Results 71 to 80 of about 686,198 (267)

The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness [PDF]

, 2010
In conventional accounting literature, ?transfer pricing? is portrayed as a technique for optimal allocation of costs and revenues amongst divisions, subsidiaries and joint ventures within a group of related entities.
Abdel-Khalik, Action Aid, Anderson, Armstrong, Association for Accountancy & Business Affairs, Atkinson, Avi-Yonah, Baker, Berry, Bhat, Borkowski, Brittain-Catlin, Browder, Buchanan, Bush, Chan, Christensen, Christensen, Christian-Aid, Christian-Aid, Clateman, Clateman, Clateman, Clausing, Cools, Cuddington, Dauvergne, de Boyrie, Eden, Eden, Emmanuel, Ernst, Ernst, European Commission, Eversen, Forest Trends, Forsberg, Froud, Garrison, Global Witness, Gramlich, Gunter, Harris, Henderson Global Investors, Henderson Global Investors, Hines, Hirshleifer, Ho, Horngren, Hugh Willmott, Hunt, International Accounting Standards Board, Jacob, Kar, Kennedy, Klassen, Klein, Komisar, Korten, KPMG, KPMG, KPMG, McMechan, Mehafdi, Mehafdi, Mitchell, Mitchell, Mo, Monbiot, Moser, Offe, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Organisation for Economic Co-operation and Development, Oyelere, Palan, Picciotto, Picciotto, Plasschaert, Plasschaert, Prem Sikka, PricewaterhouseCoopers, Pritchard, Ruehl, Rugman, Schaefer, Sikka, Sikka, Smith, Stewart, Sun, Tang, Tax Justice Network, Thomas, Thomas, Tikhomirov, Tippett, Tripathi, Turner, UK Accounting Standards Board, UK Africa All Party Parliamentary Group, UK Home Office, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Conference in Trade and Development, United Nations Department of Economic and Social Affairs, United Nations Economic and Social Council, United Nations Food & Agriculture Organisation, US General Accounting Office, US General Accounting Office, US Government Accountability Office, US Internal Revenue Service, US Senate Joint Committee on Taxation, US Treasury, Vasilyev, Volsinov, Weichenrieder, Weinthal, Williamson, Zdanowicz   +119 more
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Enhancing Corrosion Resistance and Mechanical Strength of 3D‐Printed Iron Polylactic Acid for Marine Applications via Laser Surface Texturing

Advanced Engineering Materials, EarlyView.
Laser surface texturing significantly improves the corrosion resistance and mechanical strength of 3D‐printed iron polylactic acid (Ir‐PLA) for marine applications. Optimal laser parameters reduce corrosion by 80% and enhance tensile strength by 25% and ductility by 15%.
Mohammad Rezayat, Mojtaba Karamimoghadam, Mohammadreza Lalegani Dezaki, Ali Zolfagharian, Giuseppe Casalino, Antonio Mateo, Mahdi Bodaghi   +6 more
wiley   +1 more source

Public Property Privatization in France [PDF]

The modernization and privatization of the State’s real-estate assets are pivotal for the improvement of the French public sector’s global performance: they take part in the national policy for economic efficiency and public management.
Bizet, Bernard
core   +1 more source

Multimodal Mechanical Testing of Additively Manufactured Ti6Al4V Lattice Structures: Compression, Bending, and Fatigue

Advanced Engineering Materials, EarlyView.
In this experimental study, the mechanical properties of additively manufactured Ti‐6Al‐4V lattice structures of different geometries are characterized using compression, four point bending and fatigue testing. While TPMS designs show superior fatigue resistance, SplitP and Honeycomb lattice structures combine high stiffness and strength. The resulting
Klaus Burkart, Jonas Schmidt, Anastasiya Toenjes, Johanna Eisenträger   +3 more
wiley   +1 more source

Any Regulation of Risk Increases Risk

, 2012
We show that any objective risk measurement algorithm mandated by central banks for regulated financial entities will result in more risk being taken on by those financial entities than would otherwise be the case.
Maymin, Philip Z., Maymin, Zakhar G.
core   +1 more source

Design and Prototyping of Topology‐Optimized, Additively Manufactured Lightweight Components for Space Robotic Systems: A Case Study

Advanced Engineering Materials, EarlyView.
The results demonstrate a simulation‐driven workflow that applies LSB topology optimization with additive manufacturing constraints to mission‐specific load cases, integrating European Cooperation for Space Standardization compliant verification and manufacturability to develop structurally efficient rover suspension components.
Stelios K. Georgantzinos, Grigorios Kostopoulos, Eleni Papadopoulou, Stefanos Voulgaris, Alexandra Tseni, Panteleimon Bakalis, Maria N. Gkara, Chara Ch. Mitropoulou, Georgios Kazakis, Alin Munteanu, Jeremi Gancet, Nikos D. Lagaros   +11 more
wiley   +1 more source

NFDI MatWerk Ontology (MWO): A BFO‐Compliant Ontology for Research Data Management in Materials Science and Engineering

Advanced Engineering Materials, EarlyView.
This article presents the NFDI‐MatWerk Ontology (MWO), a Basic Formal Ontology‐based framework for interoperable research data management in materials science and engineering (MSE). Covering consortium structures, research data management resources, services, and instruments, MWO enables semantic integration, Findable, Accessible, Interoperable, and ...
Hossein Beygi Nasrabadi, Ebrahim Norouzi, Kostiantyn Hubaiev, Jörg Waitelonis, Harald Sack   +4 more
wiley   +1 more source

Can Advocacy-Led Certification Systems Transform Global Corporate Practices? Evidence, and Some Theory [PDF]

There is emerging evidence that globalization is beginning to provide new opportunities for global coalitions of advocacy groups to bring market-based pressures to bear upon major transnational firms in a way that promotes higher standards of social and ...
Michael E. Conroy
core  

Engineering Deformation and Failure in Diamond Triply Periodic Minimal Surface Lattices via 3D Wall‐Thickness Grading

Advanced Engineering Materials, EarlyView.
The work demonstrates that strategic wall‐thickness grading in diamond triply periodic minimal surface lattices enables precise tuning of deformation and failure behavior under compression. Different gradation patterns guide how and where the structure collapses, improving energy absorption or promoting controlled brittle failure.
Giovanni Rizza, Danilo Bruson, Manuela Galati, Luca Iuliano   +3 more
wiley   +1 more source

LIQUIDITY RISK MANAGEMENT IN BANKING [PDF]

The objective of this paper is to provide a global perspective of the liquidity risk from a banking societies‘ viewpoint. Our paper belongs to the technical studies that analyze the concrete way in measuring the liquidity risk at the level of the banking
Assoc.Prof. Ph.D Adela Socol, Lect. Ph.D Imola Driga   +1 more
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