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Entities and balance sheets Income measurement: the accrual basis The recording process: journals and ledgers Accounting adjustments and financial statment preparation Accounting cycle: recording and formal presentation Sales revenue, cash and accounts receivable Valuing inventories, cost of goods sold, and gross profit Internal control and ethics Long-lived assets and depreciation Libilities and interest Statment of cash flows Stockholders' equity Intercorporate investments, including consolidations Income taxes, including interpersonal Analysis of financial statements Financial statments: conceptual framework and income measurement allocations

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General Requirements for Structural Design Design Values for Structural Members Design Provisions and Equations Sawn Lumber Structural Glued Laminated Timber Round Timber Piles Mechanical Connections Bolts Lag Screws Split Ring and Shear Plate Connectors Wood Screws Nails and Spikes Metal Connector Plates Miscellaneous Fasteners Special Loading Conditions and References

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Tips and techniques Metric conversion chart Projects for indoor enjoyment Coffee table Entry hall table Plant stand Upholstered vanity seat Upholstered bench Basic bookcase Rustic chest Sweater cabinet Armoire Corner cupboard Kitchen cabinet Utility cart Projects for outdoor living Country bench Porch bench Barbecue surround Tiled cocktail table Patio table Outdoor table / seat Patio bench Patio chair Pation planter Raised-panel planter Sundial

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A few words about copyrights, the pricing of course materials and photocopying Organization of course materials Feedback on course materials INDRODUCTION OWNERS' AND CREDITORS' USES OF CASH FLOWS INFORMATION MANAGEMENT USES OF INCOME AND CASH FLOWS INFORMATION GOVERNMENT AND OTHER USERS OF INCOME AND CASH FLOWS INFORMATION

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A few words about copyrights, the pricing of course materials and photocopying Organization of course materials Feedback on course materials INDRODUCTION OWNERS' AND CREDITORS' USES OF CASH FLOWS INFORMATION MANAGEMENT USES OF INCOME AND CASH FLOWS INFORMATION GOVERNMENT AND OTHER USERS OF INCOME AND CASH FLOWS INFORMATION

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A few words about copyrights, the pricing of course materials and photocopying Organization of course materials Feedback on course materials INDRODUCTION OWNERS' AND CREDITORS' USES OF CASH FLOWS INFORMATION MANAGEMENT USES OF INCOME AND CASH FLOWS INFORMATION GOVERNMENT AND OTHER USERS OF INCOME AND CASH FLOWS INFORMATION

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A few words about copyrights, the pricing of course materials and photocopying Organization of course materials Feedback on course materials INDRODUCTION OWNERS' AND CREDITORS' USES OF CASH FLOWS INFORMATION MANAGEMENT USES OF INCOME AND CASH FLOWS INFORMATION GOVERNMENT AND OTHER USERS OF INCOME AND CASH FLOWS INFORMATION

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A few words about copyrights, the pricing of course materials and photocopying Organization of course materials Feedback on course materials INDRODUCTION OWNERS' AND CREDITORS' USES OF CASH FLOWS INFORMATION MANAGEMENT USES OF INCOME AND CASH FLOWS INFORMATION GOVERNMENT AND OTHER USERS OF INCOME AND CASH FLOWS INFORMATION

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Management :an occupation and a team. Communicating Making decisions. Manangement and society Planning: the first function. Planning tools and technique Organizing: the formal. Organization. organizing: the informal Organization. Staffing. human motivation . leadership managing change and conflict. controlling :prevation and coping some forms of control. Management and productivity international management. managing yourself

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PART ONE FRAMEWORK OF CONTRAINTS AND OPPORTUNITIES 1:the problem of global leadrship waiting for japan 2:the debate about the new world economic order 3:the japan that wants to be liked:society and international participation 4:japan's global responsibilities PART TWO SECURITY ISSUES 5:prospects for U.S japanese security cooperation 6:northeast asia and japane security 7:japan and the future of collective security PART TREE POLITICAL ECONOMY ISSUES 8:japan's changing political economy 9:japanese trade and investment issues 10:japan's capital export :molding east asia 11:japanese technology and global influence PART FOUR CONCLUSION 12:what next?

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PART ONE FRAMEWORK OF CONTRAINTS AND OPPORTUNITIES 1:the problem of global leadrship waiting for japan 2:the debate about the new world economic order 3:the japan that wants to be liked:society and international participation 4:japan's global responsibilities PART TWO SECURITY ISSUES 5:prospects for U.S japanese security cooperation 6:northeast asia and japane security 7:japan and the future of collective security PART TREE POLITICAL ECONOMY ISSUES 8:japan's changing political economy 9:japanese trade and investment issues 10:japan's capital export :molding east asia 11:japanese technology and global influence PART FOUR CONCLUSION 12:what next

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Ec-poolicy-Making The Ec as a New political System Policy-Making and Institution in the EC Complex Policy-Making:Lobbying the EC Implementation of Community law:The last stronghold of National Control? Sectoral Studies What do market have in Common ? Toward a Fast Train Policy for the EC Networks in European Policy-Making: Europification of Telecommunications Policy The making of EC Environmental Policy Towards a Common EC Energy Policy Education Immigration and the Emerging European Polity European Policing The Future of Europe The Ec in Europe 's Future Economic and Political Architecture The EC and Central and eastern Europe Policy-Making in the New Europe

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Preface Introduction Part I, Getting Started Basic Citation Form "French Revolution" Citation Exercise #1 .. Citation Exercise #2 Part II, Citation Placement and Frequency Citation Exercise #3 Citation Exercise #4. Part III, Short Citation Forms Citation Exercise #5 Citation Exercise #6 Part IV, Putting It All Together "Snow White" Citation Exercise #7 "Caesar" Citation Exercise #8

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As 97 Nears, China Investis in Hong Kong Expatriates Bullish on Spain's Prospects Prespective on free trad Q&A How Accord is Apt to Affect US A New force in the chip wars Latin America Debt crisis bri,g a decade of trouble and progress Asian America Appear to be Hot Market for the 90's sept Coping with currency chaos Critics Ask Europe's currency US Prespectives on free trad Give Mexican Workers their due Easy defivit Cure BCCCI Sought to thwart USS probes Bush meets with trade pack leaders European community sets harder tone on fram issues

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THE NEED FOR PAYROLL AND PERSONNEL RE The Payroll Profession.Fair Labor Standards Act. State Minimum Wage and Maximum Hours, Laws. Fair Employment Laws. Federal Insurance Contributions Act (FICA). Income Tax Withholding Laws. Unemployment Tax Acts. Other Federal Laws Affecting the Need for Payroll and Personnel Records. Personnel Systems and Payroll Accounting. Systems Personnel Systems Payroll Accounting Systems Glossary Questions for Review Questions for Discussion Case Problem COMPUTING AND PAYING WAGES AND SALA Fair Labor Standards Act Determining the Employee's Working Time Keeping a Record of Time Worked Methods of Computing Wages and Salaries .. Methods of Paying Wages and Salaries Unclaimed Wages Glossary : Questions for Review, Questions for Discussion, Practical Problems Continuing Payroll Problem, Case Problems SOCIAL SECURITY TAXES/65 Coverage Under the FICA Self-Employed Persons-Their Income and Taxes Application for Employer ldentification Number (Form SS-4) Employee's Application for a Social Security Card (Form SS-5) Request for Staterment of Earnings (Form SSA-7004) Quarterly Returns Required Under FICA Employer's Quarterly Federal Tax Return (Form 941) Penalties Glossary : Questions for Review, Questions for Discussion, Practical Problems Continuing Payroll Problerm. Case Problem WITHHOLDING FOR INCOME TAXES/109 Coverage Under Federal Income Tax, Withholding Law Withholding Allowances and Withholding, Certificates The Main Methods of Withholding, Other Methods of Withholding Withholding Tax on Supplemental Wage Payments UNEMPLOYMENT COMPENBATION TAXES/IE Coverage Under FUTA and SUTA Unemployment Compensation Taxes and Credita Unemployment Compensation Reports Required of the Employer Unemployment Compensation Benetits Glossary : Questions for Review, Questions for Discussion,Practical Problemns. Continuing Payroll Problem. Case Problem. ANALYZING AND JOURNALIZING PAYROLL The Payroll Register

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THE NEED FOR PAYROLL AND PERSONNEL RE The Payroll Profession.Fair Labor Standards Act. State Minimum Wage and Maximum Hours, Laws. Fair Employment Laws. Federal Insurance Contributions Act (FICA). Income Tax Withholding Laws. Unemployment Tax Acts. Other Federal Laws Affecting the Need for Payroll and Personnel Records. Personnel Systems and Payroll Accounting. Systems Personnel Systems Payroll Accounting Systems Glossary Questions for Review Questions for Discussion Case Problem COMPUTING AND PAYING WAGES AND SALA Fair Labor Standards Act Determining the Employee's Working Time Keeping a Record of Time Worked Methods of Computing Wages and Salaries .. Methods of Paying Wages and Salaries Unclaimed Wages Glossary : Questions for Review, Questions for Discussion, Practical Problems Continuing Payroll Problem, Case Problems SOCIAL SECURITY TAXES/65 Coverage Under the FICA Self-Employed Persons-Their Income and Taxes Application for Employer ldentification Number (Form SS-4) Employee's Application for a Social Security Card (Form SS-5) Request for Staterment of Earnings (Form SSA-7004) Quarterly Returns Required Under FICA Employer's Quarterly Federal Tax Return (Form 941) Penalties Glossary : Questions for Review, Questions for Discussion, Practical Problems Continuing Payroll Problerm. Case Problem WITHHOLDING FOR INCOME TAXES/109 Coverage Under Federal Income Tax, Withholding Law Withholding Allowances and Withholding, Certificates The Main Methods of Withholding, Other Methods of Withholding Withholding Tax on Supplemental Wage Payments UNEMPLOYMENT COMPENBATION TAXES/IE Coverage Under FUTA and SUTA Unemployment Compensation Taxes and Credita Unemployment Compensation Reports Required of the Employer Unemployment Compensation Benetits Glossary : Questions for Review, Questions for Discussion,Practical Problemns. Continuing Payroll Problem. Case Problem. ANALYZING AND JOURNALIZING PAYROLL The Payroll Register

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Chapter 1 Introduction to International Business 5 International Business Terminology 8 Business Incident Multinational, Global, and International 8 Definitions Used in This Text History of International Business Explosive Growth 11 Closer Central Control Host Nations' Reaction Summary 24 Why Is International Business Different? 16 Forces in the Environments The Domestic Environment Foreign Environments 18 The International Environment Decision Making More Comnplex 20 International Business Model 20 Central Theme of This Book 21 Chapter 2 Investment 15 Business Incident 33 International Trade 35 Minicase 1-1 Dansk Manufacturing (Galawi) Limited 25 Volume of Trade 35 Direction of Trade 37 Appendix Careers in International Business 28 International Trade and Foreign Major Trading Partners 41 Utility of These Data Foreign Investment 43 Portfolio Investnent Foreign Direct Investment 43 U.S. Foreign Direct Investment Foreign Direct Investment in the United States 47 Why Go Abroad? Increase Profits and Sales 49 Summary 70 Minicase 2-1 Protect Markets, Profits, and Sales 56 How to Enter Foreign Markets Exporting 61 Foreign Manufacturing 62 Paths to Multinationalism Chapter3 Business Incident Method of Entry for Local Manufacturing-The McGrew Company 71 Minicase 2-2 Quick ResearchThe Stanton Bearing Company 72 Mercantilism International Trade Theory 79 Economic Theories on International Trade, Development, and Investment Endowment 83 Introducing Money 84 Rebuttal 89 Theory of Absolute Advantage 80 Theory of Comparative Advantage 81 Heckscher-Oblin Theory of Factor International Product Life Cycle (IPLC) 86 Summary of International Trade Theory 88 Trade Restrictions Kinds of Restrictions 92 Arguments for Trade Restrictions and Their Costs of Barriers to Trade 100 XVi Contents Economic Development Categories Based on Levels of Economic Developnent 101 GNPICapita as an Indicator 101 A Human-Needs More than GNP/Capita Is Required 104 Characteristics of Developing Nations Summary 109 Development 105 International Investment Theories 107 Contemporary Theories of Foreign Direct Investnent 107 Minicase 3-1 Section Two Approach to Economic The Ricardo Case 112 Minicase 3-2 Tarus Manufacturing 113 The International Environment: Organizations and Monetary System Chapter 4 lnternational Organizations 121 Business Incidents The United Nations 123 UN Growth and Change 124 UN Specialized Agencies Career Opportunities 125 UN Publications Useful to Businesses 125 UN Future The World Bank 126 Hard Loans Importance to Business 126 Business Opportunities and Information International Finance Corporation (IFC) 128 International Development Association Privatize the World Bank? 131 International Monetary Fund (IMF) 131 Changes in the IMF 132 European Bank for Reconstruction and Development 134 Regional Developnent Banks Bank tor International Settlements (BIS) 137 General Agreement on Tariffs and Trade (GATT) 138 How GA7T Was Conceived 138 GATT Successes 139 GATT Entirely Successfule 139 Will GATT Survive? 140 s GATT Irrelevant 140 Organization of Petroleum Exporting Countries (OPEC) 140 Oil Companies Should Have Listened 141 Economic Muscle and Political Strength 141 Was OPEC Too Greedy? 141 The European Commnunity (EC) 142 Background 142 EC 1992 144 Fortress Europe? 145 Will Project 1992 Succeed? 146 Other Regional Groupings of Nations 149 European Free Trade Association (EFTA) 150 Former COMECON (Council for Mutual Economic Assistance) and Other European Countries Oueue Up for EC Membership 150 U.S.-Canada Free Trade AgreementAdd Mexico? The Western Hemisphere? 150 Organization for Economic Cooperation and Development (OECD) 152 Summary 152 Balance-of-Payment Equilibrium and Disequilibrium 164 American BOP Deficit 165 Gold Exchange Standard 165 August 15, 1971, and the Next Two Years 166 Politicians versus Speculators 167 1973 to the Present Currency Areas 168 Snake 169 Experience with Floating 169 Money Markets, Foreign Exchange 176 SDRs in the Future 177 Uses of the SDR Summary 183 European Monetary System (EMS) 178 European Currency Unit (ECU) Contract 184 Minicase 5-1 Payment Terms for an International Minicase 5-2 SDR Exchange Risk 184 Chapter 6 Financial Forces Business Incident Fluctuating Currency Values 193 Foreign Exchange Quotations Exchange Rates 194 DM1.7110 = USS1.00 194 So Many Yen, So Few Pounds Currency Exchange Controls Balance of Payments 199 Tariffs or Duties Taxation 202 Fluctuating Exchange Rates Create Risk 198 Taxes as a Percent of GDP 203 Different Taxes in Different Countries 203 Inflation 204 Inflation's Effects on Interest Rates 204 Monetary and Fiscal Policies Affect Inflation 204 Importance of lnflation to Business 205 The Misery Index 206 Accounting Practices 207 Countries Went Bust 207 Causes of Increasing LDC Indebtedness 208 Debt Problem Solutions 208 The Biggest "Debtor"? The United States Summary 215 Minicase 6-1 Interest Rates 216 Minicase 6-2 Deficit 216 Chapter 7 Borrowing Money at the Lowest Management Faces a BOP Economnic and Socioeconomic Forces Business Incident 221 International Economic Analyses 223 Dimensions of the Economy 225 National Economnic Plans 243 Summary 245 Industry Dimensions 245 Minicase 7-1 International Drug Corporation 246 Minicase 7-2 Taiwan's Economic Development Plan, 1986- 1989 Chapter 8 Physical Forces Business Incident 255 Location 256 Political Relationships 2S7 Trade Relationsbips 257 Topography 258 Mountains and Plains 258 Deserts and Tropical Forests 261 Bodies of Water 264 Climate 267 Climate and Development 267 Climatic Implications for Businesspeoțple 268 Natural Resources 269 Alternative Energy Sources 270 Nonfuel Minerals 272 Changes Make Monitoring Necessary 274 Contamination of Resources 275 Summary 278 Minicase 8-1 Brazil Balks at International Pressure to Save the Amazon 280 Minicase 8-2 Bhopal Fallout 281 xvii Contents Chapter 9 Sociocultural Forces Business Incident 287 What Is Culture? Significance of Culture for International Culture Impacts AIl Business Functions 291 Sociocultural Components 293 Aesthetics 293 Attitudes and Beliefs 295 Religion 298 Material Culture 306 Education 309 Language 314 Societal Organization 324 Summary 326 Minicase 9-1 Be Attuned to Business Etiquette 327 Minicase 9-2 Is It a Bribe? 328 Minicase 9-3 Evans Machinery-France 329 Chapter 10 Political Forces Business Incident Ideological Forces Communism 338 Capitalism 340 Socialism 340 Conservative or Liberal 341 Government Ownership of Business 342 Why Firms Are Nationalized 342 Unfair Competition? 344 Government- Private Collaboration Difficult 344 Privatization 344 Privatization in Eastern Europe and the Former U.S.S.R. Nationalism 347 Private Sector More Efficient than State? 346 Other Forms of Privatization Terrorism 349 Government Protection 347 Results 352 Iraq Grabs for Economic-Political Power 348 Government Stability 352 Stability and Instability: Examples and Traditional Hostilities 355 Arab Countries–Israel 355 Vietnam-Cambodia 355 Tamils and Sinhalese in Sri Lanka 356 Croats, Bosnians, and Serbs in Yugoslavia 356 South Africa 356 International Organizations 356 United Nations (UN) 357 World Bank Group 357 IME, GATT, and OPEC 357 Organization for Economic Cooperation and Development (OECD) 358 Labor 358 International Companies (1Cs) 358 Forty Percent of World's Top Econonic Units Are Firmns, Not Nations 358 Country Risk Assessment (CRA) 359 Types of Country Risks 359 Information Content for CRA 359 Who Does Country Risk Assessing? 361 CRA Procedures 362 Lessons of the International Debt Crisis 362 Summary 363 Minicase 10-1 Company Privatization 364 Chapter 11 Legal Forces Business Incident Some Specific National Legal Forces 370 Taxation 370 Antitrust and Restrictive Trade Practices Legislation 373 Tarifs, Quotas, and Other Trade Obstacles 376 Expropriation or Confiscation 378 Domestication 378 Product Liability, Civil and Criminal 378 Price and Wage Controls 380 Labor Laws 381 Currency Exchange Controls 381 Miscellaneous Lauus 381 International Forces 382 Business Contracts 382 Patents, Trademarks, Trade Names, Copyrights, and Trade Secrets 384 International Standardizing Forces U.S. Firms 387 Antitrust 387 U.S. Laws That Affect the International Business of Taxation 388 Foreign Corrupt Practices Act (FCPA) 390 Antiboycott Law 392 1988 Trade Law 393 Some Laws and Agencies Aid U.S. Exports and Investment 393 Common Law or Civil Law? 393 European Practice 396 American Practice 396 Summary 396 Minicase 11-1 Minicase 11-2 American Law 398 Italian Law 398 Chapter 12 Labor Forces Business Incidene 403 Labor Mobility Refsgee Poliical and Ecomomic 405 Labor Shortages and Guest Workers 40s Guest orker Problemes 408 Ne Gest Woêerst 409 Composition of the Labor Force 413 Political or Ecomomic Refgees 413 Labor Force Compositio ad Comparatie Prodectiesty 413 Policies 418 Social Status, Gender, Race, Traditional Society, or Minorities Coniderations in Employment Social Satee 41E Gesder 419 Race 420 Thadtional Society 422 Mieorities422 Employer -Employee Relationshigs 423 Labor UoR Earopeas, Amean, and Japanese 421 Multinatiomal Labor Actieties 42S Codetermiation Workers of the World 427 Summary 429 Seevens 40 Minicase 12-1 CodeterminasoDetsche Minicase 12-2 Racise 431 Chapeer 13 Competitive and Distributive Forces Business lncident 435 Competinon at the Macro Leed (Naticnal Compenitiveness) 437 Ueited Sates 43 Japan 450 Developing Nations 452 Competition at the Industry Level 454 Steel Industry 455S Analysis of the Competitive Forces 457 Is Competitor Assessment New? 457 Sources of Information 458 Distributive Forces International Channel of Distribution Members 461 Indirect Exporting 461 Direct Exporting 466 Foreign Production 467 Channel Selection Information Sources 474 Summary 474 Contents Importer 475 Minicase 13-1 Aikens-Malaysia and the Parallel Minicase 13-2 America-Bashing-To Buy or Not to Buy American? 476 Chapter 14 Market Assessment and Analysis Business Incident Market Screening 487 Initial Screening 487 Second Screening-Financial and Economic Forces 489 Third Screening Political and Legal Forces 492 Fourth Screening--Sociocutural Forces 493 Fifth Screening-Competitive Forces 494 Final Selection of New Markets 494 Recapitulation of the Screening Process 498 International Management Information System (IMIS) 499 Chapter 18 Financial Management Business Incident Fluctuating Currency Exchange Rates 634 Transaction Risks 634 Only for Big Business? 642 Translation Risks FASB 8 and FASB 52 644 Swaps 645 Capital Raising and Investing 647 Decisions 647 Interest Rate Swaps 648 Currency Swaps 650 Sales without Money Countertrade 651 Communist Customers Are Different 650 Industrial Cooperation 653 International Finance Center Rates 654 Volatile, Floating Currency Exchange Center 655 A Racy Convertible from Toyota 656 Summary 656 Minicase 18-1 Dealing with the Transaction Risl Caused by Fluctuations of Relative Currency Values 657 Minicase 18-2 Minicase 18-3 Minicase 18-4 Funds 658 Countertrade Countertrade Company Has a Temporary Surplus of Business Incident CFO Decisions when the Minicase 18-5 Using a Temporary Fund Surpl to Make Some Profit in Currency Forward Markets 658 Chapter 19 Production Systems Lower Costs Minicase 18-6 Short the French Franc 659 Japanese Efforts to Lower Costs and Improve Quality 664 Improve Quality 666 Problems with Inplementing the Jațpanese Just-In-Time System Problems with JIT 667 Synchronous Production 668 and Lower Costs American and European Efforts to Improve Ouality Western Firms that Are Succeeding 669 The Malcomb Baldrige National Quality Award 670 Planning 676 Reasons for Worldwide Standardization of Production Systems and Facilities 672 Organization and Staffing 672 Production Facilities Environmental Forces Contents Impediments to Worldwide Standardization of Some Design Solutions 679 Appropriate Technology 679 The Local Production System 680 Basis for Organization 680 Horizontal and Vertical Integration 680 Design of the Production System 681 Operation of the Production System 683 Summary 688 Minicase 19-1 Site Selection: Johnson Machine Tool Manufacturing (Europa) 689 Minicase 19-2 Maquinas para el Hogar Penwick 690 Chapter 20 Labor Relations Policies and Management Business Incident 695 Personnel Needs, Availability, and Labor Laws 696 Analysis of the Labor Force 696 Employee Facilities 697 Recruitment and Selection 698 Recruitment 698 Selection 699 Training and Development 700 In-House Programs Off-Premises Training and Development 702 Motivation Bonuses, Salaries, and Wages 702 Incentive Pay Plans 703 Workers of the World: Money Rewards Compared 704

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Information as a resource Information methodologies and tools Information technologies The computer-based information system Organizational information system Issues and trends