1,720,954 research outputs found
TRANSFER PRICING: A TAX AVOIDANCE TOOL OF MULTINATIONAL CORPORATIONS
Get PDFThe main thrust of this study is to examine how Multinational Corporations (MNCs) use transfer pricing
practices to reduce taxable profit with a view to recommend how such practices could be minimised, to
enhance the tax revenues of their host countries. This was done empirically using various studies on
transfer pricing and taxation. The study concludes that various MNCs take advantage of different tax
rates charged in different jurisdictions to minimise the groups’ tax liabilities. This is done by using
transfer pricing practices to shift profit from high-tax jurisdictions to low-tax jurisdictions. Multinational
corporations as integrated entities exploit international differentials and generate integration economies
by setting transfer prices that are unlikely to be the same prices arms length parties would negotiate. Tax
authorities should be aware of the need to publish documentations requirements concerning transfer
pricing, so as to improve on monitoring of MNCs transfer pricing compliance. Transfer pricing must be
provided to tax authorities for computation of both border, and corporate income taxes. This is necessary
since the activities of MNCs cut across national borders
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Information Technology Investment and Tax Compliance in Nigerian Informal Sector
Get PDFIn an era marked by increasing globalization and heightened fiscal scrutiny, tax compliance has emerged as a critical area of concern for governments, businesses, and individuals worldwide. This study assessed the effect of information technology investment on tax compliance of Nigerian informal sector in Ekiti State. This study adopted survey research and population of the study comprised 1,440,771 registered MSMEs in Ekiti State as of 31st December 2023 (SMEDAN,2023). A sample size of 400 respondents was selected using Taro Yamane’s formula. Data was collected through a well-structured questionnaire and analysed with descriptive and inferential analysis. The empirical analysis showed that electronic tax platform investment had positive and significant effect on tax compliance among the Nigerian informal sector. On the other hand, computer software investment had positive and insignificant effect on tax compliance. Finally, the study concludes that investment in digital tax platforms have contributed to diminishing tax processing time and its user-friendly nature has improved compliance of taxpayers in the informal sector of Ekiti state. Also, when considering form of capital investment that can improve tax compliance, computer software investment is not significant. Based on the study's conclusions and findings, it is recommended that business owners should not embrace investment in computer software investment for tax purpose because it is inadequate and the cost can discourage tax compliance, and taxpayers should be encouraged to improve on their computer literacy so they can easily file their taxes and submit their files with ease and convenience in order to boost their tax compliance
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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