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Displaying results 1 to 16 of 16.

  1. Frères ennemis :
    the French in American literature, Americans in French literature /
    Author: Cloonan, William,
    Published: 2018.
    Publisher:  Liverpool University Press,, Liverpool :

    Frères Ennemis focuses on Franco-American tensions as portrayed in works of literature from approximately the mid-nineteenth-century to the present. An Introduction is followed by nine chapters, each focused on a French or American literary text... more

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    Freie Universität Berlin, Universitätsbibliothek, Zentralbibliothek
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    Frères Ennemis focuses on Franco-American tensions as portrayed in works of literature from approximately the mid-nineteenth-century to the present. An Introduction is followed by nine chapters, each focused on a French or American literary text which shows the evolution/devolution of the relations between the two nations at a particular point in time. While the heart of the analysis consists of close textual readings, social, cultural and political contexts are introduced to provide a better understanding of the historical reality influencing the individual novels, a reality to which these novels are also responding. Chapters One through Five, covering a period from the mid-1870s to the end of the Cold War, discuss significant aspects of the often fraught relationship from the theoretical perspective of Roland Barthes' theory of modern myth, described in his Mythologies. Barthes' theory helps situate Franco-American tensions in a paradigmatic structure, while at the same time it is supple enough to allow for shifts and reversals within the paradigm. Subsequent chapters explore new French attitudes toward the powerful, potentially dominant influence of American culture on French life. In these sections I argue that recent French fiction displays more openness to the American experience than has existed in the past, and as such contrasts with the more static American approach to French culture.

     
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    Source: Philologische Bibliothek, FU Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 1-78962-910-1; 1-78694-935-0
    Other identifier:
    Series: Liverpool scholarship online
    Subjects: American fiction; American fiction; French fiction; French fiction
    Other subjects: French literature; Expatriates; Roland Barthes; Donald Trump; Paradigm; ciné-roman; Cold War; Close reading; American consumerism; Urban colonization; Mythologies; Theme park
    Scope: 1 online resource (xiii, 299 pages) :, digital, PDF file(s).
    Notes:

    Title from publisher's bibliographic system (viewed on 15 Jan 2020).

    Includes bibliographical references and index.

    The creation of the American in Paris: the American -- The splendor and misery of the American scientist: L'Ève future -- The American woman and the invention of Paris: The Custom of the Country -- The expatriate idyll: The Sun Also Rises -- Truths and delusions: the Cold War in Les Mandarins -- Embracing American culture: Cherokee -- An American Excursion into French fiction: The Book of Illusions -- Rerouting: Ça n'existe pas l'Amérique -- L'Américaine in Paris: Le Divorce.
  2. Wirtschaftswunder in der Wüste
    Strategien für langfristigen Erfolg in den Golfstaaten
    Author: Hecht-El Minshawi, Béatrice
    Published: 2007
    Publisher:  Redline Wirtschaft, Heidelberg

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    Rheinisch-Westfälische TH, Geographisches Institut, Bibliothek
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    608:6260-55
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    Hochschule Bochum, Hochschulbibliothek
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    Content information
    Source: Union catalogues
    Language: German
    Media type: Book
    ISBN: 9783636014214; 3636014218
    Other identifier:
    9783636014214
    DDC Categories: 650
    Subjects: Interkulturelles Management; Interkulturelle Kompetenz
    Other subjects: Arabien; Bahrain; Expatriates; Irak; Iran; Islam; Katar; Kuwait; Muslime; Oman; Orient; Saudi-Arabien; Vereinigte Arabische Emirate
    Scope: 184 S., Ill., 22 cm
  3. Wirtschaftswunder in der Wüste
    Strategien für langfristigen Erfolg in den Golfstaaten
    Author: Hecht-El Minshawi, Béatrice
    Published: 2007
    Publisher:  Redline Wirtschaft, Heidelberg

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    Hochschule Albstadt-Sigmaringen, Bibliothek Albstadt
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  4. Voting from abroad
    assessing the impact of local turnout on migrants' voting behavior
    Author: Dev, Divya; Poblete-Cazenave, Rubén; Toppeta, Alessandro
    Published: [2021]
    Publisher:  Tinbergen Institute, Amsterdam, The Netherlands

    Over 150 countries allow expatriate citizens to vote in their country of origin. Yet, little is known about their voting behavior and how this is affected by host countries. Using unique micro-data on Chilean expatriates living in Europe, we study... more

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    Over 150 countries allow expatriate citizens to vote in their country of origin. Yet, little is known about their voting behavior and how this is affected by host countries. Using unique micro-data on Chilean expatriates living in Europe, we study how the host country's turnout affects expatriates' electoral participation in the 2017 Chilean Presidential election. We focus on the 2014 European Parliament election turnout in the district of the Chilean's geocoded residence and exploit local transitory shocks to the cost of voting given by the rainfall on the day of the election. We find that migrants living in areas with higher political participation have lower engagement with their home country politics. A 1 percentage point increase in the host country's turnout decreases the electoral participation of Chilean expatriates by nearly 1 percentage point. The effects are stronger for young Chileans and those living in small communities, and in localities more welcoming to migrants. This suggests that integration into their local environment seems to play an important role on shaping political preferences.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/248771
    Series: Array ; TI 2021, 087
    Subjects: Migration; Elections; Voting; Turnout; Expatriates; Rainfall
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  5. Inklusiv und exklusiv? Inklusion an einer Deutschen Auslandsschule
    Author: Ließneck, Julia
    Published: 2020
    Publisher:  Ergon – ein Verlag in der Nomos Verlagsgesellschaft, Baden-Baden

    Wie ist Inklusion an einer Deutschen Auslandsschule umzusetzen – in einer notwendig exklusiven Schulform, die Kinder aus international mobilen Expatfamilien ausbildet und unter den besonderen Bedingungen des Gastlandes agiert? Woran muss man sich... more

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    Wie ist Inklusion an einer Deutschen Auslandsschule umzusetzen – in einer notwendig exklusiven Schulform, die Kinder aus international mobilen Expatfamilien ausbildet und unter den besonderen Bedingungen des Gastlandes agiert? Woran muss man sich gesetzlich wie gesellschaftlich orientieren? Welche Notwendigkeiten, Potentiale und Probleme inklusiver Praxis zeigen sich? Welche Ressourcen und Unterstützung benötigt die Schule, intern wie extern? Welche grundsätzlichen Kontroversen der Inklusion werden am Sonderfall Auslandsschule deutlich? Diesen Fragen ging die Autorin in einer dreijährigen Studie an einer Deutschen Auslandsschule nach. Die Ergebnisse und das daraus resultierende Konzept beschreibt sie lebens- und praxisnah. How can inclusivity be implemented in a German international school, a necessarily exclusive type of school which educates children from international expat families and operates according to the particular conditions in the host country? What laws and social conventions have to be taken into account? In terms of inclusivity in practice, which necessities, opportunities and problems can arise? What resources and support does the school need, both internally and externally? Which fundamental controversies relating to inclusivity will present themselves in the special case of an international school? The author addressed these questions during a three-year study at an international school in Germany. In this book, she describes her findings and her concept for inclusivity at such a school both realistically and practically.

     
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Dissertation
    Format: Online
    ISBN: 9783956507304
    Other identifier:
    RVK Categories: DT 1420
    Edition: 1. Auflage
    Series: Erziehung, Schule, Gesellschaft ; Band 87
    Array
    Subjects: Mobilität; Expatriates; Internationalität; inklusive Pädagogik; Auslandsschulwesen; internationale Bildung; globale Bildung; globale Kindheit; Schulmilieu; Lebenslagenorientierung; Inklusionskritik; inklusive Schulentwicklung; Schule; Inklusion; Ressourcen; inclusion; school; resources; Auslandsschule; Deutsche Auslandsschule; inklusive Praxis; Kontroversen; controversies; German school abroad; inclusive practice; school abroad
    Scope: 1 Online-Ressource (448 Seiten)
    Notes:

    Dissertation, Universität Jena, 2020
  6. Do Japanese expatriates matter for foreign subsidiary performance?
    a role-based analysis of three-wave panel data
    Author: Edman, Jesper; Takeuchi, Riki
    Published: [2021]
    Publisher:  RIETI, [Tokyo, Japan]

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    Keine Rechte
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: RIETI discussion paper series ; 21-E, 046 (June 2021)
    Subjects: Expatriates; Multinational Enterprise; Subsidiary performance; Nationalism
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  7. Sprache und Interkulturalität in der digitalen Welt/Language and Interculturality in the Digital World
    Contributor: Lietz, Roman (Herausgeber); Mendes de Oliveira, Milene (Herausgeber); Conti, Luisa (Herausgeber); Lenehan, Fergal (Herausgeber)
    Published: 2023
    Publisher:  Peter Lang Verlag, Berlin

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    Source: Union catalogues
    Contributor: Lietz, Roman (Herausgeber); Mendes de Oliveira, Milene (Herausgeber); Conti, Luisa (Herausgeber); Lenehan, Fergal (Herausgeber)
    Language: German
    Media type: Ebook
    Format: Online
    ISBN: 9783631881323
    Other identifier:
    9783631881323
    Series: FORUM ANGEWANDTE LINGUISTIK – F.A.L. ; 70
    Subjects: Interkulturalität; Digitalisierung; Neue Medien; Kulturkontakt
    Other subjects: (Produktform)Electronic book text; (BISAC Subject Heading)EDU000000: EDUCATION / General; (BISAC Subject Heading)FOR000000: FOREIGN LANGUAGE STUDY / General; (BISAC Subject Heading)LAN000000: LANGUAGE ARTS & DISCIPLINES / General; (BISAC Subject Heading)POL000000: POLITICAL SCIENCE / General; (BISAC Subject Heading)PSY000000: PSYCHOLOGY / General; (BISAC Subject Heading)SOC002000: SOCIAL SCIENCE / Anthropology / General; (BISAC Subject Heading)SOC026000: SOCIAL SCIENCE / Sociology / General; Postdigitalität;Postdigitality;Digitale Interkulturalität;Digital Interculturality;Europäismus;Europeanism;Macht;Power;Identität;Identity;Positionierung;Positioning;Expatriates;Peer-Feedback;Online-Bewertungen;Online-Reviews;Heimat; LING: Linguistik; (VLB-WN)9560: Sprachwissenschaft, Literaturwissenschaft; (BISAC Subject Heading)ART043000; Postdigitalität; Postdigitality; Digitale Interkulturalität; Digital Interculturality; Europäismus; Europeanism; Macht; Power; Identität; Identity; Positionierung; Positioning; Expatriates; Peer-Feedback; Online-Bewertungen; Online-Reviews; Heimat; (BISAC Subject Heading)ART043000: ART / Business Aspects
    Scope: Online-Ressource, 314 Seiten
  8. Sprache und Interkulturalität in der digitalen Welt
    = Language and interculturality in the digital world
    Contributor: Lietz, Roman (Herausgeber); Mendes de Oliveira, Milene (Herausgeber); Conti, Luisa (Herausgeber); Lenehan, Fergal (Herausgeber)
    Published: [2024]
    Publisher:  Peter Lang, Lausanne

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    Content information
    Source: Union catalogues
    Contributor: Lietz, Roman (Herausgeber); Mendes de Oliveira, Milene (Herausgeber); Conti, Luisa (Herausgeber); Lenehan, Fergal (Herausgeber)
    Language: German; English
    Media type: Book
    Format: Print
    ISBN: 9783631881316; 3631881312
    Other identifier:
    9783631881316
    Series: Forum angewandte Linguistik ; Band 70
    Subjects: Neue Medien; Computerunterstützte Kommunikation; Interkulturalität; Soziolinguistik
    Other subjects: (Produktform)Hardback; (BISAC Subject Heading)ART043000; (BISAC Subject Heading)EDU000000: EDUCATION / General; (BISAC Subject Heading)FOR000000: FOREIGN LANGUAGE STUDY / General; (BISAC Subject Heading)LAN000000: LANGUAGE ARTS & DISCIPLINES / General; (BISAC Subject Heading)POL000000: POLITICAL SCIENCE / General; (BISAC Subject Heading)PSY000000: PSYCHOLOGY / General; (BISAC Subject Heading)SOC002000: SOCIAL SCIENCE / Anthropology / General; (BISAC Subject Heading)SOC026000: SOCIAL SCIENCE / Sociology / General; Postdigitalität; Postdigitality; Digitale Interkulturalität; Digital Interculturality; Europäismus; Europeanism; Macht; Power; Identität; Identity; Positionierung; Positioning; Expatriates; Peer-Feedback; Online-Bewertungen; Online-Reviews; Heimat; (BISAC Subject Heading)ART043000: ART / Business Aspects; (VLB-WN)1560: Hardcover, Softcover / Sprachwissenschaft, Literaturwissenschaft; Postdigitalität;Postdigitality;Digitale Interkulturalität;Digital Interculturality;Europäismus;Europeanism;Macht;Power;Identität;Identity;Positionierung;Positioning;Expatriates;Peer-Feedback;Online-Bewertungen;Online-Reviews;Heimat
    Scope: 309 Seiten, Illustrationen, 22 cm, 476 g
  9. Global Management: ein Tanz mit den Eisbergen
    klarkommen mit fremden Welten oder: warum ein Auslandsknigge Sie nicht weiterbringt ; ungekürzte Version
    Contributor: Wietasch, Barbara (Mitwirkender); Dem, Julius (Mitwirkender); Wendeborn, Kirsten (Mitwirkender); Meissner, Dirk (Illustrator)
    Published: 2021
    Publisher:  Deutsche Nationalbibliothek, Leipzig

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    Source: Union catalogues
    Contributor: Wietasch, Barbara (Mitwirkender); Dem, Julius (Mitwirkender); Wendeborn, Kirsten (Mitwirkender); Meissner, Dirk (Illustrator)
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    Subjects: Auslandsgeschäft; Kulturkontakt; Kulturelle Identität; Wertordnung; Interkulturelles Verstehen; Interkulturelles Management; Umgangsformen
    Other subjects: (VLB-Produktgruppen)SD500; (VLB-Produktgruppen)TQ500; Expatriates; Management; Fremde Kulturen; Personalmanagement; Auslandsentsendung; Impatriates; Auslandsgeschäft
    Scope: 1 Online-Ressource (6 CDs (ca. 7 Std.))
    Notes:

    Zusätzliches Online-Angebot unter www.tanz-mit-den-eisbergen.com
  10. Kultur in den Vereinigten Arabischen Emiraten und ihre Auswirkungen auf das Management
    Author: El Sauaf, Sandrine
    Published: [2017]
    Publisher:  Springer Gabler, Wiesbaden

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  11. Kultur in den Vereinigten Arabischen Emiraten und ihre Auswirkungen auf das Management
    Author: El Sauaf, Sandrine
    Published: 2017
    Publisher:  Springer Fachmedien Wiesbaden, Wiesbaden

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  12. Global Management: ein Tanz mit den Eisbergen
    klarkommen mit fremden Welten oder: warum ein Auslandsknigge Sie nicht weiterbringt ; ungekürzte Version
    Contributor: Wietasch, Barbara (Mitwirkender); Dem, Julius (Mitwirkender); Wendeborn, Kirsten (Mitwirkender); Meissner, Dirk (Illustrator)
    Published: 2012
    Publisher:  B. Wietasch, [Wien]

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    Source: Union catalogues
    Contributor: Wietasch, Barbara (Mitwirkender); Dem, Julius (Mitwirkender); Wendeborn, Kirsten (Mitwirkender); Meissner, Dirk (Illustrator)
    Language: German
    Media type: Book; Data medium
    ISBN: 9783200028388
    Other identifier:
    9783200028388
    Subjects: Auslandsgeschäft; Kulturkontakt; Kulturelle Identität; Wertordnung; Interkulturelles Verstehen; Interkulturelles Management; Umgangsformen
    Other subjects: (Produktform)CD-ROM; (VLB-Produktgruppen)SD500; (VLB-Produktgruppen)TQ500; Expatriates; Management; Fremde Kulturen; Personalmanagement; Auslandsentsendung; Impatriates; Auslandsgeschäft; (VLB-WN)5975: Audio-CD, Kassette / Sachbücher/Politik, Gesellschaft, Wirtschaft/Betriebswirtschaft, Unternehmen
    Scope: 6 CDs (ca. 7 Std.), 12 cm, in Behältnis 13 x 15 x 3 cm
    Notes:

    Zusätzliches Online-Angebot unter www.tanz-mit-den-eisbergen.com
  13. Die Rolle der deutschen Sprache für die Gruppenidentität von Deutschen im Ausland
    am Beispiel des Vereinslebens in Kuala Lumpur
    Author: Majtanova, Miroslava
    Published: 2015
    Publisher:  Lang-Ed., Frankfurt, M.

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    Source: Union catalogues
    Language: German
    Media type: Dissertation
    Format: Print
    ISBN: 9783631657652; 363165765X
    Other identifier:
    9783631657652
    Series: Duisburger Arbeiten zur Sprach- und Kulturwissenschaft ; Bd. 105
    Subjects: Deutsche; Deutsch; Gruppenidentität
    Other subjects: (Produktform)Hardback; (Zielgruppe)Fachpublikum/ Wissenschaft; (BISAC Subject Heading)FOR009000; (BIC Subject Heading)CFB; (VLB-WN)1563: Hardcover, Softcover / Deutsche Sprachwissenschaft, Deutschsprachige Literaturwissenschaft; Expatriates; deutsche Vereine im Ausland; Makrosoziolinguistik; Malaysia
    Scope: XVI, 238 S., Ill., graph. Darst., 22 cm
    Notes:

    Zugl.: Duisburg, Essen, Univ., Diss., 2014
  14. Inklusiv und exklusiv? Inklusion an einer Deutschen Auslandsschule
    Author: Ließneck, Julia
    Published: 2020
    Publisher:  Ergon – ein Verlag in der Nomos Verlagsgesellschaft, Baden-Baden

    Wie ist Inklusion an einer Deutschen Auslandsschule umzusetzen – in einer notwendig exklusiven Schulform, die Kinder aus international mobilen Expatfamilien ausbildet und unter den besonderen Bedingungen des Gastlandes agiert? Woran muss man sich... more

    Access:
    Verlag (lizenzpflichtig)
    Resolving-System (lizenzpflichtig)

    Location:
    Katholische Hochschule für Sozialwesen Berlin, Bibliothek
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

    Location:
    Universität Potsdam, Universitätsbibliothek
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    Unlimited inter-library loan, copies and loan

     

    Wie ist Inklusion an einer Deutschen Auslandsschule umzusetzen – in einer notwendig exklusiven Schulform, die Kinder aus international mobilen Expatfamilien ausbildet und unter den besonderen Bedingungen des Gastlandes agiert? Woran muss man sich gesetzlich wie gesellschaftlich orientieren? Welche Notwendigkeiten, Potentiale und Probleme inklusiver Praxis zeigen sich? Welche Ressourcen und Unterstützung benötigt die Schule, intern wie extern? Welche grundsätzlichen Kontroversen der Inklusion werden am Sonderfall Auslandsschule deutlich? Diesen Fragen ging die Autorin in einer dreijährigen Studie an einer Deutschen Auslandsschule nach. Die Ergebnisse und das daraus resultierende Konzept beschreibt sie lebens- und praxisnah. How can inclusivity be implemented in a German international school, a necessarily exclusive type of school which educates children from international expat families and operates according to the particular conditions in the host country? What laws and social conventions have to be taken into account? In terms of inclusivity in practice, which necessities, opportunities and problems can arise? What resources and support does the school need, both internally and externally? Which fundamental controversies relating to inclusivity will present themselves in the special case of an international school? The author addressed these questions during a three-year study at an international school in Germany. In this book, she describes her findings and her concept for inclusivity at such a school both realistically and practically.

     
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Dissertation
    Format: Online
    ISBN: 9783956507304
    Other identifier:
    RVK Categories: DT 1420
    Edition: 1. Auflage
    Series: Erziehung, Schule, Gesellschaft ; Band 87
    Array
    Subjects: Mobilität; Expatriates; Internationalität; inklusive Pädagogik; Auslandsschulwesen; internationale Bildung; globale Bildung; globale Kindheit; Schulmilieu; Lebenslagenorientierung; Inklusionskritik; inklusive Schulentwicklung; Schule; Inklusion; Ressourcen; inclusion; school; resources; Auslandsschule; Deutsche Auslandsschule; inklusive Praxis; Kontroversen; controversies; German school abroad; inclusive practice; school abroad
    Scope: 1 Online-Ressource (448 Seiten)
    Notes:

    Dissertation, Universität Jena, 2020
  15. Frères ennemis :
    the French in American literature, Americans in French literature /
    Author: Cloonan, William,
    Published: 2018.
    Publisher:  Liverpool University Press,, Liverpool :

    Frères Ennemis focuses on Franco-American tensions as portrayed in works of literature from approximately the mid-nineteenth-century to the present. An Introduction is followed by nine chapters, each focused on a French or American literary text... more

     

    Frères Ennemis focuses on Franco-American tensions as portrayed in works of literature from approximately the mid-nineteenth-century to the present. An Introduction is followed by nine chapters, each focused on a French or American literary text which shows the evolution/devolution of the relations between the two nations at a particular point in time. While the heart of the analysis consists of close textual readings, social, cultural and political contexts are introduced to provide a better understanding of the historical reality influencing the individual novels, a reality to which these novels are also responding. Chapters One through Five, covering a period from the mid-1870s to the end of the Cold War, discuss significant aspects of the often fraught relationship from the theoretical perspective of Roland Barthes' theory of modern myth, described in his Mythologies. Barthes' theory helps situate Franco-American tensions in a paradigmatic structure, while at the same time it is supple enough to allow for shifts and reversals within the paradigm. Subsequent chapters explore new French attitudes toward the powerful, potentially dominant influence of American culture on French life. In these sections I argue that recent French fiction displays more openness to the American experience than has existed in the past, and as such contrasts with the more static American approach to French culture.

     
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    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 1-78962-910-1; 1-78694-935-0
    Other identifier:
    Series: Liverpool scholarship online
    Subjects: American fiction; American fiction; French fiction; French fiction
    Other subjects: French literature; Expatriates; Roland Barthes; Donald Trump; Paradigm; ciné-roman; Cold War; Close reading; American consumerism; Urban colonization; Mythologies; Theme park
    Scope: 1 online resource (xiii, 299 pages) :, digital, PDF file(s).
    Notes:

    Title from publisher's bibliographic system (viewed on 15 Jan 2020).

    Includes bibliographical references and index.

    The creation of the American in Paris: the American -- The splendor and misery of the American scientist: L'Ève future -- The American woman and the invention of Paris: The Custom of the Country -- The expatriate idyll: The Sun Also Rises -- Truths and delusions: the Cold War in Les Mandarins -- Embracing American culture: Cherokee -- An American Excursion into French fiction: The Book of Illusions -- Rerouting: Ça n'existe pas l'Amérique -- L'Américaine in Paris: Le Divorce.
  16. The impact of taxation on international assignment decisions
    a principal-agent approach
    Author: Martini, Jan Thomas; Niemann, Rainer
    Published: 2013
    Publisher:  Arbeitskreis Quantitative Steuerlehre (arqus), [S.l.]

    In many industries like management consulting, IT consulting, or construction highly qualified employees, i.e., experts or executive managers, have to be assigned to temporary projects. In firms with many employees and various different projects,... more

    Location:
    Staats- und Universitätsbibliothek Bremen
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 103 (145)
    Inter-library loan:
    No inter-library loan

     

    In many industries like management consulting, IT consulting, or construction highly qualified employees, i.e., experts or executive managers, have to be assigned to temporary projects. In firms with many employees and various different projects, this assignment decision involves a complex optimization procedure. Obviously, the employees' productivities in the respective projects are crucial for the employer's optimal assignment decision, but assignment can also be affected by risk-incentive trade-offs. Moreover, taxation can alter the assignment decision, especially if employees are sent abroad as expatriates so that international tax law has to be taken into account. To address these issues simultaneously, we combine a human resource assignment problem with a principal-agent problem of the LEN type. Both wage taxation at the agents' level and corporate taxation at the principal's level are integrated. We show that national tax rules aswell as the methods for avoiding double taxation and the agents' tax characteristics are important determinants for international assignment decisions. The effects of tax rate variations can be ambiguous and depend on whether the exemption method or the credit method are applied, in particular if agents make differing choices of residence. From a tax policy perspective, the exemption method should be preferred because the tax effects are more transparent than under the credit method. Special deductions for incoming expatriates have only little effects on the optimal assignment decision.

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/77935
    Series: Arqus-Diskussionsbeiträge zur quantitativen Steuerlehre ; 145
    Subjects: Assignment; Expatriates; International taxation; Principal-agent model; LEN model
    Scope: Online-Ressource (33 S.), graph. Darst.