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1

Савченко, Тарас Григорович, Тарас Григорьевич Савченко та Taras Hryhorovych Savchenko. "Оптимізація вибору методу трансфертного ціноутворення у банку". Thesis, Львівський інститут банківської справи Університету банківської справи Національного банку України, 2007. http://essuir.sumdu.edu.ua/handle/123456789/63375.

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Савченко, Тарас Григорович, Taras Hryhorovych Savchenko та Тарас Григорьевич Савченко. "Трансфертне ціноутворення у комерційних банках". Thesis, Українська академія банківської справи Національного банку України, 2007. http://essuir.sumdu.edu.ua/handle/123456789/51449.

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У дисертаційній роботі узагальнено теоретичні засади функціонування, досліджено напрямки формування та вдосконалення системи трансфертного ціноутворення комерційних банків. Запропоновано авторське визначення поняття “система трансфертного ціноутворення банку”, визначено складові системи трансфертного ціноутворення комерційного банку та взаємозв’язки між ними, досліджено етапи формування даної системи. Розроблено підходи до удосконалення методики вибору методів трансфертного ціноутворення на основі використання матриці “стратегія-трансфертна ціна”. Обґрунтовано доцільність орієнтації методів
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Charvátová, Lenka. "Controllingový systém banky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125125.

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This thesis describes and analyzes the most important areas of bank controlling. Amongst them are: cost management, planning and budgeting, and performance management. The thesis focuses on the newest knowledge in bank controlling and on best practice examples. The thesis also includes practice examples of some bank controlling areas of a particular Czech bank, ČSOB.
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Коротун, Ю. В. "Дослідження елементів системи трансфертного ціноутворення в банку". Thesis, Хмельницький кооперативний торговельно-економічний інститут, 2013. http://essuir.sumdu.edu.ua/handle/123456789/63815.

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Liang, Baozhu. "Investigation of transfer pricing models among a network firm for a distributed product." Thesis, University of Ottawa (Canada), 2005. http://hdl.handle.net/10393/26956.

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This work investigates transfer pricing models among network-manufacturing firms for a distributed product. The particularities of the models are: instead of each company trying to maximize individually the value added to its supply chain in which it is embedded, The models propose to maximize the value added by the network-companies in the global supply chain. Under specific assumptions on the nature of production, cost and value functions in typical production/distribution companies, it optimizes the supply chain structure for network-companies, distributed in one economic region. We calcula
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Andersson, Elin. "Developing a transfer pricing system : A case study of a company in the marine foodservice industry." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11056.

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<p>Marine Food group is active within the marine foodservice industry and is established in Finland, Sweden, USA and Singapore. The group both sells galley equipment and spare parts as well as carrying out installation of the marine foodservice areas in both new build vessels and in vessels where an old galley is changed into a new one. The group also provides its customers with turnkey deliveries, which are when the supplier has the overall responsibility for the delivery of a marine foodservice area. Marine Food group transfers goods and services between the enterprises situated in Finland,
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Пожар, О. М. "Управління процентним ризиком банку". Thesis, Українська академія банківської справи Національного банку України, 2009. http://essuir.sumdu.edu.ua/handle/123456789/51712.

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Зростання дефіциту фінансових ресурсів в економіці України на фоні світової фінансової кризи, висока мінливість вартості залучення та непередбачуваність вартості розміщення ресурсів обумовлюють високу складність управління процентним ризиком у вітчизняних банках. Саме тому управління процентним ризиком є одним з першочергових завдань банківського менеджменту.<br>The growth deficit of financial resources in the economy of Ukraine on the background of the global financial crisis, high cost of attracting variability and unpredictability of the cost allocation of resources depend on high complexit
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Щербань, А. В. "Методика та організація трансфертного ціноутворення у системі управлінського обліку банку". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71550.

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У магістерській роботі досліджено методики трансфертного ціноутворення в системі управлінського обліку банку. Проведено аналіз основних факторів, які впливають на формування трансфертної ціни. Основною метою дослідження є удосконалення методичних підходів та організаційних засад трансфертного ціноутворення у системі управлінського обліку банку.<br>В магистерской работе исследованы методики трансфертного ценообразования в системе управленческого учета банка. Проведен анализ основных факторов, влияющих на формирование трансфертной цены. Основной целью исследования является совершенствование мето
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Савченко, Тарас Григорович, Тарас Григорьевич Савченко, Taras Hryhorovych Savchenko та Ю. Л. Білик. "Податковий контроль трансфертного ціноутворення в банках України". Thesis, Сумський державний університет, 2020. https://essuir.sumdu.edu.ua/handle/123456789/82487.

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Банківська система на сьогоднішній день розвивається досить динамічно, особливо в умовах глобалізації світової економіки. Все частіше банкам необхідно шукати додаткові інструменти для управління ризиками. Тож на сьогоднішній день запровадження ефективної системи податкового контролю за трансферним ціноутворенням в банках є об’єктивно необхідністю.
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Павленко, Людмила Дмитрівна, Людмила Дмитриевна Павленко та Liudmyla Dmytrivna Pavlenko. "Вплив конкуренції на встановлення цін на банківський продукт". Thesis, Українська академія банківської справи Національного банку України, 2010. http://essuir.sumdu.edu.ua/handle/123456789/60848.

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Tournadour, Elsa. "Architecture et dynamique sédimentaire d'une pente carbonatée moderne : exemple de la pente nord de Little Bahama Bank (LBB), Bahamas." Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0201/document.

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Cette étude présente les architectures et la dynamique sédimentaire de la pente carbonatée au nord de Little Bahama Bank (Bahamas) à partir des données de sondeur multifaisceaux, de sondeur de sédiments (Chirp) et de sismique multitraces Haute Résolution (HR) issues de la mission Carambar 1(2010). Une analyse morpho-sédimentaire de surface permet de définir les grands domaines physiographiques et les éléments architecturaux de la pente et précise la répartition spatiale des sédiments dans le contexte actuel de haut niveau marin relatif. Elle révèle une pente dominée par de la boue de périplate
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Чмелик, Г. В. "Конкурентні позиції банківських і небанківських платіжних систем на вітчизняному ринку послуг з переказу коштів". Thesis, Українська академія банківської справи Національного банку України, 2007. http://essuir.sumdu.edu.ua/handle/123456789/60537.

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Економіку окремої країни повинні обслуговувати кілька систем переказу коштів, які відповідають потребам різних ринків і клієнтів. Завдяки конкуренції та чинникам економічного тиску виникає необхідність гнучкого реагування на зміну в економічних процесах. Конкурентна боротьба за ринки зумовила ризикованість та надмірну ускладненість фінансового бізнесу.
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Pushkina, Nataliya. "A simple funds transfer pricing model for a commercial bank." Thesis, 2013. http://hdl.handle.net/10539/13052.

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Thesis (M.M. (Finance & Investment))--University of the Witwatersrand, Faculty of Commerce, Law and Management, Graduate School of Business Administration, 2013.<br>This thesis addresses the core issue of Funds Transfer Pricing (FTP) that has been brought about by the dynamic nature in the changes in the financial industry. This research has drawn up elements from a systematic historical perspective of how a funds pricing policy has been carried out among the banks. The research has made use of the elements of classical economic theory to formulate a conceptual model that will assist in the un
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Chen, Kuei-Chun, and 陳桂春. "Research for Pricing of Local Bank Internal Money Transfer." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/74945034102509691455.

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碩士<br>文化大學<br>國際企業管理研究所<br>82<br>This study focus on the issues of pricing interest rates of interbank funds transfer. Since most of the paper barely study establishment and target of funds transfer system. With local and foreign scholars'' experimental information, this study is to explore cognitive consistency of pricing interest rate between money center in head office and branchs, and relationship of this cognition and bank''s perfermance. In addition, bank''s attribute might affect cognitive consistency of interbank interest rates, so that this study also put emphasis on this field.   The
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Hsieh, Chou, and 謝綢. "A Case Study of Bank Internal Funds Transfer Pricing." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/99555411407178673230.

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碩士<br>國立臺灣科技大學<br>財務金融研究所<br>104<br>This case study describes how internal funds transfer pricing (FTP) was used by a bank to match loans or other assets with deposits of the same amount and maturity (matched term funding). The FTP implementation process was considered with reference to various factors during the period between 2007 and 2014. It is expected that the specific experience contained in this case study will contribute to the knowledge base on how to build a timely and appropriate funds transfer pricing method. This in turn can guide the behavior of business or product owner and imp
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YANG, SHIH-HAN, and 楊詩涵. "Implementing the Funds Transfer Pricing on Bank Performance: The Evidence from A Bank." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/mgd7jn.

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碩士<br>國立臺北大學<br>會計學系<br>107<br>The bank in the study is under pressure to improve its competitiveness from competitors and rapid market changes. In an effort to respond to these pressures, the case bank in this study implemented a funds transfer pricing (FTP) in 2014 for pricing internal funds transfer among its branches to get more precise information. This study investigates if the implementation of FTP will improve the performance of the bank branches. In addition, I further examine the mediating effect of deposit and loan structure on the relationship between FTP and the performance of b
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Ho, Ching-Chiang, and 何靜江. "A Study of Transfer Pricing Tax System." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/82333192778131419570.

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碩士<br>國立臺灣大學<br>高階公共管理組<br>95<br>The era of globalization has forced enterprises to become boundaryless with global network in order to make best use of global resources. From early foreign investments to recent more investments with mainland China, internationalization has become a mature business model. When multinational companies assess their cost based on raw materials, products, services, etc, taxation is also an important consideration. These companies would consider tax regulation in different countries to then decide where they would keep their profit to minimize overall taxation.
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Mendonça, Inês Alves Palhavã da Costa. "The system of Transfer Pricing in a multinational." Master's thesis, 2015. http://hdl.handle.net/10362/15608.

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Transfer prices are used by the majority of firms worldwide when intermediate products or services are transferred within the same organization. These prices are reported as revenue for the selling entity (division, unit, department etc.) and as cost for the buying entity. Nevertheless, transfer prices lead to many disputes among managers in the same organization as transfer prices influence the performance of their entities. In cross-border transactions, transfer prices can be used by firms to reduce corporate taxes and thus, increase total firm profits. In order to fight against this firms’
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蘇瑞欣. "The performance of Funds Transfer Pricing adjustments-A case study of C Bank." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/hug633.

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碩士<br>國立政治大學<br>經營管理碩士學程(EMBA)<br>104<br>Most of the previous studies on the internal transfer pricing system discussed the advantages and disadvantages between different companies, this research focused on the effect of the strategic plan and policy change with regard to the adjustment of the bank's internal funds transfer pricing system (Funds Transfer Pricing, FTP). The result shows that after the targeted bank modify the RMB deposit FTP system by policy adjustments, significant effects come to the expected effect of product pricing, sales target and branch office behaviors. Positive on str
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Chiou, Yu-Shiang, and 邱有相. "The study of Taiwan transfer pricing system implementation problem." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/06357163263182573076.

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碩士<br>國立中山大學<br>公共事務管理研究所<br>94<br>Recently, every main country in the world has implemented transfer pricing system in order to ensure every multinational enterprise would also be able to pay their taxes equitably and reasonably to the countries which they established their multinational enterprises, and has requested the prices of business transaction between every related party have to be set up and adjusted by arm’s length principle. Moreover, in order to follow the initiative of OECD, adopt the current world trend, and avoid the higher inspection risk for our enterprises, Taiwan has estab
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Huang, Tien-Fu, and 黃天涪. "The Impact of Funds Transfer Pricing on the Performance of Departments in a Bank." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/26470904752806572621.

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碩士<br>國立政治大學<br>經營管理碩士學程(EMBA)<br>95<br>For the reason that banking industry is the indirectly connected main funds’agent institutions within the financial market, under the most perfect circumstances, deposits absorbed by all of the banks after deducting the reserve can be loaned out. When there are opportune and sufficient capital adequacy, under no predictions, the most ideal loan/deposit ratio should be one minus reserved rate. However, since the economic backgrounds and management environments are different in banks of various regional branches producing obvious differences in supplies
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Wei, Ciao-Lin, and 魏巧玲. "The Legal System of Transfer Pricing Taxation of Intangible Assets." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/89158832565634502833.

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碩士<br>嶺東科技大學<br>財政系財稅與會計資訊碩士班<br>102<br>Abstract Due to the impact of technological advances, corporate globalization, multinational nature of the transaction between becoming increasingly complex. Because of differences in the international tax system, through the migration within the enterprise group company's products or services will be moved to low-tax countries or profits tax countries from high-tax countries increasingly common phenomenon, affecting the country of assessment and taxation fairness of taxation. In particular, the value of intangible assets in business increasingly large
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Chen, Yi-Nan, and 陳羿男. "The Differences between Transfer Pricing Checking System and Practical Operation." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/89015742641524667785.

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碩士<br>大葉大學<br>會計資訊學系碩士班<br>98<br>Under the trend of globalization, Enterprises to set up overseas subsidiaries have become a trend. The related party transaction’s Frequency Also increases, so, the transfer pricing audit of Guidelines will be very important in terms of national revenue. But, Taiwan’s transfer pricing audit of Guidelines preparation methods within the regular trading companies are not entirely, In the case of applicability is not high, The dispute between the company and the Tax authorities may arise. In this study, MOPS of all listed company's annual report information on comm
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Donato, Gonçalo Filipe Mendonça Marques. "Internal transfer pricing system in Imprensa Nacional Casa da Moeda." Master's thesis, 2018. http://hdl.handle.net/10362/120193.

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This work project presents a case study that is intended to initiate a process of designing a transfer pricing system in a specific company. The system was studied for a specific department of the company as a model to be extended to the whole organization. Also, a financial performance evaluation model was suggested to assess the contribution of a department, or one of its subdivisions, to the overall results of the organization. The adoption of a transfer pricing system comes from the necessity of the companies to modernize their management accounting practice
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TAO-JAN, YU, and 余陶然. "Fund Transfer Pricing Under Radical Volatility of Market Interest Rate–An Illustration of a Commercial Bank." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/05591220868215142761.

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碩士<br>輔仁大學<br>金融研究所<br>98<br>In 2008, the global financial tsunami hit the financial market of all countries. Since the reduction of interest will lead to the decrease of capital cost which helps to the growth of investment and economy. In order to rescue the desperate financial predicament, each country’s central bank takes the measure of interest rate reduction as their monetary strategy. The main purpose of this study is to find out the funds transfer pricing model after adjustment under the prosperity changes, and to calculate the bank’s profitability based on the maximum profit model,
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Ven, Michael Bartholomeus Maria van der. "A group decision support system for transfer pricing in the pharmaceutical industry /." 1989. http://www.gbv.de/dms/bs/toc/015983560.pdf.

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Chen, Wan Tzu Christine, and 陳婉姿. "A Study on Regulations and Deficiency of Transfer Pricing System in Taiwan." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/52563267538832169413.

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Tung, Hsiao-Lin, and 董曉鈴. "A Study of Transfer Pricing with Different Circumstances in Responsibility Center System." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/71351528998080013399.

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Chen, Shu-Mei, and 陳淑美. "Discussion on the Issue of Implementing Transfer Pricing Taxation System in Taiwan." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/62180249279186227212.

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碩士<br>輔仁大學<br>會計學系碩士班<br>103<br>Abstract Title of Thesis:Discussion on the Issue of Implementing Transfer Pricing Taxation System in Taiwan Student:Shu-Mei Chen Advisor:Dr. Mei-Juh Huang Total Pages:108 Month/Year:06/2015 Key Words:Transfer Pricing, Profit-Seeking Enterprise Income Tax, Affiliated Enterprises Abstract: In order to minimize the effective tax rate for group of companies, the multinational enterprises manipulate the trading price between controllable affiliated enterprises to put the business profit in low tax rate country. As a result, that not only erodes the other country'
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Liu, May Ling, and 劉美玲. "The Analysis of Taiwan's Transfer Pricing System—From the Viewpoint of Game Theory." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/60686960843804162062.

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碩士<br>國立高雄應用科技大學<br>商務經營研究所<br>98<br>Multinational enterprises manage to minimize the cost and maximize the compatibility by means of international stratagem during globalization. In particular, it is supposed that transfer pricing of intra-firm trade constitutes a workable channel for enterprises to re-distribute their profits among countries. However, reducing taxable profits had caused to huge taxation losses, which had led to the raise of transfer pricing regulation in many countries and they have been increasingly engaging in transfer pricing audit and investigation. In order to follow
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Chuang, Wei Min, and 魏敏全. "The Differences of the Transfer Pricing Tax Audit System between Taiwan and Mainland China." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/84440278125561582530.

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碩士<br>長榮大學<br>經營管理研究所<br>93<br>Abstract Due to world trade quickly growing every country creates their own Transfer Pricing in order to protect their taxes. Companies attempt to avoid tax by using Transfer Pricing rules. In order to prevent companies from avoiding tax, governments set up a Transfer Pricing Tax Audit System to regulate abusive companies. Since the economy of Mainland China is rapidly growing, the Chinese government tries to lure Taiwanese companies to establish opera tings there by offering tax breaks (tax reductions) and cheaper labor. However, Mainland China has already made
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Nkou, Mananga Pierre Celestin. "Liquidity risk management in the banking book: a practical framework approach to Basel III regulations." Thesis, 2013. http://hdl.handle.net/10539/13072.

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Thesis (M.M. (Finance & Investment))--University of the Witwatersrand, Faculty of Commerce, Law and Management, Graduate School of Business Administration, 2013.<br>The recent market turmoil caused by the subprime crisis highlighted the fact that an inappropriate liquidity risk management process may strongly affect the capacity of banks to maintain their financial equilibrium and economic performance under stress conditions. In addition, it has been observed that the most significant challenge facing banks when they are adopting new regulations such as Basel I, Basel II and now Basel III is t
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Silva, Maria Paula Escrivanis Rodrigues Pereira da. "Development of an internal transfer pricing system on an industrial group: an application of activity-based costing." Master's thesis, 2011. http://hdl.handle.net/10071/4883.

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How Common and Corporate Costs should be charged to locations and how these affect each locations’ performance measurement is an issue under discussion on the Group being studied. Managers from the headquarters and from locations perceive the actual system based on volume drivers is unfair and that may leads to distortions on performance measurement by the Board. A new proposed model is developed based on Activity Based Costing combined with Transfer Pricing. Managers that were interviewed during this case study welcomed the activity based perspective. For the purpose of developing the p
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Chang, Wen-chin, and 張文欽. "Discussion on the differences between transfer pricing system of Taiwan and the Mainland China and analysis of Taiwanese businessmen''s strategies." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/11073346303074712084.

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碩士<br>逢甲大學<br>經營管理碩士在職專班<br>95<br>Globalize deployment is a current trend. China, especially the most important one among four BRIC countries, is the market anticipated for the most prosperity. Taiwanese enterprises will not be the one who let this chance go. Due to closer and closer economic activities cross the Strait, it gets more concern on the legal issue of the international taxing. Further, political issue also makes it complicated. The economic activities cross the Strait are performed upon offshore unit. It becomes the most important strategic arrangement for an enterprise to all
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Li, Chi-Hoi, and 李奇鴻. "Intrafirm Transfer Pricing and the Performance between Divisions in the Decentralization Organization:The Viewpoint of Time-Driven ABC System Joint Cost Allocation." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/88571534938672721328.

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碩士<br>國立中興大學<br>企業管理學系所<br>94<br>The purpose of this research is to investigate the decentralization enterprise. How are the transfer-out division and the transfer-in division affected by common operation cost and budgeted total activity time? How do the transfer-out division and the transfer-in division make an optimal transfer price, inducing division managements to work in the best of enterprise? In order to weigh the performance of every decentralization unit accurately and rationally. The model assume that the transfer-out division and the transfer-in division do not have situations of in
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36

Бабчинська, І. О. "Формування стратегій ціноутворення сучасного банку". Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/10852.

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У першому розділі роботи розроблено науково-методичні засади формування конкурентних стратегій банку, визначено специфіку банківського ціноутворення та обґрунтовано теоретичні засади стратегії та тактики банківського ціноутворення. У другому розділі охарактеризовано тенденції ціноутворення в банківській системі України, здійснено моделювання та оцінку конкуренції на банківському ринку; розроблено методичні підходи до оцінки стратегій ціноутворення банків України. У третьому розділі здійснено декомпозиційний аналіз фінансового результату та обґрунтовано стратегії таргетного ціноутворення.<br>
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Magro, Odete de Jesus Diogo Gonçalves. "Preços de transferência de gestão e fiscais?" Master's thesis, 2008. http://hdl.handle.net/10071/1753.

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Jel Classification System: M41; L62<br>A definição de um sistema coerente de preços de transferência (PT), que valorize as transferências de produtos ou serviços entre departamentos nas empresas, assume um papel relevante na tomada de decisão dos gestores, na avaliação do seu desempenho e motivação, e no impacto que as suas decisões representam no desempenho global da empresa. Mas a internacionalização das empresas veio introduzir uma maior complexidade nas transferências entre elas, pelo que objectivos como pagamento de menos impostos, melhoria da posição competitiva no mercado, menor r
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Pais, Carlos. "Preços de transferência no âmbito da legislação fiscal em Portugal e possível convergência." Master's thesis, 2012. http://hdl.handle.net/10071/5205.

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O tema dos “Preços de Transferências”, tem sido analisado de várias perspectivas de forma a esgotar este assunto que se estende por vária áreas de interesse económico e fiscal que varia de país para país. Assim, esta tese analisa a envolvente fiscal e processual de Preços de Transferência em território Nacional tomando em consideração todo o caminho percorrido e todos os passos que o legislador poderia dar no sentido de rumar ao objectivo subjacente da norma. Em Portugal a legislação ainda está dispersa e bastante superficial, no entanto já existe uma experiência acumulada desde 2001 de intera
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Perlman, Leon Joseph. "Legal and regulatory aspects of mobile financial services." Thesis, 2012. http://hdl.handle.net/10500/13362.

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The thesis deals with the emergence of bank and non-bank entities that provide a range of unique transaction-based payment services broadly called Mobile Financial Services (MFS) to unbanked, underserved and underbanked persons via mobile phones. Models of MFS from Mobile Network Operators (MNOs), banks, combinations of MNOs and banks, and independent Mobile Financial Services Providers are covered. Provision by non-banks of ‘bank-type’ services via mobile phones has been termed ‘transformational banking’ versus the ‘additive banking’ services from banks. All involve the concept of ‘bran
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