japanese manufacturing capabilities, little is understood about how these processes. Thus, a complete qualitative investigation was done in the Japanese multinational's subsidiary, which included three significant manufacturing initiatives (or philosophies): "TPS," "TPM," and "TS." Case data were acquired using 52 in-depth interviews with project participants, documentation, and moderate-participant observations. Using the subsidiary's procedures, forming the complete process, and, most importantly, utilizing and developing episodes in snapshots to comprehend the process, we gain a better grasp of knowledge transfer. This article further elaborates how adaptation is a major element in episodic knowledge transfer.
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Schultz, Thomas D., and Kyle Scott. "Puerto Rico: The Evolution of America's Corporate Tax Haven." ATA Journal of Legal Tax Research 12, no. 1 (March 1, 2014): 17–40. http://dx.doi.org/10.2308/jltr-50746.

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ABSTRACT We examine the taxation of corporate income earned in the Commonwealth of Puerto Rico and how the repeal of the possession tax credit available under Internal Revenue Code (IRC) §936 resulted in many U.S. companies converting former possessions corporations into controlled foreign corporations. Although Puerto Rico is a U.S. territory, the conversions highlight that corporations organized under the laws of the Commonwealth generally are foreign corporations for U.S. tax purposes. A U.S. Senate Subcommittee reports Microsoft Corporation shifted offshore the recognition of nearly one-half of its U.S. net retail sales revenue for the period 2009–2011 by transferring intellectual property rights to a controlled subsidiary in Puerto Rico. We find that the corresponding U.S. tax benefits are significant compared to the credits once claimed under IRC §936, and over 20 percent of Standard & Poor's (S&P) 500 firms were in a similar position to avoid federal taxation by shifting income between political subdivisions of the United States.
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LiTrond Randøy, Jiatao, and Trond Randøy. "Resource Flows within Multinational Corporations: Implications for Subsidiary Strategy." Journal of International Business and Economy 3, no. 1 (December 1, 2002): 25–46. http://dx.doi.org/10.51240/jibe.2002.1.2.

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Built on the network conceptualization of the multinational corporation (MNC) in the literature, this paper explores three sets of intra-MNC resource flows that facilitate global integration: capital, knowledge, and product flows. By considering both the direction and intensity of the resource flows, this paper presents a framework for analyzing the strategic roles of foreign subsidiaries. We explore this framework with data on U.S. subsidiaries of foreign companies in 46 manufacturing and service industries and 24 MNC home countries. Differences in subsidiary roles are analyzed along two dimensions: the extent to which the subsidiary is a provider of resources to, or a user from, the MNC network. The results provide strong support for differentiated subsidiary roles in relation to the direction and intensity of intra-MNC resource flows. This framework provides managers with better understanding of global integration across subsidiaries.
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Ando, Naoki, and Yongsun Paik. "Effects of two staffing decisions on the performance of MNC subsidiaries." Journal of Global Mobility 2, no. 1 (June 3, 2014): 85–101. http://dx.doi.org/10.1108/jgm-08-2013-0051.

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Purpose – The purpose of this paper is to examine the relationship between foreign subsidiary staffing and subsidiary performance by focussing on two staffing practices: first, the ratio of parent country nationals (PCNs) to foreign subsidiary employees and second, the number of PCNs assigned to the foreign subsidiary. Design/methodology/approach – Hypotheses predicting curvilinear relationships between the assignment of PCNs and subsidiary performance are tested using a panel data set consisting of 4,858 foreign subsidiaries of Japanese multinational corporations (MNCs). Findings – The results demonstrate that the two staffing practices have different effects on subsidiary performance. The ratio of PCNs to foreign subsidiary employees has an inverted U-shaped relationship with subsidiary performance, while the number of PCNs assigned to the subsidiary has a linear and negative effect on subsidiary performance. Research limitations/implications – The results of this study are subject to limitations. First, the sample used in this study consists solely of the foreign subsidiaries of Japanese firms. This research design limits the generalizability of the findings of this study. Second, other decisions related to subsidiary staffing such as the ratio of PCNs in the subsidiary's top management team need to be examined to advance understandings of the relationship between subsidiary staffing and subsidiary performance. Practical implications – MNCs need to identify the appropriate number of PCNs at which they can achieve the optimal trade-off with the PCN ratio to enhance the competitiveness and the performance of a foreign subsidiary. In doing so, they need to take into consideration that an increase in the number of PCNs has an immediate negative effect on the workplace morale of host country nationals. Originality/value – This study incorporates two staffing practices into its analyses and shows that they have different implications for subsidiary performance. The results suggest that focussing on one staffing practice alone limits understanding of the complex relationship between foreign subsidiary staffing and subsidiary performance.
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Kim, Chan Bok, Seong-Jin Choi, and Luyao Zhang. "Determinants of Staff Localization in Headquarters-Subsidiary-Subsidiary Relationships." Sustainability 14, no. 1 (December 27, 2021): 249. http://dx.doi.org/10.3390/su14010249.

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This paper investigates how cultural distance, the local experience of a foreign subsidiary, and the intensity of local competition jointly affect the staff localization of MNEs’ subsidiaries. While previous studies on the effects of cultural distance have mainly focused on the gap between home and host countries, we extend the existing “home-host” country perspective to the home-intermediary-host country relationship. This study regards Korea as an intermediary country and utilizes 520 observations from a unique survey conducted by the Export-Import Bank of Korea from 2006 to 2013. The results suggest that the impact of cultural distance on staff localization is a function of local experience and competitive environment in the home-intermediate-host relationship structure. This paper makes a theoretical contribution to our understanding of the behavior of multinational corporations by expanding the cultural distance perspective between the home and host countries explored in previous research to the home-subsidiary-subsidiary structure.
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Dörrenbächer, Christoph, and Mike Geppert. "Subsidiary staffing and initiative‐taking in multinational corporations." Personnel Review 39, no. 5 (August 3, 2010): 600–621. http://dx.doi.org/10.1108/00483481011064163.

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Hofstetter, Karl. "Parent Responsibility for Subsidiary Corporations: Evaluating European Trends." International and Comparative Law Quarterly 39, no. 3 (July 1990): 576–98. http://dx.doi.org/10.1093/iclqaj/39.3.576.

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Dissertations / Theses on the topic "Subsidiary corporations"

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Andersson, Maria. "Creating and sharing subsidiary knowledge within multinational corporations." Doctoral thesis, Uppsala : Uppsala University, 2003. http://www.loc.gov/catdir/toc/fy042/2003504668.html.

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Grüner, Michael. "Die Beendigung von Gewinnabführungs- und Beherrschungsverträgen /." Frankfurt am Main [u.a.] : Lang, 2003. http://www.gbv.de/dms/sbb-berlin/365178918.pdf.

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Haq, Hammad ul. "The Unequal Playing Field : Headquarters’ Attention and Subsidiary Voice in Multinational Corporations." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-306441.

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Attention of top managers has an impact on future direction of an organization according to the attention-based view of the firm. In the context of multinational corporations, headquarters’ attention is likely to influence the actions and behavior of subsidiaries. Thus, in the thesis, I respond to calls for more research on this topic: enhancing the understanding about how a subsidiary’s perception of headquarters’ attention relates to its choice of communication moves when sharing business ideas with headquarters (also known as subsidiary voice). In recent research, subsidiary voice is viewed as a bottom-up tool for subsidiaries to attract headquarters’ attention to issues that they consider important for their local units and the entire organization. In line with the research purpose, the data were collected at the subsidiary level through a combination of both, survey and interviews. The findings based on empirical data point out that a subsidiary’s perception of headquarters’ attention engagement has a positive impact on its voice. This means that subsidiaries not having regular interaction with headquarters are unable to select communication moves that can attract headquarters’ attention and hence encounter challenges in adopting an initiative-taking approach to gain influence or a central position in the organization. As a result, contrary to the claims put forth in recent research, the thesis findings highlight that subsidiary voice alone is not enough to attract headquarters’ attention. Instead, subsidiaries can only use their voice when they have power (also called weight) to influence headquarters’ attention and decisions. This gives rise to an unequal playing field because subsidiaries that lack considerable weight are unable to contribute to strategy formulation and future planning done by the headquarters, with regard to their own units and the organization in general. On the contrary, subsidiaries with a considerable weight experience a high degree of attention engagement from the headquarters and thus find it easier to attract headquarters’ attention for their business ideas.
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Tsai, Hsin-Ju Stephie. "Factors affecting the performance of inter-subsidiary innovation transfer in multinational corporations." Thesis, University of Manchester, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.499943.

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Kostova, Tatiana, Phillip C. Nell, and Anne Kristin Hoenen. "Understanding Agency Problems in Headquarters-Subsidiary Relationships in Multinational Corporations: A contextualized Model." Sage, 2017. http://dx.doi.org/10.1177/0149206316648383.

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This paper proposes an agency model for headquarters subsidiary relationships in multinational organizations with headquarters as the principal and the subsidiary as the agent. As a departure from classical agency theory, our model is developed for the unit level of analysis and considers two root causes of the agency problem - self-interest and bounded rationality. We argue that in the organizational setting, one cannot assume absolute self-interest and perfect rationality of agents (subsidiaries) but should allow them to vary. We explain subsidiary level variation through a set of internal organizational and external social conditions in which the headquarters-subsidiary agency dyad is embedded. We then discuss several agency scenarios reflecting various levels of selfinterest and rationality that lead to different manifestations of the agency problem. The proposed framework can inform more relevant applications of the agency perspective in organizational studies and motivate future research.
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Nogaibay, Zangar. "Schutz der Minderheit und der Gläubiger der abhängigen Aktiengesellschaft im Konzern : eine rechtsvergleichende und rechtspolitische Konzept-Analyse am Beispiel der Rechtsordnungen Deutschlands, Georgiens, Russlands und Kasachstans /." Berlin : Wiss. Verl. Berlin Gaudig & Veit, 2006. http://www.wvberlin.de/data/inhalt/nogaibay.htm.

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Zhang, Shu. "Make a company localized or personalized a case study of a Japanese electric subsidiary in Shanghai /." Click to view the E-thesis via HKUTO, 2005. http://sunzi.lib.hku.hk/hkuto/record/B35514553.

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Yamazaki, Kaoruko. "Exploratory investigation into the process of foreign subsidiary evolution in the machine tool industry." Thesis, University of Cambridge, 2012. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.610884.

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HERNÁNDEZ, GUERRERO Vanesa. "Tax incentives under the initiatives against harmful tax competition, the EC treaty provisions on state aid and the WTO Agreement on subsidies." Doctoral thesis, European University Institute, 2007. http://hdl.handle.net/1814/25400.

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Defence date: 17 December 2007
Examining Board: Prof. Ernst-Ulrich Petersmann (EUI Supervisor) ; Prof. Adolfo J. Martín Jiménez (Universidad de Cádiz, External Supervisor) ; Prof. Pierre-Marie Dupuy, EUI ; Mr. Richard Lyal, EC Commission
PDF of thesis uploaded from the Library digital archive of EUI PhD theses
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Kannenberg, Ernst August. "The suitability of a system of group taxation for South Africa, with specific reference to the recommendations of the Katz Commission." Thesis, Stellenbosch : Stellenbosch University, 1999. http://hdl.handle.net/10019.1/51517.

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Thesis (MAcc) -- Stellenbosch University, 1999.
ENGLISH ABSTRACT: The current South African tax dispensation does not make provision for a system of group taxation, which gives rise to various tax anomalies. The Katz Commission recommended the implementation of a consolidation system of group taxation in their third interim report. This study investigates the issue of group taxation with the objective of commenting on the Katz Commission's recommendation. Chapter 1 explains the purpose of a system of group taxation and discusses the different forms of group taxation. Furthermore, the theoretical norms or canons are described which can be used to evaluate the current tax treatment of groups as well as the different forms of group taxation. Chapter 2 investigates the current tax treatment of groups by focussing on the tax implications of various intra-group transactions. It is found that the current tax treatment of groups does not satisfy the canons of equity, neutrality, efficiency of tax collection, low administration cost and certainty. Although the absence of a system of group taxation may contribute to technical simplicity, such an absence also leads to complex tax schemes that attempt to exploit favourable tax anomalies or avoid unfavourable anomalies. Chapter 3 exammes certain Issues which may render a system of group taxation unnecessary or undesirable, even if such a system leads to better compliance with the canons of taxation. The conclusion is reached that none of these issues will cause such a result. With regard to the issue of divisionalisation as an alternative to group taxation, it is found that section 39 of the Taxation Laws Amendment, No. 20 of 1994 does not provide an accessible mechanism for divisionalisation. Furthermore, groups may be preferred over divisionalised companies for various commercial and legal reasons. With regard to the issue of limited liability of individual group companies (a benefit which is not available to individual divisions of a single company) it is found that group companies rarely abuse this benefit. In addition, a system of group taxation will complement the concept of limited liability in promoting economic growth. With regard to the issue of concentration of economic control and ownership, the conclusion is reached that group taxation will not lead to further concentration of economic control, as the intra-group shareholding required for group tax treatment will greatly exceed the intra-group shareholding necessary for economic control. A system of group taxation may even lead to the broadening of economic ownership by enabling minority shareholdings in group companies which would otherwise be structured as divisions of existing companies due to tax considerations. Chapter 4 compares the loss transfer system of group taxation with the consolidation system, using the canons of taxation as a reference framework. Because a loss transfer system is similar to the current tax treatment of groups, in the sense that both dispensations treat individual group companies as separate taxable entities, the current tax treatment of groups is included in the above mentioned comparison by implication. It is found that a consolidation system will satisfy the canons of taxation the best. Although such a system carries the risk of undue complexity, it should be possible to design and implement a specific system which will fall within the administrative capabilities of both taxpayers and tax authorities. Chapter 5 examines key recommendations of the Katz commission with regard to group taxation. The writer expresses his agreement with the commission's conclusion that a consolidation system of group taxation should be implemented gradually. Certain adjustments to the commission's recommendations are suggested, which will facilitate quicker implementation and increased simplicity. The current tax treatment of groups leads to tax anomalies which are highly unsatisfactory. From a theoretical as well as a practical perspective, the implementation of a consolidation system of group taxation will represent a significant improvement to the South African tax dispensation.
AFRIKAANSE OPSOMMING: Suid-Afrika beskik tans nie oor 'n stelsel van groepbelasting nie, wat aanleiding gee tot verskeie belastinganomaliee. Die Katz-kommissie het die implementering van 'n gekonsolideerde stelsel van groepbelasting aanbeveel in hulle derde tussentydse verslag. Hierdie studie ondersoek die aangeleentheid van groepbelasting met die doel om kommentaar te !ewer op die Katz-kommissie se voorstelle in hierdie verband. In Hoofstuk 1 word die doel van 'n stelsel van groepbelasting verduidelik, en die verskillende vorme van groepbelasting bespreek. V erder word die teoretiese norme beskryf waaraan die huidige belastinghantering van groepe en die verskillende vorme van groepbelasting gemeet kan word. In Hoofstuk 2 word die huidige belastinghantering van groepe ondersoek deur te fokus op die belastingimplikasies van 'n verskeidenheid intra-groep transaksies. Dit word bevind dat die huidige belastinghantering van groepe nie lei tot billikheid, neutraliteit, effektiewe invordering van die belastinglas, lae administrasiekoste en sekerheid nie. En alhoewel die gebrek aan 'n stelsel van groepbelasting bydra tot tegniese eenvoud, lei dit terselfdetyd tot ingewikkelde, belastinggedrewe skemas wat poog om gunstige belastinganomaliee te benut en om ongunstige belastinganomaliee te vermy. In Hoofstuk 3 word sekere aangeleenthede ondersoek wat moontlik 'n stelsel van groepbelasting onnodig of onwenslik sal maak, selfs al sou so 'n stelsellei tot 'n meer gebalanseerde bevrediging van die teoretiese belastingnorme. Die slotsom word bereik dat geeneen van hierdie aangeleenthede we! so 'n resultaat sal he nie. Met betrekking tot divisionalisering as 'n altematief vir groepbelasting, word beslis dat artikel 39 van die Wysigingswet op Belastingwette, No. 20 van 1994 nie 'n toeganglike meganisme daarstel vir die divisionalisering van bestaande groepe nie. Uit 'n kommersiele en regsoogpunt bestaan daar boonop verskeie redes waarom groepe bo gedivisionaliseerde maatskappye verkies word. Met betrekking tot die beperkte aanspreeklikheid van afsonderlike groepmaatskappye ('n voordeel wat nie tot die beskikking is van divisies van 'n enkele maatskappy nie), word bevind dat groepe in praktyk selde hierdie voordeel misbruik of selfs benut. Voorts sal 'n stelsel van groepbelasting die konsep van beperkte aanspreeklikheid komplimenteer in die bevordering van ekonomiese groei. Met betrekking tot die konsentrasie van ekonomiese beheer en eienaarskap, word beslis dat 'n stelsel van groepbelasting nie die verdere konsentrasie van ekonomiese beheer sal aanhelp nie, aangesien die kwalifiserende aandeelhouding wat vir groepbelastinghantering vereis sal word, die aandeelhouding wat nodig is vir ekonomiese beheer ver sal oorskry. 'n Stelsel van groepbelasting mag voorts hydra tot die verbreding van aandeeleienaarskap, deurdat buiteaandeelhouers direkte belange sal kan opneem in ondernemings wat andersins gestruktureer sou word as divisies van bestaande maatskappye. In Hoofstuk 4 word verliesoordragstelsels en gekonsolideerde stelsels van groepbelasting in die algemeen vergelyk, met die belastingnorme as 'n verwysingsraamwerk. Aangesien 'n verliesoordragstelsel soortgelyk is aan die huidige belastinghantering van groepe, in die sin dat albei bedelings groepmaatskappye as afsonderlike belastingentiteite hanteer, word die huidige belastinghantering van groepe by implikasie ingesluit in die vergelyking. Die slotsom word bereik dat 'n gekonsolideerde stelsel van groepbelasting die mees bevredigende stelsel is in terme van 'n gebalanseerde voldoening aan die belastingnorme. Alhoewel 'n gekonsolideerde stelsel die risiko van kompleksiteit inhou, is dit moontlik om 'n spesifieke stelsel op sodanige wyse te ontwerp en implementeer dat dit wel administreerbaar sal wees. In Hoofstuk 5 word sleutelaanbevelings van die Katz-kommissie met betrekking tot groepbelasting ondersoek. Die skrywer spreek sy instemming uit met die kommissie se voorstelle vir die geleidelike implementering van 'n gekonsolideerde stelsel van groepbelasting. Sekere wysigings word aangebring aan die kommissie se voorstelle, ten einde verdere eenvoud en spoediger implementering teweeg te bring. W anneer die belastinganomaliee as gevolg van die huidige belastinghantering van groepe oorweeg word, is dit duidelik dat die huidige situasie onhoudbaar is. Uit 'n teoretiese en praktiese oogpunt, sal die implementering van 'n gekonsolideerde stelsel van groepbelasting 'n beduidende verbetering van die Suid-Afrikaanse belastingbedeling meebring.
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Books on the topic "Subsidiary corporations"

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Board, Accounting Standards. Accounting for subsidiary undertakings. Milton Keynes: Accounting Standards Board, 1992.

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Gené, Josep Moreno. Aspectos jurídico-laborales de las empresas filiales: La identificación del empresario responsable. Madrid [Spain]: Tecnos, 2003.

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Quintart, Aimable. Filialisation d'activités d'entreprises: Stratégie et gestion. Bruxelles: De Boeck université, 1992.

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Grigorash, I. V. Zavisimye i︠u︡ridicheskie lit︠s︡a v grazhdanskom prave: Opyt sravnitelʹno-pravovogo issledovanii︠a︡. Moskva: Volters Kluver, 2007.

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Jacyszyn, Jerzy. Oddział spółki: Tworzenie i funkcjonowanie. Kraków: Zakamycze, 1999.

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United States. Congress. House. Committee on Ways and Means. Tax underpayments by U.S. subsidiaries of foreign companies: Hearings before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred First Congress, second session. July 10 and 12, 1990. Washington: U.S. G.P.O., 1991.

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Cristiano, Romano. A subsidiária integral no Brasil. São Paulo: Editora Revista dos Tribunais, 1986.

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Annink, R. A. P. Verzelfstandiging: Over strategische en organisatorische overwegingen voor het zelfstandig maken van concerndochters. Assen: Van Gorcum, 1990.

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Griffi, Ugo Patroni. Le azioni correlate. Napoli: Edizioni scientifiche italiane, 2005.

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United States. Congress. House. Committee on Ways and Means. Tax underpayments by U.S. subsidiaries of foreign companies: Hearings before the Subcommittee on Oversight of the Committee on Ways and Means, House of Representatives, One Hundred First Congress, second session. July 10 and 12, 1990. Washington: U.S. G.P.O., 1991.

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Book chapters on the topic "Subsidiary corporations"

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Johnston, Stewart. "Subsidiary Task and Subsidiary Autonomy." In Headquarters and Subsidiaries in Multinational Corporations, 97–112. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511002_7.

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Johnston, Stewart. "Subsidiary Size and Subsidiary Autonomy." In Headquarters and Subsidiaries in Multinational Corporations, 113–22. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511002_8.

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Johnston, Stewart. "Subsidiary Tasks." In Headquarters and Subsidiaries in Multinational Corporations, 56–64. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511002_4.

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Johnston, Stewart. "MNC Strategies and Subsidiary Tasks." In Headquarters and Subsidiaries in Multinational Corporations, 83–96. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511002_6.

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Birkinshaw, Julian, Neil Hood, and Stefan Jonsson. "Building Firm-Specific Advantages in Multinational Corporations: The Role of Subsidiary Initiative (1998)." In The Multinational Subsidiary, 256–89. London: Palgrave Macmillan UK, 2003. http://dx.doi.org/10.1057/9780230510807_12.

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Dzedek, Lars R. "Review of the Literature on Subsidiary Initiatives." In Initiatives by Subsidiaries of Multinational Corporations, 9–44. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-20950-6_2.

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Johnston, Stewart. "A New Model of the Headquarters- subsidiary Relationship." In Headquarters and Subsidiaries in Multinational Corporations, 65–80. London: Palgrave Macmillan UK, 2005. http://dx.doi.org/10.1057/9780230511002_5.

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Verbeke, Alain, and Wenlong Yuan. "Subsidiary Autonomous Activities in Multinational Enterprises: A Transaction Cost Perspective." In Knowledge Transfer in Multinational Corporations, 31–52. Wiesbaden: Gabler Verlag, 2005. http://dx.doi.org/10.1007/978-3-322-91003-5_3.

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Surlemont, Bernard. "A Typology of Centres Within Multinational Corporations: An Empirical Investigation." In Multinational Corporate Evolution and Subsidiary Development, 162–88. London: Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-26467-4_7.

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Freiling, Jörg, and Sven Laudien. "Competence Building in Transnational Companies: The Role of Regional Headquarters in Subsidiary Coordination." In Transnational Corporations and Transnational Governance, 247–70. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137467690_9.

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Conference papers on the topic "Subsidiary corporations"

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Cayer, Aaron. "Subsidiary Architecture: Multi-Firm Practices and the Blurring of Distinction Between Large and Small Firms." In 108th Annual Meeting Proceedings. ACSA Press, 2020. http://dx.doi.org/10.35483/acsa.am.108.124.

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Over the past two decades, small architecture firms have begun to develop secondary firms to supplement their practices, including rendering firms, post-occupancy-evaluation firms, as-built drawing firms, and computer consulting firms. This paper examines how these subsidiary practices began primarily within large-scale corporations during the 1960s and 1970s, as well as how these practices are informed by histories of post-industrialization and moments of economic instability. Combining both historical analysis with interviews of firm owners and business leaders, this paper reveals how and why the tendencies of large corporations are now visible in small firms, and how these practices obscure traditional distinctions between small design-driven firms, and large, commercially motivated firms.
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Petrovsky, Gury, Arkady Amosov, Victor Stepanchouk, Martin Saepoff, and Vladimir Vaynerman. "Russian optical materials." In OSA Annual Meeting. Washington, D.C.: Optica Publishing Group, 1991. http://dx.doi.org/10.1364/oam.1991.pd6.

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Creation of a Joint Venture, the PETROSIL Corporation, between Dynasil International, Inc (subsidiary of Dynasil Corporation of America) and the Vaviliov Institute of Optics (St. Petersburg, Russia) has resulted in the ability to provide a broad range of Russian manufactured optical materials (fused silica/quartz, optical glasses and crystals) readily available for the Western market.
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Yang, Jianhua. "Analysis of enterprise resources diffused effect in the parent-subsidiary corporation's network system." In 2011 International Conference on Management Science and Industrial Engineering (MSIE). IEEE, 2011. http://dx.doi.org/10.1109/msie.2011.5707447.

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Schauer, Ray, and James P. Riley. "The Evolution of Non-Ferrous Recovery at the Solid Waste Authority of Palm Beach County’s North County Resource Recovery Facility." In 14th Annual North American Waste-to-Energy Conference. ASMEDC, 2006. http://dx.doi.org/10.1115/nawtec14-3190.

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The North County Resource Recovery Facility is a 2,000 tpd refuse derived fuel (RDF) Waste to Energy facility located in West Palm Beach, FL. Palm Beach Resource Recovery Corporation (PBRRC), a wholly owned subsidiary of The Babcock & Wilcox Company (B&W), operates and maintains the facility under a long-term operation and maintenance (O&M) agreement with the Solid Waste Authority of Palm Beach County.
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Hunsaker, Isaac L., David J. Glaze, Jeremy N. Thornock, and Philip J. Smith. "A New Model for Virtual Radiometers." In ASME 2012 Heat Transfer Summer Conference collocated with the ASME 2012 Fluids Engineering Division Summer Meeting and the ASME 2012 10th International Conference on Nanochannels, Microchannels, and Minichannels. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/ht2012-58093.

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There exists a general need to compare radiative fluxes from experimental radiometers with fluxes computed in Thermal/Fluid simulations. Unfortunately, typical numerical simulation suites lack the ability to predict fluxes to objects with small view angles thus preventing validation of simulation results. A new model has been developed that allows users to specify arbitrary view angles, orientations, and locations of multiple radiometers, and receive as the output, high-accuracy radiative fluxes to these radiometers. This virtual radiometer model incorporates a reverse monte-carlo ray tracing algorithm adapted to meet these user specifications and runs on both unstructured and structured meshes. Verification testing of the model demonstrated the expected order of convergence. Validation testing showed good agreement between calculated fluxes from the model and measured fluxes from radiometers used in propellant fires. Sandia National Laboratories is a multiprogram laboratory managed and operated by Sandia Corporation, a wholly owned subsidiary of Lockheed Martin Corporation, for the U.S. Department of Energy’s National Nuclear Security Administration under contract DEAC0494AL85000.
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Yang, PengPeng, and YiXue Yang. "Research on Implementation Effect Evaluation of Strategic Provincial Subsidiaries of Power Grid Corporation——Take X provincial subsidiary as an example." In 2022 3rd International Conference on Education, Knowledge and Information Management (ICEKIM). IEEE, 2022. http://dx.doi.org/10.1109/icekim55072.2022.00213.

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Yang, Zhong, Qingxiao Wang, and Yonggui Wang. "The Role of Subsidiary's Innovativeness in Affecting the Satisfaction with Knowledge Transfer in Multinational Corporations: Evidence from the Electron and Communication Industries in China." In 2006 International Conference on Service Systems and Service Management. IEEE, 2006. http://dx.doi.org/10.1109/icsssm.2006.320608.

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Subia, Samuel R., J. Frank Dempsey, Nathan K. Crane, and Jesse D. Thomas. "A Methodology for Modelling Enclosure Radiation Heat Transfer Under Large Structural Deformation." In ASME 2012 Heat Transfer Summer Conference collocated with the ASME 2012 Fluids Engineering Division Summer Meeting and the ASME 2012 10th International Conference on Nanochannels, Microchannels, and Minichannels. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/ht2012-58576.

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Finite element method (FEM) numerical simulations of heat transfer for high-temperature regimes often require modeling of grey-body enclosure radiation where enclosure geometry definitions are obtained as part of the model grid generation process. Owing to the expense of solving the radiation problem, typical FEM approaches loosely couple the radiative transfer solution as boundary conditions to a standard conduction formulation. When the problem at hand is thermal-mechanical and relative motion occurs between enclosure surfaces, the simulation code is tasked with providing a means of updating the original enclosure surface geometry to reflect the deformed configuration. While this scenario is manageable for contiguously meshed discretizations, the difficulty of updating enclosure geometry is greatly increased when the model admits sliding. Here the analysis code must employ both mechanical and thermal contact, relying heavily on geometric search and contact constraints to enforce closure for the conduction formulation. General purpose large-deformation FEM structural codes employ surface contact utilities to provide geometric search and contact constraint definitions. This paper describes an ongoing effort to leverage contact utilities for solving the enclosure radiation problem in deforming and sliding mesh scenarios while having minimal impact to a traditional modeling approach. The current effort is divided into two areas, enclosure definitions and thermal contact, but the primary focus here is on enabling use of contact to provide definition of the enclosure. The proposed methodology is demonstrated on simple enclosure radiation models using SNL Sierra Mechanics Dash contact utilities and the Chaparral enclosure radiation library with Sierra Mechanics Structural and Thermal application codes. Sandia National Laboratories is a multi-program laboratory managed and operated by Sandia Corporation, a wholly owned subsidiary of Lockheed Martin Corporation, for the U.S. Department of Energys National Nuclear Security Administration under contract DE-AC04-94AL85000.
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Murphy, Ryan. "A Review of In-situ Temperature Measurements for Additive Manufacturing Technologies." In NCSL International Workshop & Symposium. NCSL International, 2016. http://dx.doi.org/10.51843/wsproceedings.2016.11.

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Additive manufacturing (AM) encompasses a rapidly advancing host of technologies used for building parts with complex geometrical shapes layer-by-layer from a wide range of materials such as polymers, glasses, ceramics, metals, and metal-alloys. A wide variety of AM processes are used to build parts on test beds using processes such as material extrusion and laser or e-beam irradiation of powders and liquids, depending on the industrial or commercial application. Unfortunately the dimensional and compositional quality of AM built parts highly depends on the technology, and can even significantly vary between different AM machines of the same technology, due to a lack of process feedback and control. Improvements have been made by performing computational modeling and ex-situ characterization such as x-ray diffraction, focused ion beam cross-sectioning, x-ray computed tomography, and electron microscopy. These techniques, however, are time consuming, expensive, and do not allow in-situ monitoring of parts as they are built. In-situ temperature measurements are promising as they monitor the build temperature and can provide feedback for better process control. Thermal imaging is widely-used for in-situ temperature measurements, but is limited to qualitative data due to the unpredictability of emissivity as temperature and composition dynamically change. Two-color pyrometry and mm-wave radiometry measurements promise to circumvent these problems but have their own dimensional limitations. These methods and others will be compared and contrasted, and future improvements of in-situ temperature measurements will also be discussed. Sandia National Laboratories is a multi-program laboratory managed and operated by Sandia Corporation, a wholly owned subsidiary of Lockheed Martin Corporation, for the US Department of Energy's National Nuclear Security Administration under contract DE-AC04-94AL85000. Certain commercial equipment, instruments, or materials are identified in this paper in order to adequately describe the experimental procedure. Such identification does not imply recommendation or endorsement by the authors, Sandia National Laboratories, or NCSL International, nor does it imply that the materials or equipment identified are the only or best available for the purpose.
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Santarelli, M., P. Leone, M. Garglio, M. Cali`, and G. Orsello. "Experimental Analysis of the Temperature and Voltage Distribution of a SOFC Generator Varying the Air Stoichiometry and Pre-Heating Temperature." In ASME 2006 International Mechanical Engineering Congress and Exposition. ASMEDC, 2006. http://dx.doi.org/10.1115/imece2006-16264.

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GTT, a subsidiary of Siemens Power Corporation, started in 2004 the EOS Project (Energy from Solid Oxides) with Politecnico of Torino, an applied research activity in Stationary Fuel Cells based on SOFC technology. The project (2004-2009) has the purpose to test a pilot plant for Combined Heat and Power. The operation of a SOFC generator is strictly affected by some regulation variables, among which there are the air stoichiometry and pre-heating temperature: sensitivity tests have been performed and are analyzed in the paper to characterize the single sector operation in a 100 kWe SOFC stack. In the experimental domain of air stoichiometry (4.6-4.8) and air pre-heating temperature (609-612°C), it is shown that air stoichiometry has a deeper contribution to the behavior of the stack. Its effect is linked essentially to the modification of the temperature distribution inside the generator. In the experimental domain, the generator voltage can be expressed as a linear function of the air stoichiometry, so that the voltage sensitivity to the air stoichiometry has been outlined for single generator sectors of the whole generator. In particular, the results of the experimental session suggest that different sensitivities can be associated with the position of the sectors in the stack arrangement. Moreover, it is observed that air stoichiometry sensitivity tests can provide useful information about the assessment and problems of thermal management and temperature distribution inside the SOFC generator: this can be an interesting tool to address the optimal design of a air supply system and distribution inside the generator. Finally, the correlation between the voltage and temperature sensitivity to the air stoichiometry have been discussed.
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