Tax Holidays and Firms' Subsidiary Location Decisions

1999 ◽  
Vol 21 (2) ◽  
pp. 17-34 ◽  
Author(s):  
Louise E. Single

This research addresses the importance of tax holidays in the subsidiary location decisions of U.S.-based multinationals. The study uses the Analytic Hierarchy Process (AHP) as a basis for the development and analysis of the importance of location and firm-specific factors in multinationals' plant location decisions. Sixty-six experienced tax executives of major U.S.-based multinationals were asked to review a case study involving a subsidiary plant location scenario and to evaluate the relative importance of all of the relevant location-specific factors using the AHP method of pairwise comparisons. The results indicate that tax holidays are rated among the lower half of a set of 29 factors that firms consider. However, when tax holidays are relevant they act as an incentive to investment rather than discouraging it. The availability of tax-sparing credits and the firm's foreign tax credit status have little impact in making tax holidays more influential relative to other decision factors.

2012 ◽  
Vol 1 (2) ◽  
pp. 80-92 ◽  
Author(s):  
Chintala Venkateswarlu ◽  
A. K. Birru

Quality function deployment (QFD) is a methodology that extracts client demands (CDs) and inducting them in the final service/product. Once CDs are extracted from client the traditional QFD approach uses absolute importance to identify the degree of importance for each CD. Direct evaluation of CDs based on absolute weighting without tradeoffs is easy to perform, but may lead to serious deviations from reality. An alternative to avoid this problem is to adopt the analytic hierarchy process (AHP) approach. In this paper, an integrated model combining AHP and QFD has been delineated as a quality achievement tool in healthcare. A case study is performed on the healthcare services provided by government general hospital, Indore District, Madhya Pradesh, India and data has been analyzed to benchmark the proposed framework by computing the degree of relative importance for CDs through AHP and incorporating them in subsequent deployment matrices.


Author(s):  
M. R. GHOLAMIAN ◽  
S. M. T. FATEMI GHOMI ◽  
M. GHAZANFARI

The establishment of the priorities from pairwise comparison matrices is the major constituent of the Analytic Hierarchy Process (AHP). However, the number of pairwise comparisons necessary in real problems often becomes overwhelming. In such cases, generally the experts are not able to answer all questions and consequently sparse judgment matrix is generated which caused "equal ranks" and "rank reversal" based on AHP method. In this paper, a new ranking system (FARSJUM) is developed for such sparse judgment matrix. The system is constructed on fuzzy rules and fuzzy reasoning methods. The numerical example of world cup soccer tournament is brought to clarify the performance of the developed system comparing with AHP method in ranking the sparse judgment matrices.


2020 ◽  
Vol 2 (1) ◽  
pp. 4
Author(s):  
Barbara Karleuša ◽  
Nino Krvavica ◽  
Igor Ružić

The selection of an appropriate coastal protection structure using multi-criteria analysis method AHP (analytic hierarchy process) was presented by a case study of a beach reconstruction in the Kostanj Bay (north-western part of Croatia). The newly designed beach (about 300 m long) will be formed on the western part of the bay by the additional filling of the natural rocky coastline with gravel and building reinforced concrete seawalls towards the sea. The beach will be protected by a submerged breakwater. Five different alternatives were analysed and defined by a different design of the protective breakwater. The first alternative, without the submerged breakwater, was considered as the baseline alternative. An additional four alternatives were examined based on four criteria and five sub-criteria, which considered the technical, economic, social and environmental impacts. The sensitivity of the ranking for the considered alternatives was analysed using five criteria importance scenarios.


Author(s):  
Chuong M. Tran ◽  

The objective of this study is to determine the criteria and their weights for evaluate the quality of gen-z human resources in Binh Dinh province and their capability of satisfying the requirements of working in Japan and/or working for Japanese enterprises located in the province, using the expert method and the Analytic Hierarchy Process (AHP) method. The results showed that the satisfying capability of human resources should be evaluated under 12 criteria: Physical health, Life skills, Occupational competence, Education attainment, Foreign language literacy, Computer literacy, Self-discipline and self-organization, Work attitude, Problem-solving skills, Independent working skills, Teamwork skills, and Learning skills.


Author(s):  
Mustakim Mustakim ◽  
Novia Kumala Sari ◽  
Jasril Jasril ◽  
Ismu Kusumanto ◽  
Nurul Gayatri Indah Reza

Data mining has two main concepts of data distribution, namely supervised learning and unsupervised learning. The most easily recognizable concepts from data distribution is related to the dataset, with and without target class. Analytic Hierarchy Process (AHP) technique that carries the concept of pairwise comparison able to answer the problem related to the dataset, which is to change unsupervised to be supervised by determining eigenvalue value of each attribute and sub attribute in AHP method. The case study conducted in this issue is related to determining the target classes used to predict the success of a student learning in UIN Suska Riau. The three main attributes are Procrastination, Total Credits (SKS) and Number of Repeated Courses, each having eigenvalues of 0.319; 0.189 and 0.171 which become the feedback in the determination of the Target Timely Graduation (TG) or Possibility of Timely Graduation (PTG). The biggest consistency ratio generated in the AHP case is 9.4% in the GPA attribute. This research recommends that further research should use datasets that have been arranged based on experimental combinations of the three main attributes above, then applied to the classification or prediction algorithm. So that it would obtain a decision of accuracy from data used against the real result on the field.<div style="mso-element: comment-list;"><div style="mso-element: comment;"><div id="_com_2" class="msocomtxt"><!--[if !supportAnnotations]--></div><!--[endif]--></div></div>


Author(s):  
M. Zeinolabedini ◽  
A. Esmaeily

The purpose of the present study is to use Geographical Information Systems (GISs) for determining the best areas having ground water potential in Baft city. To achieve this objective, parameters such as precipitation, slope, fault, vegetation, land cover and lithology were used. Regarding different weight of these parameters effect, Analytic Hierarchy Process (AHP) was used. After developing informational layers in GIS and weighing each of them, a model was developed. The final map of ground waters potential was calculated through the above-mentioned model. Through applying our developed model four areas having high, average, low potential and without required potential distinguished. Results of this research indicated that 0.74, 41.23 and 45.63 percent of the area had high, average and low potential, respectively. Moreover, 12.38% of this area had no potential. Obtained results can be useful in management plans of ground water resources and preventing excessive exploitation.


Author(s):  
Rajbir Singh Bhatti ◽  
Pradeep Kumar ◽  
Dinesh Kumar

Selection of service providers in the global supply chains of today has been recognized as having a very important effect on the competitiveness of the entire supply chain. It results in achieving high quality end results (products and/or services), at reasonable cost coupled with high customer satisfaction. This article discusses the use of Fuzzy Analytic Hierarchy Process (FAHP) to effectively manage the qualitative and quantitative decision factors which are involved in the selection of providers of 3PL services under Lead Logistics Provider (LLP) environments of today. Lead logistics providers (LLP) are increasingly being banked upon to integrate the best of 3PL service providers and allow for synchronized and optimized operations. In the asset free environments of today, many a times, the LLP uses the services of the 3PL and hence the issue of reliably choosing them assumes increasingly greater significance. The fuzzy-AHP has been adequately demonstrated in literature to be an effective tool which can be used to factor-in the fuzziness of data. Triangular Fuzzy Numbers (TFN) have been deployed to make over the linguistic comparisons of criteria, sub-criteria and the alternatives. The FAHP based model formulated in this chapter is applied to a case study in the Indian context using data from three leading LSPs with significant operating leverages in the province of Uttrakhand (India). The proposed model can provide the guidelines and directions for the decision makers to effectively select their global service providers in the present day competitive logistics markets.


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