The high cost of purchasing high technology and severe sanctions imposed on Iran over the last decade are the reasons why economical alternatives should be assessed, such as the use of second hand technology. There is evidence to show that in Iran the use of second-hand equipment in the...

Purpose - This study aims to examine factors that determine the adoption of additive manufacturing by small- and medium-sized industries. It provides insights with regard to benefits, challenges and business factors that influence small- and medium-sized industries when adopting this technology....

The non-bank financial sector in the euro area has more than doubled in size over the last decade reflecting the substantial growth in shadow banking activities. However, a large proportion of the non-bank financial sector remains unmapped as granular balance sheet information is not available...

This paper examines the effects of the Tax Reform Act of 1986 on the international location decisions of U.S. financial services firms. The Act included rule changes that made it substantially more difficult for U.S. firms to defer U.S. taxes on overseas financial services income held in low-tax...