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Heckscher-Ohlin theory
Countries will export those goods that make intensive use of locally abundant factors of production and import goods that make intensive use of locally scarce factors of production.

hedge fund
Investment fund that not only buys financial assets (stocks, bonds, currencies) but also sells them short.

Helms-Burton Act
Act passed in 1996 that allowed Americans to sue foreign firms that use Cuban property confiscated from them after the 1959 revolution.

historic cost principle
Accounting principle founded on the assumption that the currency unit used to report financial results is not losing its value due to inflation.

home country
The source country for foreign direct investment.

horizontal differentiation
The division of the firm into subunits.

horizontal foreign direct investment
Foreign direct investment in the same industry abroad as a firm operates in at home.

host country
Recipient country of inward investment by a foreign firm.

human development index
An attempt by the United Nations to assess the impact of a number of factors on the quality of human life in a country.

human resource management
Activities an organization conducts to use its human resource effectively.

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