New Releases by Michael McDonald

This paper traces the evolution of the Chinese shipyard management control system. The paper starts with a presentation of the current control system in use in Chinese shipyards. Next an explanation of how this control system came to be is offered using the institutional and resource dependency perspectives of control system evolution. From 1947 until 1980 when China produced ships for domestic use only, a resource dependency perspective provides a good understanding of the shaping of the control system. When China sifted to export production in 1981, however, it is necessary to shift to an institutional perspective to present the most accurate portrayal of the control system''s evolution. Finally, the paper points out that the shipbuilding organization''s goals have again changed, and proposes that a resource dependency perspective best explains recent control system changes. The paper also predicts this perspective to hold for future control system development. Keywords: Thesis; Quality control; Productivity.

... describes and interprets the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations of the Organization for Economic Cooperation and Development (OECD), as in effect on June 21, 2018. The Guidelines underwent substantial revision and expansion as part of the Base Erosion and Profit Shifting (BEPS) initiative during 2013-2015.