Tax Impact on Corporate Income Remittances to and from Japan and the United States

This study examines the combined impact of bilateral tax treaties and domestic tax policies on corporate income remit- tances to and from Japan and thc United States. Thc study calculates the two-way flows of corporate reminanccs between these two coun- tries and 100 other countries. We find very significant differences in the tax treatment by these two countries across bolh remittance methods and countries. The study recommends that both govern- ments seek ways to promote greatcr worldwide uniformity in tax treatment of corporate income remittanccs.     

Functional equivalence in cross-cultural consumer behavior: Gift giving in Japan and the United States

The functional equivalence of products and consumer activities across cultures is a largely unexplored area. Yet, the lack of functional equivalence that exists may suggest the need for modification of some concepts and theories of consumer behavior. The study reported in this paper explores the functional equivalence that exists between U.S. and Japanese consumers in an important consumer activity—gift giving. The results suggest a lack of functional equivalence of this activity and illustrate how researchers should give explicit consideration to this issue in the development and testing of consumer concepts and models.     

Linking JIT strategies and control systems: A comparison of the United States and Japan

Potential blows to US competitiveness by Japanese manufacturers have been instrumental in stimulating interest in the development of manufacturing strategy theory and its importance at the level of competitive strategy. Unfortunately, little substantial empirical research effort has attempted to measure manufacturing strategy and to explore its potential linkages with management control systems in the United States and Japan. This study expands the empirical data base available on this topic by exploring the adoption of just-in-time strategies, and the use of management control systems associated with the implementation of inventory reduction and flexibility initiatives in the United States and Japan.     

Consumer Perceptions of the United States and Japan as Countries of Origin

Country of origin cues ofien trigger global evalua- tions by which consumers infer the presence of quality, performance levels or product attributes that they are unable or unwilling to evalu- ate directly. This premise is used as a basis for this study in which the perceptions held by Malaysian, Taiwanese and Australian consumer samples regarding U.S. and Japanese-produced consumer goods were compared and contrasted. Across each market, Japanese imports were perceived as significantly more desirable along a number of perceptual dimensions. Implications for the strategic promotion and competitive repositioning of U.S. consumer goods within each mar- ket are developed.     

Market Price of Risk: A Comparison among the United States,United Kingdom,Australia and Japan*

This study examines and compares the market price of risk of the S&P 500, FTSE 100, All Ordinaries, and Nikkei 225 markets from 1984 to 2009 in the framework of Intertemporal Capital Asset Pricing Model (ICAPM). We follow the Vector Autoregressive instrumental variable approach in identifying the risk and hedge components of market returns and argue that in the context of market integration, covariance with a world market portfolio is a better measure of market risk than conditional market variance. Evidence is documented in support of using covariance as a risk measure in explaining market risk premiums in the Australian and Japanese markets. CAY, the consumption wealth ratio from the US market is found to be a robust state variable that helps to explain both conditional variance and covariance processes in the four markets. The market prices of risk, after controlling for the hedging demands, are positive and significant with the United States having the highest price of risk. The results are confirmed using a series of robustness tests that include varying the sampling interval.     

A Comparative Analysis of the Use of Corporate Advertising in the United States and Japan

This article outlines one possible approach that companies can use to identify candidate countries for standardized international advertising campaigns. By clustering countries based on their similarity economically, culturally, and in their media availability and usage, marketers can identify those in which similar campaigns may be successful. In this paper, 40 countries were clustered into six groups within each of which standardization could be attempted. Discriminant analysis provided validation for the appropriateness of this six cluster solution. The implications of these results are discussed and directions for future research based on this approach are suggested.     

Alleviating job stress to improve service employee work affect: the influence of rewarding

Firms strive to identify interventions that promote customer contact employee (CCE) well-being by mitigating job stress to encourage better service experiences for customers. Drawing on equity theory, this research examines the influences of alternative rewarding approaches on CCE job stress and work-related attitudes, by assessing the effects of intrinsic (social recognition) and extrinsic (monetary) rewarding on CCE job stress, commitment to the organization, and customer orientation. Results of a survey of 220 CCEs from multiple service organizations indicate that social recognition reduces CCE job stress but that, contrary to expectations, monetary rewarding increases it. Moreover, satisfaction with pay has a greater influence on CCE customer orientation than social recognition.     

Trade‐Policy Issues and Policy Options for Japan and the United States: Introduction and Overview

This symposium includes papers that analyse a number of issues that are likely to play a key role in the Doha Development Agenda (DDA) negotiations. These issues are analysed from the perspective of US‐Japanese economic relations. In these papers, the economic effects of the WTO negotiating options available to both countries are explored. A final paper examines the important issues raised by the free trade agreements (FTAs) that have or will soon be negotiated by the United States and Japan. Brief summaries of the papers are provided. With all the advantages that have accrued to Japan from the multilateral trading system, it is not surprising that for many years Japan, alone among the world's major economies, stayed aloof from regional trading arrangements. The very past success of the multilateral trading system has made further progress at this level far more complex and has pushed many countries, Japan included, to look to new and deeper regional trading agreements as a more productive path. But it should not be forgotten that while FTAs may be easier to conclude, their benefits are modest compared with what can be gained from a successful Doha Round, and the costs from new distortions imposed on regional trade can be very significant for some of the world's poorer economies. Every good reason remains for Japan to continue to wish to be a pillar of the WTO and of the new Doha Round.     

Marketing the United States to Korean travelers

The relaxation of government-imposed travel restrictions has encouraged South Koreans to see the world. The United States could become a frequent destination if U.S. tourism operators can meet the needs of these enthusiastic travelers.     

持有认证"逛"美国

美 国是中国第一大出口市场。 按中国海关统计.2003年中 国出口总额为4383.7亿美元, 其中对美出口为924.7亿美元占中国出 口总额的21.2%。而按美国商务部统计, 2003年中国对美出口为巧24亿美元(其 中包含了以香港为主的转口贸易)占中 国出口总额的1/3以上。这几乎是1998年 中国     

The effect of the Internet on front-line employee skills: exploring banking in Sweden and France

This paper aims to explore (1) the Internet effects on the nature of the face-to-face service encounter and (2) what demands this introduces on front-line service employee skills in a banking context. The paper draws on empirical data generated from two banks in Sweden and France, where in-depth interviews with 21 managers have been carried out. The paper argues that in light of the Internet, the face-to-face service encounter is becoming increasingly interactive and customized, where much attention is paid towards building and maintaining relationships with customers, providing advice and support in customer's decision making, and also, learning from and acquiring qualitative information about the customer. This up-scaling of the face-to-face service encounter entails an increase in job complexity and task discretion, involving demands for high-level skills such as information provisioning and evaluation, and emotional skills such as empathy, interpretive skills, conversational skills, and management of body language.     

Policy Interventions for Industrial Network Formation: Contrasting Historical Underpinnings of the Small Business Policy in Japan and the United States

This article examines the role of policies in promoting inter-firm networks, by contrasting policy frameworks for small businesses in Japan and the United States. While the policies in two countries share similarities in many respects, different historical underpinnings have led small business policies to play different roles in economies of Japan and the United States. This paper analyzes how Japan's small business policy came to encourage inter-firm collaborations over the course of its history, while policies in the United States have not had explicit orientation toward the development of inter-firm networks until the 1990s.     

The Influence of Culture on Portrayals of Women in Television Commercials: A Comparison Between the United States and Japan

The present study attempts to examine the influence of culture on portrayals of women in advertising by examining television commercials from the United States and Japan. The two countries are similar in many respects but the norms regarding appropriate roles for women are quite different in the two cultures. Content analysis of television commercials showed that advertisements are to a large extent a reflection of society.     

Corporate Community Contributions in the United Kingdom and the United States

We address the issue of UK firms relatively poor record of corporate community contributions (CCCs) by subjecting them to formal comparison with those of US firms. To this end, we employ data on the top 100 UK, and top 100 US, contributors in 2001. Cross-country differences are described and discussed with reference to a stakeholder perspective on corporate social responsibility, and CCCs in particular. In this connection, we evaluate the role played by the sectoral composition of activities, as well as national, cultural and institutional factors. Our findings highlight a number of significant cross-country differences in the pattern of CCCs and suggest that UK and US firms operate within significantly different stakeholder environments.JEL Classification: M14Stephen Brammer is a Lecturer in Business Economics at University of Bath, with research interests in the area of corporate social responsibility. Much of his recent research has examined the stimuli for corporate socially responsive behaviour, the management of business social responsibilities, and the relationships between firm social performance and other dimensions of corporate performance. Recent publications include articles in the Journal of Management Studies, the European Management Journal and Business Ethics: A European Review.Stephen Pavelin is a Lecturer in Economics at the University of Reading, with research interests in foreign direct investment and corporate social responsibility. His current research agenda seeks to address: the effect of corporate social performance on the reputations and financial performance of firms; the incidence and quality of social and environmental reporting; demographic diversity (regarding gender and ethnicity) among corporate boards; and the effect of firms geographical diversification on their social performance. Recent publications include articles in the International Journal of Industrial Organisation, the Open Economies Review, the European Management Journal and Business Ethics: A European Review.     

Retailing in Canada and the United States: Historical Comparisons

Although Canada and the United States are comparable in many ways, the retail environments of these two countries are not identical. This paper explores the evolution of the retail environments of both countries to identify the sources of these differences and provide prospects for the future. It appears that the differences in retail environment observed have their origins in population differentials and differing cultural philosophies of the countries. Although the retail environments of Canada and the United States have been converging for some rime, it is unrealistic to expect that the differences will disappear.     

Multilateral,Regional and Bilateral Trade‐Policy Options for the United States and Japan

We have used the Michigan Model of World Production and Trade to simulate the economic effects on the United States, Japan, and other major trading countries/regions of the Doha Round of WTO multilateral trade negotiations and a variety of regional/bilateral free trade agreements (FTAs) involving the United States and Japan. We estimate that an assumed reduction of post‐Uruguay Round tariffs and other barriers on agricultural and industrial products and services by 33 per cent in the Doha Round would increase world welfare by $686.4 billion, with gains of $164.0 billion for the United States, $132.6 billion for Japan, and significant gains for all other industrialised and developing countries/regions. If there were global free trade with all post‐Uruguay Round trade barriers completely removed, world welfare would increase by $2.1 trillion, with gains of $497.0 billion (5.5 per cent of GNP) for the United States and $401.9 billion (6.2 per cent of GNP) for Japan. Regional agreements such as an APEC FTA, an ASEAN Plus 3 FTA, and a Western Hemisphere FTA would increase global and member country welfare but much less so than the Doha multilateral trade round would. Separate bilateral FTAs involving Japan with Singapore, Mexico, Chile and Korea, and the United States with Chile, Singapore and Korea would have positive, though generally small, welfare effects on the partner countries, but potentially disruptive sectoral employment shifts in some countries. There would be trade diversion and detrimental welfare effects on some non‐member countries for both the regional and bilateral FTAs analysed. The welfare gains from multilateral trade liberalisation are therefore considerably greater than the gains from preferential trading arrangements and more uniformly positive for all countries.