An S-Corp election can have positive and negative impacts on the valuation of a minority interest in a closely-held company depending on the specific facts pertinent to the company. In the majority of cases, the S-Corp election has a net positive economic impact to the fair market value of a minority interest, but the net effect can vary materially between shareholders of the same company, and ...

Many farmers in the developing world have limited access to agricultural technologies and markets. Mobile phone-enabled services that offer price information and market linkages could contribute towards bridging this gap by reducing uncertainty about expected profits, information asymmetries and market inefficiencies. This article uses the example of the price information and marketing service ...

This paper presents a scalable digital learning system that can store and provide Web access to digital contents from voluntaries, teachers, and institutions that lack resources or expertise to offer classes over the Internet. We use the server-cluster architecture as a way to create scalable and highly available solutions. However, hosting a variety of contents from different owners on such a ...

This paper presents a framework for analysing the role of regional headquarters in the globalisation strategies of transnational corporations (TNCs). Drawing upon a theoretical gap in existing urban studies and international business literature, we argue that the triadisation and regionalisation of TNC activities increase the demand for control and co-ordination functions previously performed b...

The internationalization of R&D network is a recent phenomenon. In this knowledgebased environment, the driving forces for this phenomenon are digitization, the internet, and high-speed data networks that are keys to address many of the operational issues from design to logistics and distribution. From the other direction to surviving in the highly competitive industry, requires strategies to c...

This paper presents a synthesis of the main theoretical and empirical contributions that analyse production choices of farm households living and operating in developing countries. The review is particularly concerned with recent micro-economic contributions that highlight the trade-off farm households typically face, between full-income risk and expected return, while making production decisio...

—The scope of the existing literatures about loss firms includes the value relevance of accounting earnings, the heterogeneity of the value of the loss companies, the value drivers and driving mechanism of the loss corporations and the relation between the loss reversibility and the value of the loss corporations. They found some perspectives and experiences which will benefit the valuation of ...

Under low carbon economy environment, as the pioneer of implementing low carbon economy, corporations have to follow current tendency, change ideas, and take their social responsibility actively, so as to win new competitiveness and achieve sustainable development per se. Firstly, we illustrate the positive influence of low carbon economy on corporate social responsibility through elaborating t...

Despite inpatriates’ growing importance for the scope of international business, research on this specific group of international assignees transferred to the corporate headquarters (HQ) of multinational corporations (MNCs) still remains in its infancy. Due to this research gap a qualitative approach to the analysis of inpatriates’ experiences was selected to uncover directions for subsequent r...