scholarly journals The influence of international offshore jurisdictions on the pricing strategy

VUZF Review ◽  
2021 ◽  
Vol 6 (4) ◽  
pp. 79-90
Author(s):  
Оlena Chukurna ◽  
Larysa Radkevych ◽  
Liliya Rudyk
Keyword(s):  
Transfer Pricing ◽  
Pricing Strategy ◽  
Pricing Mechanism ◽  
Pricing Process ◽  
Transfer Prices ◽  
National Economies ◽  
The Impact ◽  
The Relationship ◽  
A Company

The article analyzes the causes of offshore jurisdictions and identifies the effects of offshore on national economies. An analysis of the implementation of export-import operations carried out by offshore companies in order to influence the pricing process. The pricing mechanism with affiliates within offshore jurisdictions was presented. It was substantiated the role of offshore banks in the implementation of the pricing mechanism. It was presented the pricing mechanisms within offshore jurisdictions. It has been made an analysis of the impact of transfer pricing within offshore jurisdictions. It was substantiated the economic mechanism of pricing. The international experience of regulation of offshore jurisdictions and the system of controlling the operations of affiliates was analyzed. It was substantiated the mechanisms of functioning of offshore zones and companies operating in offshore jurisdictions. The relationship between agreements concluded within offshore jurisdictions in the following areas is established and substantiated: the agreement is concluded between two independent companies in case of underpricing; the agreement is concluded between the companies connected with the capital relations (affiliated companies) at understatement of the price; agreements between two independent companies in case of overpricing; agreements between affiliated companies in case of overpricing. It was justified the use of the transfer pricing mechanism within offshore jurisdictions. Transfer prices allow you to withdraw capital from the country, as well as hide the profits of companies from taxation. The following ways of minimizing taxation are systematized: registration of a company that concentrates profits in a jurisdiction with lower taxation; concentration of profits in companies that are unprofitable according to management accounting; the use of front companies as sales companies in which profits are concentrated; non-payment of taxes as a result of illegal liquidation of the enterprise - the taxpayer, where the profit is concentrated. The basis of tax minimization is the use in the transaction of a price that deviates from the market.

The Role of Technologies in Relationship Management and Internal Marketing

2021 ◽  
pp. 213-237
Author(s):  
Eduarda Mendes ◽  
Bruno Barbosa Sousa ◽  
Márcia Gonçalves
Keyword(s):  
Relationship Management ◽  
Internal Marketing ◽  
Qualitative Approach ◽  
Internal Communication ◽  
Success Factor ◽  
Structured Interviews ◽  
The Impact ◽  
The Relationship ◽  
A Company

In health, as in any other industry, technology adoption, if used appropriately, is an important asset and a success factor for a company. Nowadays, it is no longer feasible to talk about health without addressing the role of technology. In this context, the present study aims to understand the impact and role of technologies in a hospital context (e.g., Hospital de Braga) and in the relationship management from an internal perspective (internal marketing). Based on a qualitative approach, the research also aims to analyze how internal communication is made between employees and between employees and managers in the Hospital of Braga. Semi-structured interviews were conducted with five employees of the health institution, and a focus group with eight employees as well (four nurses, one computer technician, one administrative, one operational assistant, and a technical/administrative assistant). The results show that this technology is successful, but there are still some points to point out. The results also provide some discontent regarding internal marketing.

The Effect of Coordination Between Administrative Units on The Effectiveness of Purchasing – Research and Empirical Study on The Employees of Commercial Companies - Unaizah, Saudi Arabia –: أثر التنسيق بين الوحدات الإدارية على فاعلية الشراء – دراسة بحثية وميدانية على موظفي الشركات التجارية- عنيزة- السعودية –

2020 ◽  
Vol 4 (15) ◽  
Author(s):  
Reem Ali Alturki
Keyword(s):  
Empirical Study ◽  
Analytical Approach ◽  
Coordination Process ◽  
Administrative Units ◽  
The Impact ◽  
The Relationship ◽  
A Company ◽  
Coordination Variable ◽  
Monthly Salary

This research aims to know the degree of influence of coordination between units and administrative departments in commercial companies on the effectiveness of purchase in addition to identifying the concept, goals, the importance of coordination between administrative units, the relationship between them and between other administrative processes and identifying the dimensions of purchasing effectiveness and the impact of each dimension on achieving the company's goals. This research is based on the descriptive analytical approach, where research and empirical study has been carried out in the references of business administration and operations that clarify the role of the coordination process between administrative units on the effectiveness of purchasing. The most important results are there is a correlation between the coordination variable and some of the dimensions of the variable of purchasing effectiveness in the commercial companies from which the sample was taken, but it is a very weak and may lack in some dimensions like the correlation between coordination and competitive advantage is absent. Most of the employees in commercial companies can work in a company that lacks administrative coordination due to their highest value is the monthly salary. The most important recommendations are work to enhance the importance of administrative coordination between administrative units in commercial companies. Recruiting coordinators who perform all the coordination processes needed by the administrative units in the commercial companies.

scholarly journals Managing servitization in product companies: the moderating role of service suppliers

2019 ◽  
Vol 39 (1) ◽  
pp. 43-74 ◽  
Author(s):  
Néstor F. Ayala ◽  
Wolfgang Gerstlberger ◽  
Alejandro G. Frank
Keyword(s):  
Cross Sectional ◽  
Content Type ◽  
Quantitative Studies ◽  
Product Service ◽  
Service Oriented ◽  
The Impact ◽  
The Relationship ◽  
A Company ◽  
Moderating Role

PurposeThe purpose of this paper is to study service innovation in product companies (servitization) by considering the relationship (moderation) between product companies and service suppliers.Design/methodology/approachUsing a relational view of the firm, the authors propose that there are three main business dimensions that product companies have to manage in servitization and that the support of service suppliers can moderate the effects of these dimensions on the benefits obtained from the product–service system (PSS) delivered. To test these hypotheses, the authors perform a cross-sectional quantitative survey in 104 Brazilian and Italian product companies.FindingsThe findings show that the three business dimensions are important for servitization while there is a trade-off decision regarding service suppliers’ support since suppliers act differently depending on the PSS orientation (product- or service-oriented).Research limitations/implicationsThe work is limited to the analysis of what should change in a company during servitization and the impact of supplier’s support. Further research is needed to complement this study by analyzing the process and context of the organizational change.Practical implicationsThe research contributes an understanding about how the benefits practitioners can obtain from servitization are strongly influenced by the support of service suppliers and how this influence depends on the PSS orientation of the product company.Originality/valueThis is one of the first quantitative studies to provide evidence of how service suppliers’ involvement affects different servitization business dimensions and the obtained benefits for both product- and service-oriented outputs.

The Role of Web Based Accounting Online System 2.0 as the Company's Income and Expense Management

2017 ◽  
Vol 1 (1) ◽  
pp. 44-49
Author(s):  
Nur Azizah ◽  
Dedeh Supriyanti ◽  
Siti Fairuz Aminah Mustapha ◽  
Holly Yang
Keyword(s):  
Financial Management ◽  
Accounting System ◽  
Bank Account ◽  
Web Based ◽  
Online System ◽  
Version 2.0 ◽  
User Friendly ◽  
The Impact ◽  
A Company

In a company, the process of income and expense of money must have a profit-generating goal base. The success of financial management within the company, can be monitored from the ability of the financial management in managing the finances and utilize all the opportunities that exist with as much as possible with the aim to control the company's cash (cash flow) and the impact of generating profits in accordance with expectations. With a web-based online accounting system version 2.0, companies can be given the ease to manage money in and out of the company's cash. It has a user friendly system with navigation that makes it easy for the financial management to use it. Starting from the creation of a company's cash account used as a cash account and corporate bank account on the system, deletion or filing of cash accounts, up to the transfer invoice creation feature, receive and send money. Thus, this system is very effective and efficient in the management of income and corporate cash disbursements.   Keywords:​Accounting Online System, Financial Management, Cash and Bank

Peranan Whistleblowing Dalam Meningkatkan Integriti Anggota Polis Diraja Malaysia (Pdrm): Kajian Ke Atas Kontinjen Perak

Sains Insani ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 17-27
Author(s):  
Megat Ayop Megat Arifin ◽  
Abd. Halim Ahmad
Keyword(s):  
Quantitative Analysis ◽  
Demographic Factors ◽  
Positive Perception ◽  
External Threats ◽  
Positive Practices ◽  
The Impact ◽  
The Relationship

Whitsleblowing is one of the positive practices in organizations that are able to raise the level of integrity among the members of an organization. However, the roles of whistleblowing also inevitably invites a response, especially among members of the organization itself. This is because such practices are viewed as one factor that may be detrimental to the organization in addition to revealing the reporter (whistleblower) to some external threats and intimidation of discrimination within the organization. This paper is an attempt to examine the relationship between perceptions of members of the Royal Malaysian Police (RMP) Contingent of Perak through the role of whistleblowing practices to increase the perception of the integrity of the members. Next, identify the purpose of the whistleblowing and its effect on the integrity of the members of the organization. This study used a descriptive quantitative analysis to identify patterns of relationship that exists between the perception of whistleblowing practices with perceptions of increased integrity based on three basic variables of demographic factors, response to whistleblowing and the impact of making the report. The results showed that members of the Perak’s police have a positive perception of whistleblowing practices which are seen to be done in improving the integrity of the members.Keywords: whistleblowing, perception, RMP members, culture, integrity, organization, influence. ABSTRAK: Whitsleblowing merupakan salah satu amalan positif dalam organisasi yang mampu untuk meningkatkan tahap integriti ahli-ahli dalam sesebuah organisasi. Namun begitu, amalan whistleblowing juga turut tidak dapat mengelak daripada mengundang pelbagai respon khususnya dalam kalangan ahli organisasi itu sendiri. Amalan sebegini turut dilihat sebagai salah satu faktor yang boleh memudaratkan organisasi di samping mendedahkan pelapor (whistleblower) kepada beberapa bentuk ancaman ugutan dari luar dan diskriminasi dalam organisasi. Kertas ini merupakan satu upaya untuk melihat perkaitan antara persepsi anggota Polis Diraja Malaysia (PDRM) Kontinjen Perak melalui peranan amalan whistleblowing terhadap persepsi peningkatan integriti anggota. Seterusnya, mengenalpasti maksud whistleblowing dan pengaruhnya terhadap tahap integriti anggota dalam organisasi. Kajian ini menggunakan analisis kuantitatif berbentuk deskriptif bagi mengenalpasti corak hubungan yang wujud antara persepsi terhadap amalan whistleblowing dengan persepsi terhadap peningkatan integriti berdasarkan tiga pembolehubah asas iaitu faktor demografi, tanggapan terhadap whistleblowing dan kesan daripada tindakan membuat laporan. Dapatan kajian menunjukkan bahawa anggota PDRM Perak mempunyai persepsi yang positif terhadap whistleblowing yang mana ianya dilihat perlu dilaksanakan dalam meningkatkan integriti anggota.Kata kunci: whistleblowing, persepsi, amalan, anggota PDRM, budaya, integriti, organisasi, pengaruh.  

An Analytical Approach to Cruise Tourism As an Option For Development: a Case Study of the Sultanate of Oman

2020 ◽  
Vol 15 (2) ◽  
pp. 95-109
Author(s):  
Heba Aziz ◽  
Osman El-Said ◽  
Marike Bontenbal
Keyword(s):  
Capital City ◽  
Sultanate Of Oman ◽  
Policy Makers ◽  
Cruise Tourism ◽  
The Impact ◽  
The Relationship ◽  
Average Expenditure ◽  
Return Intention

The objective of this study was to measure the level of cruise tourists' satisfaction as well as the relationship between satisfaction, recommendation, return intention, and expenditure. Also, the impact of factors such as nationality, length of the visit, and age on the level of expenditure was measured. An empirical approach for data collection was followed and a total of 152 questionnaires were collected from cruise tourists visiting the capital city of Oman, Muscat, as cruise liners anchor at Sultan Qaboos Port. Results of the regression analysis supported the existence of a causal relationship between satisfaction with destination attributes, overall satisfaction, recommendation, return intention, and expenditure. It was found that the average expenditure varies according to age and length of the visit. Recommendations for policy makers were suggested on how to increase the role of cruise tourism in strengthening the economy.

scholarly journals Be Aware of Burnout! The Role of Changes in Academic Burnout in Problematic Facebook Usage among University Students

2021 ◽  
Vol 18 (15) ◽  
pp. 8055
Author(s):  
Katarzyna Tomaszek ◽  
Agnieszka Muchacka-Cymerman
Keyword(s):  
Regression Coefficient ◽  
Population Sample ◽  
Cross Sectional ◽  
Academic Burnout ◽  
Independent Variables ◽  
Social Motive ◽  
Explained Variance ◽  
The Impact ◽  
The Relationship

Most previous research has examined the relationship between FB addiction and burnout level by conducting cross-sectional studies. Little is known about the impact of changes in burnout on FB addiction in an educational context. Through a two-way longitudinal survey of a student population sample (N = 115), this study examined the influence of changes in academic burnout over time and FB motives and importance (measured at the beginning and the end of the semester) on FB intrusion measured at the end of the academic semester. The findings show that: (1) increases in cynicism and in FB motives and importance significantly predicted time2 FB intrusion; (2) FB importance enhanced the prediction power of changes in the academic burnout total score, exhaustion and personal inefficacy, and reduced the regression coefficient of changes in cynicism; (3) the interaction effects between FB social motive use and changes in academic burnout, as well as between FB importance and personal inefficacy and exhaustion, accounted for a significant change in the explained variance of time2 FB intrusion. About 20–30% of the variance in time2 FB intrusion was explained by all the examined variables and by the interactions between them. The results suggest that changes in academic burnout and FB motives and importance are suppressive variables, as including these variables in the regression model all together changed the significance of the relationship between independent variables and FB intrusion.

scholarly journals Formation of an Export-Oriented Agricultural Economy and Regional Open Innovations

2021 ◽  
Vol 7 (1) ◽  
pp. 32
Author(s):  
Victor L. Shabanov ◽  
Marianna Ya Vasilchenko ◽  
Elena A. Derunova ◽  
Andrey P. Potapov
Keyword(s):  
Agricultural Economy ◽  
Institutional Management ◽  
Agricultural Exports ◽  
Modeling Methodology ◽  
Fixed Assets ◽  
Analysis Application ◽  
The Impact ◽  
The Relationship

The aim of the work is to find relevant indicators for assessing the relationship between investments in fixed assets in agriculture, gross output of the industry, and agricultural exports using tools for modeling the impact of innovation and investment development on increasing production and export potential in the context of the formation of an export-oriented agricultural economy. The modeling methodology and the proposed estimating and forecasting tools for diagnosing and monitoring the state of sectoral and regional innovative agricultural systems are used to analyze the relationship between investments in fixed assets in agriculture, gross output of the industry, and agricultural exports based on the construction of the classification of Russian regions by factors that aggregate these features to diagnose incongruence problems and to improve institutional management in regional innovative export-oriented agrosystems. Based on the results of the factor analysis application, an underestimated role of indicators of investment in agriculture, the intensity and efficiency of agricultural production, were established. Based on the results of the cluster analysis, the established five groups of regions were identified, with significant differences in the level of investment in agriculture, the volume of production of the main types of agricultural products, and the export and exported food. The research results are of practical value for use in improving institutional management when planning reforms and transformations of regional innovative agrosystems.

scholarly journals Market buoyancy, information transparency and pricing strategy in the Scottish housing market

Urban Studies ◽  
2021 ◽  
pp. 004209802199178
Author(s):  
Nan Liu
Keyword(s):  
Pricing Strategy ◽  
Selling Price ◽  
Trade Off ◽  
Information Transparency ◽  
North East ◽  
Sealed Bid ◽  
Strategy Changes ◽  
The Impact ◽  
Role Of Information

In housing markets there is a trade-off between selling time and selling price, with pricing strategy being the balancing act between the two. Motivated by the Home Report scheme in Scotland, this paper investigates the role of information symmetry played in such a trade-off. Empirically, this study tests if sellers’ pricing strategy changes when more information becomes available and whether this, in turn, affects the trade-off between the selling price and selling time. Using housing transaction data of North-East Scotland between 1998Q2 and 2018Q2, the findings show that asking price has converged to the predicted price of the property since the introduction of the Home Report. While information transparency reduces the effect of ‘overpricing’ on selling time, there is little evidence to show that it reduces the impact of pricing strategy on the final selling price in the sealed-bid context.

scholarly journals Substitution across profit shifting methods and the impact on thin capitalization rules

2021 ◽  
Author(s):  
Gideon Goerdt ◽  
Wolfgang Eggert
Keyword(s):  
Multinational Firms ◽  
Transfer Pricing ◽  
Multinational Firm ◽  
Profit Shifting ◽  
Goods And Services ◽  
Internal Goods ◽  
Transfer Prices ◽  
Debt Shifting ◽  
The Impact ◽  
Thin Capitalization

AbstractThin capitalization rules limit firms’ ability to deduct internal interest payments from taxable income, thereby restricting debt shifting activities of multinational firms. Since multinational firms can limit their tax liability in several ways, regulation of debt shifting may have an impact on other profit shifting methods. We therefore provide a model in which a multinational firm can shift profits out of a host country by issuing internal debt from an entity located in a tax haven and by manipulating transfer prices on internal goods and services. The focus of this paper is the analysis of regulatory incentives, $$(i)$$ ( i ) if a multinational firm treats debt shifting and transfer pricing as substitutes or $$(ii)$$ ( i i ) if the methods are not directly connected. The results provide a new aspect for why hybrid thin capitalization rules are used. Our discussion in this paper explains why hybrid rules can result in improvements in welfare if multinational firms treat methods of profit shifting as substitutes.

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