Results 101 to 110 of about 1,473,014 (342)

Debt Covenant, Tax Expense, and Intangible Assets on Transfer Pricing

Jurnal Akuntansi
Purpose - Determine and analyze the effect of Debt Covenant, Tax Expense, and Intangible Asset on Transfer Pricing. Design/methodology/approach - This study uses an associative quantitative approach using multiple linear regression analysis and Eviews
Jenny Puspita Sari, Wiwit Irawati
doaj   +1 more source

ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING [PDF]

Annals of the University of Petrosani: Economics, 2011
The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin.
TÜNDE VERES
doaj  

Securitization of Longevity and Mortality Risk [PDF]

This paper deals with Alternative Risk Transfer (ART) through the securitization of longevity and mortality risks in pension plans and commercial life insurance. Various types of such mortality-linked securities are described (e.g., CATM bonds, longevity
Tomas Cipra
core  

From the Discovery of the Giant Magnetocaloric Effect to the Development of High‐Power‐Density Systems

Advanced Materials Technologies, EarlyView.
The article overviews past and current efforts on caloric materials and systems, highlighting the contributions of Ames National Laboratory to the field. Solid‐state caloric heat pumping is an innovative method that can be implemented in a wide range of cooling and heating applications.
Agata Czernuszewicz, Yaroslav Mudryk, Jun Cui, Lucas Griffith, Duane D. Johnson, Julie Slaughter   +5 more
wiley   +1 more source

Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing [PDF]

In this paper we show that the ability of multinational firms to manipulate transfer prices affects the tax sensitivity of foreign direct investment (FDI).
Céline Azémar, Paolo Gregory Corcos
core  

Molecular Inks for the Development of Complex 3D In‐Mold Electronics

Advanced Materials Technologies, EarlyView.
Molecular inks (MINKs) enable the fabrication of thermoformed 3D circuits by decoupling the forming and metallization steps. Following thermoforming, intense pulsed‑light or thermal processing converts the patterned MINKs into complex 3D conductive tracks with improved stretchability and electrical performance, advancing low‑cost, high‑performance in ...
Mehal P. Kushalkar, Hiroshi Fukutani, Olga Mozenson, Jianying Ouyang, Liliana Gaburici, Bhavana Deore, Dayna Bennett, Chantal Paquet, Paul Trudeau, Loleï Khoun, Nicolas Milliken, Olivier Ferrand, Julie Ferrigno, Xiangyang Liu, Arnold J. Kell   +14 more
wiley   +1 more source

The Effect of Tunneling Incentive to Transfer Pricing Decision with Tax Minimization As a Moderating Variable

, 2020
The aims of this research are to examine and to find empirical evidence about the effect of tunneling incentive to company decision of doing transfer pricing with tax minimization as a moderating variable.
T. Suryarini, Adhilia Mega Cahyaningrum, R. Hidayah   +2 more
semanticscholar   +1 more source

ChicGrasp: Imitation‐Learning‐Based Customized Dual‐Jaw Gripper Control for Manipulation of Delicate, Irregular Bio‐Products

Advanced Robotics Research, EarlyView.
Automated poultry processing lines still rely on humans to lift slippery, easily bruised carcasses onto a shackle conveyor. Deformability, anatomical variance, and hygiene rules make conventional suction and scripted motions unreliable. We present ChicGrasp, an end‐to‐end hardware‐software co‐designed imitation learning framework, to offer a ...
Amirreza Davar, Zhengtong Xu, Siavash Mahmoudi, Pouya Sohrabipour, Chaitanya Pallerla, Yu She, Wan Shou, Philip Glen Crandall, Dongyi Wang   +8 more
wiley   +1 more source

Optimal Cordon-Based Congestion Pricing Considering Feasible Cordons and Congestion Transfer

IEEE Access, 2019
As one of the most effective traffic demand management measures, cordon-based congestion pricing can alleviate recurrent traffic congestion. Existing methods of determining the toll cordon require an excessive investigation and calculation, and the model
Qing-Yu Luo, Jia-Xiang Zhu, Xin-Yu Guan, Hong-Fei Jia   +3 more
doaj   +1 more source

A Perspective on the Applications of Triphasic Gas Storage in Electrochemical Systems

Advanced Science, EarlyView.
Gas storage in microporous materials positioned locally at an electrode or electrocatalyst surface enhances electrochemical processes. Abstract Microporous materials store gases under dry conditions (e.g., hydrogen or oxygen via physisorption), but in some cases microporous materials also show triphasic (e.g., in a solid|gas|liquid system) gas storage ...
Zhongkai Li, Corin T. Scott, Taku Suzuki‐Osborne, John P. Lowe, Dominic Taylor, Mariolino Carta, Neil B. McKeown, Andrew D. Burrows, Lucia H. Mascaro, Frank Marken   +9 more
wiley   +1 more source