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Applying the Arm's Length Principle to Intra-group Financial Transactions
It is well known that intercompany financing arrangements have become increasingly subject to scrutiny in contexts of applying transfer pricing and anti-tax avoidance-related rules. With contributions by more than 50 leading global transfer pricing and international tax experts from law firms, multinational enterprises, academia, and tax administrations, this book provides unparalleled insights into the application of the Arm’s Length Principle to different types of financial transactions, application of anti-avoidance rules to various intra-group financial arrangements as well as the business value creation process and the dispute management landscape that underlie intra-group financial t...
Corporate Social Responsibility and Employer Attractiveness
This book investigates the preferences of young job seekers for different aspects of corporate social responsibility (CSR) in comparison to other non-CSR related employer attributes. It takes into account the potential influence of cultural and socio-economic variables and provides a differentiated global perspective. In its first part the book gives an overview about the impact of CSR on employer attractiveness and explains the factors that potentially influence CSR preferences of young job seekers all over the world. In a second part the research design is outlined and employer related preferences of 4783 graduates and students coming from 22 countries across the globe are discussed. In the third part, research results are presented for different cultural clusters. The most important criteria for employer choice of respondents are reflected against the socio-economic background and against the characteristics of CSR of the countries in question. Finally, the results are summarized and implications for global employer branding are derived.
Multinational capital budgeting
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User Modeling 2007
This book constitutes the refereed proceedings of the 11th International Conference on User Modeling, UM 2007, held in Corfu, Greece in July 2007. Coverage includes evaluating user/student modeling techniques, data mining and machine learning for user modeling, user adaptation and usability, modeling affect and meta-cognition, as well as intelligent information retrieval, information filtering and content personalization.
Corporate Social Responsibility and Employer Attractiveness
This book investigates the preferences of young job seekers for different aspects of corporate social responsibility (CSR) in comparison to other non-CSR related employer attributes. It takes into account the potential influence of cultural and socio-economic variables and provides a differentiated global perspective. In its first part the book gives an overview about the impact of CSR on employer attractiveness and explains the factors that potentially influence CSR preferences of young job seekers all over the world. In a second part the research design is outlined and employer related preferences of 4783 graduates and students coming from 22 countries across the globe are discussed. In the third part, research results are presented for different cultural clusters. The most important criteria for employer choice of respondents are reflected against the socio-economic background and against the characteristics of CSR of the countries in question. Finally, the results are summarized and implications for global employer branding are derived.
Innovations in Applied Artificial Intelligence
“Intelligent systems are those which produce intelligent o?springs.” AI researchers have been focusing on developing and employing strong methods that are capable of solving complex real-life problems. The 18th International Conference on Industrial & Engineering Applications of Arti?cial Intelligence & Expert Systems (IEA/AIE 2005) held in Bari, Italy presented such work performed by many scientists worldwide. The Program Committee selected long papers from contributions presenting more complete work and posters from those reporting ongoing research. The Committee enforced the rule that only original and unpublished work could be considered for inclusion in these proceedings. The Progra...
Foundations of Intelligent Systems
This volume contains the papers selected for presentation at the 15th International Symposium on Methodologies for Intelligent Systems, ISMIS 2005, held in Saratoga Springs, New York, 25–28 May, 2005.
