An oration: delivered before the officers of the militia, and members of the volunteer companies of Boston and the vicinity, on the Fourth of July, 1832. At their request.

Mode of access: Internet.

Among the world's peacemakers, an epitome of the Interparliamentary union; with sketches of eminent members of this international house of representatives and of progressive people who are promoting the plan for permanent peace which this union of lawmakers has espoused,

Reprinted, in part, from articles in the Independent, the Outlook and various American newspapers.

Crime and secrecy, the use of offshore banks and companies : hearings before the Permanent Subcommittee on Investigations of the Committee on Governmental Affairs, United States Senate, Ninety-eighth Congress, first session, March 15, 16, and May 24, 1983.

Photocopy.

Investigation into small business investment companies : hearings before the Permanent Subcommittee on Investigations of the Committee on Government Operations. United States Senate.

Pt. 2 has subtitle: "Ninetieth Congress, first session, pursuant to Senate Resolution 53, 90th Congress. Apr. 12, 1967. Including index.

The aldermen of the city of London temp. Henry III.-1908. With notes on the parliamentary representation of the city, the aldermen and the livery companies, the aldermanic veto, aldermanic baronets and knights, etc.,

Vol. II has title: The aldermen of the city of London temp. Henry III.-1912.

Proceedings of the Missouri Bar Association in convention assembled, at Kansas City, Mo., Dec. 29th, 1880. Constitution and by-laws, list of delegates, election of officers, permanent committee, list of enrolled members

Mode of access: Internet.

The impact of the language barrier on the management of multinational companies : a case study and survey, based exploration of the impact of the language barrier on the strategies, policies and systems by which multinational companies manage their subsidaries

The thesis begins with a conceptual model of the way that language diversity affects the strategies, organisation and subsidiary control policies of multinational companies. The model is based solely on the researcher'’ personal experience of working in a variety of international management roles, but in Chapter 2 a wide-ranging review of related academic literature finds evidence to support the key ideas. The model is developed as a series of propositions which are tested in a comparative case study, refined and then re-tested in a global survey of multinational subsidiaries. The principal findings of the empirical phases of the thesis endorse the main tenets of the model: - That language difference between parent and subsidiary will impair communication, create mistrust and impede relationship development. - That subsequently the feelings of uncertainty, suspicion and mistrust will influence the decisions taken by the parent company. - They will have heightened sensitivity to language issues and will implement policies to manage language differences. - They will adopt low-risk strategies in host countries where they are concerned about language difference. - They will use organisational and manpower strategies to minimise the consequences and risks of the communications problems with the subsidiary. - As a consequence the level of integration and knowledge flow between parent and subsidiary will be curtailed. - They will adopt styles of control that depend least on their ability to communicate with their subsidiary. Although there is adequate support for all of the above conclusions, on some key points the evidence of the Case Studies and Survey is contradictory. The thesis, therefore, closes with an agenda for further research that would address these inconsistencies.

Transferring knowledge of manufacturing techniques in multinational corporations:preliminary findings

With the growth of the multinational corporation (MNC) has come the need to understand how parent companies transfer knowledge to, and manage the operations of, their subsidiaries. This is of particular interest to manufacturing companies transferring their operations overseas. Japanese companies in particular have been pioneering in this regard, with techniques such as the Toyota Production System (TPS) for transferring the ethos of Japanese manufacturing and maintaining quality and control in overseas subsidiaries. A great deal has been written about the process of transferring Japanese manufacturing techniques, but much less is understood about how the subsidiaries themselves, which are required to make use of such techniques, actually acquire and incorporate them into their operations. The research on which this paper is based therefore examines how, from the perspective of the subsidiary, knowledge of manufacturing techniques is transferred from the parent company. There is clearly a need to take a practice-based view to understanding how the local managers and operatives incorporate knowledge about manufacturing techniques into their working practices. In-depth qualitative research was, therefore, conducted in the subsidiary of a Japanese multinational, Denso Corporation, involving three main manufacturing initiatives (or philosophies), namely ‘TPS’, ‘TPM’ and ‘TS’. The case data were derived from 52 in-depth interviews with project members, moderate participant observations, and documentations. The aim of this paper is to present the preliminary findings from the case analyses. The research contributes to our understanding of knowledge transfer in relation to the circumstances of the selection between adaptation and replication of knowledge in the subsidiary from its parent. In particular this understanding relates to transfer across different flows and levels in the organisational hierarchy, how the whole process is managed, and also how modification takes place.

A multinacionális vállalatok szerepe a hazai klaszterekben (Roles of multinational enterprises in the Hungarian clusters)

A cikk azt a kérdést vizsgálja, hogy milyen szerepet töltenek be a multinacionális vállalatok leányvállalatai a hazai klaszterekben, milyen a kapcsolatuk a klasztertag kis- és középvállalatokkal többek között a közös innovációban, a tudásközvetítésben, a klaszterek reputációjának növelésében. A felderítő kutatás a témát a hazai klaszterfejlesztési program, a Pólus Program által életre hívott három, úgynevezett akkreditált klaszter menedzsereivel, a klasztertag multinacionális vállalatok (MNV-k) hazai leányvállalatainak képviselőivel és a klasztertag KKV-k vezetőivel készült interjúk alapján mutatja be. A téma relevanciáját a program által potenciálisan indukált együttműködési folyamatok adják, mivel a klaszterfejlesztési pályázati konstrukciók úgy lettek kialakítva, hogy a klasztertag KKV-knak érdemes legyen nagyvállalatot is bevonniuk a közös innovációs és kutatás-fejlesztési projektekbe. A kutatási eredmények alapján az MNV leányvállalatainak leginkább a globális trendek és standardok klaszterbeli elterjesztésében van meghatározó szerepük, illetve a KKV-k és leányvállalatok közötti üzleti kapcsolatok alakításában kiemelt szerepe van a klasztermenedzsment szervezet tevékenységének. / === / The paper focuses on the topic which deals with the role of subsidiaries of multinational companies (MNC’s) in Hungarian industrial clusters in the fields of common innovation, knowledge transfer, and increasing the cluster’s reputation. The findings of the paper are based on an explorative research. Interviews were made with cluster managers, representatives of MNC’s subsidiaries, leaders of small and medium size (SME’s) enterprises operating in three accredited clusters created by the Hungarian cluster development program, the Pole Program. The relevance of the topic is given by the Program, which has induced potential cooperation between MNC’s subsidiaries and domestic SME’s in cluster environment in a way so the members of the cluster – SME’s and subsidiaries – were driven to cooperate in common innovation and R+D projects. The author’s research results suggest that MNC’s subsidiaries in Hungarian clusters seem to play a key role in the dissemination of global industrial trends and standards between the cluster members. The national cluster management organization can also play a decisive role in shaping business relationship between MNC’s and SME’s.

An Analysis on the Decline in the Authoritative Powers of the Papacy and its Application to Challenges to Authoritative Powers Faced By the Permanent Membership of the UN Security Council

The organizational authority of the Papacy in the Roman Catholic Church and the permanent membership of the UN Security Council are unique from institutions that are commonly compared with the UN, like the Concert of Europe and the League of Nations, in that these institutional organs possessed strong authoritative and veto powers. Both organs also owe their strong authority during their founding to a need for stability: The Papacy after the crippling of Western Roman Empire and the P-5 to deal with the insecurities of the post-WWII world. While the P-5 still possesses similar authoritative powers within the Council as it did after WWII, the historical authoritative powers of the Papacy within the Church was debilitated to such a degree that by the time of the Reformation in Europe, condemnations of practices within the Church itself were not effective. This paper will analyze major challenges to the authoritative powers of the Papacy, from the crowning of Charlemagne to the beginning of the Reformation, and compare the analysis to challenges affecting the authoritative powers of the P-5 since its creation. From research conducted thus far, I hypothesize that common themes affecting the authoritative powers of the P-5 and the Papacy would include: major changes in the institutions organization (i.e. the Avignon Papacy and Japan’s bid to become a permanent member); the decline in power of actors supporting the institutional organ (i.e. the Holy Roman Empire and the P-5 members); and ideological clashes affecting the institution’s normative power (i.e. the Great Western Schism and Cold War politics).

An Analysis on the Decline in the Authoritative Powers of the Papacy and its Application to Challenges to Authoritative Powers Faced By the Permanent Membership of the UN Security Council

The organizational authority of the Papacy in the Roman Catholic Church and the permanent membership of the UN Security Council are unique from institutions that are commonly compared with the UN, like the Concert of Europe and the League of Nations, in that these institutional organs possessed strong authoritative and veto powers. Both organs also owe their strong authority during their founding to a need for stability: The Papacy after the crippling of Western Roman Empire and the P-5 to deal with the insecurities of the post-WWII world. While the P-5 still possesses similar authoritative powers within the Council as it did after WWII, the historical authoritative powers of the Papacy within the Church was debilitated to such a degree that by the time of the Reformation in Europe, condemnations of practices within the Church itself were not effective. This paper will analyze major challenges to the authoritative powers of the Papacy, from the crowning of Charlemagne to the beginning of the Reformation, and compare the analysis to challenges affecting the authoritative powers of the P-5 since its creation. From research conducted thus far, I hypothesize that common themes affecting the authoritative powers of the P-5 and the Papacy would include: major changes in the institutions organization (i.e. the Avignon Papacy and Japan’s bid to become a permanent member); the decline in power of actors supporting the institutional organ (i.e. the Holy Roman Empire and the P-5 members); and ideological clashes affecting the institution’s normative power (i.e. the Great Western Schism and Cold War politics).

Effects of IFRS adoption on the financial statements of Nigerian listed entities: the case of oil and gas companies

On 28 July 2010, the Nigerian Federal Executive Council approved January 1, 2012 as the effective date for the convergence of Nigerian Statement of Accounting Standards (SAS) or Nigerian GAAP (NG-GAAP) with International Financial Reporting Standards (IFRS). By this pronouncement, all publicly listed companies and significant public interest entities in Nigeria were statutorily required to issue IFRS based financial statements for the year ended December, 2012. This study investigates the impact of the adoption of IFRS on the financial statements of Nigerian listed Oil and Gas entities using six years of data which covers three years before and three years after IFRS adoption in Nigeria and other African countries. First, the study evaluates the impact of IFRS adoption on the Exploration and Evaluation (E&E) expenditures of listed Oil and Gas companies. Second, it examines the impact of IFRS adoption on the provision for decommissioning of Oil and Gas installations and environmental rehabilitation expenditures. Third, the study analyses the impact of the adoption of IFRS on the average daily Crude Oil production cost per Barrel. Fourth, it examines the extent to which the adoption and implementation of IFRS affects the Key Performance Indicators (KPIs) of listed Oil and Gas companies. The study further explores the impact of IFRS adoption on the contractual relationships between Nigerian Government and Oil and Gas companies in terms of Joint Ventures (JVs) and Production Sharing Contracts (PSCs) as it relates to taxes, royalties, bonuses and Profit Oil Split. A Paired Samples t-test, Wilcoxon Signed Rank test and Gray’s (Gray, 1980) Index of Conservatism analyses were conducted simultaneously where the accounting numbers, financial ratios and industry specific performance measures of GAAP and IFRS were computed and analysed and the significance of the differences of the mean, median and Conservatism Index values were compared before and after IFRS adoption. Questionnaires were then administered to the key stakeholders in the adoption and implementation of IFRS and the responses collated and analysed. The results of the analyses reveal that most of the accounting numbers, financial ratios and industry specific performance measures examined changed significantly as a result of the transition from GAAP to IFRS. The E&E expenditures and the mean cost of Crude Oil production per barrel of Oil and Gas companies increased significantly. The GAAP values of inventories, GPM, ROA, Equity and TA were also significantly different from the IFRS values. However, the differences in the provision for decommissioning expenditures were not statistically significant. Gray’s (Gray, 1980) Conservatism Index shows that Oil and Gas companies were more conservative under GAAP when compared to the IFRS regime. The Questionnaire analyses reveal that IFRS based financial statements are of higher quality, easier to prepare and present to management and easier to compare among competitors across the Oil and Gas sector but slightly more difficult to audit compared to GAAP based financial statements. To my knowledge, this is the first empirical research to investigate the impact of IFRS adoption on the financial statements of listed Oil and Gas companies. The study will therefore make an enormous contribution to academic literature and body of knowledge and void the existing knowledge gap regarding the impact and implications of IFRS adoption on the financial statements of Oil and Gas companies.

Adapting to a team of host culture domination: Experiences of Finnish and British expatriates

International teams are permanent features of the global market, and multinational companies cannot ignore them. This thesis discusses an individual’s adaptation to a team of host culture domination by looking at the experiences of Finnish and British expatriates. The research question is: How does a foreigner adapt to a Finnish-British team where all the other members are from the local culture? The theoretical framework of this thesis consists of theories on multicultural teamwork and Finnish and British cultures. Based on theories, the impact of diversity on teamwork and whether it improves or deteriorates a team’s performance is unclear but the idea of multicultural teams is not just to live with cultural differences but to use and benefit of them. The main differences between Finnish and British cultures are in management styles and level of hierarchy. Still, these two cultures seem to be very similar. This is a qualitative study and expert interviews were used as a method for data collection. The results of the empirical research showed that Finns and Brits have differences in decision-making, level of hierarchy and communication. None of the informants saw the challenges that they have faced to result from being the only representative of a foreign culture – they only perceived them resulting from the characteristics of the host culture. In addition, all the informants had to change their habits and behaviour in the host culture in order to fit into the new culture and to become a part of the team. However, all the informants saw advantages in cross-cultural teams. Based on this thesis, team members from the host culture do not value cultural differences and they seem to be an issue only for the team member from the minority culture. It seems that a Finn or a Brit adapts to a Finnish-British team where the host culture dominates by changing their own behaviour in order to become a part of the team – even though people often see their own culture’s methods and habits as the right ones. Finnish and British cultures seem to be similar in fundamental issues like views and attitudes, which could mean that it is fairly easy for a Finn to get used to working in a British team and vice versa. Even though there are many challenges in cross-cultural and bi-cultural teams, there are even more advantages.

[lean Production And Psychosocial Risks: The Case Of A Multinational Merger In A Metallurgical Company In Brazil].

This study focused on the method known as lean production as a work-related psychosocial risk factor in a Brazilian multinational auto parts company after its merger with other multinational companies. The authors conducted a qualitative analysis of two time points: the first using on-site observation and key interviews with managers and workers during implementation of lean production in 1996; the second, 16 years later, comparing data from a document search in labor inspection records from the Ministry of Labor and Employment and legal proceedings initiated by the Office of the Public Prosecutor for Labor Affairs. The merger led to layoffs, replacements, and an increase in the workday. A class action suit was filed on grounds of aggravated working conditions. The new production model led to psychosocial risks that increased the need for workers' health precautions when changes in the production process introduced new and increased risks of physical and mental illnesses.