経営学・会計学 — 全 下位分類

Transfer pricing is considered a new and complex concept in terms of guidelines and regulations. In this context, more and more academics and tax professionals are interested in understanding the mechanism of a transfer pricing analysis. The main objective of the book is to help them in this process by presenting in a practical approach (using case studies and schemes) and in accordance with the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations the way in which are operating the basic transfer pricing elements.

Moreover, considering that the manufacturing sector is the chief wealth-producing sector of the global economy, the book illustrates complete transfer pricing analyses applicable for manufacturing transactions (using Orbis database).

In the end, the book presents some recent disputes between manufacturing entities and tax authorities in relation to the transfer pricing analysis for manufacturing transactions.

Chapter "TAMSAT" is available open access under a Creative Commons Attribution 4.0 International License via link.springer.com.

Large projects are defining moments for companies and countries. When large projects succeed, they can dramatically improve the social and economic conditions in a region. This book focuses on major aspects of the world's largest infrastructural, industrial and public service projects through the lens of structuring, valuing, managing risk and financing projects. The book analyses and discuss large projects in government, private and public and private partnership. The author sheds light into the attributes of project finance which have unique structural elements. The book focuses on case studies related to 50 mega projects which includes infrastructural projects, energy related projects, industrial projects, roads, ports and bridges among others. This book covers both the theoretical aspects of financing of mega projects and the practical applications by including case studies of the world's largest projects in terms of value.

This book studies the urban logistics system from the perspective of reliability, based on the theory of urban logistics and system reliability, with the research of urban logistics system reliability as the main line, with matter element analysis and ant colony algorithm as the main research tools. On this basis, this book closely focuses on the connotation, influencing factors, measurement, optimization, and other issues of the reliability of urban logistics systems. By analyzing the influencing factors and constituent contents of the reliability of urban logistics system, the reliability measurement is researched, and the reliability optimization model of urban logistics system is established, which is suitable for popular science reading or in-depth study by readers with a certain foundation.

Advances in technology and changes in consumer buying patterns have forced businesses to alter their traditional marketing approach to incorporate contemporary ideologies that will drive customer satisfaction, meet societal expectations, and boot business performance for competitive advantage. The unplanned ravaging effects of the covid-19 pandemic, the vulnerability of our planet due to unsustainable living, and the changing digital landscape require that businesses are strategically aligned to these realities in order to adapt and effectively communicate their offerings. The second of this two-volume work examines marketing communications and brand development in an uncertain and changing world. With specific focus on the covid-19 pandemic, social responsibilities, and emerging technologies, this book examines how organisations in emerging economies can effectively engage in marketing communications and brand activity challenges posed by a changing world. Meanwhile, Volume I provides insight into contemporary issues in marketing such as brand avoidance, health and personal branding, and offers a futuristic perspective on marketing communications. Taken together, this two-volume works is a definitive resource for scholars and students or marketing, branding and international business.

Sharpen your eye for non-verbal communication in recruiting with this book.

Well-founded studies show that in the job interview, the non-verbal level of conversation is responsible for 80 percent of whether applicants and companies decide in favor of each other. This is another reason why this book takes a comprehensive look at the important role of nonverbal communication in the recruiting process - from the job interview to the assessment center. Learn how to not only identify the most suitable applicants, but also how to convince the most desirable of them to join your company. As an experienced job market manager, Christian Bernhardt keeps an eye on the current changes in market conditions. In addition, this book provides you:

? Proven impulses for the further development of the recruiting process

? Concrete indications to avoid incorrect selection of applicants in the future

This work will sharpen your senses for the perception of subconscious body signals in the long term.

Get to know the body language of your conversation partner

- Appearance of the applicant and first impression

- Status and territorial behaviour

- Demeanor

- Movements

- Welcome and handshake

- Eyes and eye contact

- Facial expressions and emotions

- Gestures

- Breathing and voice

- Legs and feet

Overall, the book "Nonverbal Communication in Recruiting" offers you an optimal mix of scientifically based findings and practical elements. However, the clear focus is on the practical transfer, which means that this work provides you with many tips and examples of helpful tools that you can use directly in your everyday professional life. A basic reading recommendation for employees in human resources, headhunting or employer branding as well as for students of business administration.

By assessing how social responsibility is changing the discourse around trade, development and diplomacy, Hanlon sheds light on how competing visions of social responsibility are influencing political narratives in China and the West, examining multipolarity, the construction of Global China, and the ascent of competitive pluralism. Chapters argue that the liberal economic order founded at Bretton Woods is wavering with Western governments and multinational corporations who are seeking new strategies to compete against China, especially in emerging economies known for weak governance structures and dysfunctional rule of law. As CSR emerges as a political tool for states and business actors, this timely book adopts a human security approach for assessing the weaponization of political values within an increasingly fragmented rule-based liberal order.

Expanding on the themes of constructivism, competitive pluralism and progressive neoliberalism, while introducing the novel concept of developmental CSR, this forward-thinking book will prove a vital resource for students, scholars and policymakers interested in Asian politics, public policy, CSR and international relations.

In the 21st century, the organizational environment in most western-oriented societies is dynamic, multifaceted, complex, and ambiguous. This comprehensive book explores the unique challenges faced by modern organizations due to increasingly varied, flexible, and virtual work arrangements, shifting employee characteristics, technological developments, increased competition, and enhanced diversity in business. Covering a broad range of salient topics and shifting the employee-employer relationship to one of mutual goals and trust, chapters challenge old management styles while recommending novel future methods of engineering the world of work in an era of constant change.

Using a symbiosis of research, theory, and practice, Engineering the World of Work will be an invaluable resource for students, and scholars of psychology, organizational studies and business administration. It will also be an essential guide to managers, stakeholders, consultants, and policymakers who are interested in practical ways of adjusting to the changes of the 21st century.

Strategy and Human Resource Management is concerned with examining how HR strategy impacts on an organisation's chances of survival and its relative success, and with understanding how it varies across important organisational, industry and societal contexts. It takes an analytical approach, which examines and explains what managers do and why they do it before offering any sort of prescription for what the authors think they should do. This approach is grounded in research but is brought to life with examples, cases and vignettes to offer a practice-orientated analysis of the subject. As well as explaining important general principles in strategic HRM, critical features of the different contexts in which they are applied are examined.

For this fifth edition, there is increased coverage of contemporary topics, including capital markets and increasing financialisation, Industry 4.0, the shaping of employee voice under different varieties of capitalism and the effects of austerity. Strategy and Human Resource Management retains, however, the classic sources that are fundamental to the subject while also including important theoretical advances and the best new studies of strategies in the world of work and people.

This book offers a practical guide to Chinese ecommerce markets for businesspeople and scholars. China represents a $5.6 trillion retail market, with the highest ecommerce penetration rate in the world. Due to the COVID-19 pandemic, brands are investing more in growing online sales. Written from the heart of the world's largest e-commerce platform, Ecommerce Reimagined: Retail and Ecommerce in China is a book that aims to satisfy the growing need of entrepreneurs and businesses hoping to tap into China's market and provide context to students and academics who post an interest in learning about how ecommerce has shaped the Chinese retail space.

This book is a collection of the up-to-date experience and knowledge about the implementation of sustainable business excellence in a particular context of SMEs. The book uses empirical and practical approach to tackle this issue, which is underdeveloped in the literature. Hence, it could constitute a relevant reference for SMEs managers seeking to manage their operations sustainably, efficiently and resiliently. The book also integrates the smart component to the sustainable business excellence and proves for those who are still skeptical that SMEs could benefit from smart and digital technology in the favor of sustainability and business excellence. Overall, we build on successful initiatives we experienced in real life to guide SMEs in order to be sustainable smart and resilient in the post COVID context which is highly demanding in terms of business excellence and efficiency.

The authors explore how, in a world characterized by relentless change and volatility, traditional bureaucracies of the past are increasingly regarded as being too slow and centralized. Instead, emerging ideas, such as platforms, ecosystems, holacracies, agility and improvisation are gaining purchase. Focusing on key trends and forms of design, the book offers an approach to organizing that accommodates paradoxes and offers a fresh view on managing organizational design.

Rich in anecdotes and examples, the Elgar Introduction to Designing Organizations will be a useful guide for business and management scholars and advanced students with a focus on organizational studies and innovation. It will be beneficial for business managers thinking about how to design their organization so that it is fit for contemporary purposes.

The Handbook includes a blend of academic and practitioner contributors providing a balance of theoretical, conceptual and empirical elaborations on the topic, with case studies from across the globe. It covers a broad range of critical thematic areas, including: nature-based tourism, rural tourism, heritage and culture based tourism, dark tourism, spiritual, religious and wellness tourism, and social and inclusive tourism. Chapters also examine the latest developments in niche tourism, including the impact of Covid-19.

This invigorating and comprehensive study of niche tourism will benefit sustainable tourism scholars, as well as tourism researchers and students more broadly. It will also be useful to policy makers and tourism practitioners seeking a better understanding of this increasingly important field.

Examining the complex and fascinating process of supply chain management, chapters provide a detailed and expansive review of the wide range of research methods used to study the topic. It further investigates the key issues facing supply chains, identifying important research questions such as how to build sustainable and socially responsible supply chains as well as how to address the complexities experienced in developing and emerging economies. The breadth of the Handbook of Research Methods for Supply Chain Management allows the next generation of researchers to successfully engage with the management of supply chains.

This innovative Handbook will be an invaluable resource for research students and their supervisors, supply chain managers and anyone looking for a useful reference tool for contemporary and future challenges in supply chain management. Scholars looking for an excellent guide on research methods in supply chain management and how to identify topics for study will find this required reading.

Using numerical examples to illustrate their concepts and results, this book examines recently developed fuzzy multi-criteria methods, such as Intuitionistic Fuzzy TOPSIS, Intuitionistic Fuzzy TOPSIS & DEA-AHP, Intuitionistic VIKOR, Pythagorean WASPAS, Pythagorean ENTROPI, Hesitant CBD, Hesitant MABAC, Triangular EDAS, Triangular PROMETHEE, q-Rung Orthopair COPRAS, and Fuzzy Type - 2 ELECTRE. Each chapter covers practical applications in addition to fresh developments and results.

Given its structure and scope, the book can be used as a textbook in graduate courses on operations research and industrial engineering. It also offers a valuable resource for scientists working in a range of disciplines that require multi-criteria decision making.

This handbook provides an innovative, thorough overview of service management. It draws together an impressive, international group of leading scholars who offer a truly global perspective, exploring current literature and laying out guidance for future research. Beginning with defining service as a perspective on value creation, and service management as "a set of organizational competencies for enabling and realizing value creation through service," it then moves on to follow the evolution of service research. From there, the book is structured into six main themes: perspectives on service management; service strategy; service leadership and transition; service design and innovation; service interaction; quality and operations; and service management and technology.

Providing a comprehensive overview of the key theories and concepts that have guided the field of negotiation for several decades, Leigh Thompson and Cynthia Wang demonstrate how collaborative multi-disciplinary research has enriched the study of negotiation.

Key Features:

• Reviews the fundamental constructs, measures and terms that are widely used in research and teaching
• Examines how individual characteristics, situational contexts and ethical considerations of the negotiator influence negotiation processes and outcomes
• Traces the roots of modern negotiation research and theory back to its economic and psychological origins, and outlines how behavioural decision-making and social utility research has shaped the contemporary study of negotiation

Cross-disciplinary in scope, this incisive Advanced Introduction will be an invaluable tool for early career academics of psychology, sociology, economics, and communication studies interested in conducting research on and teaching negotiation. MBA students will also benefit from its accessible overview of the history, key constructs and latest findings related to negotiation.

This book provides important guidelines for the digital transformation process and shows how established companies in particular can use digitization for their strategic further development. It highlights developments in IT and data management, supported by AI, and analyzes how marketing, sales, HR, the corporate organization and controlling must be transformed in the digital age in order to take advantage of these new opportunities as early and comprehensively as possible. The tools offered in this book will support companies in actively shaping the change.

In this book readers will:

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• understand the basic concepts of groupflow - when teams collaborate at their best through intrinsic motivation and positive stress
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• learn how to use artificial intelligence (AI), machine learning (ML) and social network analysis (SNA) to analyze communication by tracking emotions, social networks, morals, and tribes
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• successfully use virtual mirroring to create entangled teams that work together in collaborative innovation networks (COINs) synchronized and in harmony for superior performance
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• understand how to implement virtual mirroring using these technologies.

This is the third edition of a textbook that has been used in a number of undergraduate courses and covers the standard models and techniques used in decision-making in organizations. The main emphasis of the book is on modelling business-related scenarios and the generation of decision alternatives. Fully solved examples from many areas are used to illustrate the main concepts without getting bogged down in technical details. The book presents an approach to operations research that is heavily based on modelling and makes extensive use of sensitivity analyses. It is the result of the authors' many years of combined teaching experience.

The third edition includes new topics such as nonlinear programming and reliability theory, as well as additional material on multi-attribute decision-making. Each chapter includes a number of fully solved problems that allow students to practice or self-study. Additional problems are available on the book's accompanying website.

Taking an innovative look at how megaprojects are managed, including the important Why, What, Who and How elements, this insightful Advanced Introduction is enhanced with case studies of megaprojects from across the globe. Throughout, the authors highlight the fundamental issues in an accessible format, such as why megaprojects are undertaken, what their challenges are, how to market projects and who deals with stakeholder engagement. It also investigates key areas such as governance, social value creation, management, contractual and decision-making issues.

Key features:

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• Discusses how the creation of narratives can address uncertainty in projects
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• Illustrates the pros and cons of a conventional approach to decision-making versus a naturalistic approach
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• Provides a post-modernist approach to the management of megaprojects based on flexibility, versatility and ambidexterity
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• Highlights the importance of megaproject leadership engaging with stakeholders to align interests and create value effectively

This Advanced Introduction will provide essential reading for practitioners, specifically megaproject leaders, as well as academics of megaproject studies and management studies and projects. Students engaging in project and management studies will also find this enlightening and informative.

According to a 2018 World Bank report, Africa is the only region with more women than men choosing to become entrepreneurs - a phenomenon that is not the subject of adequate discussion. This book reveals the latest research-based understanding of the entrepreneurial activities of women in sub-Saharan Africa. Specially invited subject experts present salient dimensions of entrepreneurship by African women, from environmental factors to motivations and influencers as well as financial and non-financial constraints, and highlight the significant role of cultural differences.

This book provides a mixture of theoretical, conceptual, and empirical research, and fills the knowledge gap by presenting a wide range of opportunities and challenges faced by sub-Saharan African women entrepreneurs. This book will help policy makers and academic researchers in understanding the role of institutions and entrepreneurship policy in building a thriving entrepreneurial ecosystem in the region.