Subsidiary Position Research Articles

Discontinuity of required oral and literacy skills across job roles in achieving high work performance: An fsQCA approach

This study explores how the English proficiency of local employees in foreign subsidiaries of multinational enterprises mitigates language barriers and improves their work performance. A research framework is developed by introducing the multidimensionality of foreign language proficiency and employing insights from applied linguistics, the brain-drain model, and media synchronicity theory. By using fuzzy set qualitative comparative analysis for data analysis, this study finds that the relative importance of English literacy skill to oral skill in achieving high work performance varies across positions in foreign subsidiaries. Discontinuity of required linguistic skills between managerial and nonmanagerial positions implies that incremental development of a skill set required for lower positions does not assure successful capability development toward upper positions. This study also finds that competence that supports appropriate usage of English in a specific context plays an important role in mitigating language barriers and achieving high work performance.

Equity Carve-Outs, Dual Directors, and Internal Labor Markets

Given the prevalence of dual directors who serve simultaneously on the parent as well as the subsidiary board, it is important to examine their functions, a topic largely ignored in the existing literature. Exploring the functions of dual directors highlights equity carve-out objectives other than strategic refocusing. To examine our hypothesis, we first conducted an event study to examine stock market reaction to carve-out decisions. In addition, we compared subsidiaries’ performance after carve-outs between firms with dual directors and their matching firms based on the propensity score. We find evidence that the Japanese stock market reacts positively to the presence of dual directors who hold CEO positions in carve-out subsidiaries, especially when they are relatively young. Additionally, we find that carve-out subsidiaries led by young dual directors tend to outperform their matched counterparts in the long run. In contrast, when dual directors do not hold the CEO position, we find no evidence of the stock market reacting positively to them. The results of this study suggest that young CEOs appointed from the internal labor markets care more about long-term reputation, and can enhance shareholder wealth of both parent and subsidiary firms.

Subsidiary Governance and Corporate Tax Planning: The Effect of Parent-Subsidiary Common Directors and Officers

ABSTRACTTop executives of the parent company often take positions as the directors and officers (D&Os) of subsidiaries. These parent-subsidiary common D&Os have better access to subsidiary information and can exert more influence over subsidiary operations. Therefore they can better identify tax-planning opportunities and coordinate tax arrangements. Using the mandatory disclosure of top executives' subsidiary positions for Chinese listed firms, we find that effective income tax rate is lower for firms with common D&Os. The tax-saving effect is stronger for firms with more intangible assets and with related-party transactions involving subsidiaries. The effect is also stronger when common D&Os have positions in economically significant subsidiaries and the subsidiaries entitled to preferential tax treatment and when common D&Os are involved in daily subsidiary operations. To our knowledge, this paper is the first to study the role of subsidiary governance in general and common D&Os in particular in corporate tax-planning.

IN IURE AND EXTRA LEGEM GENEALOGY OF ADULTERY

“Gayrı meşru cinsel ilişki” anlamına gelen zina, ataerkil sembolik düzende düzenleyici bir normdur. Makalede ataerkil sembolik düzen kavramını Butler’ın düşüncelerine atıfla tartışacağım. Butler, ensest yasasına dayanan Lévi-Strauss’un ve Lacan’ın yapısalcı söyleminin toplumsal/sembolik normların evrensel ve ideal biçimi olarak formüle edildiğini belirtir. Bu evrensel yapıdaki ortak nokta, eşit ve özerk kadın özneye yer olmamasıdır. Diğer ifadeyle, kadın özne ataerkil sembolik düzende ikincil konumdadır. Ataerkil sembolik düzen normlarının ve zinanın toplumsal/sembolik anlamının hukuki norm ve yorumları şiddet edimleriyle içeriden ve dışarıdan etkilediğini açıklayacağım. Cover’ın “hukuki şiddet”, Fricker’ın “epistemik adaletsizlik” kavramlarını analiz ederek, common-law’da zina tarihine kısaca değinerek zinaya ilişkin hukuki norm ve yorumları eleştirel bir şekilde ele alacağım. Zina normu Türkiye’de özel boşanma nedeni olarak Medeni Kanunda düzenlenmiştir. Dolayısıyla hukuki şiddetin Türkiye’deki zina yargısıyla nasıl etkileşim içinde olduğunu ayrıntılı bir şekilde tartışmak gerekir. Türkiye Aile Mahkemelerinin ve Yargıtayın zinaya ilişkin kararlarını inceleyerek, kusur-temelli boşanma sürecinde yargısal kararların nasıl yorumlandığını ve kadın öznelere hukuki şiddetin nasıl icra edildiğini göstermeye çalışacağım. Yargıtayın yerleşik içtihadına göre, boşanma davalarında tazminatın ve evlilikle ilgili kazanım miktarının belirlenmesi açısından kadın eşin zinası kocanın aile-içi şiddetinden daha ağır kusur kabul edilmektedir.

De la videopolítica a la ciberpolítica: debate entre candidatos y televisiones en cinco elecciones presidenciales

Los medios de comunicacion se convierten en actores politicos tambien en el espacio digital, en donde su informacion construye una agenda que se relaciona con candidatos y ciudadanos. La presente investigacion analiza las cuentas oficiales de Twitter de las dos principales televisiones en Argentina, Peru, Ecuador, Honduras y Chile durante 28 dias, que corresponden con los procesos electorales y campanas de las elecciones presidenciales celebradas en America Latina en el periodo 2015-2017. A traves del estudio de 16.359 emisiones mediante herramientas como Python Twint, NVivo y SPSS, se correlacionan las tematicas mas relevantes en cada proceso electoral, poniendolas en discusion con las agendas de los respectivos candidatos. Como principales conclusiones, se indica la primacia del horse-race campaign, la posicion subsidiaria de la informacion politica y la existencia de una ''coalicion de agendas'' que marca la relacion entre el sistema politico y el sistema mediatico.

Beyond nationality

PurposeThe literature on international staffing in multinational enterprises (MNEs) often focuses on staffing choices based on nationality categories (e.g. parent-country nationals, host-country nationals, third-country nationals) for key positions in subsidiaries when examining their impacts on subsidiary outcomes. Considering both nationality and international experience, the purpose of this paper is to suggest an integrative typology to identify and classify various types of traditional and alternative subsidiary staffing options and evaluate them in relation to social capital and knowledge flows across MNE organizations.Design/methodology/approachBased on a social capital view of MNEs, the authors propose a typology of subsidiary staffing options founded on the dimensions of nationality and the location of prior international experience of incumbents of key positions. Then traditional as well as alternative staffing options from the literature are identified and evaluated corresponding to each type of staffing option in the framework.FindingsThe typology identifies nine types of subsidiary staffing options. It includes and classifies the traditional and alternative staffing options, while highlighting types which need further research. The study also suggests impacts of the traditional and alternative staffing type on social capital and knowledge flows in MNEs.Originality/valueThe new typology identifies various types of subsidiary staffing options comprehensively and evaluates them systematically. HRM specialists can classify subsidiary managers based on the typology and examine which staffing option would be desirable given a specific subsidiary context. The research also provides novel insights on what needs to be considered to select and develop subsidiary managers who can build internal and external social capital in MNEs.

MNCs’ Learning of Local-specific Knowledge in South Korea: A Focus on the Center of Excellence

Subsidiaries of multinational corporations are making great efforts to find new markets and secure competitiveness in the local market. Subsidiaries must build various competencies in order to survive while competing with competitors in the local market. In recent years, however, subsidiaries have fostered their own unique competitiveness by developing new technologies, products and processes locally. Local knowledge beyond the accumulated routines in the headquarter has been transferred to company headquarters, evolved into new knowledge, and spread to all subsidiaries, leading to good results. This study defines the organizational tendency focused on local market-oriented experts as center of excellence (CoE) and examines the mediating effect of organizational characteristic on knowledge creation by dividing it into local autonomy and subsidiary role. The hypothesis of this study is that the stronger the CoE of the subsidiary, the more positive its effect is on the creation of local specific knowledge through the mediation effect such as market autonomy, product autonomy, subsidiary position, and vision sharing. In this study, 600 companies were selected through simple random sampling of 4,000 multinational corporations in Korea. Target companies were surveyed via a questionnaire and 279 samples were validated to verify hypotheses. Our hypotheses were verified by the structural equation method and we tested mediation effect using causal mediation analysis. Our results confirmed all the hypotheses.

Sending expats or hiring locals? The impact of communication barriers on foreign subsidiary CEO staffing

Communication between headquarters (HQs) and foreign subsidiaries of multinational corporations (MNCs) is crucial for coordination, control, and knowledge transfer, but language barriers and geographic distance impede this exchange. Hypothesising that MNCs react to these hurdles by appointing subsidiary top managers with adequate communication skills, we investigate how the native language barrier, foreign language barrier, and geographic distance between HQs and a foreign subsidiary influence the choice between parent and host/third country nationals as subsidiary CEOs. Testing our hypotheses on a sample of 101 staffing decisions made by German firms in 33 countries, we find a negligible effect of the native language barrier, but establish that a foreign language barrier enhances and higher geographic distance lowers firms' propensity to staff subsidiary CEO positions with parent country nationals. An MNC's international experience was found to moderate these relationships.

On the Origins and Legacies of Really Existing Capitalism: In Conversation with Kari Polanyi Levitt

On the Origins and Legacies of Really Existing Capitalism: In Conversation with Kari Polanyi Levitt

The possibility of documentation through animation: A comparative study of the animated short Pica-Don and other artworks addressing social/historical issues

In previous studies on animated documentary, discussions have mainly focused on the capacity of animation to supplement or enhance recorded audio-visuals. Thus, while animation is highly regarded for its ability to broaden and enrich documentary expression, it appears to be placed in the secondary or subsidiary position to recorded audio-visuals. Taking a different viewpoint, this article explores the potential of animation to operate by itself as a representational medium, through a comparative study of the animated short Pica-Don (Kinoshita, 1978) and four artworks of other genres, all of which refer to real social/historical events. Pica-Don attempts to present a general description of the event of 6 August 1945 using animation, music and sound effects, based on thorough investigation of historical documents as well as the drawings, writings and testimonies of survivors. As the film refrains from using language, it is not endowed with specific detail. Instead, the event of that day are condensed intensively, causing the viewer to feel as though they are going through a simulated experience. This article explores how documentation is made possible in animation, and considers the potential capabilities that are unique to animation in this regard. It argues that subjective animation may be considered another form of documentation through presenting a general description of a social/historical event.

How Do MNE Subsidiaries Benefit from Helping and Learning from their Peers?

Drawing upon a unique subsidiary-level dataset from a U.S.-owned MNE in China, this paper investigates how a focal subsidiary's position in its advice network affect its innovation performance. Spe...

Englishisation at a global space: students and staff making sense of language choices

ABSTRACTThis study starts from the premise that academic mobility contributes to the development of students’ plurilingual identities and that study abroad contexts aiming at becoming global spaces are particularly interesting sites to explore the individuals’ discursive work to (re-)construct their plurilingual identities by reconciling their language ideology with specific practical and institutional constraints. Two focus-group discussions with students from a Catalan/Spanish bilingual institution selected to take part in an Erasmus exchange in a Danish university, and one with academic and administrative staff of this host university, have been analysed using Membership Categorisation Analysis. The analysis reveals the discursive ‘methods’ that students and staff, as plurilingual speakers whose repertoire includes a lesser-spoken language such as Danish and Catalan, display in order to ‘make sense’ of their language choice, which places the local (Danish) language in a clearly subsidiary position in the life of the university.

O profesorado de apoio á atención á diversidade, profesional clave na función orientadora

A relevancia social do Departamento de Orientación (DO) e a súa visibilización focalízase, con frecuencia, na figura do orientador ou orientadora, mientras que outros profesionais que forman parte de este quedan nun lugar subsidiario. O profesorado de apoio e o orientador precisan de un traballo conxunto imprescindible, porque os primeiros son os interlocutores directos e máis habituais co alumnado, co resto do equipo docente e incluso coas familias. Son estes profesionais os que aglutinan boa parte da información e do coñecemento alumnado con necesidades específicas de apoio educativo, independentemente de que traballen ou non co alumnado, pois a súa fución de apoio non se restrinxe ao alumnado senón tamén ao profesorado de aula no seu traballo diario. Nesta comunicación, preséntase unha reflexión entre dúas profesionais con esperiencia dende fai 12 e 6 anos respectivamente.

WHY SCIENTIFIC RESEARCH OF A LECTURER IS THE «LAME HORSE» OF MODERN SCIENCE?

The aim of the article is to represent reflections on the crisis of science and logical thinking (within the framework of Social Science, Humanities and higher education) that has its local and global manifestations; the author focused own attention on the manifestations in order to understand its depth and possible ways of overcoming them. Methods . A number of theoretical methods have been used in the article: analysis and synthesis, induction and deduction, comparison and classification, methods of extrapolation and modeling, as well as participant observation. Results . Local manifestations of the crisis of science and logical thinking associated with human factor in the national system of higher professional education in the era of virtualization and commercialization are expressed in reducing efforts and productivity of scientific research, due to the existing contradictions between changed requirements that enumerate professional duties of a lecturer and possibilities of combining and productive implementation of traditional and new professional roles. In particular, researches turn to promoters of themselves to solve financial and organizational issues of a scientific research and promotion of ratings. Changes in the sense of scientific activity in respect to educators and their personal attitude to new requirements will eventually face the eternal problem of attitude to knowledge and to the actual problem of change of knowledge subject in non-classical model and post-non-classical model of science. Expression of a researcher’s individuality encounters many obstacles (the author has identified 10 of them) and is complicated by new facets of this subjectivity, induced by «logistics turn point» in science. Scientific novelty. The author proves that it is necessary to change nonclassical subject knowledge model (where the corporate subject leaning for the general ways and collective norms of scientific activity dominates) for postnonclassical – individualized, wherein the subject possesses own way of thinking, own language; as it allows to create new knowledge. However, occurrence of such researcher is complicated by many obstacles. The author introduces the concept of «scientific logistics», i.e. scientific advancement of research results in virtual and real-life spaces in order to gain a dividend in material or symbolic form. When scientific logistics from a subsidiary position is moved to the center of academic life «logistics turn point» in science occurs. The meaning of learning is changing. Now it is more about search of potential consumers of the information then search of the truth. Scientific logistics measured in scientometric quantitative indexes and in their income as a calculated direct commercial effect performs the image function for a research, providing improved individual and corporate status. At the same time, these changes can turn into the veiled substitution of true scientific creativity, its transformation into formal manufacture of «a pseudoscientific spam». Practical significance. The research implementations can be useful for conceptual foresight of possible ways of improving scientific research at university, including possibility of making a new working agreement – «and effective contract», grounding its alleged advantages and objective limits on the way of increasing efforts and productivity of scientific research.

Expatriation into and out of Emerging Markets: Challenges for IHRM

Increasingly, the focus of global business is on emerging – or growth – markets. Up to now, most research in IHRM has focused on management of expatriates from MNEs headquartered in developed countries to positions in subsidiaries in other developed countries. If the research involved expatriate experiences in emerging markets, that fact was rarely mentioned and even more rarely focused on as a significant issue. In this article, I present a review of the literature involving the assignment of expatriates by developed-country MNEs to subsidiaries in emerging markets plus an overview of the literature that now examines the use of expatriates by emerging-market MNEs. First, I define the nature and use of the term “emerging markets”. For practical discussion and research purposes, this term is too broad. Then I review the limited literature on expatriation from developed-country MNEs into emerging-market subsidiaries, assess the research on comparisons between developed-market assignments and emerging-market assignments, and evaluate the newly-developing focus on expatriates from emerging-market-based MNEs who are being assigned to subsidiaries in either other emerging markets or to subsidiaries in developed markets. At the end of the article, I review a number of recent surveys by consulting firms of the challenges MNEs are experiencing today with their assignments of employees to positions in emerging markets and assess whether these experiences are different than prior assignments of expatriates to developed markets and suggest some solutions to the challenges being experienced.

Self-initiated expatriates: an alternative to company-assigned expatriates?

Purpose – The purpose of this paper is to examine scholars’ proposal that self-initiated expatriates (SIEs) can provide an alternative to company-assigned expatriates (CAEs) for filling key positions in foreign subsidiaries at a lower cost. Design/methodology/approach – Underpinned by findings from empirical studies, this conceptual paper compares SIEs with CAEs and their traditional alternative, multinational corporation (MNC) local employees, to examine the suitability of SIEs as a replacement for CAEs. Findings – SIEs are likely not a suitable alternative to CAEs for purposes of control, transfer, running the foreign operation and management development (purposes requiring firm-specific competencies), but are likely suitable for filling technical and lower and middle management positions (requiring more generic, specialist competencies) and purposes of managing within the subsidiary and responding to the local environment (purposes requiring cross-cultural and host location-specific competencies). Prac...

Mariangela in Verga’s La caccia al lupo : From Page to Stage

This article considers the transposition from short story into play of Giovanni Verga’s La caccia al lupo. This pair of texts has been studied less than Cavalleria rusticana and La Lupa,and therefore the present discussion aims to contribute to existing critical literature by concentrating on Verga’s methods of presenting the female character (Lollo’s wife, Mariangela) in the two genres, assessing what occurs when the voice of the narrator is replaced by the exchanges of the characters on stage. The textual analysis shows how, although Mariangela takes a subsidiary position in the triangular relationship in which she is involved, she nonetheless remains the key catalyst of the plot. It will be suggested here that it is not until Verga reworks La caccia al lupo for the stage (the last work he transposes ‘from page to stage’) that he experiments with the theatre in order to take the action one step further. Each of the modifications introduced into the dramatic version (such as the extra scenes, the ‘coda’, and the use of stage directions) not only enhances the original plot, but develops Mariangela’s characterization. Consequently, unlike the reader of the novella, the audience of the play gains an insight into the different roles that she ‘performs’, and how she exploits her reasoning to save herself from the ‘wolf hunt’.

Creating Characters with Diversity in Mind: Two Canadian Authors Discuss Social Constructs of Disability in Literature for Children

Children’s authors have not traditionally developed characters with disabilities to include a multiplicity of traits, crafting instead static, uni-dimensional portrayals. While books with depictions of characters with identified exceptionalities have appeared onbookstore shelves and awards’ lists, these characters have generally been relegated to subsidiary positions, assisting other main characters in their growth and development without demonstrating parallel learning. Two Canadian authors discuss their conceptualization of characters with special needs, exploring personal narratives which have informed their work and concluding that children require book collections which explore multi-levelled characters, encouraging readers to discover real life heroes within and among themselves.

Emerging threats for MNC subsidiaries and the cycle of decline

PurposeSubsidiary units have traditionally feared relocation of their activities to lower‐cost locations. The authors identify other emerging threats which are changing how multinational corporations (MNCs) manage their subsidiary units, and develop a cycle of subsidiary decline demonstrating how these threats can undermine a subsidiary's position within the MNC.Design/methodology/approachThe paper presents the results of a survey targeted at over 1,100 subsidiary CEOs of MNCs located in Ireland, a program of in‐depth interviews of 24 subsidiary CEOs/directors, and a review of the literature relating to MNC and subsidiary management, are combined to identify emerging threats to subsidiary activities.FindingsThe main threats to subsidiaries' efforts to enhance their role within the MNC comprise: erosion of barriers to trade; growing complexities in corporate governance; and increasingly sophisticated information and communication technology (ICT) capabilities. These threats are enabling the disaggregation of value chains and increased headquarters monitoring and control. This shift in how subsidiaries are managed is leading to a cycle of subsidiary decline.Research limitations/implicationsthe results from the survey are subject to the standard limitations and a larger pool of interviewees may have reinforced the qualitative findings.Practical implicationsTo increase subsidiary managers' awareness of the need for a strategic response, the authors develop a cycle of subsidiary decline which illustrates how these emerging threats combine to undermine a subsidiary's position within the MNC. Disaggregating value chains and tighter headquarters control can reduce subsidiary bargaining power constraining its abilities to challenge for resources, in turn restraining its combinative capabilities and leading to a decline in its position and contribution to the MNC.Originality/valueThis paper is the first to build a framework illustrating how emerging threats in the external environment may impact the ability of subsidiary units to maintain and develop their position within the MNC.

How subsidiaries are battling to survive and grow

PurposeThis paper aims to enhance the understanding of how subsidiary CEOs can move their unit's activities up the value chain and reduce the risk of subsidiary closure and relocation of its activities.Design/methodology/approachThe entire population of over 1,100 subsidiaries of multinational corporations (MNCs) located in Ireland were sampled for this study, representing a diversified pool in terms of foreign ownership. Respondents were largely subsidiary CEOs. In addition, 24 subsidiary CEOs/directors from a cross section of eight subsidiaries were interviewed.FindingsCEOs/directors are taking active steps to enhance their subsidiary's role within the MNC and to move their activities up the value chain. These include positioning to extend subsidiary autonomy, building information networks, creating a climate for entrepreneurship and promoting strategy development processes.Research limitations/implicationsResults from the survey are subject to the standard limitations and a larger pool of interviewees may have strengthened the findings.Practical implicationsLittle practical guidance is available to subsidiary CEOs on how they can reduce their subsidiary's relocation risk. This paper addresses this gap and provides a stimulus to CEOs to be proactive in managing their subsidiary's ability to recognize and exploit opportunities to enhance subsidiary contribution and position within their MNC.Originality/valueWhile other papers have focused on how subsidiaries can generate initiatives or promote entrepreneurship, the unique contribution of this paper is the identification of strategies CEOs can adopt to enhance their subsidiary's ability to respond to opportunities and position for survival and growth within their MNC.