TRANSFER PRICES: MECHANISMS, METHODS AND INTERNATIONAL APPROACHES

Transfer prices are considered the prices paid for the goods or services in a cross-border transaction between affiliates companies, often significant reduced or increased in order to avoid the higher imposing rates from one jurisdiction. Presently, over 60% of cross-border transfers are represented by intra-group transfers. The paper presents the variety of methods and mechanisms used by the companies to transfer the funds from one tax jurisdiction to another in order to avoid over taxation.transfer pricing, intra-firm transaction, tax jurisdiction

Influence of the texture on the efficiency of thermal desorption process of soils contaminated with crude oil

The hereby paper presents the experimental research on the influence of three types of soil texture on the efficiency of decontamination performed using the technology of thermal desorption. The concentrations of crude oil of the soil samples, the initial ones as well as those following the depollution process were determined using the Soxhlet method. The decontamination process with thermal desorption on soil samples was performed using the electric oven with chamber, and with silicon carbide bars. Experimental researches were performed on the following types of soils: loamy sand, loam and loamy clay. The main parameters established for the process of thermal desorption were the temperature 350 °C and the amount of time for keeping the soil samples in the oven, of 5, 10 and 15 minutes. The results of the experiments indicated that the type of texture has influenced the efficiency of the thermal desorption, and the highest efficiency was obtained for the sample of loamy sand, treated for 15 minutes

Influence of the texture on the efficiency of thermal desorption process of soils contaminated with crude oil

The hereby paper presents the experimental research on the influence of three types of soil texture on the efficiency of decontamination performed using the technology of thermal desorption. The concentrations of crude oil of the soil samples, the initial ones as well as those following the depollution process were determined using the Soxhlet method. The decontamination process with thermal desorption on soil samples was performed using the electric oven with chamber, and with silicon carbide bars. Experimental researches were performed on the following types of soils: loamy sand, loam and loamy clay. The main parameters established for the process of thermal desorption were the temperature 350 °C and the amount of time for keeping the soil samples in the oven, of 5, 10 and 15 minutes. The results of the experiments indicated that the type of texture has influenced the efficiency of the thermal desorption, and the highest efficiency was obtained for the sample of loamy sand, treated for 15 minutes

Method of estimating the State-of-Charge and of the use time left of a rechageable battery, and apparatus for executing such a method

Disclosed is a method of estimating the state-of-charge of a rechargeable battery, taking into account the factors battery spread and ageing. The method comprises the steps of: determining the starting state-of-charge of the battery by measuring the voltage across the battery and converting this measured value into a state-of-charge value; charging the battery; integrating the charge current and determining the accumulated charge during charging of the battery and adding said value to the starting state-of-charge. Also disclosed is a method for determining the use time left of a rechargeable battery

Innovative micropower solutions for wireless autonomous sensor nodes

Low-power is one of the key demands for wireless autonomous sensor nodes. This demand has motivated industry and research institutes to work on various advanced systems that can efficiently deliver power to demanding applications. This paper deals with energy harvesters and energy storage systems as important building blocks for such sensor nodes. Energy harvesting is the process of converting unused ambient energy into usable electrical power. As these energy harvesting devices shrink in dimension, while still providing sufficient energy, they will be key enablers for autonomous wireless transducer systems. For such purposes, harvesting devices designed for a footprint of 1 cm(exp 2) and an average power harvesting level of 100 microwatt are being investigated. The power module will convert the highly irregular energy flow from the energy harvester further into regulated energy suitable to charge an energy storage device, e.g. battery or ultracapacitor, or to directly power the wireless autonomous sensor network modules. In such a module, the battery¿s basic task is to store energy obtained from the harvester and to release it to the load when needed. A complete wireless autonomous node has more functional blocks besides a micropower module. A sensor device will capture the required physical or chemical parameter. The Analog-to- Digital and signal processor will be used for transforming the measurements into (processed) digital information. A radio module will allow communication with external receivers. The focus in this paper will be on the micropower module, consisting of the harvester and the energy storage functions