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The objective of this thesis is to investigate the potential contribution of transnational corporations (TNC) to the upgrading of systems of innovation in late-industrialising countries. This study looks specifically at TNC-affiliierter in Thailand’s manufacturing sector and compares them with...
Persistent link: https://www.econbiz.de/10009429012
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The strict competition requires company to fulfill the market demand that always increase from year to year. In supporting its business activity, PT.PSPI is doing the transaction wish the special and common partners. Special treatment that is given by PT. PSPI to their special partner causes...
Persistent link: https://www.econbiz.de/10009464167
This dissertation exploits variation in tax policies in order to better understand the incentive effects of taxation on individual and firm behavior. The results presented herein are intended to inform policy debates in the two areas examined--property and multinational taxation--as well as the...
Persistent link: https://www.econbiz.de/10009476658
The importance of international trading and multi-national corporate groups means that tax regimes will commonly contain provisions allowing for the adjustment of transfer prices on cross-border transactions. An examination of the taxation Acts of Australia and New Zealand reveals vast...
Persistent link: https://www.econbiz.de/10009441793
This paper analyzes the potential of one-step transfer prices based on either variable or full costs for coordinating decentralized production and quality-improving investment decisions. Transfer prices based on variable costs fail to induce investments on the upstream stage. In contrast,...
Persistent link: https://www.econbiz.de/10009447484
We examine the value relevance and reliability of brand assets recognized by 33 UK firms, and the stock price reaction to the announcement of brand capitalization. We find that brand assets are value relevant, i.e., associated with market values. However, the market capitalization rates of...
Persistent link: https://www.econbiz.de/10009430686
This article examines business practices focused on knowledge and innovation and the relationship of these business practices with other key organisational variables in Canadian and US firms. The article is based on a 1996 study of 103 Fortune 500 and 151 Post 300 firms. The study was sponsored...
Persistent link: https://www.econbiz.de/10009459105
How do private returns to inventive activity change when IPR regimes are substantially strengthened? Our paper investigates this question by looking at the impact of patent reforms in India on India-based pharmaceutical companies. In a fundamental policy shift, India agreed to introduce product...
Persistent link: https://www.econbiz.de/10009441232
This paper contains estimates of physical and intangible (information technology, advertising and training) capital stock, together with capital, labor and externally provided input services, of Spanish commercial and saving banks in the period 1983 to 2003. Capital stocks are valued at...
Persistent link: https://www.econbiz.de/10012530163