Results 71 to 80 of about 27,922 (196)

The theory of international business: the role of economic models [PDF]

, 2018
This paper reviews the scope for economic modelling in international business studies. It argues for multi-level theory based on classic internalisation theory.
AA Alchian, B Klein, C Kindleberger, C Vaitsos, FR Warren-Boulton, GDA MacDougall, H Demsetz, J-C Spender, JH Dunning, JH Dunning, KJ Arrow, M Casson, M Casson, M Casson, M Casson, M Casson, M Casson, M Casson, Mark Casson, MC Kemp, ME Porter, MS Morgan, OE Williamson, OE Williamson, PJ Buckley, PJ Buckley, PJ Buckley, RH Coase, SH Hymer, SNS Cheung   +29 more
core   +1 more source

Sustainability Controls as Technologies of Actorhood: Constructing the Responsible Supplier in Global Supply Chains Le contrôle de la durabilité comme technologie d'actorialité : façonner le fournisseur responsable dans les chaînes d'approvisionnement mondiales

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines how accounting and control practices constitute and distribute agency and responsibility for sustainability in global supply chains. Drawing on a field study in the fashion industry, we describe the sustainability control practices used by a major buyer firm vis‐à‐vis its suppliers and trace their evolution from a ...
Martin Messner, Marek Reuter, Torkel Strömsten   +2 more
wiley   +1 more source

The Effect of Crown Height and Retentive Height of Abutment on the Fracture Resistance of Fatigued Monolithic Zirconia Anterior Implant Crowns—An In Vitro Study

Clinical Oral Implants Research, EarlyView.
ABSTRACT Objectives This laboratory study investigated the effect of two different retentive heights of Ti‐base abutments (3.5 and 5.5 mm) and crown heights (13 and 16 mm) on the load at failure and survival of monolithic zirconia implant‐supported crowns replacing a maxillary central incisor.
Esha Zahid, Jaafar Abduo, Attila Gergely, Roy Judge, Carolina Perez‐Rodriguez, Joseph Palamara   +5 more
wiley   +1 more source

Transfer Pricing and Tax Havens: Mending the LDC Revenue Net [PDF]

, 2004
The paper deals primarily with the use of transfer pricing and tax havens by multinational businesses to defer, avoid, or (depending on whether one views manipulation of transfer prices as involving avoidance or evasion) evade taxes levied by the country
Charles E. McLure, Jr.
core  

Navigating Inter‐Municipal Collaboration Challenges: 'In‐Tensions' in Shared Service Center and Joint Venture Arrangements

Financial Accountability &Management, EarlyView.
ABSTRACT Municipal collaborations such as shared service centers and joint ventures are widely promoted as ways to strengthen local service capacity. Yet they often develop in uneven and sometimes unstable ways. This paper examines why arrangements built on similar institutional promises take such different trajectories in practice.
Isabell Meltzer, Gustaf Kastberg Weichselberger   +1 more
wiley   +1 more source

The Practice of Nurse Managers, Their Support Needs and the Importance of Shared Leadership: A Multicentre International Qualitative Research

Journal of Advanced Nursing, EarlyView.
ABSTRACT Aim To shed new light on the management practice and needs for support, mentoring and continuous education of nurse managers (head nurses and assistant head nurses) during and since the COVID‐19 pandemic to identify the innovative strategies they put in place to mobilise teams and foster a healthy work environment.
Johanne Déry, Maxime Paquet, Geneviève Lavigne, Sabrina Fournelle, Jolianne Bolduc, Héroldine Lucien, Nathalie Folch, Krystel Vasserot   +7 more
wiley   +1 more source

The Distorting Arm's Length Principle [PDF]

To prevent profit shifting by manipulation of transfer prices, tax authorities typically apply the arm's length principle in corporate taxation and use comparable market prices to 'correctly' assess the value of intracompany trade and royalty income of ...
Christian Keuschnigg, Michael P. Devereux   +1 more
core  

Democratic Alarmism: Coherent Notion or Contradiction in Terms?

Constellations, EarlyView.
James S. Pearson
wiley   +1 more source

RPM and Vertical Integration With Upstream Competition and Noncontractible Efforts

The Journal of Industrial Economics, EarlyView.
ABSTRACT We study RPM and vertical integration in a common agency setting with two differentiated manufacturers and one retailer, where consumer demand depends on both the manufacturers' and retailer's noncontractible efforts. Under vertical separation, the adoption of maximum RPM by both manufacturers is an equilibrium and intensifies competition ...
Michele Bisceglia, Mark Israel, Salvatore Piccolo, Paolo Ramezzana   +3 more
wiley   +1 more source

Revisiting the CUP method in transfer pricing: global challenges and insights from an SLR

Cogent Business & Management
More than 70% of international trade occurs within multinational groups, making transfer pricing a critical global issue. The Comparable Uncontrolled Price (CUP) method is widely regarded as the most direct reflection of the arm’s length principle, yet ...
Kartika Putri Kumalasari, Eko Ganis Sukoharsono, Lilik Purwanti, Roekhudin   +3 more
doaj   +1 more source