Search results

To describe the best practices for complying with the increasingly large body of information returns required by the Internal Revenue Service of participants in the investment management industry and the severe penalties that apply to noncompliant taxpayers.

This technical paper describes the explosive growth of information returns and protective return filings required of investment management industry participants, based upon the author’s advising tax return preparers and taxpayers charged with filing these forms.

Each tax return filing season has demonstrated the ever-increasing and enormous waste of effort and money but no relief is in sight. The expectation of relief from the tax authorities at any level or from Congress and other legislative bodies, is remote.

This paper provides timely guidance from a practitioner in the field of tax compliance including a summary of current forms to be reviewed by tax practitioners with investment management industry clients, either on the manager or the investor side.

The purpose of this paper is to explore some of the ways in which hospitality and tourism education in Malaysia is working with the Malaysian Industry 4.0 framework.

A qualitative research approach was used to conduct 30 interviews with respondents working for academic institutions and local or foreign companies.

The analysis of data helped to identify themes relating to current foreign partnerships within this area of industry.

Through the resolution of this research question, specific recommendations for policymakers and stakeholders are made, which, if implemented, may facilitate further improvements in tourism and hospitality education in support of industry in Malaysia.

The purpose of this paper is to identify the key developments in Sino‐foreign cooperation in higher education (HE) in China in terms of policy initiatives and legal frameworks and to highlight the main challenges for the sector in the future.

Numerous policy papers, academic literature sources and legal acts are analysed to produce a meta analysis of the understanding to date of the issues involved in partnerships in HE in China. Secondary data sources are accessed and compared for consistency.

The analysis reveals a clear path of initially slow, enhancing, and then rapid developments in the framework of Sino‐foreign HE cooperation. It also reveals some serious issues in the motives behind cooperation, quality of provision, and relevance to China's future development.

The findings of this paper suggest that cooperative partnerships in HE in China need to be much clearer on strategy and purpose and there is an urgent need for a proper assessment of their contribution to the country's education capacity building, educational, and knowledge exchange and future social and economic development.

This paper offers an insight into how it arrives at where it is in terms of these partnerships, how to improve them and raises questions that may well be uncomfortable reading for some.

The purpose of this paper is to explore how market factors (pertaining to institutions, competition and resources) shape the international strategies of an online retailer.

A single qualitative case study research design is employed to conduct in-depth analyses of a Swedish internationalising small- and medium-sized enterprise (SME) in the retail business.

The findings show that online retailers can use partnerships to tackle industry dynamics and break into foreign markets. This type of “piggy-back internationalisation” can be an effective strategy of handling foreign market dynamics in the entry phase: that is to say, the short term. Reliance upon relationships, however, may paradoxically inhibit retailers’ abilities to stay competitive in the post-entry phase (i.e. the long term) since they become cut-off from the first-hand market learning.

The authors provide propositions based upon the findings to support further research in the international marketing and international retailing literature.

The findings enhance the understanding of how electronic commerce affects SME internationalisation. They also generate new insights into the use of possible international expansion strategies for managers in retail SMEs.

This study introduces a new theoretical perspective to build upon international retail research and contributes to the international retail literature with relevant insights into both advantages and disadvantages of using partnerships to overcome challenges related to international online retailing.

How should foreigners manage a partnership or an acquisition in Russia? We know a lot about Russian culture per se, but research on foreign companies having to deal with Russia remains scarce. To answer our question, we used the concept of nationally bound administrative heritage to identify how foreign practices are efficiently implemented in Russia in the context of partnerships and acquisitions. We interviewed 16 Russian managers working in the car industry about their perception of foreign practices and how things ought to be done. Our investigations show the maintenance of a strong national culture that generates a need to cope with uncertainty for foreign firms. For local people, Russia is a particular country, not comparable to others. When transferring practices, foreign managers need to organize hybridization processes in order to successfully import these practices. Hybridization means transferring but adapting in order to impregnate them with the Russian specificity. Such hybridization requires foreign managers to work and network locally for the implantation of practices.

In this paper, the authors investigate whether the location of interorganizational partners affects the outcomes of process innovation. Herein, the term partner location refers to multiple degrees of proximity or distance, including in the same national province or state, in other national provinces or states, in the same country and in foreign countries. The purpose of this paper is to show that partner location, whether domestic or foreign, depends on which partner an organization needs in order to advance its process innovation.

To test the hypotheses, the authors employed a panel data regression model to analyze data from 28 Brazilian business sectors from 2003 to 2014, all collected for PINTEC: The Brazilian Survey of Technological Innovation, representing a total of 107,854 companies.

The results show that cooperation is significant with both national and foreign partners, even though they bear different effects on the various degrees of innovativeness related to process innovation.

For managerial practice, the results corroborate that the choice of partners has to be strategic and take their location into account. In particular, practices at the domestic level with suppliers and vocational training centers are relevant to increasing innovation at the micro level. At the same time, for higher levels of innovation, managers should prioritize, within the limitations of existing resources, cooperation with universities, competitors and suppliers from abroad, especially in developed countries.

The main academic contribution of the study is the highlighting partner location (i.e. proximate or distant) as relevant to results of process innovation. Nevertheless, the authors determined that this process is heterogeneous, given the function of each partner and taking the different degrees of innovativeness into account.

The purpose of this paper is to examine influence strategies in organization-stakeholder relationships, by examining the National Basketball Association (NBA) and Anschutz Entertainment Group’s (AEG) involvement in the operations of MasterCard Center in Beijing, China.

Using Frooman’s model of stakeholder influence strategies, a case study of AEG and the NBA China was undertaken, relying on archival sources and interviews with key stakeholders.

The study produced two major findings. First, Bloomage employed different influence strategies to press the NBA and AEG to further reduce their involvement in the MasterCard Center’s operations. Second, Bloomage used cultural differences to justify the need to reduce its reliance on the NBA and AEG.

The study adds to the literature on stakeholder theory and sport organizations by examining organizations establishing themselves in foreign markets, and the influence strategies employed by key local stakeholders.

The purpose of this article is to discuss the characteristics of China’s strategic partners in Latin America, emphasizing the foreign policy orientations of these nations towards China.

The first part is a theoretical analysis of the foreign economic policy orientations of the Chinese strategic partners in South America. In the second part, attention is paid to the empirical regularities of economic cooperation between China and its South American strategic partners.

China seeks to diversify the profile of its strategic partnerships, as long as they increase Chinas complexity in the orientation of cooperation, using a multidimensional approach, based on three strategic cooperation networks (partners based on ideological affinities, geo-economic partners and trade partners).

This article increases the understanding of how new strategic partnerships take a more active position in the new great geo-economic game in which China is involved. China increases its facilitation role in Latin American Pacific rim countries, as well as its influence in countries historically close to the USA.

Business groups have become a significant phenomenon in the evolution and functioning of emerging markets. They also provide important partnership opportunities to foreign firms when they enter these markets. Yet, business groups have not received sufficient attention in the international marketing literature. In this paper, we provide an overview of the theories that explain how business groups function and evolve in emerging markets and generate propositions from that theory. We also present evidence on business group evolution from one emerging market, Turkey. Our work should inspire research questions for future study.

Regionalisation in education has gained increased interest and importance because of the increasing collaborations among neighbouring nations. Definitions of the term vary, and more so the regionalisation practices and initiatives of higher educational institutions. In the Philippines, the emphasis on regionalisation has become even more pronounced with the Association of Southeast Asian Nations (ASEAN) Integration Vision. This vision of the ASEAN is geared towards enhancing regional collaboration and the creation of an ASEAN identity and puts education at the forefront, considering it as a strategic objective to achieve the region’s development agenda of economic, social and cultural growth. It becomes of paramount importance then to examine how regionalisation in education is understood by university constituents, its manifestations in terms of institutional activities and especially, how the ASEAN Integration shapes these initiatives and constructions of regionalisation. The paper aims to discuss these issues.

Using a multiple case study design that looked at three higher education institutions (HEIs) in the Philippines, this study found that regionalisation is associated and interchanged with internationalisation in terms of purpose, goal and activities, but is differentiated in dimensions of geographical location and orientation.

Institutional initiatives pertaining to regionalisation were largely functional and mostly open and soft collaborations. The ASEAN Integration creates an ASEAN-centric consciousness, and functions as an opportunity for expanding partnerships, institutional niches and programmatic initiatives; and for legitimising regionalisation and internationalisation goals.

These definitions and approaches to regionalisation have significant policy implications as HEIs strive to respond to the challenges of the Integration.