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Decisions to invest, withdraw, or transfer capital in different foreign markets have become a fixed part of management pragmatics in contemporary companies. The results of the 2017 Global Corporate Divestment Study show that multinational enterprises (MNEs) from particular parts of the world tend to see the main reasons behind their decisions on FDI (foreign direct investment) and FD (foreign direct divestment) in a slightly different manner. Insofar as internationalization processes and FDI have been relatively thoroughly studied and discussed in world and Polish literature, the concept of de-internationalization pursued through the prism of divestment still requires further analysis and consideration. The article aims to present the general framework of the process involving FDI, FD, and the major factors behind it in Poland and Latvia. Theoretical considerations are supplemented with the analysis of statistical data coming from the UNCTAD database as well as the database of Poland’s and Latvia’s central banks, illustrating foreign investment flows. The article uses the method of critical analysis of world and Polish literature, analysis of reports on relevant issues, and desk research analysis.

influenced by his father’s business and agricultural background, as well as his two years training for priesthood. In unpacking the philosophy that governed Smiddy’s actions in later chapters, Sagarra concludes that Smiddy was a ‘social philosopher, Catholic, democrat and nationalist’. Chapter One outlines Smiddy’s early childhood with the aim of considering how it would influence his later contributions. Cork during Smiddy’s childhood was described as a ‘commercial rather than industrial’ city, and his father was a successful farmer–victualler, such that Smiddy

of the need to ensure that the public service, like all other sectors of the economy, must ‘do more with less’, ways have had to be found to get organisations and individuals to manage better and to reward those who do. In his 1989 budget statement Mr Albert Reynolds, the Minister for Finance, took an important step in this direction when he announced plans for changes in the financial procedures governing control of departmental administrative and running costs. His aim is to allow greater delega - tion of responsibility to, and encourage greater cost