Developing controlling and performance evaluation of multinational companies operating in Egypt:
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
2006
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Göttingen, Univ., Diss., 2006 |
| Beschreibung: | 196 S. |
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Datensatz im Suchindex
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| adam_text | LIST OF CONTENTS I 1 INTRODUCTION 1 1.1 NATUREOF THE RESEARCH PROBLEM 1
1.2 THE RESEARCH ASSUMPTION 4 1.3 THE RESEARCH OBJECTIVES 4 1.4 THE RESE
ARCH PLAN AND S TRUC TURE 4 1.5 INNOVATION CONTRIBUTION OF THE RESEARCH
7 2 MULTINATIONAL COMPANIES (MNCS) 8 2.1 DEFINITION OF THE MNCS , 8 2.2
CHARACTERISTICS OF THE MNCS 10 2.3 OBJECTIVES OF THE MNCS 12 2.4
STRATEGIES OF THE MNCS 13 2.5 CHALLENGES OF THE MNCS 27 2.6 CRITICISMS
AND PRAISE (DISADVANTAGE AND ADVANTAGES) OF MNCS 30 3 PERFORMANCE
EVALUATION OF MULTINATIONAL COMPANIES 32 3.1 DEFINITION OF THE
PERFORMANCE EVALUATION 32 3.2 RESPONSIBILITY ACCOUNTING AND PERFORMANCE
EVALUATION IN MNCS 33 3.3 SEPARATING MANAGERIA] AND SUBSIDIARY
PERFORMANCE 36 3.4 THE MEASURES USED FOR EVALUATING SUBSIDIARIES 37 3.5
THE PAST RESEARCHES AND STUDIES ON PERFORMANCE EVALUATION OF MNCS 40 3.6
THE MAIN PROBLEMS OF PERFORMANCE EVALUATION OF MNCS 52 4 ENVIRONMENTAL
FACTORS AFFECTING THE PERFORMANCE OF FOREIGN SUBSIDIARIES 54 4.1 EC
ONOMIC FACTORS 54 4.2 LEGAL FACTORS 62 4.3 CULTURAL FACTORS 67 4.4
SOCIAL FACTORS 73 4.5 POLITICAL FACTORS 76 4.6 OTHER FACTORS AND
VARIABLES 77 LIST OF CONTENTS II 5. TRANSFER PRICING AND PERFORMANCE
EVALUATION OF MULTINATIONAL COMPANIE 78 5.1 THE NATURE OF TRANSFER
PRICING PROBLEM 78 5.2 THECAUSES AND EFFECTS OF TRANSFER PRICING 71 5.3
TRANSFER PRICING PRACTICES AND ECONOMIC THEORY 86 5.4 TRANSFER PRICING
PRACTICES AND ACCOUNTING THEORY 88 5.5 TRANSFER PRICING PRACTICES AND
MANAGEMENT THEORY 90 5.6 OBJECTIVES OF DOMESTIC TRANSFER PRICING SYSTEM
91 5.7 OBJECTIVES OF INTERNATIONAL TRANSFER PRICING SYSTEM 92 5.8
METHODS OF TRANSFER PRICING 96 5.9 SELECTING A TRANSFER PRICE 99 5.10
THE INTERNATIONAL REVENUE CODE (IRC) AND TRANSFER PRICING 100 5.11
TRANSFER PRICING AND THE ARM S LENGTH PRINCIPLE 101 6 INFLATION AND ITS
EFFECT ON THE PERFORMANCE EVALUATION OF MULTINATIONAL COMPANIES 102 6.1
DEFINITION OF INFLATION 102 6.2 THE IMPACT OF INFLATION ON THE COMPANY
103 6.3 WAYS TO ACCOUNT FOR INFLATION 104 6.4 INTERNATIONAL APPROACHES
TO ACCOUNT FOR INFLATION 107 6.5 THE RELEVANT METHOD TO ACCOUNT FOR
INFLATION TO MEASURE AND EVALUATE THE REAL PERFORMANCE OF SUBSIDIARIES
IN MULTINATIONAL COMPANIES 114 6.6 RESTATE - TRANSLATE OR TRANSLATE -
RESTATE APPROACH 115 7 FOREIGN CURRENCY EXCHANGE RATES AND ITS EFFECT ON
THE PERFORMANCE MEASUREMENT AND EVALUATION OF THE FOREIGN SUBSIDIARIES
119 7.1 THE PROBLEM OF TRANSLATING THE ACCOUNTS OF THE FOREIGN
SUBSIDIARIES 119 7.2 METHODS OF TRANSLATING THE ACCOUNTS OF THE FOREIGN
SUBSIDIARIES 121 7.3 INTERNATIONAL EFFORTS TO TRANSLATE THE FINANCIAL
STATEMENTS OF FOREIGN SUBSIDIARIES 124 7.4 THE RELEVANT TRANSLATION
METHOD FOR MEASURING AND EVALUATING THE PERFORMANCE OF FOREIGN
SUBSIDIARIES 128 LIST OF CONTENTS III 8 DEVELOPING THE PERFORMANCE
EVALUATION OF MULTINATIONAL COMPANIES OPERATING IN EGYPT 135 8.1
MEASURING THE EFFECT OF THE ENVIRONMENTAL FACTORS ON THE PERFORMANCE OF
MNCS OPERATING IN EGYPT (AN EMPIRICAL STUDY) 136 8.2 DEVELOPING THE
PERFORMANCE EVALUATION OF MNCS OPERATING IN EGYPT 145 9. CONCLUSION 155
9.1 SUMMARY OF THE RESEARCH 155 9.2 THERESULTS 156 9.3 THE
RECOMMENDATIONS 158 LITERATURE 159 APPENDIXES * 175
|
| adam_txt |
LIST OF CONTENTS I 1 INTRODUCTION 1 1.1 NATUREOF THE RESEARCH PROBLEM 1
1.2 THE RESEARCH ASSUMPTION 4 1.3 THE RESEARCH OBJECTIVES 4 1.4 THE RESE
ARCH PLAN AND S TRUC TURE 4 1.5 INNOVATION CONTRIBUTION OF THE RESEARCH
7 2 MULTINATIONAL COMPANIES (MNCS) 8 2.1 DEFINITION OF THE MNCS , 8 2.2
CHARACTERISTICS OF THE MNCS 10 2.3 OBJECTIVES OF THE MNCS 12 2.4
STRATEGIES OF THE MNCS 13 2.5 CHALLENGES OF THE MNCS 27 2.6 CRITICISMS
AND PRAISE (DISADVANTAGE AND ADVANTAGES) OF MNCS 30 3 PERFORMANCE
EVALUATION OF MULTINATIONAL COMPANIES 32 3.1 DEFINITION OF THE
PERFORMANCE EVALUATION 32 3.2 RESPONSIBILITY ACCOUNTING AND PERFORMANCE
EVALUATION IN MNCS 33 3.3 SEPARATING MANAGERIA] AND SUBSIDIARY
PERFORMANCE 36 3.4 THE MEASURES USED FOR EVALUATING SUBSIDIARIES 37 3.5
THE PAST RESEARCHES AND STUDIES ON PERFORMANCE EVALUATION OF MNCS 40 3.6
THE MAIN PROBLEMS OF PERFORMANCE EVALUATION OF MNCS 52 4 ENVIRONMENTAL
FACTORS AFFECTING THE PERFORMANCE OF FOREIGN SUBSIDIARIES 54 4.1 EC
ONOMIC FACTORS 54 4.2 LEGAL FACTORS 62 4.3 CULTURAL FACTORS 67 4.4
SOCIAL FACTORS 73 4.5 POLITICAL FACTORS 76 4.6 OTHER FACTORS AND
VARIABLES 77 LIST OF CONTENTS II 5. TRANSFER PRICING AND PERFORMANCE
EVALUATION OF MULTINATIONAL COMPANIE 78 5.1 THE NATURE OF TRANSFER
PRICING PROBLEM 78 5.2 THECAUSES AND EFFECTS OF TRANSFER PRICING 71 5.3
TRANSFER PRICING PRACTICES AND ECONOMIC THEORY 86 5.4 TRANSFER PRICING
PRACTICES AND ACCOUNTING THEORY 88 5.5 TRANSFER PRICING PRACTICES AND
MANAGEMENT THEORY 90 5.6 OBJECTIVES OF DOMESTIC TRANSFER PRICING SYSTEM
91 5.7 OBJECTIVES OF INTERNATIONAL TRANSFER PRICING SYSTEM 92 5.8
METHODS OF TRANSFER PRICING 96 5.9 SELECTING A TRANSFER PRICE 99 5.10
THE INTERNATIONAL REVENUE CODE (IRC) AND TRANSFER PRICING 100 5.11
TRANSFER PRICING AND THE ARM' S LENGTH PRINCIPLE 101 6 INFLATION AND ITS
EFFECT ON THE PERFORMANCE EVALUATION OF MULTINATIONAL COMPANIES 102 6.1
DEFINITION OF INFLATION 102 6.2 THE IMPACT OF INFLATION ON THE COMPANY
103 6.3 WAYS TO ACCOUNT FOR INFLATION 104 6.4 INTERNATIONAL APPROACHES
TO ACCOUNT FOR INFLATION 107 6.5 THE RELEVANT METHOD TO ACCOUNT FOR
INFLATION TO MEASURE AND EVALUATE THE REAL PERFORMANCE OF SUBSIDIARIES
IN MULTINATIONAL COMPANIES 114 6.6 RESTATE - TRANSLATE OR TRANSLATE -
RESTATE APPROACH 115 7 FOREIGN CURRENCY EXCHANGE RATES AND ITS EFFECT ON
THE PERFORMANCE MEASUREMENT AND EVALUATION OF THE FOREIGN SUBSIDIARIES
119 7.1 THE PROBLEM OF TRANSLATING THE ACCOUNTS OF THE FOREIGN
SUBSIDIARIES 119 7.2 METHODS OF TRANSLATING THE ACCOUNTS OF THE FOREIGN
SUBSIDIARIES 121 7.3 INTERNATIONAL EFFORTS TO TRANSLATE THE FINANCIAL
STATEMENTS OF FOREIGN SUBSIDIARIES 124 7.4 THE RELEVANT TRANSLATION
METHOD FOR MEASURING AND EVALUATING THE PERFORMANCE OF FOREIGN
SUBSIDIARIES 128 LIST OF CONTENTS III 8 DEVELOPING THE PERFORMANCE
EVALUATION OF MULTINATIONAL COMPANIES OPERATING IN EGYPT 135 8.1
MEASURING THE EFFECT OF THE ENVIRONMENTAL FACTORS ON THE PERFORMANCE OF
MNCS OPERATING IN EGYPT (AN EMPIRICAL STUDY) 136 8.2 DEVELOPING THE
PERFORMANCE EVALUATION OF MNCS OPERATING IN EGYPT 145 9. CONCLUSION 155
9.1 SUMMARY OF THE RESEARCH 155 9.2 THERESULTS 156 9.3 THE
RECOMMENDATIONS 158 LITERATURE 159 APPENDIXES * 175 |
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| illustrated | Not Illustrated |
| index_date | 2024-07-02T16:24:58Z |
| indexdate | 2024-07-09T20:52:19Z |
| institution | BVB |
| language | English |
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| spelling | Elsharawy, Hatem 1963- Verfasser (DE-588)132275341 aut Developing controlling and performance evaluation of multinational companies operating in Egypt von Hatem Elsharawy 2006 196 S. txt rdacontent n rdamedia nc rdacarrier Göttingen, Univ., Diss., 2006 Leistungsmessung (DE-588)4167290-2 gnd rswk-swf Controlling (DE-588)4070102-5 gnd rswk-swf Multinationales Unternehmen (DE-588)4075092-9 gnd rswk-swf Ägypten (DE-588)4000556-2 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Ägypten (DE-588)4000556-2 g Multinationales Unternehmen (DE-588)4075092-9 s Controlling (DE-588)4070102-5 s Leistungsmessung (DE-588)4167290-2 s DE-604 SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015415895&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Elsharawy, Hatem 1963- Developing controlling and performance evaluation of multinational companies operating in Egypt Leistungsmessung (DE-588)4167290-2 gnd Controlling (DE-588)4070102-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| subject_GND | (DE-588)4167290-2 (DE-588)4070102-5 (DE-588)4075092-9 (DE-588)4000556-2 (DE-588)4113937-9 |
| title | Developing controlling and performance evaluation of multinational companies operating in Egypt |
| title_auth | Developing controlling and performance evaluation of multinational companies operating in Egypt |
| title_exact_search | Developing controlling and performance evaluation of multinational companies operating in Egypt |
| title_exact_search_txtP | Developing controlling and performance evaluation of multinational companies operating in Egypt |
| title_full | Developing controlling and performance evaluation of multinational companies operating in Egypt von Hatem Elsharawy |
| title_fullStr | Developing controlling and performance evaluation of multinational companies operating in Egypt von Hatem Elsharawy |
| title_full_unstemmed | Developing controlling and performance evaluation of multinational companies operating in Egypt von Hatem Elsharawy |
| title_short | Developing controlling and performance evaluation of multinational companies operating in Egypt |
| title_sort | developing controlling and performance evaluation of multinational companies operating in egypt |
| topic | Leistungsmessung (DE-588)4167290-2 gnd Controlling (DE-588)4070102-5 gnd Multinationales Unternehmen (DE-588)4075092-9 gnd |
| topic_facet | Leistungsmessung Controlling Multinationales Unternehmen Ägypten Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015415895&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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