This paper is about the controlled transactions in the case of intangibles. The intangibles have characteristics which are similar with than of tangibles. Through transfer pricing we have rights which granted from some companies to other, to achieve the appropriate profits and to minimize the...

This paper sets the stage for the special issue on the application of empirical science in operations management (OM). It highlights the contributions that empirical science can make to operations management research and practice. In particular, the role of theory building and testing as a...