IHRM International Assignments PDF

„Intercultural Human Resource Management“ International Assignments Institute for Organisation and Human Resource Management PD. Dr. Thomas Köllen © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 1 Agenda Session 1: Introduction: IHRM & Culture (20.02.2024) Session 2: Glo...

„Intercultural Human Resource Management“ International Assignments Institute for Organisation and Human Resource Management PD. Dr. Thomas Köllen © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 1 Agenda Session 1: Introduction: IHRM & Culture (20.02.2024) Session 2: Globalization & Organization (05.03.2024) Session 3: IHRM: Personnel Selection and Development (19.03.2024) Session 4: Intercultural Communication, Collaboration, & Leadership (16.04.2024) Session 5: International Assignments (30.04.2024) Session 6: Diversity Management (14.05.2024) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 2 International Assignments Learning objectives Once you've worked your way through today‘s lecture, you should be able to explain the stages of a foreign assignment, the tasks of personnel management regarding the full cycle of a foreign assignment, the typical reasons for failure of foreign assignments, what to pay attention to in drafting employment contracts and compensation policies in intercultural contexts. © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 3 Introduction Results of recent trend studies Expatriate trends study 2013: Understanding their perspective By the National Foreign Trade Council (NFTC) and Cigna Global Health Benefits (CGHB) Sample and Methodology: 1,511 expatriates on assignment in 140 different countries Web survey Data collection took place in August 2013 Multi-channel recruiting: member companies of NFTC and their expatriate populations, clients of CHGB, among other channels © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 4 Introduction Results of recent trend studies Key findings: 1) understanding from HR regarding challenges Employers providing services, but expats not very abroad NFTC/CGHB study One size does not fit all: Customization by country of assignment is necessary 4) BRICS – Are these countries really the most difficult countries of assignment? (assignments in the US need attention, too) 5) 7) Family status plays a large role in identifying what is important, satisfaction Closing the gender gap: Less variation in male & female expatriate segments than 2001 3) Human resources: Expats desire more support & Gap in communication of benefits and programs: aware 2) 6) 8) Assignment types continue to evolve: Increases in shorter term, emerging markets 9) Medical preparedness & care: Preparedness viewed as very important; All ages accessing care 10) Technological enhancements not the key factor in communications Repatriation: Expats state more needs to be done post-assignment (NFTC & Cigna, 2013) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 5 Introduction Results of recent trend studies In the top six categories, more than half of total respondents mention their employers provide these services. Services Provided: Importance Ranking vs. Percentage of Employers Who Provide Service Importance Ranking Percentage of Employers Who Provide Service General relocation services 1st (63%) 80% Settling-in services 2nd (53%) 62% Medical preparedness 3rd (49%) 65% Company paid advance visit to the assignment location 4th (36%) 54% Schools 5th (35%) 50% Advance consultation concerning financial & tax consequences 6th (31%) 57% Cross-cultural training 7th (14%) 42% Language training 8th (10%) 40% Relocation of family pets 9th (3%) 29% (NFTC & Cigna, 2013) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 6 Introduction Results of recent trend studies Trends in global relocation: Global mobility policy and practices By Cartus (2014) Sample and Methodology: Sample: 172 mobility managers Data collection took place in 2014 Respondents by Industry Sector 2% 6% Raw Materials 6% 22% 9% Respondent Locations Manufacturing/ Construction 20% 15% Tech APAC Other 11% 15% 14% 15% Americas EMEA Consumer Goods Finance 65% Oil & Gas © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 7 Introduction Results of recent trend studies Trends in global relocation: Global mobility policy and practices By Cartus (2014) Key findings: 1. 2. 3. 4. 5. Half of the companies expect mobility volume to increase Family members may be less likely to accompany employees on assignment Expat exodus: Nearly two-thirds of companies do not track the number of employees who leave their organizations Family adjustment is a leading reason for assignments to fail Cost control and compliance continue to lead the list of organizational challenges (Cartus, 2014) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 8 Cartus Remote Work Landscape (2022) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 9 Cartus Pulse Survey Report (2023) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 10 Cartus global talent mobility survey 2024 © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 11 Introduction The roles of an expatriate Language node Boundary spanner Agent of direct control Expatriate roles in the interplay of headquarters and local unit Transfer of competence and knowledge Agent of socializing Network builder (Dowling, Festing, & Engle, 2013: 120) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 12 Introduction Types of assignments Duration of foreign assignment 1 day Business trip 3 months 6 months Short-term assignment Intermediateterm assignment 1 year Preparation or nurturing the cultural toughness should be in relation to duration and necessary degree of integration. Long-term assignment 2 years 6 years Permanent localization (based on Ruch, 2003: 25) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 13 Introduction Types of assignments (I) Definitions of different types of assignments Long-Term Assignment: Relocation from one country to another for the length of assignment—typically one year or more. Short-Term Assignment: Relocation from one country to another for the length of assignment—typically up to one year. Developmental: An assignment—generally short term—with the major objective of broadening the experience of an employee and providing a career-development opportunity. Localization: Integration of an employee into the compensation and benefits system of the host country, typically following a long-term assignment and continuing for an indefinite period of time. Intra-Regional: Policies designed specifically for assignments between countries within a designated region (for example, within EMEA), often with a reduced benefit objective. International Commuter: An employee who works in the country/countries of assignment and commutes frequently to his/her home country. (Cartus, 2014; Dowling, Festing, & Engle, 2013) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 14 Introduction Types of assignments (II) Definitions of different types of assignments Extended Business Travel: An employee who does not relocate, but travels regularly to an international location for an extended period of time. Permanent International Transfer: A one-way relocation from one country to another for an indefinite period of time. Rotational Assignment: Employees commute from the home country to a place of work in another country for a short, set period followed by a break in the home country. Contractual assignment: Used in situations where employees with specific skills vital to an international project are assigned for a limited duration of 6 to 12 months. Virtual assignments: Where the employee does not relocate to a host location but manages, from home-base, various international responsibilities for a part of the organization in another country. Self-initiated assignments: While standard expatriations are usually initiated by the organization, self-initiated assignments are initiated by the individual. (Cartus, 2014; Dowling, Festing, & Engle, 2013) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 15 Introduction Types of assignments Differences between traditional and short-term assignments Traditional assignments Short-term assignments Purpose Duration Typically 12-36 months Typically up to 6 or 12 months Family‘s position Family joins the assignee abroad Assignee is unaccompanied by the family Selection Formal procedures Mostly informal, little bureaucracy Advantages Good relationships with colleagues Constant monitoring Flexibility Simplicity Cost-effectiveness Disadvantages Dual-career considerations Expensive Less flexibility Taxation Side-effects (alcoholism, high divorce rate) Poor relationships with local colleagues Work permit issues Filling positions or skills gap Management development Organizational development Skills transfer/problem solving Management development Managerial control (Dowling, Festing, & Engle, 2013) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 16 The Expatriate Lifecycle The expatriate career cycle Expatriates usually pass through an international career cycle. New assignment/ employment at parent company Employment at parent company Debriefing Identification and selection Repatriation Reorientation and succession planning Foreign assignment Information and preparation Sensitization and adaptation (based on Adler, 2008:276) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 17 The Expatriate Lifecycle The three principal stages of a foreign assignment Preparation Identification of job requirements Recruitment of candidates Assessment/selection Information Training Clarification of expectations and demands Information and advice for family members (retraining, job search) Preparation of move (transport, documents, customs, accommodation) Adaptation Reception and support on location Assistance while settling into new environment Introduction to new tasks Introduction to society Supply of "comfort zones" (membership in clubs, social gatherings with other expatriates) Administration of remuneration Reintegration Taking account Succession planning and information concerning new tasks Preparation for and support in readapting to home culture Assistance in organisatorial matters (move, travel, customs, accommodation) Debriefing (clarification of problems and possibilities for improvement) Ensuring communication with parent company (Holt & Wigginton, 2002: 453) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 18 www.internations.org © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 19 © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 20 © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 21 © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 22 The Expat Curve, coping with the phases of living abroad © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 23 Cultural Adaptation Antecedents of cross-cultural adjustment Examples for antecedents of cross-cultural adjustment: Individual aspects (e.g. age or goal orientation) Work related factors (e.g. role clarity, decision autonomy) Organizational factors (e.g. company support) Non-work related factors (e.g. family issues) (Dowling, Festing, & Engle, 2013) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 24 Reintegration of Expatriates Defining reintegration Reintegration of expatriates "Reintegration or repatriation is the controlled active process of adaptation of the employee to her 'new' old environment, both with regard to professional and private life and in terms of sociocultural parameters, after an extended period of working abroad." (Blom & Meier 2004: 179) Statistics show that in the 12-month period following an assignment, turnover levels can exceed 25% since many former expatriates suffer a “career wobble”. Career-wobble-phenomenon is more complex than just “reverse culture shock”. Expatriation includes repatriation: Recruitment and selection Pre-departure training On assignment Re-entry or reassignment (Dowling, Festing, & Engle, 2013) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 25 Reintegration of Expatriates The „career wobble“ Factors that underpin the „career wobble“ Reduced autonomy A lack of recognition for achievements on assignment An overall lack of clarity about how an international assignment has helped to develop a career Managing the „career wobble“ is the key to sustaining value from international assignments. © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 26 Reintegration of Expatriates Factors influencing repatriate adjustment Job-related factors − Career anxiety Loss of visibility and isolation No post-assignment guarantee Workplace changes − Work adjustment Re-entry position Employment relationship Devaluing experience − Coping with new role demands − Loss of status and pay Social factors Family adjustment Social networks Effect on partner’s career Influences repatriate adjustment (based on Dowling, Festing, & Engle, 2008: 189) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 27 Reintegration of expatriates The central aspects of reintegration Financial support Temporary accomodation allowance Help in meeting expenditures during initial stage Logistics Help in organizing transport of household goods Dealing with customs formalities Travel planning Psychological support Support and advice in case of culture shock Suggesting adaptation strategies Career planning Taking account Information on new tasks and development opportunities Debriefing Assistance for family Support of family in settling in by means of social events Help finding schools for children Assistance in job search for spouse or partner (based on Dowling & Welch 2004: 176 ff. and Dowling, Festing, Engle 2008: 207) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 28 Reintegration of expatriates Relevant factors in planning the repatriation process Duration of foreign assignments Assistance provided during stay abroad Frequency of foreign assignments Position within hierarchy before and during foreign assignment Personal circumstances of repatriate Cultural divergence between home and host country Tasks of repatriation Reintegrating the repatriate into the company includes three tasks: Identifying a suitable position Establishing adequate working conditions Socialisation within the company (e.g. adjustment of salary and status) (cf. Scherm 1999: 209) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 29 Case study Bob‘s ‘career wobble‘ 1. What made Bob feel deflated and frustrated? 2. What are the organizational issues implicit in this case? 3. What could companies do to pre-empt a 'career wobble'? 4. What tensions exist between individuals and organizations in developing career capital? © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 30 Expatriate Failure Defining expatriate failure “Failure […] could mean returning home after achieving less than the company expected, which may limit future advancement opportunities returning with a record of successfully fulfilled job expectations, but only after sidetracking the expatriate’s own career or compromising that of a spouse. recall to the home office or premature termination of an assignment, with predictable consequences such as banishment to a career-ending position or even dismissal.” (Holt & Wigginton, 2002: 450) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 31 Expatriate Failure Reasons for expatriate failure Reasons for failure can almost always be traced back to: Lack of awareness on the part of HR management of the necessity of adequate assistance Missing structures and unsuitable systems Inadequate preparation by the expatriate and/or his/her family members © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 32 Expatriate Failure Consequences of a prematurely terminated assignment High termination costs: depending on country, tasks, assistance and currency and taxation factors, two to ten times the annual home salary Image loss for the parent company/department, the foreign unit or the entire company Loss of status & pay… (cf. Blom & Meier 2004: 177 f.) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 33 Expatriate Compensation Incentive systems in intercultural contexts Demands on an international incentive system Relative justice (with regard to performance, demands, welfare, market; transparency and comparability) Internal sophistication (target-person/ group orientation, promotion of mobility, support in processes of adaptation and repatriation, etc.) Consistency (with company-external and -internal framework conditions and other personnel management measures) Efficiency (cost-benefit analysis, partial compensation of additional costs generated by stay abroad) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 34 Expatriate Compensation Employment contracts in intercultural contexts Terms of the employment contract For expatriates, three specific regulations apply: The contract with the company in the home country is invalidated for the duration of the stay abroad – no rights and obligations apply. However, fiduciary and allegiance duties remain in place, as do rights to company pensions and similar entitlements. The assignment contract settles issues like duration of the stay, hierarchical position, management rights, extra pay, travel allowances and reintegration into the home company. © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management The contract with the host country unit includes regulations on tasks, leave, termination, salary, legal venue, etc. Since employment law varies heavily across nations, it is recommendable to arrange for assistance from experts or lawyers. 35 Expatriate Compensation Remuneration in international settings The appropriate design of international salary systems requires not only knowledge of relevant local legislation, but also information on: exchange rates and their fluctuation local remuneration systems, general salary levels and national customs inflation rates etc. The appropriate level of remuneration more-over depends on the relevant internationalization model and on the duration of the foreign assignment. In the fixing of expatriate salaries, orientation will either be to the salary structure at home or to that of the foreign unit. © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 36 Expatriate Compensation Remuneration policies Home-country oriented remuneration: Home-country oriented remuneration takes as point of reference the gross salary of a parent company employee in a similar position working at home. Customary host country salaries are here not taken into account. Host-country oriented remuneration: On this conception, salaries are fixed according to the host country company's hierarchy and salary structure and the expatriate's individual performance. Country-specific peculiarities should not be neglected. International remuneration model: Employees working regularly abroad at varying locations require a remuneration system that can do without constant adjustments. (Going rate approach vs Balance sheet approach) (cf. Scherm, 1999: 293 f.; Weber, Festing, Dowling, & Schuler 2001: 228 ff.; Wirth, 1996: 376 ff.) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 37 Expatriate Compensation Going rate approach Based on local market rates Relies on survey comparisons among: Local nationals (HCNs) Expatriates of the same nationality Expatriates of all nationalities Compensation based on the selected survey comparison Base pay and benefits may be supplemented by additional payments for low-pay countries Advantages: Equality with local nationals Simplicity Identification with host country Equity among different nationalities Disadvantages: Variation between assignments for same employee Variation between expatriates of same nationality in different countries Potential re-entry problems (Dowling, Festing, & Engle, 2013) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 38 Expatriate Compensation The balance sheet approach Basic objective is maintenance of home-country living standard plus financial inducement Home-country pay and benefits are the foundations of this approach Adjustments to home package to balance additional expenditure in host country Financial incentives (expatriate/hardship premium) added to make the package attractive Most common system in usage by multinational firms Advantages: Equity: Between assignments Between expatriates of the same nationality Facilitates expatriate re-entry Easy to communicate to employees Disadvantages: Can result in great disparities Between expatriates of different nationalities Between expatriates and local nationals Can be quite complex to administer (Dowling, Festing, & Engle, 2013) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 39 Expatriate Compensation The balance sheet approach Expatriate compensation worksheet Employee Brian Smith Position Marketing Manager Country New Euphoria Reason for change New Assignment Effective date of change 1 February 2023 Item Amount A$ PA Paid in Australian dollars A$ PA Paid in local currency NE$ PA Base salary 200’000 100’000 150’000 Cost of living allowance 50’000 Overseas service premium (20%) 40’000 40’000 Hardship allowance (20%) 40’000 40’000 Housing deduction (7%) -14’000 -14’000 Tax deduction -97’000 -97’000 TOTAL 219’000 69’000 75’000 225’000 COLA Index = 150 (Dowling, Festing, & Engle, 2008) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 40 Expatriate Compensation Determining factors for expatriate salaries a) Basic factors (same as with national salary fixing) Importance of position (job description) Market value (comparison of salaries) Employee performance (performance assessment) b) Additional factors (for international positions) Expatriate allowance to increase quality of life Buying rate differential where costs of living differ Balance sheet calculation to determine current remuneration standard In fixing expatriate salaries, the additional material and immaterial expenses generated by foreign assignments should be compensated for. Also partner/family needs ought to be taken into account (e.g. school fees, language courses). (cf. Wirth, 1996: 379 f.) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 41 Cost of Living Index 2021 (Numbeo) Rank City 1 2 3 4 5 6 7 8 9 10 11 12 13 Hamilton, Bermuda Basel, Switzerland Zurich, Switzerland Lausanne, Switzerland Lugano, Switzerland Geneva, Switzerland Bern, Switzerland Stavanger, Norway Tromso, Norway Trondheim, Norway Oslo, Norway Bergen, Norway Reykjavik, Iceland New York, NY, United States 14 Cost of Rent Living Index Index Cost of Living Plus Rent Index Local Groceries Restaurant Purchasing Price Index Index Power Index 149.96 132.21 130.73 128.27 126.40 123.99 121.49 110.05 109.28 108.00 107.19 104.97 101.10 101.13 51.64 71.93 60.42 43.57 73.75 50.92 38.87 42.50 42.58 48.97 37.98 53.02 127.41 95.00 103.57 96.93 88.14 100.78 88.89 77.17 78.44 77.78 80.30 74.03 78.90 148.69 133.36 132.67 131.63 129.44 125.00 118.15 104.21 105.33 103.61 102.52 97.29 94.28 165.96 133.15 129.54 129.83 119.76 124.36 120.16 114.38 116.36 108.47 113.88 108.13 112.30 78.07 100.77 116.69 115.45 102.50 110.70 107.23 79.04 78.80 76.80 81.50 81.81 65.84 100.00 100.00 100.00 100.00 100.00 100.00 Source: https://www.numbeo.com/cost-of-living/rankings_current.jsp (May 2021) © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 42 Cost of Living Index 2021 (Numbeo) These indices are relative to New York City (NYC). Which means that for New York City, each index should be 100(%). If another city has, for example, rent index of 120, it means that on an average in that city rents are 20% more expensive than in New York City. If a city has rent index of 70, that means on average rent in that city is 30% less expensive than in New York City. Cost of Living Index (Excl. Rent) is a relative indicator of consumer goods prices, including groceries, restaurants, transportation and utilities. Cost of Living Index does not include accommodation expenses such as rent or mortgage. If a city has a Cost of Living Index of 120, it means Numbeo has estimated it is 20% more expensive than New York (excluding rent). Rent Index is an estimation of prices of renting apartments in the city compared to New York City. If Rent index is 80, Numbeo has estimated that price of rents in that city is on average 20% less than the price in New York. Groceries Index is an estimation of grocery prices in the city compared to New York City. To calculate this section, Numbeo uses weights of items in the "Markets" section for each city. Restaurants Index is a comparison of prices of meals and drinks in restaurants and bars compared to NYC. Cost of Living Plus Rent Index is an estimation of consumer goods prices including rent comparing to New York City. Local Purchasing Power shows relative purchasing power in buying goods and services in a given city for the average net salary in that city. If domestic purchasing power is 40, this means that the inhabitants of that city with an average salary can afford to buy on an average 60% less goods and services than New York City residents with an average salary. © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 43 © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 44 Expatriate Compensation Extra allowances for expatriates Cost-of-living allowance (COLA): a payment to compensate for differences between the home country and the foreign country. Relocation allowance: travel expenses of expatriates and their families are usually covered by the host unit. Rent allowance: rent allowances are paid to enable employees to maintain the living standard of their home country or to live at the same standard as other employees from abroad. Allowances for child raising: child allowances are another central component of international compensation policies. They comprise e.g., school fees, language course fees, university registration fees, textbooks and other teaching materials, transport costs and school uniforms. © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 45 Expatriate Compensation Expatriate benefits Child raising and education are of huge importance to employees; many companies fail to do sufficient justice to these factors. (cf. Wirth 1996: 391 f.; Weber/Festing/Dowling/Schuler 2001: 238 f.; Dowling/Welch 2004: 142 f.) Further optional extra benefits Repatriation costs Company car Nanny Language courses and intercultural training Medical costs Tax advisor Costs for storing home furniture Costs for work and residence permits Costs for club memberships (cf. Wirth 1996: 392 f.) Expatriate compensation policies are highly company-specific and may thus vary greatly among individual organisations. © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 46 Thank you! © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 47 References Adler, N. J. (2008). International dimensions of organizational behavior, 5th ed., Cincinnati 2008. Blom, H. & Meier, H. (2004). Interkulturelles Management: Interkulturelle Kommunikation, internationales Personalmanagement, Diversity-Ansätze im Unternehmen, 2nd ed., Herne/Berlin. Cartus (2014). Trends in global relocation: Global mobility policy and practices. Dowling, P.J., Festing, M., & Engle, A. D. Sr. (2013). International Human Resource Management, 6th ed., Cengage Learning: Singapore. Dowling, P. J., Festing, M., & Engle, A. D. Sr. (2008). International human resource management, 5th ed., London. Gersten, M. C. (1992). Intercultural Competence and Expatriates. In: International Journal of Human Resource Management, vol. 3 1992, issue 3, pp. 341-362. Holt, D. H. & Wigginton, K. W. (2002). International Management, 2nd ed., Fort Worth. Mercer (2013). Worldwide Cost of Living Survey 2013 – city rankings. [Online] URL: http://www.mercer.com/pressreleases/cost-of-living-rankings, retrieved: March 2014 National Foreign Trade Council (NFTC) & Cigna Global Health Benefits (CGHB) (2013). Expatriate trends study 2013: Understanding their perspective. Ruch, F. V. (2003). Der Vorteil klarer Verträge bei Auslandseinsätzen. In: HR-Today, vol. 2 2003, issue 1-2, p. 25. Scherm, E. (1999). Internationales Personalmanagement, 2nd ed., Munich, Vienna. © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 48 References Templer, K. J. (2010). Personal Attributes of Expatriate Managers, Subordinate Ethnocentrism, and Expatriate Success: A HostCountry Perspective. The International Journal of Human Resource Management, 21(10), 1754-1768. Tungli, Z. & Peiperl, M. (2009). Expatriate Practices in German, Japanese, U.K. and U.S. Multinational Companies: A Comparative Survey of Changes. Human Resource Management, 48(1), 153-171. Tung, R. L. (1982). Selection and Training Procedures of US, European and Japanese Multinationals. In: California Management Review, vol. 25 1982, issue 1, pp. 57-71 Tung, R. L. (2004). Female Expatriates: The Model Global Manager? In: Organizational Dynamics, vol. 33 2004, issue 3, pp.243-253 Weber, W., Festing, M., Dowling, P., & Schuler, R. S. (2001). Internationales Personalmanagement, 2nd ed., Wiesbaden 2001 Wirth, Ekkehard (1996). Vergütung von Expatriates. In: Handbuch Internationales Führungskräfte-Management, hrsg. v. Klaus Macharzina und Joachim Wolf, Stuttgart et al. 1996, pp. 373-398. © IOP 2024 I PD Dr. Thomas Köllen I International Human Resource Management 49