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INTERNATIONAL ENVIRONMENT OF GLOBAL BUSINESS ABSTRACTS"The Evolution of Labour Law in Australia: Measuring the Change"
RICHARD MITCHELL, Monash University - Department of Business Law & Taxation This article presents results from a recent leximetric study as to how the ‘protective strength’ of Australian labour law has changed over the past forty years, in comparison to five other countries. The study is part of an international project that is testing certain theories concerning the effect of a country’s ‘legal origins’ on its regulatory systems. Contrary to what many might expect, our results suggest that Australian labour law has been relatively stable over the period, and that the most significant changes occurred under the Keating Government in 1993, rather than under the more recent Work Choices or Fair Work reforms. The results also provide weak support at best for any argument that the ‘regulatory style’ of Australian labour law is dictated by the country’s common law heritage. "Manager's Guide to International Tax: Featuring 'La Brienza Winery: Tax Trouble in Wine Country' (A Tax Novella)"
ARTHUR J. COCKFIELD, Queen's University - Faculty of Law The main purpose of the Manager's Guide to International Tax is to show business managers, CEOs, and CFOs how tax laws affect global management decision-making. The book also serves as a training manual or reference guide for professionals such as accountants, lawyers, enrolled agents, and other tax advisors who wish to gain insight into the field of international taxation. Part I of the book is a case study (or ‘tax novella’) called La Brienza Winery: Tax Trouble in Wine Country that illustrates how managers confront international tax challenges in the real world. It tells the story of Professor Xavier Montenegro and his tax advice to the owners/managers of a Northern California winery with expanding global operations. Part II of the book contains additional materials on the U.S. and Canadian tax rules governing different cross-border planning strategies. The attached excerpt provides the first two chapters of La Brienza Winery. "Examining Real World Correlates in the Virtual World"
AUSTIN CLEARY, affiliation not provided to SSRN Virtual worlds have become the new frontier of social science research because of the growing links and similarities to the real world. One virtual world in particular, Second Life, has become important because it has taxes, virtual land, and its currency, the Linden Dollar, is exchangeable for United States dollars. Because the Linden Dollar has a measurable real-world value, economic decisions within Second Life become important in the wider global economy and suitable to be tested under real-world economic theory. Using data from the United States Bureau of Labor Statistics and Linden Labs, the study tested the ability of the United States unemployment rate to predict the demand for virtual land in Second Life. To isolate the effect of the United States unemployment rate, the study controlled for the demand for virtual currency and Second Life’s gross domestic product. The study found that an increase in the United States unemployment rate predicted an increase in demand for virtual land. This proves that Second Life has become integrated within the global economy. In addition it shows that real-world economic theory is applicable in Second Life. As a result, there is a greater potential for research within virtual worlds, and complex economic and social theories can be studied in a more practical way. "Institutionalization of Intellectual Property Rights in China"
NIR KSHETRI, University of North Carolina at Greensboro - Bryan School of Business & Economics Following the 1978 political and economic reforms, China has undergone a significant transformation on the intellectual property rights (IPR) front. In this paper, we use neo-institutional theory to examine the institutionalization of IPR in China. Specifically, we examine the perceptions of national elites and the public regarding IPR as well as IPR related pressures facing these actors, their negotiation with other actors and their responses. Regulative, normative and cognitive institutions formed around the IPR field in China are analyzed. | |||||||||
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Solicitation of Abstracts
This abstracting journal distributes working and accepted papers related to structure and impact of the global and local environment facing multinational organizations. The focus of the journal is on the economic, technological, socio-cultural, and politico-legal environment of multinational firms, including management in countries with distinctive characteristics (e.g., emerging markets and transition economies), and the impact and role of supranational authorities and non-governmental organizations on both multinationals and local firms. Topics of interest include, but are not limited to, intellectual property rights, national competitiveness, economic development, poverty, international trade and financial systems, trade, tariffs and international agreements, political risk analysis, political economy, global stakeholder relations, particularly government, international institutions and non-governmental organizations relations, and managing in emerging markets and less developed economies.
Distribution ServicesIf your organization is interested in increasing readership for its research by starting a Research Paper Series, or sponsoring a Subject Matter eJournal, please email: RPS@SSRN.com Distributed by:DirectorsINTL SUBJECT MATTER EJOURNALS MICHAEL C. JENSEN SEBASTIAN EDWARDS RICARDO PEREIRA CÂMARA LEAL DENISE DIMON TIMOTHY M. DEVINNEY Please contact us at the above addresses with your comments, questions or suggestions for INTL-Sub. Advisory BoardInternational Environment of Global Business MARY YOKO BRANNEN NICOLAI J. FOSS WITOLD J. HENISZ MICHAEL A. HITT ROBERT E. HOSKISSON STEPHEN J. KOBRIN DONALD R. LESSARD ARIE Y. LEWIN ANITA MCGAHAN RAM MUDAMBI SEUNG HO (SAM) PARK TORBEN PEDERSEN RAVI RAMAMURTI STEPHEN TALLMAN ROSALIE L. TUNG ALAIN VERBEKE D. ELEANOR WESTNEY SRILATA ZAHEER
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