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FIN 48, Uncertainty and Transfer Pricing : (Im)Perfect Together?

Borkowski, Susan C.; Gaffney, Mary Anne - 2014

Financial Accounting Standards Board Interpretation No. 48: Accounting for Uncertainty in Income Taxes (hereafter, FIN48) has changed significantly how corporations must disclose uncertain tax positions. One uncertain tax position experienced by most TNCs is related to the cross-border shifting...

Persistent link: https://www.econbiz.de/10014192942

A Case of Mistaken Identity : George Stigler, 'The Problem of Social Cost,' and the Coase Theorem

Medema, Steven G. - 2011

Stigler who gave the theorem its name and introduced it to scores of readers in The Theory of Price (1966). His remaking of …

Persistent link: https://www.econbiz.de/10014192946

Costly and Discrete Communication : An Experimental Investigation

Duffy, Sean; Hartwig, Tyson; Smith, John - 2012

Language is an imperfect and coarse means of communicating information about a complex and nuanced world. We report on an experiment designed to capture this feature of communication. The messages available to the sender imperfectly describe the state of the world, however the sender can improve...

Persistent link: https://www.econbiz.de/10014192950

Strategic Green Marketing for Survivial

Murthy, Psr - 2014

Green marketing refers to the process of selling products and/or services based on their environmental benefits. Such a product or service may be environmentally friendly in itself or produced and/or packaged in an environmentally friendly way.The American Marketing Association (AMA) held the...

Persistent link: https://www.econbiz.de/10014192956

Neighbor Billing and Network Neutrality

Hurwitz, Justin (Gus) - 2013

This Article explains that the Internet is inherently non-neutral, and that this non-neutrality stems from the very architectural features that make the Internet a cost-effective means of communication. I argue that the ongoing network neutrality debate is better understood as being about the...

Persistent link: https://www.econbiz.de/10014192964

On Some Layer-Based Risk Measures with Applications to Exponential Dispersion Models

Furman, Olga; Furman, Edward - 2010

Layer-based counterparts of a number of well-known risk measures have been proposed and studied. Namely, some motivations and elementary properties have been discussed, and the analytic tractability has been demonstrated by developing closed-form expressions in the general framework of...

Persistent link: https://www.econbiz.de/10014192969

On a Multivariate Pareto Distribution

Asimit, Vali Alexandru; Furman, Edward; Vernic, Raluca - 2010

A multivariate distribution possessing arbitrarily parameterized Pareto margins is formulated and studied. The distribution is believed to allow for an adequate modeling of dependent heavy tailed risks with a non-zero probability of simultaneous loss. Numerous links to certain nowadays existing...

Persistent link: https://www.econbiz.de/10014192970

Law, Theory and Aboriginal Peoples

Christie, Gordon - 2011

perception. By examining the layers of theory and world-view upon which the law is based, it finds conflict with the … peoples and the protection of Aboriginal interests, thus revealing liberal theory to be one source of the perception of … exploring an approach highly critical of liberal legal theory, in tracing the similarities between the philosophical basis of …

Persistent link: https://www.econbiz.de/10014192976

Aboriginal Resource and Subsistence Rights after Delgamuukw and Marshall

Christie, Gordon - 2011

This paper reviews the 1997 and 1999 decisions of the Supreme Court of Canada (SCC) regarding Aboriginal peoples’ access to resources: Delgamuukw v. British Columbia, which set out basic principles surrounding Aboriginal title, and R. v. and Marshall, which dealt with access to resources in...

Persistent link: https://www.econbiz.de/10014192979

Gypsies

Leeson, Peter T. - 2010

Gypsies believe the lower half of the human body is invisibly polluted, that supernatural defilement is physically contagious, and that non-Gypsies are spiritually toxic. I argue that Gypsies use these beliefs, which on the surface regulate their invisible world, to regulate their visible one....

Persistent link: https://www.econbiz.de/10014192984