International Journal of Commerce and Management: Volume 7 Issue 3/4

SECURITIZATION OF THE BANKERS ACCEPTANCE MARKET

Karl F. Klügel, Mark A. White, Richard M. Osborne

This paper discusses recent developments in asset‐backed financing and proposes a method for securitizing the bankers' acceptance market. It then derives a model for the pricing…

THE TRANSFER PRICING DECISION PROCESS FOR MULTINATIONAL CORPORATIONS

Connie Rae Bateman, Neil C. Herndon, John P. Fraedrich

This paper represents a discussion of transfer pricing (TP). Key factors are identified and propositions developed from tax accounting and other perspectives. Stages of the TP…

PORTFOLIO ASSET ALLOCATION PROCESS: INTERNATIONAL DIVERSIFICATION BY COUNTRY OR BY SECTOR?

Jeanette M. Diamond, Fuad A. Abdullah, Keith A. Olson

Employing cluster analysis techniques, the paper examines the efficacy of international diversification across economic sectors, or the so‐called “bottom‐up approach,” as…

CHARACTERIZING MODE OF ENTRY FOR CANADIAN FOREIGN DIRECT INVESTMENT INTO THE UNITED STATES: 1980 – 1989

Edward R. Bruning, Harry J. Turtle, Kevin Buhr

We examine the entry mode choice for Canadian firms entering the United States (U.S.). Entry options are categorized into three competing modes: mergers and acquisitions; joint…

A CONCEPTUAL FRAMEWORK FOR ALIGNING MANAGERIAL BEHAVIORS WITH CULTURAL WORK VALUES

James Michael, Wagner College

Attempts to transfer Western management theories without considering the host's cultural value system is a prescription for failure. While conceptual frameworks for understanding…

A CROSS‐CULTURAL COMPARISON OF VALUE SYSTEMS OF EGYPTIANS, AMERICANS, AFRICANS AND ARAB EXECUTIVES

Sayed M. Elsayed‐Elkhouly, Richard Buda

This study provides an empirical assessment comparing value systems of Egyptians (n=658), Americans (n=132), Africans (n=43), and Arabs (n=101). In addition, it investigates the…

THE TIFFIN CARRIERS OF BOMBAY, INDIA: AN ORGANIZATIONAL AND LOGISTICAL ANALYSIS

Stephen T. Margulis, Jaideep Motwani, Ashok Kumar

The article describes the tiffin carriers of Bombay (Mumbai), India, who pick‐up and deliver 200,000 hot lunches within a 3‐hour window. This business demonstrates the influence…