Negotiated Transfer Pricing: Is Fairness Easier Said than Done?

2002 ◽  
Vol 77 (3) ◽  
pp. 571-593 ◽  
Author(s):  
Steven J. Kachelmeier ◽  
Kristy L. Towry
Keyword(s):  
Social Behavior ◽  
Social Presence ◽  
Computer Network ◽  
Transfer Pricing ◽  
Market Price ◽  
Transfer Price ◽  
Competitive Environment ◽  
Actual Behavior ◽  
Face To Face ◽  
The Social

Questionnaire responses reported by Luft and Libby (1997) reveal that transfer price negotiators expect fairness-based price concessions that moderate the influence of an outside market price when the outside market price strongly favors one of the parties. We examine whether these expectations of fairness extend to the actual prices that result from real-cash negotiations. Findings indicate that expectations of fairness-based price concessions do not survive actual negotiations when participants negotiate over a computer network with no communication other than bids, asks, and acceptances. Conversely, both expectations and actual negotiated outcomes reflect fairness-based price concessions when participants negotiate in a face-to-face setting with unrestricted communication. Together, these results imply that the extent to which questionnaire-based judgments of social behavior generalize to actual behavior depends on the whether the competitive environment suppresses or reinforces the social presence necessary to sustain phenomena such as preferences for fairness.

Online Behavior of the Social Media Student

2013 ◽  
pp. 161-176
Author(s):  
Alan J. Reid ◽  
Kate Prudchenko
Keyword(s):  
Social Media ◽  
Social Presence ◽  
Social Cognitive ◽  
Online Behavior ◽  
Post Secondary ◽  
Face To Face ◽  
The Social ◽  
Use Of Social Media ◽  
Social Cognitive Theories ◽  
Digital Identities

A survey of 100 undergraduates and 30 post-secondary faculty members was conducted in order to examine the current attitudes and perceptions of both groups toward the integration of social media sites such as Facebook and Twitter in education. Results indicate that both parties are willing to incorporate these social media sites into academics but caution that digital identities are not necessarily representative of face-to-face behavior, thus suggesting the need for an awareness of social presence for online interaction between students and faculty. Social cognitive theories are applied to the use of social media as an instructional tool and a set of best practices for implementing social media in academics is proposed.

Digital Social Media Detox (DSMD)

2014 ◽  
pp. 1619-1635
Author(s):  
Theresa Renee White
Keyword(s):  
College Students ◽  
Social Media ◽  
Social Behavior ◽  
Digital Technology ◽  
Social Problems ◽  
Educational Environment ◽  
Face To Face ◽  
The Social ◽  
Alternative Activities ◽  
At Home

This chapter presents the findings of an empirical, qualitative, one-day intervention, in which 25 college students were invited to leave all digital technology at home and participate in ten hours of face-to-face communication. The project involved alternative activities providing an opportunity for students to socialize and interact without the distraction of digital technology, while affording the investigators an opportunity to observe patterns of social behavior and communication. Those findings are offered to illuminate the potential effects of overuse of digital social media, the pedagogical challenges in a contemporary educational environment, and the social problems we face as a result.

Transfer Pricing System Based on the Method of Cash Flows Redistribution

2019 ◽  
Vol 8 (3) ◽  
pp. 67-74
Author(s):  
С. Ребров ◽  
S. Rebrov
Keyword(s):  
Transfer Pricing ◽  
Market Price ◽  
Cash Flows ◽  
Transfer Price ◽  
Negative Consequences ◽  
Average Value ◽  
System A ◽  
Pricing System ◽  
Research Analysis

The article describes the system of transfer pricing based on the method of cash flows redistribution, developed by the author. The article describes such concepts as transfer price, transfer pricing, transfer pricing system. Methodological tools of research: analysis, synthesis, system approach. The author used the method of cash flows redistribution, the description of which is given in this article. The transfer pricing system developed by the author is based on the determination of the transfer price interval on the basis of the transfer pricing methods allowed by tax law, as well as the average value of this interval. This average value can be considered as the average market price, which is determined by the specifics of transfer pricing methods. If there is a deviation from the average market price, there is a redistribution of funds between the subjects of the transaction. For the control of transfer price introduced the coefficient of cash flows redistribution. To manage the transfer pricing system, a matrix of cash flow redistribution coefficients was introduced, as well as the account "redistributed funds". The positive and negative consequences of the introduction of this system of transfer pricing are considered.

scholarly journals Differences Between Regular and Distance Education in a Teacher’s Training Program

2017 ◽  
Vol 20 (2) ◽  
pp. 17-29
Author(s):  
Giannakoudakis Zacharias ◽  
Giossos Yiannis
Keyword(s):  
Distance Education ◽  
Training Program ◽  
Science Teachers ◽  
Social Presence ◽  
Teaching Methods ◽  
Teaching Experience ◽  
The Other ◽  
Face To Face ◽  
Closed Type ◽  
The Social

AbstractThe aim of this research was to study the differences in social presence and autonomy concerning the two methods of education used in a training program for science teachers in the years 2015-2016. The first method was the traditional face to face and the other was the Distance Education method. In particular, the study focused on whether there are differences in the social presence and autonomy between the two teaching methods, and the teaching experience of the participants. A closed-type questionnaire of Likert type was used to collect the data, while t-test for independent samples was used for statistical analysis. The study indicated differences in the social presence and autonomy between the two methods of teaching.

scholarly journals Does Haze Drive Pro-Environmental and Energy Conservation Behaviors? Evidence from the Beijing-Tianjin-Hebei Area in China

2020 ◽  
Vol 12 (23) ◽  
pp. 9972
Author(s):  
Lingling Wang ◽  
Tsunemi Watanabe
Keyword(s):  
Risk Perception ◽  
Energy Conservation ◽  
Energy Saving ◽  
Energy Use ◽  
Demographic Characteristics ◽  
Actual Behavior ◽  
Face To Face ◽  
Related Data ◽  
The Social ◽  
Private And Public

Humans conduct themselves in relation to energy use; energy use has degraded air quality, as reflected by haze occurrence in countries such as China. Improving the population’s involvement in environmental and energy conservation necessitates understanding their motivation to behave under haze. Considering the social problems caused by haze conditions in China, this study used people’s risk perception as a basis to determine their motivations to perform pro-environmental and energy-saving behaviors. We analyzed motivation from privately and publicly oriented perspectives as well as adaptive and mitigative behavioral viewpoints. Motivation-related data were collected through face-to-face discussion and a survey of 506 respondents in the Beijing-Tianjin-Hebei area, which is one of the most heavily polluted regions in China. We conducted multiple regression analysis to determine the extent to which socio-demographic characteristics and risk perception concerning haze predict motivation and actual behavior. Results showed that these factors explain 36.8% and 30.5% of privately and publicly oriented motivations, respectively, but more strongly explain more adaptive (i.e., privately oriented; 55.0%) than mitigating (i.e., publicly oriented; 8.8%) behaviors. Although the residents are motivated to behave equally for private and public purposes in initial conservation efforts, they tend to exhibit adaptive behavior more frequently than mitigating behaviors. These results serve as a reference in encouraging China’s residents to act pro-environmentally and use energy conservatively, thereby contributing to environmental and energy saving education for the society.

Online Behavior of the Social Media Student

2014 ◽  
pp. 1032-1047
Author(s):  
Alan J. Reid ◽  
Kate Prudchenko
Keyword(s):  
Social Media ◽  
Social Presence ◽  
Social Cognitive ◽  
Online Behavior ◽  
Post Secondary ◽  
Face To Face ◽  
The Social ◽  
Use Of Social Media ◽  
Social Cognitive Theories ◽  
Digital Identities

A survey of 100 undergraduates and 30 post-secondary faculty members was conducted in order to examine the current attitudes and perceptions of both groups toward the integration of social media sites such as Facebook and Twitter in education. Results indicate that both parties are willing to incorporate these social media sites into academics but caution that digital identities are not necessarily representative of face-to-face behavior, thus suggesting the need for an awareness of social presence for online interaction between students and faculty. Social cognitive theories are applied to the use of social media as an instructional tool and a set of best practices for implementing social media in academics is proposed.

scholarly journals A Study on the Role of Advertisements in Instigating Pester Power in Children

2007 ◽  
Vol 6 (1) ◽  
pp. 15-32
Author(s):  
Kamala TN
Keyword(s):  
Social Behavior ◽  
Focal Point ◽  
Actual Behavior ◽  
Direct Bearing ◽  
The Social ◽  
The Family ◽  
True Representation ◽  
Behavioral Impact ◽  
The Impact

The advertisements have a direct bearing on the socio-cultural,"m::*:li: academic, and psychological framework of the children. Constant watching of 1V programs and commercials affect child's social behavior. Behavior is referred to the way the child conducts oneself in his/ her social surroundings. Behavioral impact affects not only the child but also the associates and the environment of child's life, mainly comprising of the family, the school and the neighborhood friend, in terms of the shocks experienced by them. The study delves into identifying the impact of advertising on the social setup of child's world. The best way to understand the child's behavior is to look into the child's family and the social circle it is associated with The parent's responses and their opinions, give a true representation of the child's actual behavior. Hence the parents of the respondent children form a focal point of this study

Ariadne's Thread: Using Social Presence Indices to Distinguish Learning Events in Face-to-Face and ICT-Rich Settings

2005 ◽  
Vol 2 (3) ◽  
pp. 252-261
Author(s):  
Colin Baskin ◽  
Michael Henderson
Keyword(s):  
Social Presence ◽  
Knowledge Construction ◽  
Greek Mythology ◽  
Ancient Greek ◽  
Education Students ◽  
Online Learning Environments ◽  
Face To Face ◽  
Learning Patterns ◽  
The Social ◽  
Information And Communication

Drawing on ancient Greek mythology, this article traces the learning experiences of 164 pre-service education students as they make the transition from a conventional face-to-face (f-2-f) learning environment to an Information and Communication Technology (ICT) rich setting. Influenced by Social Presence Theory (Short, Williams & Christie, 1976) the aim of this article is to critically examine the social presence weightings of nine key learning events in f-2-f and online learning environments to unravel threads of connection to the knowledge construction processes of our learners. Dimensions of social presence are defined and examined, and indices are assigned to nine f-2-f and ICT learning events for purposes of comparison. The argument concludes that attributions of social presence point to clear and very discernible differences in the ‘learning choices’ and ‘patterns’ of male and female respondents. By proxy, different learning patterns also point to substantial differences in the when, where, how and why of knowledge construction for different groups of learners. This preference for differentiation and the capacity of the ICT-supported environment to meet and extend this preference at the learning interface offers a productive model for the preparation of pre-service teachers.

Integrating Managerial and Tax Objectives in Transfer Pricing

2004 ◽  
Vol 79 (3) ◽  
pp. 591-615 ◽  
Author(s):  
Tim Baldenius ◽  
Nahum D. Melumad ◽  
Stefan Reichelstein
Keyword(s):  
Income Tax ◽  
Marginal Cost ◽  
Multinational Firms ◽  
Transfer Pricing ◽  
Market Price ◽  
Weighted Average ◽  
Transfer Price ◽  
Tax Rates ◽  
Pricing Rules ◽  
Internal Transfer

This paper examines transfer pricing in multinational firms when individual divisions face different income tax rates. Assuming that a firm decouples its internal transfer price from the arm's length price used for tax purposes, we analyze the effectiveness of alternative pricing rules under both cost- and market-based transfer pricing. In a tax-free world, Hirshleifer (1956) advocated that the internal transfer price be set equal to the marginal cost of the supplying division. Extending this solution, we argue that the optimal internal transfer price should be a weighted average of the pre-tax marginal cost and the most favorable arm's length price. When the supplying division also sells the intermediate product in question to outside parties, the external price becomes a natural candidate for the arm's length price. We argue that for internal performance evaluation purposes firms should generally not value internal transactions at the prevailing market price if the supplying division has monopoly power in the external market. By imposing intracompany discounts, firms can alleviate attendant double marginalization problems and, at the same time, realize tax savings due to differences in income tax rates. Our analysis characterizes optimal intracompany discounts as a function of the market parameters and the divisional tax rates.

Digital Social Media Detox (DSMD)

2013 ◽  
pp. 414-430 ◽  
Author(s):  
Theresa Renee White
Keyword(s):  
College Students ◽  
Social Media ◽  
Social Behavior ◽  
Digital Technology ◽  
Social Problems ◽  
Educational Environment ◽  
Face To Face ◽  
The Social ◽  
Alternative Activities ◽  
At Home

This chapter presents the findings of an empirical, qualitative, one-day intervention, in which 25 college students were invited to leave all digital technology at home and participate in ten hours of face-to-face communication. The project involved alternative activities providing an opportunity for students to socialize and interact without the distraction of digital technology, while affording the investigators an opportunity to observe patterns of social behavior and communication. Those findings are offered to illuminate the potential effects of overuse of digital social media, the pedagogical challenges in a contemporary educational environment, and the social problems we face as a result.

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