Holdings: Developing controlling and performance evaluation of multinational companies operating in Egypt

Developing controlling and performance evaluation of multinational companies operating in Egypt:

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Bibliographic Details
Main Author:	Elsharawy, Hatem 1963- (Author)
Format:	Book
Language:	English
Published:	2006
Subjects:	Leistungsmessung Controlling Multinationales Unternehmen Ägypten Hochschulschrift
Online Access:	Inhaltsverzeichnis
Item Description:	Göttingen, Univ., Diss., 2006
Physical Description:	196 S.

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MARC


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Record in the Search Index

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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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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
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