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Enterprise risk: who knows my business better than me?
Mundy, Chris - In: Balance Sheet 9 (2001) 2, pp. 12-15
The author traces the history and philosophy behind the concept of risk transfer and concentrates on the underlying …
Persistent link: https://www.econbiz.de/10014689055
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The concept of ‘disposal’ for the purposes of capital gains tax in South Africa
Wilcocks, J.S.; Strydom, J.J. - In: Meditari Accountancy Research 10 (2002) 1, pp. 311-325
intended to mean a transfer of ownership in an asset or whether a disposal could take place upon the occurrence of events or … causae other than the transfer of ownership. A study of relevant literature was undertaken to analyse the definition of … (other than a personal‐use asset) as being the transfer of ownership of an asset from one person to another or the loss of …
Persistent link: https://www.econbiz.de/10014930367
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Intra‐industry trade: an Australian panel study
Matthews, Kathryn - In: Journal of Economic Studies 25 (1998) 2, pp. 84-97
Intra‐industry trade (IIT) is the simultaneous import and export of goods within the same industry. This paper updates previous work on Australian intra‐industry trade and explores the determinants of IIT. It is the first Australian study to pool time series and cross‐sectional data for...
Persistent link: https://www.econbiz.de/10014863523
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Adjustment to the European single market: inferences from intra‐industry trade patterns
Brülhart, Marius; Elliott, Robert J.R. - In: Journal of Economic Studies 25 (1998) 3, pp. 225-247
In the run‐up to the 1992 single‐market deadline, there were concerns that inter‐industry adjustment pressures among EU member countries would increase. Such expectations were due partly to a perceived reversal of the post‐Second World War growth in intra‐industry trade (IIT). Finds...
Persistent link: https://www.econbiz.de/10014863533
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Untying the knots of international environmental agreements
Clunies Ross, Anthony - In: Journal of Economic Studies 27 (2000) 1/2, pp. 94-110
Curbing (without banning) potentially environmentally‐damaging activities that have global, rather than local, effects raises challenges analogous to those faced by a community lacking legislative powers that has to restrict access to a common pasture in order to make its use sustainable. A...
Persistent link: https://www.econbiz.de/10014863896
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Money laundering and income tax evasion: the determination of optimal audits and inspections to detect abnormal prices in international trade
de Boyrie, Maria E.; Pak, Simon J.; Zdanowicz, John S. - In: Journal of Financial Crime 12 (2005) 2, pp. 123-130
Presents a statistical auditing system which gives a methodology for statistical analysis of international trade prices. Discusses how this can help governments and international lending agencies, or internationally trading firms, determine the optimal level of audits and physical inspections of...
Persistent link: https://www.econbiz.de/10014865310
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Heterogeneity of regional trading blocs and global marketing strategies
Malhotra, Naresh K.; Agarwal, James; Baalbaki, Imad - In: International Marketing Review 15 (1998) 6, pp. 476-506
While demand for many products has become more homogeneous across countries, cultural factors have strongly inhibited this change as well. In a multicultural world, cultural heterogeneity will continue to remain the most significant barrier to one global market. Cultures are resilient and...
Persistent link: https://www.econbiz.de/10014827795
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THE CHINESE LOOK TO WORLD MARKETS
Terpstra, Vern - In: International Marketing Review 5 (1988) 2, pp. 7-19
Only in recent years has China been concerned about participating in the world economy. Thus far her international marketing has been limited in volume and elementary in nature. Currently China is relying primarily on her foreign partners and customers to do her international marketing as she...
Persistent link: https://www.econbiz.de/10014827931
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AMERICAN BUSINESSPEOPLE'S PERCEPTIONS OF MARKETING AND NEGOTIATING IN THE PEOPLE'S REPUBLIC OF CHINA
Lee, Kam‐Hon; Wing‐Chun Lo, Thamis - In: International Marketing Review 5 (1988) 2, pp. 41-51
Brunner and Taoka did the first survey of American businesspeople's perceptions of marketing and negotiating in the People's Republic of China in 1975. Because of China's open door policy and her determination to modernise, there have been many changes in US‐China business. Therefore, it is...
Persistent link: https://www.econbiz.de/10014827934
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Countertrade
Dewdney, K.A. - In: Industrial Management & Data Systems 85 (1985) 1/2, pp. 15-16
Countertrading for many countries acts as a viable alternative when overseas purchasing requirements stretch foreign currency too far, though it is also used as a means of employment protection. The principle can be further divided into the process of barter, switch trading, buy‐back, evidence...
Persistent link: https://www.econbiz.de/10014825102