Results 121 to 130 of about 9,433 (299)

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia   +4 more
wiley   +1 more source

Transfer Pricing in Divisionalized Companies

open access: yes, 2002
This article discusses problem of transfer pricing in divisionalized companies. Four main methods of transfer pricing are described: market transfer prices, cost transfer prices, negotiated transfer prices and dual transfer pricing.
Kabalski, Przemysław
core  

Adapting to Changing Rainfall and Developing Off‐Farm Employment: Implications for the Adoption of Direct Seeding in Rice Production

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT Rice is the main staple food for more than half of the world's population and the income from rice is an essential source for livelihoods of millions of households. We examine whether direct seed in rice production is an adaptation of rice farmers to rainfall changes and farm labor scarcity.
Manh Hung Do
wiley   +1 more source

Transfer pricing reforms in the context of BEPS: challenges remain

open access: yesLaw and Safety
The presence of affiliated entities in different countries and the independence of tax systems make it easy to shift profits from jurisdictions with high corporate tax rates to jurisdictions with low rates.
S. S. Pyroha
doaj   +1 more source

Determination of transfer pricing using alternative methods

open access: yes, 2011
Tato diplomová práce se zabývá alternativními metodami stanovení převodních cen v praxi a to zejména v souvislosti s obtížnou dostupností srovnatelných údajů na trhu. Práce je rozdělena do 4 kapitol.
Kubešová, Lucie
core  

Sustainable Productivity Growth in Agriculture: The Role of Shifts in R&D Investments and Technology

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT The objective of the paper is to evaluate the long‐term prospects of sustainable productivity growth linked to plausible assumptions on public agricultural R&D investments as the key productivity driver. Second, it investigates the role of changing R&D focus from yield maximization to input saving technologies (fertilizers and pesticides). The
Zuzana Smeets Křístková   +4 more
wiley   +1 more source

Small sample data pricing research based on Reptile algorithm

open access: yesJournal of Business Economics and Management
Reasonably pricing data resources contributes to the development of the digital economy. However, in the early stage of the development of the data market, the data transaction volume is small, and the resulting small sample problem makes it difficult ...
Junxin Shen, Yi Yang, Fanghao Xiao
doaj   +1 more source

Transfer pricing issues

open access: yes, 2011
katedra: KPE; rozsah: 85 s. (105 062 znaků)The Diploma Thesis is devoted to the Transfer pricing issues, whereby the Transfer Pricing terminology is defined, furthermore the passages from Czech and multinational legislation are presented and the ...
Holatová, Kamila
core  

Do Tax Incentives for Farmland Leases Increase Farm Supply? Evidence From Iowa's Beginning Farmer Tax Credit

open access: yesApplied Economic Perspectives and Policy, EarlyView.
ABSTRACT In recent decades, agriculture has become increasingly concentrated through horizontal mergers and acquisitions via corporate entities, and policy makers are concerned this will be exacerbated by the aging population of farm operators. To reduce market concentration in agriculture, many states have enacted policies to entice new prospective ...
Justin M. Ross   +2 more
wiley   +1 more source

Tax Avoidance Tactics: Exploring the Interplay Between Institutional Ownership and Transfer Pricing

open access: yesIndonesian Interdisciplinary Journal of Sharia Economics
The purpose of this study is to examine and evaluate the extent of the influence of institutional ownership and transfer pricing on tax avoidance practices in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the
Az-Zahra Putri Aulia   +1 more
doaj   +1 more source

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