scholarly journals Relevance between transfer pricing and taxpayer compliance and marketing accounting management efficiency

2021 ◽  
Vol 5 (S4) ◽  
pp. 2066-2077
Author(s):  
Prasetyono Hendriarto
Keyword(s):  
Evaluation System ◽  
Transfer Pricing ◽  
Phenomenological Approach ◽  
Corporate Management ◽  
Scientific Publications ◽  
Management Efficiency ◽  
Accounting Management ◽  
Tax Management ◽  
Special Scientific ◽  
Goals And Objectives

Transfer pricing is crucial because every company certainly has a goal, namely to get profits through minimal expenses, perhaps reducing tax overpayments to become one of the most efficient and productive companies. To prove this hypothesis, this study has conducted a series of evidence through many special scientific publications that discuss transfer pricing of tax obligations and the accounting efficiency of corporate management. The data will certainly not be helpful and answer questions without first going through a comprehensive review process which is carried out, among others, through a phenomenological approach in which there is a critical coding and evaluation system so that we can obtain valid and detailed data to answer the last study question. Based on the data exposure supported by the evidence of field findings, we can conclude that this transfer pricing activity is indeed a part of accounting and taxation practices which allows transactions both internally within the company and with other partner companies, which of course operate in terms of 1 commitment in terms of goals and objectives. Ownership of the company and transfer pricing is also a mechanism for companies to achieve significant profits by reducing tax management rights and avoiding risk loss.

scholarly journals Identification of transfer pricing practices in the era of multinational company competition

2021 ◽  
Vol 5 (S2) ◽  
pp. 1460-1470
Author(s):  
Gunawan Widjaja ◽  
Miftahul Arifin ◽  
Prasetyono Hendriarto ◽  
Muhamad Stiadi ◽  
M. Zahari MS
Keyword(s):  
Evaluation System ◽  
Qualitative Data ◽  
Transfer Pricing ◽  
Phenomenological Approach ◽  
Data Interpretation ◽  
Foreign Companies ◽  
Depth Data ◽  
Google Books ◽  
System Data ◽  
Corporate Practice

This study presents the results of identifying practical transfer pricing among multinational companies operating in an era full of global competition. The study is to gain an understanding and experience of practical transfer pricing among foreign companies operating in Indonesia. Our data search was conducted on international publications. After getting the data, our in-depth data analysis efforts involve a data evaluation system, data interpretation, and coding so that the data we produce answers the study questions with the highest principles. We report this study is a descriptive qualitative data study guided by studies and evidence in the field so that we can arrange this style with a phenomenological approach, which is an effort to examine and explore the data in-depth so that we can use the data and discuss it as findings. The literature sources that we visited were complications such as Elsevier, Taylor and Francis, Google books, application, and Eric. Using keywords search, which included “transfer pricing, corporate practice, international, competition era, and identification."

scholarly journals Impact of transfer pricing toward benefits and sustainable of multinational hotel industry

2021 ◽  
Vol 5 (S4) ◽  
pp. 2090-2101
Author(s):  
Gunawan Widjaja
Keyword(s):  
Transfer Pricing ◽  
Hotel Industry ◽  
Phenomenological Approach ◽  
Field Studies ◽  
Primary Data ◽  
Scientific Publications ◽  
Pricing Rules ◽  
Study Results ◽  
Journal Publications ◽  
The Impact

This article discusses the impact of transfer pricing on the benefits and sustainability of the hotel industry operating in many countries. The author believes that the hotel industry is just like any other industry where the impact of transfer pricing also impacts tax reporting and the company's actual financial condition. For this reason, we have made some databases of journal publications and websites as the primary data for us to study with a phenomenological approach so that these data become valid findings in completing the discussion of this business study. The descriptive qualitative study format became the design of this study by relying on data and evidence from field studies by digitally searching in journal publications such as Taylor and Francis, Elsevier, Google books, and many national scientific publications. Based on the study results and discussion of the data, we can summarize that transfer pricing impacts revenue on the sustainability of the hotel industry internationally. Therefore, transfer pricing rules, and policies for each hotel are allowed to be directly determined following the country's rules in which it is located the hotel operated.

THE ESSENCE, GOALS AND OBJECTIVES OF THE ANALYSIS OF THE FINANCIAL CONDITION OF AN ECONOMIC ENTITY AND ITS USE IN THE COMPLIANCE CONTROL SYSTEM

2021 ◽  
Vol 3 (11) ◽  
pp. 161-165
Author(s):  
Tatiana M. Rogulenko ◽  
◽  
Valeria V. Mironenko ◽  
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Analysis ◽  
Corporate Management ◽  
External Influence ◽  
Compliance Control ◽  
Financial Condition ◽  
Economic Entity ◽  
Goals And Objectives

This article raises the problem of improving the analysis of the financial condition of an eco-nomic entity and its use in the compliance control system. The main tasks of using the analysis in the compliance control system in order to increase the efficiency of corporate management of the economic activity of an economic entity have been determined. It is emphasized that the analysis of the financial condition is one of the mandatory components of both internal control and compliance control, the differences in the use of the analysis results are analyzed. It is concluded that the role of financial analysis and its use in the compliance control system in order to improve the efficiency of corporate governance is constantly increasing in order to prevent compliance risks and regulatory risks due to external influence of supervisors.

scholarly journals Modeling Investment Alliances: Trends, Institutions, Roles

2021 ◽  
Vol 15 (3) ◽  
pp. 39-49
Author(s):  
Oleg V. Osipenko ◽  
Keyword(s):  
Limited Liability ◽  
Corporate Management ◽  
Minority Shareholders ◽  
Public Companies ◽  
Target Company ◽  
Russian Law ◽  
Special Rules ◽  
Special Rights ◽  
Goals And Objectives ◽  
Authorized Capital

The article, based on the results of a study of current Russian economic, corporate management and judicial law enforcement practice, highlights various configurations of investment alliances regulated by the terms of corporate agreements that are in demand in large and moderately large businesses. The author draws the reader’s attention to the reference targets implemented in the operation of the corresponding models of such agreements of investors in the shares of joint-stock companies and shares in the authorized capital of limited liability companies, as well as on the management and legal tools for achieving these goals. The problem of modeling investment alliances in relation to the solution of long-, medium- and short-term goals and objectives of subjects of entrepreneurial practice requires the use of interdisciplinary analysis – research at the intersection of economics, management, management and law. The purpose of the article is to formulate the problem of modeling investment alliances, describe traditional models of investment alliances and reveal the institutions of modeling investment alliances that contribute to solving this problem. Among others, the authors analyze structures that effectively support the joint business practice of majority and minority shareholders, significant minority shareholders who consolidate corporate control with their help, activate the possibilities of corporate agreements concluded under Russian law for the implementation of mergers and acquisitions projects, as well as anti-raider protection of the target company. The author characterizes the traditional models of investment alliances: “Oath of Allegiance”, “Parity Formula”, “Presale Preparation”, “Speculative Agreement”, “Alliance of Minority Shareholders”, “Anti-Raider Coalition”. The author reveals the institutions of modeling an investment alliance: special rights of a participant, disproportionate powers, special rules of non-public companies, disproportionate contributions, and a corporate agreement. The author also emphasizes the diversity of the roles of participants in investment alliances, taken into account when solving the problem of modeling investment alliances.

scholarly journals Developing Product Liability Index for Korean Manufacturing Companies

2017 ◽  
Vol 21 (2) ◽  
pp. 20 ◽  
Author(s):  
JunHyeok Seo ◽  
SungMin Bae
Keyword(s):  
Evaluation System ◽  
Small Sample Size ◽  
Product Liability ◽  
Small Sample ◽  
Response Strategy ◽  
Corporate Management ◽  
Organized Activities ◽  
Manufacturing Companies ◽  
Financial Loss ◽  
Positive Effects

<p><strong>Purpose:</strong> PL (product liability) response system is an enterprise-wide system that prevents company’s financial loss due to PL-related accidents. This study aims at developing an evaluation system for objectively assessing the extent to which companies carry out systematic and organized activities for product liability, including product safety activities, preventive actions, and protective measures.</p><p><strong>Methodology/Approach:</strong> We used the Delphi and analytical hierarchy process methods to develop an evaluation system with product liability experts to present the relative importance of response strategy based on selected evaluation criteria. And then, we carried out systematic and organized PL activities of each industry, scale, and growth stage of the Korean manufacturing companies through PLI.</p><p><strong>Findings:</strong> In terms of the scale of the manufacturer, Large-sized firms has the highest PLI of 92.32. Also, middle- to large sized firms and middle-sized firms have the highest PLI of 90.63 and 77.35, respectively. And then In terms of the importance of all manufacturers, Awareness was identified as the most important component influencing corporate management activities, with the highest PLI of 78.59.</p><p><strong>Research Limitation/implication:</strong> This study is limited due to the small sample size and the number of examples.</p><strong>Originality/Value of paper:</strong> Our paper will enable consumers to determine a manufacturer’s response to product liability, and the subsequent positive effects, such as the increase of quality in consumption life.

An Empirical Study on the Financial Competitiveness Evaluation System of Stock Exchange Listed SMEs of Gujarat, India

2019 ◽  
Vol 46 (4) ◽  
pp. 256-263
Author(s):  
Nikita Mehta ◽  
Mamta Brahmbhatt
Keyword(s):  
Evaluation System ◽  
Stock Exchange ◽  
Small And Medium Enterprises ◽  
Principal Component ◽  
Factors Affecting ◽  
Financial Factors ◽  
Management Efficiency ◽  
Major Factors ◽  
Medium Enterprises ◽  
Financial Competitiveness

The purpose of this study is to identify the financial factors that enhance the financial competitiveness of small and medium enterprises (SMEs) in Gujarat, India. The principal component analysis has been applied to extract the financial factors from financial performance ratios of a sample size of 38 stock exchange SMEs, based in Gujarat, India. The ranking has been given to the SMEs based upon their factor score and comprehensive score. The results show that profitability, management efficiency, liquidity and leverage factors are the major factors affecting the financial competitiveness of SMEs. The study covers only one state of the country, and the findings from different states may differ and need to get verified. Despite the highest contribution of SMEs in the GDP of India, there exist very few Indian studies on SME competitiveness. This study contributes to filling this gap.

scholarly journals Relevance of human resource management on small business objective in digital era: A critical review of research evidence

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Abdul Samad Arief ◽  
Petrus Jacob Pattiasina ◽  
Sahat Parulian Remus
Keyword(s):  
Human Resources ◽  
Small Businesses ◽  
Evaluation System ◽  
Small And Medium Enterprises ◽  
Research Question ◽  
Human Resources Management ◽  
Phenomenological Approach ◽  
Essential Elements ◽  
Digital Era ◽  
Business Objective

One of the essential elements in advancing small and medium enterprises is the availability of Human Resources management. So HR development must be relevant to the needs of small businesses, especially now that small businesses are present in the digital era. So to see the suitability of HR development with the needs of small businesses in achieving their core goals. So we have reviewed dozens of papers on our efforts to find this relevance through reviewing the papers we search electronically on Google scholar-based data. We specialize in papers published between 2010 and 2021, so we can get the latest data. To get answers to this research question, we analyzed the data using a phenomenological approach. We also involve the coding, interpretation, and evaluation system to find accurate, valid, and reliable data findings. So the results include that there is a close relationship between the SDm system and the central ideals of SMEs. Logically, if the human resources are good, the company and the smallest business will quickly improve and efficiently achieve the final goal.

scholarly journals Impact of the Psychological Testing Assessment System (SATEPSI) for Scientific Publications in Psychological Assessment

Psico-USF ◽  
2016 ◽  
Vol 21 (1) ◽  
pp. 179-188 ◽  
Author(s):  
Marcela Mansur-Alves ◽  
Renata Saldanha Silva ◽  
Sthefanie Carvalho de Ávila Fernandes
Keyword(s):  
Psychological Assessment ◽  
Evaluation System ◽  
Positive Impact ◽  
Psychological Tests ◽  
Assessment System ◽  
First Century ◽  
Scientific Publications ◽  
Psychological Instruments ◽  
The Impact

Abstract The strengthening of psychological assessment in Brazil in the twenty-first century can be understood as a result of the foundation of Psychological Test Evaluation System (SATEPSI, its Portuguese acronym) by Resolution 02/2003 of the Federal Council of Psychology. In this sense, the present study aimed to describe the impact of SATEPSI for research in the area. A survey of Brazilian researchers' publications was conducted in two periods in SciELO and BVS-Psi databases - 1993-2002 and 2003-2014 - using the terms "psychological evaluation", "psychological tests" and "construction / adaptation of psychological instruments". Overall, the results point to the positive impact of SATEPSI for the area of psychological assessment. It was observed an increasing in quantity and quality of publications, as well as a greater variety of psychological tests used in different contexts. It can be concluded that the pursued goals of the Resolution 02/2003 were mostly achieved.

scholarly journals THEORY- AND FACTUALLY-BASED ARCHITECTURAL STYLE EVOLUTION IN THE WORKS OF RESEARCHERS OF THE 19–20TH CENTURIES

2020 ◽  
Vol 22 (5) ◽  
pp. 36-49
Author(s):  
V. M. Mzhelsky
Keyword(s):  
Comparative Analysis ◽  
Architectural Style ◽  
Scientific Publications ◽  
The Past ◽  
Architectural Styles ◽  
History Of ◽  
Similarities And Differences ◽  
Points Of View ◽  
New Research ◽  
Goals And Objectives

The article analyzes the problem of the architectural style evolution not only in the past, but also in the 20th century. The comparative analysis of the different scientific approaches to this issue shows both their similarities and differences as well as their compliance with the facts.This paper compares the fundamental scientific works with new research results in the field and considers the history of this issue and systematizes the facts available.The aim of this work is to carry out the comparative analysis of the architectural style evolution based on works of scientists of the 19–20th centuries, identify similarities and differences in their scientific points of view on this issue and discussions in the Soviet and modern literature.The methodology and approaches of the study include the review of theoretical works of historians, art historians and architectural experts of the 19th and 20th centuries and also the up-to-date scientific publications.Similarities and differences in the scientific opinions of researchers concerning the evolution of the architectural styles are identified due to the different scientific schools, goals and objectives of research, scientific interests and worldview of researchers.

scholarly journals Economic efficiency of smart production: from targets to regulations

2021 ◽  
Vol 2021 (3) ◽  
pp. 17-27
Author(s):  
Galina Stepanovna Merzlikina
Keyword(s):  
Economic Efficiency ◽  
Performance Indicators ◽  
Cost Savings ◽  
Smart Manufacturing ◽  
Successful Development ◽  
Scientific Publications ◽  
Goals And Objectives ◽  
Innovation Capital ◽  
Positive Results ◽  
Main Factor

The article deals with the problems of assessing the economic efficiency of smart production and ways to resolve them. It has been found that Smart Manufacturing is currently becoming a goal in itself and a guarantor of successful development of industrial business. A comparative analysis of scientific publications to clarify the content of the concept of Smart Manufacturing is carried out, it is revealed that it is necessary to distinguish between intelligent and smart production, which are currently used as synonyms. Analysis of the practice of organizing smart manufacturing has shown that often the process of creating Smart Manufacturing pursues the goal of participating in a popular, useful process with the expectation of future “blurry” positive results; but there are also the actual results in the form of cost savings (better organization of the production process), an increase in production and an increase in labor productivity. All enterprises and organizations quite clearly understand the process of creating a specific smart production with detailing of individual stages, therefore, the specific goals of Smart Manufacturing should be specified taking into account a specific enterprise, but at the same time, standardized for the possibility of a comparative assessment of economic efficiency. It has been proved that traditional economic indicators of efficiency are used to assess the economic efficiency of Smart Manufacturing; but for the organization it is necessary to form a special system of performance indicators based on the theory of management by goals. It is determined that the main factor of Smart Manufacturing is innovative capital, since smart manufacturing is innovative by definition. Possible options for the formation and combination of goals and objectives of Smart Manufacturing and innovation capital are considered. The content and structure of the regulation for assessing the economic efficiency of Smart Manufacturing are proposed

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