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The purpose of this paper is to analyse the impact of major structural changes on the conceptualization of the transnational corporation (TNC) based on foreign direct investment (FDI) and on indicators of transnationality.

Analysis of three major structural changes which impact the current conception of transnationality. They are: the rise of digital companies; the increased role of finance in the economy; externalization of activities via non-equity modalities (NEMs) with an impact on FDI and on the labour market.

The paper finds that the current concept of transnationality needs widening to take account of companies with a low degree of fixed assets abroad such as the digital and the financial companies and those internationalizing via NEMs, as well as to take account of the evolving relationship between TNCs and labour.

Future research along the lines proposed should consider: working explicitly with the new, inclusive concept of transnationality and arrive at an empirical estimate of the proposed indices of transnationality which modify and amplify the current United Nations Conference on Trade and Development indices.

Useful for understanding the nature of transnationality in the twenty-first century and for developing policies.

The paper proposes a new concept of transnationality and of the TNC, one that allows for new ways of organizing direct business activities abroad. It also proposes broadening the list of indicators of transnationality.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

In this work, we study the investment processes in the digital economy, which includes determining the specifics of foreign direct investments (FDIs) under the conditions of digital technologies' development and substantiating the key directions and tendencies of investing from the positions of strategies of business integration and digital technologies' development.

This research is based on the multidisciplinary approach, which covers strategic management, investing, the theory of digital economy etc. The chapter combines the theoretical developments of these disciplines and presents them in the context of substantiation of the processes of using foreign direct investments as the tools of the business integration strategy. The proposed methodology allows generalising the view of the studied processes from the position of the digital economy, determining its structure; describing the key directions of development and investing; establishing the specifics of the use of FDI by transnational corporations; substantiating important directions for further processes.

It is revealed that foreign direct investments are not only the important factors in economic systems' development but also the effective tools for the integration of international business through the common use of the potential of parent and subsidiary companies for the reduction of transaction costs, an increase of profit etc. It is substantiated that the character of direct investing in the digital economy is different from the similar processes in the industrial system due to the non-material character of assets and their connection to the Internet. Based on this, implementing the investment strategy in the digital economy, transnational corporations offer access to technologies, ensure technological modernisation and facilitate the achievement of other indirect effects, which are less aimed at the increase in material assets. These processes lead to a change in the balance of revenues compared to the cost of material assets that are invested in the receiving market or subsidiary company. The indicator of such a ratio is the indicator ‘FDI lightness’. A high value of this indicator is a sign of the large perspectives of a company in the sphere of international activities.

The specifics of FDI in the digital economy are determined, the key directions of such activities are described, and the peculiarities and differences of investing in the digital economy are shown.

Corporate reporting infrastructure and communication are being transformed by the emergence of digital technologies. A key element of the digital accounting infrastructure underpinning international corporate reporting is the IFRS Taxonomy, a digital representation of international accounting standards that is required by firms to produce digital corporate reports. The purpose of this paper is to trace the development, governance and adoption of the IFRS Taxonomy to highlight the implications for accounting practice and standard-setting.

The authors mobilise Actor Network Theory and a model of transnational standardisation to analyse the process surrounding the formation and diffusion of the IFRS Taxonomy as a legitimate “reference” of the IFRS Standards. The authors trace the process using interview, observation and documentary evidence.

The analysis shows that while the taxonomy enables IFRS-based reporting in the digital age, tensions and detours result in the need for a realignment of the perspectives of both accounting standard-setters and taxonomy developers that have transformative implications for accounting practice and standard-setting.

The study explains how and why existing accounting standards are transformed by technology inscriptions with reflexive effects on the formation and diffusion of accounting standards. In doing so, the paper highlights the implications that arise as accounting practice adapts to the digitalisation of corporate reporting.

The purpose of this paper is to outline how refugees’ transnational networks and online relationships facilitated through social media provide access to timely and trusted translated information in disaster settings.

The study is a digital ethnography of resettled refugees’ practices of transnational care and support through social media that took place over 12 months. It involved conducting 50 semi-structured interviews and collecting 472 online social media diaries with 15 participants. Data analysis was conducted through constructivist grounded theory.

Transnational networks are increasingly part of refugees’ everyday lives that illustrate how social media platforms can provide forms of transnational care and access to trusted translated communications during times of crisis. The paper discusses the possibilities and cautions of such support.

The small number of participants limits the ability to make generalised claims about refugees and transnational possibilities for reducing disaster risk. However, the reality that social media effectively provide a bridge between “here” and “there” signals the importance of incorporating these considerations as a form of transnational disaster risk reduction.

The project highlights from policy and practice standpoints, how transnational networks and social media can be used to improve disaster communications and translation. This focus is achieved through examining the usability, accessibility and affordability of digital communication technologies for forced migrants.

Few studies focus on refugees and disaster risk reduction. This is particularly the case as it relates to the roles of transnational networks, which have increasing everyday interactions in countries that provide refugee resettlement programmes.

This chapter is based on a study of 60 migrant women in Washington State, USA, and their communication with their families in and across borders through information and communication technologies (ICTs). Four themes were identified in the research concerning the uneasy ways family members used the ICTs to: (1) predicate migration decision-making through word-of-mouth and social media; (2) facilitate the movement of members across borders through stepwise migration; (3) affect the transition to a transnational family through establishing a sense of co-presence; and (4) mediate care through communication chains. The significance of the study demonstrates the need for relational thinking about transnational family communication and the mobilities of families. Transnational family members develop sophisticated ways of communicating through ICTs, albeit with difficulty, and which are embedded in interdependent systems of migration and mobilities.

Addresses the rapid expansion of computer connectivity and the opportunities provided for criminals to exploit security vulnerabilities in the online environment.

International efforts to combat cyber‐crime are reviewed by evaluating the forms of mutual legal assistance (MLA) now in place.

Cyber‐crime is often traditional crime (e.g. fraud, identify theft, child pornography) albeit executed swiftly and to vast numbers of potential victims, as well as unauthorised access, damage and interference to computer systems. Most detrimental are malicious and exploit codes that interrupt computer operations on a global scale and along with other cyber‐crimes threaten e‐commerce. The cross‐national nature of most computer‐related crimes have rendered many time‐honoured methods of policing both domestically and in cross‐border situations ineffective even in advanced nations, while the “digital divide” provides “safe havens” for cyber‐criminals. In response to the threat of cyber‐crime there is an urgent need to reform methods of MLA and to develop trans‐national policing capability.

The international response is briefly outlined in the context of the United Nations (UN) Transnational Organised Crime Convention (in force from September 2003) and the Council of Europe's innovative Cyber‐crime Convention (in force from July 2004). In addition, the role of the UN, Interpol, other institutions and bi‐lateral, regional and other efforts aimed a creating a seamless web of enforcement against cyber‐criminals are described.

The potential for potent global enforcement mechanisms are discussed.

This study seeks to explore the importance of digital platforms in restoring global supply chains interrupted by the coronavirus pandemic. Specifically, the research focuses on internally developed digital platforms and their potential to ensure supply chain continuity between developed and emerging markets.

Multiple comparative case studies have been selected for the research methodology. Eight cases concerning digital platform implementation for global SC management – four from developed countries and four from emerging markets – have been selected. The four pairs of cases represent four global supply chain mechanisms.

The results revealed that the use of internally developed digital platforms serves as a quick solution for immediate problems caused by ripple effects in global supply chain and negative environmental conditions. Digital platforms could therefore facilitate reciprocal monitoring and information exchanges between SC partners in different countries.

The digital platform research stream is in its early stages. Research thus far has mostly focused on externally developed digital platforms managed by an orchestrator. The platforms' usefulness in the dialogue between developed and emerging markets requires further exploration.

The purpose of this paper is to discuss the impact of Global Electronic Commerce (GEC) on transnational regulatory governance and to suggest a novel way of understanding its implications for national and transnational governance structures.

The paper has two components. The first part endeavours to establish a basis from which to observe regulatory governance of GEC and, in doing so, suggests a framework that draws together the relevant elements of transnational GEC governance. The second part examines the central determinants in shaping a functioning framework for GEC, namely, copyrights, data privacy protection and jurisdiction.

The findings are twofold. Owing to limitations deriving from institutional structural divergences; variations in cultural, political and commercial interests; and the relative power of non‐state actors, the cases first indicate how GEC has made multilateral negotiations between states more complex. Second, given the complexity of cross‐border governance and the variation in interests across its regulatory subsectors, GEC calls for an increasing degree of cultural harmonization across all regulatory subsectors.

In the absence of major views or paradigms, a novel approach to understanding the regulatory governance of GEC between states is a welcome addition to the study of transnational governance. Such an approach seeks to elucidate the impact of GEC on the development of transnational regulatory mechanisms, on the one hand, and the transformations that the governance of GEC imposes on transnational negotiation processes, on the other hand. It also seeks to understand how these underpinnings affect formation of holistic governance structures for GEC.

Corporate digital transformation (CDT) has challenged traditional tax administration systems. This study examines the impact of CDT on tax avoidance behavior and tests whether tax authorities can identify this behavior.

Using data on listed companies on the Shanghai and Shenzhen Stock Exchanges from 2008 to 2020, this study applies the Heckman two-stage and cross-section models.

The results show that the higher the degree of CDT, the more aggressive the tax avoidance behavior. The CDT's impact on corporate tax avoidance is more significant under strong government tax efforts.

This study expands research on the economic consequences of CDT and the factors influencing corporate tax avoidance behavior. Moreover, it has important implications for governments to monitor tax avoidance behavior under the CDT, improve digital tax systems, and pay more attention to the tax administration of digital assets.