Multinational companies reduce their global effective tax rate by converting manufacturing subsidiaries into "contract manufacturers" and distribution subsidiaries into "commissionaires." The same results could be achieved more efficiently using ISDA swaps

The reliable capturing of customer emotional feedback during the early phases of product development is becoming more important for the market success of future products. This paper presents a study which compares three different methods of emotion capturing in a Virtual Reality environment:...

Innovation plays a central role in economic development, at regional and national level. In the competitive environment companies are obliged to produce more rapidly, more effectively and more efficiently in new product development which is a result of research and development (R&D) activities....

New information technologies have created new possibilities in resolving long-standing debates in social organization. The debates involving buying versus leasing, business versus government, and markets versus hierarchies captured intellectual imagination, and dominated public consciousness for...

As virtual worlds grow in size and acceptance, increasing amounts of time and energy are spent by their users in the pursuit and creation of virtual property. This paper argues that the current governing regimes of these worlds, end user licensing agreements, are insufficient to deal with these...

With the advancement of computer graphics in the recent years, an increasing number of pictures, video and 3D content is generated by synthesis processing rather than acquired with capture devices such as cameras or scanners. Several techniques have been developed for compression of discrete...