Littérature scientifique sur le sujet « Arms length »
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Articles de revues sur le sujet "Arms length"
Amirkhanyan, Anna A., Hyun Joon Kim et Kristina T. Lambright. « Closer Than “Arms Length” ». American Review of Public Administration 42, no 3 (2 mai 2011) : 341–66. http://dx.doi.org/10.1177/0275074011402319.
Texte intégralGodage, Isuru S., Gustavo A. Medrano-Cerda, David T. Branson, Emanuele Guglielmino et Darwin G. Caldwell. « Dynamics for variable length multisection continuum arms ». International Journal of Robotics Research 35, no 6 (3 septembre 2015) : 695–722. http://dx.doi.org/10.1177/0278364915596450.
Texte intégralPredebon, John. « Illusion of Length in Acute- and Obtuse-Angle Figures ». Perceptual and Motor Skills 78, no 1 (février 1994) : 259–64. http://dx.doi.org/10.2466/pms.1994.78.1.259.
Texte intégralShulman, Seth. « Harvard starts own marketing venture at "arms length" ». Nature 335, no 6188 (septembre 1988) : 291. http://dx.doi.org/10.1038/335291b0.
Texte intégralBatstone, Eric. « Arms’-Length Bargaining : Industrial Relations in a French Company ». Historical Studies in Industrial Relations, no 36 (septembre 2015) : 73–136. http://dx.doi.org/10.3828/hsir.2015.36.4.
Texte intégralCurtis, C. A., A. J. Lukaszewski et M. Chrzastek. « Metaphase I pairing of deficient chromosomes and genetic mapping of deficiency breakpoints in common wheat ». Genome 34, no 4 (1 août 1991) : 553–60. http://dx.doi.org/10.1139/g91-085.
Texte intégralShinozaki, Shinya, Hiroshi Moriyasu et Konari Uchida. « Shareholder Composition and Managerial Compensation ». Journal of Financial and Quantitative Analysis 51, no 5 (octobre 2016) : 1719–38. http://dx.doi.org/10.1017/s0022109016000636.
Texte intégralHeuser, Richard. « At arms' length revisited : Why radial makes even more sense ». Catheterization and Cardiovascular Interventions 77, no 5 (23 mars 2011) : 648. http://dx.doi.org/10.1002/ccd.23070.
Texte intégralHoyt, James, et Faizul Huq. « From arms‐length to collaborative relationships in the supply chain ». International Journal of Physical Distribution & ; Logistics Management 30, no 9 (novembre 2000) : 750–64. http://dx.doi.org/10.1108/09600030010351453.
Texte intégralde Haan, Victor. « Mach–Zehnder fiber interferometer test of the anisotropy of the speed of light ». Canadian Journal of Physics 87, no 9 (septembre 2009) : 999–1008. http://dx.doi.org/10.1139/p09-062.
Texte intégralThèses sur le sujet "Arms length"
Gregório, Ricardo Marozzi. « Arm\'s length e praticabilidade nos preços de transferência ». Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-26092011-133745/.
Texte intégralThis study examines the Brazilian transfer pricing regime by facing arms length and practicability principles. Initially, historical and methodological characteristics of the discipline development are reported both from international and Brazilian perspectives. Then, based on Dworkin and Alexy doctrines, a normative conflicts theory supports that the collision between principles produced by a variety of mechanisms, which mitigate arms length results by promoting practicability, should be evaluated through a proportionality exam conducted under a correct argumentative discourse. Thereafter it advocates that arms length and practicability are inserted in the Brazilian constitutional tax system as legal principles justified by particular and general equality ideas respectively. Once the collision scenario is configured, proportionality of the following mechanisms is analysed: subjective aspect definition, royalties and technology transfers exclusion, comparability restrictions, predetermined gross margins, choice of methods freedom, other methods prohibition and safe harbours usage. The analysis concludes that there is no efficacy in Brazilian transfer pricing regime. Therefore it suggests a number of alternative measures which constitutes a midterm between the disproportional practicability of the current regime mechanisms and the diminished practicability of the international discipline.
Celestin, Lindsay Marie France Clement. « Formulary approach to the taxation of transnational corporations A realistic alternative ? » University of Sydney. Law, 2000. http://hdl.handle.net/2123/846.
Texte intégralMirshawka, Valéria Zimpeck. « Preços de transferência : diferentes visões ». Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-22042013-093407/.
Texte intégralThis study examines the Brazilian Transfer Pricing Regime from the standpoint of the different views that the issue may have. Initially the main characteristics are reported, for example, the arm\'s length principle, its history and application, thereafter it advocates the discipline within the OECD and comparative law. Following is addressed the Brazilian Transfer Pricing legislation, the position of jurisprudence facing with the customs valuation, and their relation with the double tax treaty. Once set up this introduction study scenario and its main outlines, are effectively analyzed the different views that the subject may have, especially with respect to the receipt of the arm\'s length principle, the adoption of fixed margins and the issue of hierarchical superiority of double tax treaties and domestic law, in case, transfer pricings law.
Kanee, Emmanuel Lah. « Strategies to Manage Transfer Pricing Risks ». ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7812.
Texte intégralGuimaraes, de Freitas Magali. « Les prix de transfert pratiqués par les entreprises transnationales françaises et brésiliennes de 1994 à 2010 : ‘Cas des droits de la propriété incorporelle’ ». Thesis, Paris Est, 2010. http://www.theses.fr/2010PEST2004/document.
Texte intégralTransfer pricing are the prices to which services, the tangible property and intangibles are exchanged between parties with a link dependency in cross-border operations. The transfer pricing of the transactions with the intangible property rights adopted by a group of parties having a bond of dependence have a direct incidence on the benefit declared by each one as of these parts in their respective country. The French and Brazilian legislative measures incorporate the principle Řarms, however implicitly. The question of whether a taxpayer has respected the principle Řarms, however implicitly is a matter of fact to be examined in each case
Wilson, Prentice D. (Prentice Douglas) 1971. « Managing a global supply chain with durable arm's-length supplier relationships ». Thesis, Massachusetts Institute of Technology, 2000. http://hdl.handle.net/1721.1/9151.
Texte intégralIncludes bibliographical references (leaves 65-66).
Rapidly changing technology and increased competition have made supply chain management and purchasing more and more critical in determining a companies competitiveness. Many industrial firms spend more than one half of every sales dollar on purchased products, and this percentage has been increasing with recent moves towards downsizing and outsourcing. Consequently, more and more pressure is being placed on materials organizations to cut costs and manage supply chains more efficiently. By developing tools that address two of the biggest issues, this project seeks to aid in the cost cutting and supply chain management efforts. The first tool optimizes product demand allocation among suppliers. The second tool controls inventory levels through more accurate inventory targets. Without proper tools to enable optimal demand allocation among suppliers, companies incur excess procurement costs. Most allocation systems do not take supplier capacity and shipping costs into account when allocating demand. Consequently, overall costs are excessive, because individual supplier capacities and demand is not matched to reduce costs for the supply chain as a whole. Many companies set inventory targets that are unattainable without significant risk, because the targets do not accurately represent requirements. Current targets are derived from models that do not include forecasted demand fluctuations, lead-times to individual plants, or variations in lead · times to plants. Therefore, there is an imbalance in true inventory requirements and estimated inventory requirements.
by Prentis D. Wilson, Jr.
S.M.
Irizarry, Justin Lee. « Hand Amputees have an Altered Perception of Images at Arm's Length ». Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc28435/.
Texte intégralRaymond, Bonita. « Seeking arm’s length : An evaluation of formulary apportionment and predetermined margins as alternative or supplementary methods to establish proxy arm’s length transfer prices for multinational intercompany transactions in South Africa ». Master's thesis, Faculty of Commerce, 2019. http://hdl.handle.net/11427/30808.
Texte intégralBorgström, Ingrid, et Stefan Andersson. « The Concept of Commensurate with Income : Retroactive adjustments and the arm's length standard ». Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7492.
Texte intégralThis master’s thesis deals with the transfer pricing of intangibles and focuses on the U.S. standard commensurate with income. This standard has been accused of being incompatible with the overriding principle of transfer pricing, the arm’s length standard, and is not endorsed by the OECD. Recent developments on the topic include the introduction of a similar provision in Germany. The purpose is to evaluate the standard’s compatibility with the arm’s length standard and to establish the current position of the concept of commensurate with income.
To meet this purpose the thesis first describes the inherent problems surrounding transfer pricing of intangibles as well as provides a background to transfer pricing in the U.S. The focus then shifts towards the history, application and criticism of the commensurate with income standard. The thesis also gives an account of the OECD’s and Germany’s positions on the matter. In the final analysis the compatibility with the arm’s length standard is examined from two angles; the commensurate with income standard’s valuation approach on one hand and its use of hindsight on the other.
The commensurate with income standard uses an income approach to valuation of transfers of intangibles instead of the market approach recommended by the OECD. This may lead to overvaluation of intangibles and is not strictly in line with the arm’s length standard. The German commensurate with income provision is more in line with the market approach and is therefore more compatible with the arm’s length standard in this aspect.
The commensurate with income standard allows adjustments to transfer prices with the benefit of hindsight. The actual income from a transferred intangible is thus used as evidence as to whether or not the original transfer price was set reasonably. The OECD is of the opinion that only information known at the time of the transfer should be used, but makes an exception for the particular situation when a tax authority can prove that unrelated parties would have adjusted transfer prices retroactively. The point made here is that the commensurate with income standard places the burden of proof on the taxpayer, while the OECD places it on the tax authority. This allows the OECD to stay true to the arm’s length standard, while the U.S. and Germany deviates somewhat from it.
However, there is no exact manner in which to define the arm’s length standard, and even the OECD deviates from it more or less. The commensurate with income standard may be one step further away from the purest definition of it but not a complete deviation. The German version of commensurate with income manages to target the same problem while staying closer to the arm’s length standard. Germany has thereby found a middle way and might hold the solution to finding a consensus between the OECD and the U.S.
McManus, Richard Michael. « NHS arm's length bodies and health regulation in England : who regulates the regulators ? » Thesis, Keele University, 2015. http://eprints.keele.ac.uk/2337/.
Texte intégralLivres sur le sujet "Arms length"
Guay, Terrence R. At arms' length : The European Union and Europe's defence industry. New York : St. Martin's Press, 1998.
Trouver le texte intégralHannah, John P. At arms length : Soviet-Syrian relations in the Gorbachev era. Washington, D.C : Washington Institute for Near East Policy, 1989.
Trouver le texte intégralPenner, Peter. No Longer at Arms Length : Mennonite Brethren Church Planting in Canada. Winnipeg, Manitoba, CANADA and Hillsboro, Kansas, USA : Kindred Press, 1987.
Trouver le texte intégralKotecha, Dinesh N. Asset rents in the internal market : Charging property occupiers an "arms length" rent for theuse of property. Northampton : Nene College, 1994.
Trouver le texte intégralBoard, Accounting Standards. Reporting the substance of transactions. London : Accounting Standards Board, 1993.
Trouver le texte intégralBoard, Accounting Standards. Reporting the substance of transactions. Milton Keynes : Accounting Standards Board, 1994.
Trouver le texte intégralUnited States. Congress. House. Committee on Interior and Insular Affairs. Subcommittee on General Oversight and Investigations. NRC coziness with industry : Nuclear Regulatory Commission fails to maintain arms length relationship with the nuclear industry : an investigative report. Washington : U.S. G.P.O., 1988.
Trouver le texte intégralGuay, Terrence R. At Arm’s Length. London : Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-26786-6.
Texte intégralCopyright Paperback Collection (Library of Congress), dir. At arm's length. Uhrichsville, Ohio : Heartsong Presents, 1999.
Trouver le texte intégralGregorio, Ricardo Marozzi. Preços de transferência : Arm's length e praticabilidade. São Paulo, SP : IBDT-Instituto Brasileiro de Direito Tributário, 2011.
Trouver le texte intégralChapitres de livres sur le sujet "Arms length"
Söffker, D. « Dynamics of Elastic Robot Arms with Varying Length ». Dans Theory and Practice of Robots and Manipulators, 65–70. Vienna : Springer Vienna, 1995. http://dx.doi.org/10.1007/978-3-7091-2698-1_7.
Texte intégralHoon, Hian Teck, et Kong Weng Ho. « Arms Length Transactions vs. Affiliates : A Study of Two Electronic Component Firms in Singapore ». Dans Global Production and Trade in East Asia, 245–48. Boston, MA : Springer US, 2001. http://dx.doi.org/10.1007/978-1-4615-1625-5_12.
Texte intégralEvans, Richard, Fergal Somers, David Kerr et Donie O’Sullivan. « A Multi-Agent System Architecture for Scalable Management of High Performance Networks : Applying Arms Length Autonomy ». Dans Software Agents for Future Communication Systems, 86–111. Berlin, Heidelberg : Springer Berlin Heidelberg, 1999. http://dx.doi.org/10.1007/978-3-642-58418-3_3.
Texte intégralGuay, Terrence R. « Introduction ». Dans At Arm’s Length, 1–21. London : Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-26786-6_1.
Texte intégralGuay, Terrence R. « Europe’s Defense Industry in the 1990s ». Dans At Arm’s Length, 22–42. London : Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-26786-6_2.
Texte intégralGuay, Terrence R. « The European Union and Defense Industry Policy ». Dans At Arm’s Length, 43–73. London : Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-26786-6_3.
Texte intégralGuay, Terrence R. « The Global Context and US Defense Industry ». Dans At Arm’s Length, 74–100. London : Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-26786-6_4.
Texte intégralGuay, Terrence R. « Defense Industries and the Nation-State ». Dans At Arm’s Length, 101–33. London : Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-26786-6_5.
Texte intégralGuay, Terrence R. « Defense Industry Interest Groups ». Dans At Arm’s Length, 134–66. London : Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-26786-6_6.
Texte intégralGuay, Terrence R. « Conclusion and Future Considerations ». Dans At Arm’s Length, 167–91. London : Palgrave Macmillan UK, 1998. http://dx.doi.org/10.1007/978-1-349-26786-6_7.
Texte intégralActes de conférences sur le sujet "Arms length"
Godage, Isuru S., David T. Branson, Emanuele Guglielmino, Gustavo A. Medrano-Cerda et Darwin G. Caldwell. « Shape function-based kinematics and dynamics for variable length continuum robotic arms ». Dans 2011 IEEE International Conference on Robotics and Automation (ICRA). IEEE, 2011. http://dx.doi.org/10.1109/icra.2011.5979607.
Texte intégralLi, Bai, Ben Greenspan, Thomas Mascitelli, Michael Raccuglia, Kayleigh Denner, Raymond Duda et Michele A. Lobo. « Design of the Playskin Air™ : A User-Controlled, Soft Pneumatic Exoskeleton ». Dans 2019 Design of Medical Devices Conference. American Society of Mechanical Engineers, 2019. http://dx.doi.org/10.1115/dmd2019-3231.
Texte intégralSöffker, Dirk. « Elastic Robot Arms With Variable Length : Part II — Robust Control of Elastic Vibrations ». Dans ASME 1995 Design Engineering Technical Conferences collocated with the ASME 1995 15th International Computers in Engineering Conference and the ASME 1995 9th Annual Engineering Database Symposium. American Society of Mechanical Engineers, 1995. http://dx.doi.org/10.1115/detc1995-0263.
Texte intégralSöffker, Dirk. « Elastic Robot Arms With Variable Length : Part I — A Systematic Nonlinear Modeling Approach ». Dans ASME 1995 Design Engineering Technical Conferences collocated with the ASME 1995 15th International Computers in Engineering Conference and the ASME 1995 9th Annual Engineering Database Symposium. American Society of Mechanical Engineers, 1995. http://dx.doi.org/10.1115/detc1995-0252.
Texte intégralShen, He, Salvador Rojas, Eduardo Molina, Francisco Moxo Galicia et Ni Li. « Development and Analysis of Robotic Arms for Humanoid Melo ». Dans ASME 2018 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/imece2018-87987.
Texte intégralScott, William L., et Derek A. Paley. « Geometric Gait Design for a Starfish-Inspired Robot With Curvature-Controlled Soft Actuators ». Dans ASME 2017 Dynamic Systems and Control Conference. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/dscc2017-5391.
Texte intégralHong, Zehua, Xinwan Li, Shuguang Li, Jianguo Shen, Haimei Luo, Tairan Zhang, Fang Li et Jianping Chen. « On polarization characteristic in fiber Mach-Zehnder interferometer with short different length of two arms ». Dans 2009 15th Asia-Pacific Conference on Communications (APCC). IEEE, 2009. http://dx.doi.org/10.1109/apcc.2009.5375550.
Texte intégralWu, Cho-Chun, Meng-Ju Lin et Jin H. Huang. « Design and Optimization of Piezoelectric-Actuated Torsion Mirror With Lever Mechanisms ». Dans ASME 7th Biennial Conference on Engineering Systems Design and Analysis. ASMEDC, 2004. http://dx.doi.org/10.1115/esda2004-58256.
Texte intégralZamora, Tony. « Risk At Arms Length : How Exploration And Production Companies Are Managing Risks In Non-Operated Joint Ventures ». Dans SPE International Conference and Exhibition on Health, Safety, Security, Environment, and Social Responsibility. Society of Petroleum Engineers, 2016. http://dx.doi.org/10.2118/179479-ms.
Texte intégralKim, Dongwook, No-Cheol Park, Kyung Min Jeong et Seungho Kim. « The Design and Kinematic Analysis of a Moving Bed for a Radiation Therapy System ». Dans ASME 2016 Conference on Information Storage and Processing Systems. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/isps2016-9604.
Texte intégralRapports d'organisations sur le sujet "Arms length"
Scobell, Andrew. China and North Korea : From Comrades-in-Arms to Allies at Arm's Length. Fort Belvoir, VA : Defense Technical Information Center, mars 2004. http://dx.doi.org/10.21236/ada421554.
Texte intégralSegelke, B. 19-LW-045 Full Length Final Report. Molecular Mechanisms of Bacterial Pathogenesis : Waging the Arms Race with Superbugs. Office of Scientific and Technical Information (OSTI), janvier 2021. http://dx.doi.org/10.2172/1756727.
Texte intégralTsui, Flora, Paul Hogan, Jeff Chandler, Javier Espinosa, Patrick Mackin et Peter Greenston. Army SRB Program : Estimates of Effects on Retention (Revised and Length of Reenlistment. Fort Belvoir, VA : Defense Technical Information Center, novembre 2006. http://dx.doi.org/10.21236/ada460060.
Texte intégralGoforth, William T. Analysis of Variables Affecting the Length of Time Service Members Spend in the United States Army Physical Disability Evaluation System at Irwin Army Community Hospital. Fort Belvoir, VA : Defense Technical Information Center, avril 1998. http://dx.doi.org/10.21236/ada372044.
Texte intégralBenedict, Michael E. A Comparison of Survey Length with Reading Difficulty and Selected Recruit Characteristics for the 1987 USAREC Survey of Active Army Recruits. Fort Belvoir, VA : Defense Technical Information Center, mai 1988. http://dx.doi.org/10.21236/ada195620.
Texte intégralCostley, D., Luis De Jesús Díaz,, Sarah McComas, Christopher Simpson, James Johnson et Mihan McKenna. Multi-objective source scaling experiment. Engineer Research and Development Center (U.S.), juin 2021. http://dx.doi.org/10.21079/11681/40824.
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