Results 61 to 70 of about 2,436,179 (328)

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
core   +1 more source

Artificial Intelligence, Algorithmic Pricing and Collusion

The American Economic Review, 2018
Increasingly, algorithms are supplanting human decision-makers in pricing goods and services. To analyze the possible consequences, we study experimentally the behavior of algorithms powered by Artificial Intelligence (Q-learning) in a workhorse ...
Emilio Calvano, G. Calzolari, V. Denicoló, S. Pastorello   +3 more
semanticscholar   +1 more source

Collateral pricing☆ [PDF]

Journal of Financial Economics, 2009
We examine how collateral affects the cost of debt capital. Theories based on borrower moral hazard and limited pledgeable income predict that collateral increases the availability of credit and reduces its price. Testing these theories is complicated by the very selection problem which they imply: creditors will demand collateral precisely from those ...
Benmelech, Efraim, Bergman, Nittai
openaire   +3 more sources

Manufacturing Continuous Fiber‐Reinforced Printing Filaments: Development of a Post‐Consolidation Unit

Advanced Engineering Materials, EarlyView.
A novel, temperature‐controlled post‐consolidation unit is developed to test its potential to improve the melt impregnation process used to manufacture continuous fiber‐reinforced filaments for additive manufacturing of high‐performance thermoplastics.
Daniel Beermann, Patrick Schiebel, David May   +2 more
wiley   +1 more source

Increasing Dominance - the Role of Advertising, Pricing and Product Design [PDF]

, 2010
Despite the empirical relevance of advertising strategies in concentrated markets, the economics literature is largely silent on the effect of persuasive advertising strategies on pricing, market structure and increasing (or decreasing) dominance.
A Dixit, B Bayus, C Aspremont, C Aspremont, D Fudenberg, F Bloch, G Butters, G Tellis, H Hotelling, H Koski, I Grilo, I Pastine, J Farrell, J J Gabszewicz, J L Simon, J M Ordo�ez De Haro, K Bagwell, K Bagwell, K R Brekke, L Cabral, L Cabral, L Lambertini, L Linnemer, L M B Cabral, M E Slade, M J Osborne, M Kamien, M Katz, Mariana (Roesner) Stamm, N.-H Von Der Fehr, P Aghion, P Milgrom, P Nelson, R Clark, S Athey, S Besen, S P Anderson, S P Anderson, S Wang, T Kretschmer, Tobias Kretschmer, U Doraszelski, V J Tremblay, V J Tremblay, V Krishnan, W B Arthur, X Vives, Y Chen   +47 more
core   +2 more sources

Cu‐Based MOF/TiO2 Composite Nanomaterials for Photocatalytic Hydrogen Generation and the Role of Copper

Advanced Functional Materials, EarlyView.
HKUST‐1/TiO2 composite materials show a very high photocatalytic hydrogen evolution rate which increases as a function of the irradiation time until reaching a plateau and even surpasses the performance of the 1%Pt/TiO2 material after three photocatalytic cycles.
Alisha Khan, Marie Le Pivert, Alireza Ranjbari, Diana Dragoe, Daniel Bahena‐Uribe, Christophe Colbeau‐Justin, Christian Herrero, Dorota Rutkowska‐Zbik, Johnny Deschamps, Hynd Remita   +9 more
wiley   +1 more source

Copper‐based Materials for Photo and Electrocatalytic Process: Advancing Renewable Energy and Environmental Applications

Advanced Functional Materials, EarlyView.
Cu‐based catalysts as a cornerstone in advancing sustainable energy technologies are fully reviewed in this manuscript, highlighting their potential in photo‐ and electrocatalysis. It includes metallic copper, copper oxides, copper sulfides, copper halide perovskites, copper‐based metal–organic frameworks (MOFs), and covalent organic frameworks (COFs),
Jéssica C. de Almeida, Yanjie Wang, Thais A. Rodrigues, Paulo H. H. Nunes, Vagner R. de Mendonça, Paulo H. E. Falsetti, Leticia V. Savazi, Tao He, Alexandra V. Bardakova, Aida V. Rudakova, Jie Tian, Alexei V. Emeline, Osmando F. Lopes, Antonio Otavio T. Patrocínio, Jia Hong Pan, Caue Ribeiro, Detlef W. Bahnemann   +16 more
wiley   +1 more source

Epidemiology of Parkinson's Disease in Germany Between 2016 and 2021 Based on Statutory Health Insurance Claims Data

Brain and Behavior
Introduction Parkinson's disease (PD) is a fast‐growing neurodegenerative disease causing a high burden on national health systems. There is a lack of contemporary, reliable epidemiological data for PD in Germany.
Dirk Woitalla, Gisa Ellrichmann, Stefan Jun Groiss, Stefan Walzer, Lutz‐Michael Vollmer, Signe Thiesen‐Nash, Sebastian Krenberger, Julia Borchert, Glynn Harrison‐Jones   +8 more
doaj   +1 more source

Environmental Sustainability Initiatives in the Operating Room: A Scoping Review

Annals of Surgery Open
The global healthcare industry has a substantial environmental footprint and therefore has a responsibility to decrease its impact. Changes to increase sustainability will only occur if healthcare providers (HCPs) and decision-makers understand and ...
Emre Gorgun, MD, Sumudu Dehipawala, MPH, Matthew O’Hara, MBA, Elena Naoumtchik, MSc, Gaurav Gangoli, PharmD, Crystal Ricketts, PhD, Giovanni A. Tommaselli, MD, PhD   +6 more
doaj   +1 more source

Bimetallic Nanoparticles as Cocatalysts for Photocatalytic Hydrogen Production

Advanced Functional Materials, EarlyView.
Recent developments have introduced bimetallic nanoparticles as effective cocatalysts for photocatalytic systems. This review explores the rapidly expanding research on bimetallic cocatalysts for photocatalytic production of hydrogen, emphasizing the creation of carrier‐selective contacts, localized surface plasmon resonance effects, methodologies for ...
Yufen Chen, Asier Agrelo‐Lestón, Ignasi Burgués‐Ceballos, Jordi Llorca, Lluís Soler   +4 more
wiley   +1 more source