International Transactions Involving Interactions: A Conceptual Framework Combining Goods and Services

2019 ◽  
pp. 63-84
Author(s):  
Seev Hirsch
Keyword(s):  
Conceptual Framework ◽  
Goods And Services ◽  
International Transactions

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

scholarly journals The Elements of Conceptual Model Goods and Services Tax Registered Persons in Malaysia

2018 ◽  
Vol 2 (2) ◽  
pp. 65-69
Author(s):  
Lee Heng Liang ◽  
Mohd Norfian Alifiah ◽  
Loo Ern Chen
Keyword(s):  
Conceptual Framework ◽  
Conceptual Model ◽  
Tax Compliance ◽  
Economic Factors ◽  
Tax Structure ◽  
Tax Rate ◽  
Structure System ◽  
Sociological Factors ◽  
Goods And Services ◽  
Compliance Behaviour

Goods and Services Tax (GST) system was implemented on the 1st April 2015 in Malaysia.  Like many others tax administration, tax compliance has been a major concern to the Royal Malaysia Customs Department (RMCD) (Zainol et al., 2015).  The issue of tax non- compliance such as over claiming of input tax, not issuing tax invoices, and under declaring output tax by the registered persons induced this study.  Thus, this study seeks to establish the determinant factors that may influence the tax compliance behaviour of GST registered person in Malaysia.  This study also attempts to propose a conceptual framework GST tax compliance behaviour by integrating economic factors such as tax structure system of GST tax rate, audit, penalty/fine, and psychological and sociological factors like attitude towards GST and GST tax knowledge.

scholarly journals PENGARUH PENERAPAN GOOD GOVERNANCE DALAM E-PURCASHING TERHADAP PENCEGAHAN KORUPSI

2019 ◽  
Vol 45 (1) ◽  
pp. 47-62
Author(s):  
Lati Praja Delmana
Keyword(s):  
Conceptual Framework ◽  
Cultural Values ◽  
Good Governance ◽  
Government Procurement ◽  
Strategic Objectives ◽  
Goods And Services ◽  
Electronic Procurement ◽  
Controlling Variables ◽  
The Government ◽  
Internal Supervision

Cases of corruption in Indonesia, especially in the sector of government procurement of goods and services, continue to increase every year. The government has reduce the rate of corruption in the procurement through electronic procurement. But the reality of corruption is still increasing. The authors are interested in building a conceptual framework for good governance and incorporating elements of local culture in electronic procurement to reduce corruption. The principle of good governance in electronic procurement can prevent corruption by applying the principles of participation, transparency, responsiveness, effectiveness, efficiency, equity, strategic objectives, accountability and local cultural values. The purpose of this research is to get a clear and measurable conceptual framework in reducing corruption in government procurement of goods and services. This research method is to use literature review with content analysis. The results of this study are that corruption can be reduced by using electronic procurement if it uses the principles of good governance and there are controlling variables, namely internal supervision, law enforcement and improvement of facilities, infrastructure, leadership commitment and improvement of human resources to carry out electronic procurement according to the rules. 

scholarly journals Intelligent Peer-To-Peer Banking Framework: Advancing The Frontiers of Agent Banking For Financial Inclusion In Nigeria Via Smartphones

2020 ◽  
Vol 1 (5) ◽  
pp. 300-311
Author(s):  
Arnold Adimabua Ojugo ◽  
Oghenevwede Debby Otakore
Keyword(s):  
Conceptual Framework ◽  
Rural Area ◽  
Single Machine ◽  
Peer To Peer ◽  
Financial Inclusion ◽  
Critical Component ◽  
Point Of Sale ◽  
Goods And Services ◽  
Automatic Teller Machine ◽  
Block Chain

The advent of the retail point of sale (POS) system as a critical component of the traditional retail infrastructure seeks to advance client payment-ease for goods and services rendered by vendors as well as the effective collection of funds by the vendor. It also aids the vendor to collect in advance monies that the client may wish to spend later on goods and services. Thus, the POS has since become a necessity in modern retail stores as its increased usage has seen a transformation from a single machine to a cloud and smart platforms. Our study seeks to model a conceptual framework for decentralized POS as adapted to smartphones. This will enhance cashless transaction irrespective of a customer’s location globally and locally. Built around the block-chain technology, it seeks to minimize challenge(s) of time, installation requirements incurred with the adoption of automatic teller machine (ATM), location and citing of agent-banking in a rural area with low tele- and tech-penetration.

Words from Bononia Legal Corpus

2001 ◽  
Vol 6 (3) ◽  
pp. 13-34
Author(s):  
Rema Rossini Favretti ◽  
F. Tamburini ◽  
E. Martelli
Keyword(s):  
Conceptual Framework ◽  
Case Studies ◽  
The Other ◽  
Research Project ◽  
European Legislation ◽  
Corpus Design ◽  
Text Types ◽  
International Transactions ◽  
Machine Readable ◽  
Selection Of

The analysis of special multilingual corpora is still in its infancy, but it may serve a particularly important role for the directions it offers both in cross-linguistic investigation and in the selection of the most typical features of text types and genres. To exemplify the information which can be obtained from corpus evidence, the paper reports on an on-going corpus-driven research project, named Bononia Legal Corpus (BOLC). The main aim of BOLC is to build multilingual machine readable law corpora. Data are at present limited to English and Italian, but an extension is envisaged to include other languages. Before the first sample, a preliminary pilot corpus was constructed to consider European legislation and create a conceptual framework to be used as a first-level experience. In the paper, sections 2 and 3 describe the corpus design and formatting as well as the corpus access tools. Sections 4 and 5 discuss two case studies and analyse two semantic areas which can be seen as two ends of the same variational continuum. At one end, we consider the words contratto and contract, which through the extension of international transactions and circulation may be supposed to have acquired transnational traits. At the other, we focus on a semantic area which may be expected to present translation problems for the differences existing in the two socio-institutional systems. Reference is made to the English words tax and duty and to the Italian words tassa and imposta.

Examining Sponsorship’s Effectiveness Over the Internet: A Conceptual Framework for Researchers and Practitioners

2020 ◽  
Vol 17 (04) ◽  
pp. 2050027
Author(s):  
Konstantinos Koronios ◽  
Panagiotis Dimitropoulos
Keyword(s):  
Conceptual Framework ◽  
Purchase Intentions ◽  
Purchase Behavior ◽  
The Internet ◽  
Purchasing Decisions ◽  
Ongoing Debate ◽  
Sport Event ◽  
Goods And Services ◽  
Initial Stage ◽  
Sponsorship Effectiveness

The aim of this research is to examine sport sponsorship’s effectiveness over the internet. A conceptual framework for sponsorship evaluation over the internet was proposed, incorporating crucial factors such as supporters’ beliefs about sponsorship, their satisfaction form the sport event as well as their degree of sport involvement, the usage of website and social media, awareness of and attitude toward real sponsoring firms and their actual and future purchase intentions concerning sponsors’ goods and services. A quantitative method was used for the purpose of the current research and a total of 3434 questionnaires were successfully completed and analyzed. The empirical results indicated that sponsorship awareness impacts positively and significantly in both actual and intended purchase behavior of the respondents, suggesting that sponsorship awareness is the initial stage of a continuum of fans’ responses that can lead to their purchase intentions and actual purchase. Evidence on this study contributes to the ongoing debate about sponsorship effectiveness and its implication on customer behavior and provides significant implications for managers wishing to improve their future revenues by investing in sponsorship deals, since sponsorship awareness is an important feature that managers must control in order to affect their customers purchasing decisions.

scholarly journals An Analysis of International Trade of Montenegro Using Statistics on the Operations of Transnational Corporations’ Affiliates

2017 ◽  
Vol 6 (1) ◽  
pp. 145-163
Author(s):  
Olivera Živković ◽  
Predrag Bjelić
Keyword(s):  
International Trade ◽  
Transition Process ◽  
Transnational Corporations ◽  
Foreign Direct Investments ◽  
Statistical Concept ◽  
Goods And Services ◽  
Foreign Affiliates ◽  
Import And Export ◽  
Foreign Corporations ◽  
International Transactions

Abstract Most of the international trade today takes place through transnational corporations that have changed its structure and directions of activity. The scope of international transactions that occur within transnational corporations is increasingly replacing the classical cross-border forms of import and export of goods and services. The transition process and the opening of Montenegro towards the rest of the world has had its influence on significant inflows of foreign direct investments and the presence of a large number of companies controlled by foreign capital. If we neglected the sales data of foreign corporations’ affiliates we would attain a distorted picture of the position of Montenegro in international trade. Through the analysis of the application of FATS statistics, which monitor the operations of these companies in Montenegro, we discovered the economic variables to which the foreign affiliates have made the greatest contribution. Our goal is to assess the benefits of Montenegro’s participation in international trade. The focus of the work is on the calculation of the export of Montenegro through the application of this new statistical concept.

scholarly journals The Roles of SMEs on the Sustainable Economy Growth after Covid-19 Pandemic in Nigeria

2021 ◽  
Vol 9 (2) ◽  
pp. p79
Author(s):  
Isaac Babatope Taiwo ◽  
Clement Olatunji Olaoye ◽  
Raphael Adekola Dada
Keyword(s):  
Developing Countries ◽  
Conceptual Framework ◽  
Human Mobility ◽  
Standard Of Living ◽  
Government Revenue ◽  
Religious Activities ◽  
Goods And Services ◽  
Economy Growth ◽  
Sustainable Economy ◽  
The Government

This study purpose is to conceptual framework for sustainability developed in Small and Medium Scale Enterprises (SMEs). The study is assessing the roles and contributions made by the SMEs for the sustainability in the economy of Nigeria after the effects of Covid-19 pandemic. Corvid-19 pandemic caused a major trouble on the economic, political, financial, social, religious activities most developed and developing countries. Nigeria economy was affected, and it led to many crises ranging from loss of government revenue, supply of goods and services, accessibility to credit facility by both individual and organization, loss of job, poor standard of living following restriction on human mobility and stay-at-home order by the government. The rate of poverty is at increase as a result of these crises. The overview effects has caused loss of employment opportunity creation, poor standard of living and affected the national GDP contribution to the economy sustainability. Therefore, the study recommends that the conceptual on the SMEs should focus operation of SMEs production and related businesses currently protective to the sustainable economy growth. It also recommends that Government should put in place strong and lasting infrastructure to ease activities of SMEs in Ekiti State.

scholarly journals Global Production Networks, New Trade Technologies and the Challenge for International Institutions

2020 ◽  
Vol 55 (1) ◽  
pp. 21-41
Author(s):  
Richard Pomfret
Keyword(s):  
International Trade ◽  
New Technologies ◽  
Value Added ◽  
Information And Communications Technology ◽  
Policy Implications ◽  
Production Networks ◽  
Global Production Networks ◽  
Goods And Services ◽  
International Transactions ◽  
The Impact

In the twenty-first century, production processes and international trade in goods and services are being revolutionized by developments in information and communications technology. For many products, global production networks have rendered the label Made in Country X meaningless. With an increasing number of services, both for end-users and as inputs, being provided online, it becomes increasingly difficult to locate where value-added is being produced. This article seeks to document the impact of new technologies on international trade and to analyse the policy implications at the national and global level. A turning point is identified in the mid-1990s; up to 1995 there is no statistically significant relationship between internet usage and trade, but after 1997 the relationship is statistically significant. Use of the internet reduced trade costs, increased the size of trade flows and permitted greater fragmentation along global value chains. It also created opportunities for new international transactions, for example, based on ‘big data’. The article concludes with analysis of attempts to reach WTO agreements with respect to e-commerce and digitalization and of alternative fora in which these issues are being addressed, and relates the outcomes to the phenomenon of mega-regionalism. JEL Codes: F02, F68, 038

scholarly journals Aid for trade and international transactions in goods and services

2020 ◽  
Vol 28 (2) ◽  
pp. 320-340 ◽  
Author(s):  
Bernard Hoekman ◽  
Anirudh Shingal
Keyword(s):  
Goods And Services ◽  
Aid For Trade ◽  
International Transactions
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