With the rapid development in China's IT outsourcing industry, the number of employees in software outsourcing enterprises increases rapidly. IT expatriates not only bring huge economic benefits to the software company, but also reduce the customers’ development and operation costs, improving IT performance. However, since these expatriates who are away from the parent company, are working in c...

How scale and scope affect firm performance, and implications for the boundaries of the firm, are central questions in economics. Assessing these effects empirically, however, has proved difficult. We argue that because franchised chains are fundamentally single-product entities, we can use data on franchised chains and their parents to distinguish scale and scope effects. After controlling for...

Let us consider a coffee distribution company that has employees visiting its customers to showcase new products and take orders. Such a company would need to provide its employees with portable devices containing sensitive data about their products and customers. Therefore, the company would want to limit access to such data to only authorized applications or users. It could also want to disab...

Corporate diversification allows for well-hidden financial ties between pharmaceutical and tobacco companies, which can cause a conflict of interest in the development and marketing of pharmaceutical products. In our investigation of tobacco company documents released and posted on the Internet as a result of the Master Settlement Agreement, we have found that these financial ties have fostered...

409 National Tax Journal Vol. LV, No. 3 September 2002 Abstract This paper investigates the determinants of corporate expatriations. American corporations that seek to avoid U.S. taxes on their foreign incomes can do so by becoming foreign corporations, typically by “inverting” the corporate structure, so that the foreign subsidiary becomes the parent company and the U.S. parent company becomes...