Results 131 to 140 of about 19,949 (289)
Fuzzy Transfer Pricing World: On the Analysis of Transfer Pricing with Fuzzy Logic Techniques [PDF]
The arm’s length analysis of international transfer prices of multinational firms lacks sound methodological approach of the so-called function and risk analysis. In practice, such analyses are descriptive.
Brem Markus, Tucha Thomas
core
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study investigates the impact of geographical indication (GI) certification on the export performance of Turkish agri‐food products by analyzing both trade volume and unit value dynamics. Drawing on monthly data from 2000 to 2024 across 22 GI‐certified products, the research employs product‐level regressions, fixed‐effects panel models ...
Ihlas Sovbetov, Muge Burcu Ozdemir
wiley +1 more source
TRANSFER PRICING AS A SYSTEM-FACTOR
Модернизация, инновация, развитие, 2016 It is proposed that transfer pricing plays a system-building role for multi-profile commercial banks of today. Bank transfer pricing system properties are outlined.
L. M. Guisin
doaj
Why Didn't I Get a Payout? Understanding Farmer Choices, Index Insurance, and Basis Risk
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Index insurance, while heralded as a potential solution to alleviate poverty and food insecurity among agricultural households, has its own set of challenges, notably basis risk. Basis risk is the discrepancy between the insurance payout and losses incurred, posing a significant deterrent to the adoption of index insurance.
S. Lucille Blakeley +4 more
wiley +1 more source
On the optimality of the full cost pricing [PDF]
Most companies prefer to use absorption costing rule rather than marginal cost pricing. This article is aimed at defining the absorption costing rule as deriving from a principal-agent formulation of two tier organizations : (i) the upstream unit fixes ...
Jacques Thépot, Jean-Luc Netzer
core
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Increased frequency of extreme weather events, particularly droughts, threatens grassland farming by destabilizing yields and farms' economic viability. We examine, theoretically and through numerical simulations, how sown plant diversity (natural insurance) influences the attractiveness of indemnity and drought index insurance (formal ...
Nicolas Alou +3 more
wiley +1 more source
TRANSFER PRICING AND INTRA-GROUP RELATIONS
openIl trasferimento dei prezzi (transfer pricing) e le relazioni infragruppo rappresentano un tema cruciale nella gestione delle multinazionali, con implicazioni fiscali, operative e strategiche.
MIOTTO, MARTINA
core
Assessing Household Welfare in Response to Rising Food Prices in The Gambia
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This study examines how rising food prices affected household welfare in The Gambia using nationally representative data from the 2015/16 Integrated Household Survey (IHS‐3). The analysis reflects household consumption behavior and market conditions prevailing during that period and provides a structural benchmark for understanding ...
Roger Vorsah +3 more
wiley +1 more source
Unpacking the Farmland Capitalization Effect of Ethanol Establishment
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT We unpack the impact of expansions in ethanol production—as measured by proximity to newly constructed ethanol plants and capacity expansions—on farmland values using land transaction data from Kansas in combination with modern causal inference techniques.
Gabriel S. Sampson, Jisang Yu
wiley +1 more source
Crop Insurance Design and On‐Farm Risk Adaptation
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT The United States spends billions annually on crop insurance premium subsidies, yet the prevailing distance‐based guarantee design unintentionally rewards risk‐taking by linking subsidies to yield variability. We consider a simple redesign: define guarantees in terms of probability so that coverage reflects a consistent likelihood of indemnity.
Gerald Van Tassell, Alan P. Ker
wiley +1 more source