873,372 research outputs found

    Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies

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    Well understood in economics, accounting, finance, and legal research, transfer pricing has rarely been comprehensively explored in organization management literature. This paper explores some theoretical explanations of transfer pricing within multidivisional firms drawing insights from various organizational theories – primarily institutional theory, transaction cost economics, and social networks – to develop a conceptual model of transfer pricing. This model focuses on the nature of multidivisional firms’ internal transfers, internal and external technological environments, and internal and external social environments. We highlight the importance of transfer pricing as a key strategic dimension to understand intra-firm flows and their associated costs.theory, value, transfer pricing; intra-firm flows, multidivisional firm.

    Antecedents and outcomes of brand management from the perspective of resource based view (RBV) theory

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    Brand management requires greater emphasis on internal factors to increase brand performance. A model of antecedents and outcomes of brand management is developed in this study based on the Resource Based View (RBV) Theory. Top management emphasis on brand, corporate supportive resources and market orientation are identified as crucial internal factors or antecedents for success of brand management. Apart from that, the brand management measurement are expanded in this study with the introduction of three new marketing constructs namely marketing capabilities, innovation and brand orientation as new dimensions in brand management which currently comprised of management related constructs. This study also contributes in the brand management of small and medium enterprise (SMEs) literature as previous studies mainly focused on the brand management for multinational companies or large organizations. One important issue of SMEs is the “internal” brand management which is currently under-researched even though it is critical in brand building and management. Therefore, this research aims to highlight the antecedents and outcomes of brand management in Malaysians’ SMEs based on RBV theory. A comprehensive literature review was done and a conceptual model is proposed in this literature review

    Internal and external factors on firms' transfer pricing decisions: insights from organization studies

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    Well understood in economics, accounting, finance, and legal research, transfer pricing has rarely been comprehensively explored in organization management literature. This paper explores some theoretical explanations of transfer pricing within multidivisional firms drawing insights from various organizational theories – primarily institutional theory, transaction cost economics, and social networks – to develop a conceptual model of transfer pricing. This model focuses on the nature of multidivisional firms’ internal transfers, internal and external technological environments, and internal and external social environments. We highlight the importance of transfer pricing as a key strategic dimension to understand intra-firm flows and their associated costs

    Reinforcement Learning for Nash Equilibrium Generation

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    Copyright © 2015, International Foundation for Autonomous Agents and Multiagent Systems (www.ifaamas.org). All rights reserved.We propose a new conceptual multi-agent framework which, given a game with an undesirable Nash equilibrium, will almost surely generate a new Nash equilibrium at some predetennined, more desirable pure action profile. The agent(s) targeted for reinforcement learn independently according to a standard model-free algorithm, using internally-generated states corresponding to high-level preference rankings over outcomes. We focus in particular on the case in which the additional reward can be considered as resulting from an internal (re-)appraisal, such that the new equilibrium is stable independent of the continued application of the procedure

    Self-Selection and Internal Migration in the United States

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    Within the conceptual framework of the Roy model, this paper provides an empirical analysis of internal migration flows using data from the National Longitudinal Surveys of Youth. The theoretical approach highlights regional differences in the returns to skills: regions that pay higher returns to skills attract more skilled workers than regions that pay lower returns. Our empirical results suggest that interstate differences in the returns to skills are a major determinant of both the size and skill composition of internal migration flows. Persons whose skills are most mismatched with the reward structure offered by their current state of residence are the persons most likely to leave that state. and these persons tend to relocate in states which offer higher rewards for their particular skills.
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