IRS examination data reveal an effective administration of Section 482 regulations : report to the Associate Commissioner (Operations) /

Mode of access: Internet.

State Quarterly Economic Developments

Vols. for "Interagency agreement numbers 7031, 7046, 7075, etc." prepared by: The Regional Economic Analysis Division, Bureau of Economic Analysis

Innovation and internationalization of Latin American services

Innovation and internationalization in services are key drivers of structural transformation, productivity growth and overall economic performance in Latin America. The services sector accounts for two thirds of the region’s GDP and provides over 60% of its employment. These shares are higher than in other developing regions, but still lower than in countries with higher levels of per capita income. The spread of information and communication technologies in Latin America over the past three decades has vastly enhanced both the tradability of services and the sector’s propensity to innovate. Long considered unrelated processes, both internationalization and innovation are today widely recognized as key and complementary sources of firm-level competitiveness and human capital enhancement. The advent of many novel types of business and consumer services is furthermore a key factor in the rising insertion of Latin American firms in regional and global value chains and transnational production networks, which are now the predominant form of organization of international production and trade. This volume explores three different levels of interaction between internationalization and innovation in the services sector in Latin America. Part I analyses the role of services in manufacturing and other sectors’ global value chains from a theoretical perspective, drawing on the experiences of Brazil and Mexico. Part II reviews innovation and internationalization policies and their effects on the performance of the services sector. Part III presents a series of case studies on innovation and internationalization linkages in Brazil, Chile, Costa Rica and Mexico. The book concludes that, in order for Latin American countries and firms to upgrade into services value chains, public and private initiatives must generate a host of regional public goods —enhanced investment climates, supply of skills, greater access to finance, improved protection of intellectual property, better value appropriation, enhanced efforts at standardization and quality certification— to strengthen the links between innovation and internationalization.

New descriptions and understandings of internationalisation: A tale of knowledge-intensive SMEs

This research seeks to generate and foster new descriptions and understandings of processes underlying the internationalisation experienced by small- and medium-sized, knowledge-intensive enterprises. The longitudinal study centres on the growth and internationalisation of a cluster of small- and medium-sized enterprises (SMEs) in the most southern state of Australia, of which a number were 'bom global.' It draws on both retrospective data such as corporate archives, as well as observations and interviews as events unfolded over a period of eighteen months to garner insights into processes underlying the SMEs' internationalisation. The approach to inquiry is influenced by an epistemology of social constructionism, interpretive narrative, sensemaking and dramaturgical theoretical perspectives, and elements of cultural anthropology. Exploratory in the early stages, a funnel approach characteristic of ethnographic enquiry was used whereby the study became progressively focused over time. The extended period of fieldwork led to observations and interpretations that cast the retrospective data in new light, and the use of the construct 'legitimacy' as a lens through which to view activities and events infusing the firms' internationalisation. A generic narrative scheme that offers a temporal ordering of actions, context and meaning attributions in relation to legitimation behaviours and internationalisation processes is developed. This narrative scheme is then used to garner a deeper understanding of three activities that were central to the firms' internationalisation over time: the choice of geographic export markets, strategic participation in international standard-setting committees, and portfolio entrepreneurship. In addition, the study offers a rich story of the growth and internationalisation of the cluster of knowledge-intensive SMEs. The tale of growth and internationalisation pursued by the cluster of knowledgeintensive SMEs spans the period from 1975 to mid 1997, and may prove a useful resource for the theorising of others.

Human resource development for inclusive procurement by intermediation:a situated learning theory application

This paper fills an important gap in the human resource development (HRD) literature by considering the role that NGO intermediation initiatives can play in bringing together and developing corporate procurement officials (CPOs) and ethnic minority business owner-managers (EMBOs) supplying goods and services. It has been suggested that such initiatives hold great promise in helping ethnic minority businesses escape from their disadvantageous sectoral concentration in the UK. Using situated learning theory as an application lens, the main aim of this paper is to demonstrate how nurturing communities of practice of CPOs and EMBOs and facilitating their interaction can help their professional development and their approaches to procuring and supplying, respectively. The paper reports on the authors' experience with an action research programme encompassing two intermediation initiatives of this kind. The lessons drawn from this study are useful for all those concerned with HRD for inclusive procurement; intermediaries promoting inclusive procurement, large procurers who are willing to engage with supplier diversity and ethnic minority suppliers who wish to access corporate procurement systems and 'break-out'. © 2013 Taylor & Francis.

How market information is transformed into marketing knowledge?

In the future, competitors will have more and more opportunities to buy the same information; therefore the companies’ competitiveness will not primarily depend on how much information they possess, but rather on how they can “translate” it to their own language. This study aims to examine those factors that have the most significant impact on the degree to which market studies are utilised by companies. Most of the work in this area has studied the use of information in strategic decisions a priori. This paper — while reflecting on the findings of research on organisational theories of information processing — aims to bridge this gap. It proposes and tests a new conceptual framework that examines the use of managerial market research information in decision-making and knowledge creation within one single model. Collected survey data, including all the top-income business enterprises in Hungary indicate that market research findings are efficiently incorporated into the marketing information system only if the marketing manager has trust in the researcher, and believes that the market study is of high quality. Decision-makers are more likely to learn from market studies facilitating the resolution of some specific problem than descriptive studies of a more general nature.

Ann Mentor, owner of P.R. Firm in New York

General note: Title and date provided by Bettye Lane.

Women's bank

General note: Title and date provided by Bettye Lane.

A influência política na gestão das empresas estatais à luz do direito fundamental à boa administração e da governança corporativa e pública

This study is dedicated to explain the extent to which political influence in the management of state-owned enterprises can be considered legitimate in the light of the fundamental right to good governance and corporate and public governance, for which was undertaken bibliographical and documentary research guided by the deductive method of work, in which were investigated and presented concepts and issues relating to the State, Government, politics, Public Administration, constitutional principles of Public Administration, the fundamental right to good administration, corporate and public governance and state enterprises. Based on the assumptions found in the works and consulted laws it was possible to conclude that the political influence in state-owned enterprises management can be considered legitimate in the light of the fundamental right to good governance if it promotes the public interest and the public purposes achievement, effectively, efficiently and if it preserves the citizens' rights and the principles and rules that make up the legal framework for public administration; and can be considered legitimate in the light of corporate and public governance to the extent that, in a transparent manner and according to the relevant rules, it seeks not the private benefit of politicians, but to promote the public interest or, in other words, the increase of public value produced by them, while protecting and guaranteeing the rights of its stakeholders and shareholders.

Portfolios, departments and agencies : tinkering with the machinery-of-government map

Modelo de negocio para una aplicación interactiva móvil de publicidad de locales comerciales en centros comerciales de la ciudad de Medellín

Este documento contiene los resultados de una investigación para estructurar un modelo de negocio para una aplicación interactiva móvil de publicidad para locales comerciales de los centros comerciales de la ciudad de Medellín -- Una vez identificadas las necesidades de los clientes de los centros comerciales de ubicarse dentro de los mismos y de acceder a información de interés, como ubicación de baños, seguridad, etc., desde su teléfono celular, surge también la oportunidad de ofrecer publicidad digital móvil a los locales comerciales para que puedan atraer a sus consumidores, tras informar de las promociones, eventos y ofertas que tienen para sus clientes -- Esto se resolvió con un modelo de negocio construido según la metodología Lean Startup de Eric Ries y con la ayuda del lienzo Canvas de Alex Osterwalder, en el que se analizan el segmento de clientes, la propuesta de valor por entregar a usuarios, la monetización del negocio, los recursos necesarios para su consecución, las alianzas clave y demás ítems que hicieron posible una investigación de mercado profunda, que se vio plasmada en una aplicación móvil de publicidad digital que integra las características del modelo de negocio realizado -- Con la ayuda de Ruta N y de NXTPLabs e investigación realizada por el autor se analizaron los conceptos básicos de estrategia, modelo de negocio y tipos y herramientas aplicables al proyecto; también se acudió a investigación cualitativa a través de entrevistas y encuestas a los actores más significativos del modelo de negocio como son usuarios, locales comerciales, centros comerciales, mentores entre otros, que supieron compartir su experiencia para lograr los objetivos del presente trabajo de grado

An examination of factors that influence entrepreneurial intention of high school students in Kenya

Abstract Considerable research has been carried out on entrepreneurship in efforts to understand its incidence in order to influence and maximize its benefits. Essentially, researchers and policy makers have sought to understand the link between individuals and business creation: Why some people start businesses while others do not. The research indicates that personality traits, individual background factors and association of entrepreneurship with career choice and small business enterprises, cannot sufficiently explain entrepreneurship. It is recognized that entrepreneurship is an intentional process and based on Ajzen’s Theory of Planned Behavior, the most defining characteristic of entrepreneurship is the intention to start a business. The purpose of this study was, therefore, to examine factors that influence entrepreneurial intention in high school students in Kenya. Specifically, the study aimed at determining if there were relationships between the perceptions of desirability, and feasibility of entrepreneurship with entrepreneurial intention of the students, identifying any difference in these perceptions with students of different backgrounds, and developing a model to predict entrepreneurship in the students. The study, therefore, tested how well Ajzen’s Theory of Planned Behavior applied in the Kenyan situation. A questionnaire was developed and administered to 969 final year high school students at a critical important point in their career decision making. Participants were selected using a combined convenience and random sampling technique, considering gender, rural/urban location, cost, and accessibility. Survey was the major method of data collection. Data analysis methods included descriptive statistics, correlation, ANOVA, factor analysis, effect size, and regression analysis. iii The findings of this study corroborate results from past studies. Attitudes are found to influence intention, and the attitudes to be moderated by individual background factors. Perceived personal desirability of entrepreneurship was found to have the greatest influence on entrepreneurial intention and perceived feasibility the lowest. The study findings also showed that perceived social desirability and feasibility of entrepreneurship contributed to perception of personal desirability, and that the background factors, including gender and prior experience, influenced entrepreneurial intention both directly and indirectly. In addition, based on the literature reviewed, the study finds that entrepreneurship promotion requires reduction of the high small business mortality rate and creation of both entrepreneurs and entrepreneurial opportunities (Kruger, 2000; Shane & Venkataraman, 2000). These findings have theoretical and practical implications for researchers, policy makers, teachers, and other entrepreneurship practitioners in Kenya.