The question of the management of the transfer process and transfer pricing is an important one for managers and academics alike (Colbert and Spicer, 1995). Yet, in general, our current knowledge on several aspects of transfer pricing process is limited. One question which arises in relation to transfer pricing in service organizations is whether there is an association between the transfer price and the internal customer's perception of value emanating from the transaction. An inappropriate transfer pricing system can give rise to a number of adverse effects which can include among other things, maldistribution of economic resources, negative motivation for reducing costs (Lesser, 1987), lack of goal congruence and inequitable performance evaluation (Cravens and Shearon, 1997). The gap in the literature on transfer pricing in the service sector applies equally in the Australian setting. This is despite the significant and increasing contribution of the service sector to both GDP and employment. The objective of this research is to explore the domestic transfer pricing practices of service organisations in Australia with the emphasis placed on examining whether, in internal transactions, the domestic transfer price had any influence on the value perceived by the internal buyer. Because the extant transfer pricing theories cannot explain the value perceived by the internal customer in internal exchange of goods and services, an exploratory research methodology is adopted and no assumptions are made about the relationship. PDF created with pdfFactory trial version www.pdffactory.com 3 Data were gathered from survey responses from eighty service organisations and thirteen face-to-face interviews. Survey data were sought at two levels. Questions of a strategic nature were directed to corporate management while questions pertinent to transfer pricing and value were sought from the divisional management who are actually involved in such transfers. Exploratory factor analysis was used to analyze the data. The findings indicate that cost-based transfer pricing was the most preferred method, and in internal transactions, and responsiveness of the internal supplier was the key factor for internal buyers. The research found that service organisations are external customer oriented and internal customer issues are secondary. The research results also demonstrate that no significant association exists between transfer pricing and internal customer perceived value. The current research contributes to the transfer pricing literature by providing insights to locus of transfer pricing decisions, transfer pricing methods employed by service organizations in Australia, objectives of transfer pricing systems, conflicts arising during from the transfer pricing process and the role of transfer prices on the value perceived by internal customers. As a research topic, this study is pioneering as it integrates for the first time, the constructs of transfer price and value in internal transactions. Another unique feature of this research is that it was carried out in another important but under-researched context of service organisations.

Technology transfer (IT) is a concept embodied with many complex factors. This study focuses on Research and Development (R&D) Absorptive Capacity (AC) of both ends of the partnership during IT. / Thesis (DBA(DBusinessAdministration))--University of South Australia, 2005.

Thesis (Ph. D.)--George Washington University, 1992. / Includes bibliographical references (leaves 156-167).

Thesis (D.B.A.)--George Washington University, 1986. / Includes bibliographical references (leaves 241-247).

Typescript, etc. / Digitized by Kansas State University Libraries

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Les cycles 1,2,3, triazoles sont facilement obtenus par réaction entre un azidure et un dérivé portant un alcyne mono ou disubstitué. Cette chimie click, issue d'une catalysé au cuivre permet d'accéder à la famille des 4-cholomethyl-1-(alkyl)-1H-1,2,3-triazoles susceptible de générer une espèce nucléophile permettant une réaction d'amorçage en polymérisation cationique des 2-alkyl-2-oxazolines. Trois types d'amorceurs ont été synthétisés afin d'obtenir différentes architectures de polymère tels les homopolymères à partir d'un amorceur modèle, un copolymère PEG-PMeOx est un polymère en étoile à coeur cyclodextrine avec 7 branches en PMeOx. Le spolymérisations avec l'amorceur modèle ont mis en évidence la réaction d'amorçage de polymérisation des 2-alkyl-2-oxazoline, sans pouvoir éviter des réactions de transfert spontanées ou au monomère. L'ajout de DTBP a permis d'améliorer le contrôle. La synthèse de copolymères PEG-PMeOx a été montrée par RMN DOSY et SEC. La synthèse de polymère en étoile a été conduite selon différentes méthodes. L'utilisation de dérivés de cyclodextrines portant des fonctions triazole s'est révélée un outil intéressant, mais n'a pas permis l'obtention de hautes masses molaires de polymères en étoile. D'autres méthodes ont permis d'atteindre cet objectif. / The 1,2,3-triazole cycles are easily synthesized by the reaction between an azidure and a compound carrying an alkyne group mono-or disubstitued. Thos clock chemistry, with a copper catalysis leads to a family of 4-choloromethyl-1-(alkyl)-1H-1,2,3-triazole, susceptible to generate a nucleophilic specie. That allows an initiation reaction in cationic polymerization of 2-alkyl-2-oxazolines. Three kind of initiators habe been synthesized in order to obtain differenta rchitectures, as homopolymers from a model initiator, a PEG-PMeOx copolymer and a star polymer with cyclodextrin core and seven arms PMeOx. Polymerizations with model initiator highlighted initiation reaction of 2-alkyl-2-oxazolines polymerization, without being able to avoid reaction of spontaneous or monomer transfer. Addition of DTBP improves control. Synthesis of PEG-PMeOc has been proved by DOSY NMR and SEC. Synthesis of star polymer has been conducted according to different methods? The utilization of cyclodextrine derivatives with triazole functions is an interesting tool, but actually, we don't obtain high molar masses of star polymer. Other methods have been realized to reach this aim.

Thesis (M.A.)--Ohio State University. / Bibliography: leaf 33. Available online via OhioLINK's ETD Center

The C545T is a green dopant material that is widely used in the organic light emitting diode. The effect of acidity on the UV and fluorescence spectra of C545T in aqueous acidic solutions and in the solid state has been studied. In acid-free or at low acid concentration solutions and films, only an emission at 510nm is observed. Increasing the acid concentration up to a value that depends on the solvent causes a new emission at 570nm and is assigned to emission from a protonated from. The acidic solvents we used in this study are oxalic acid and benzyl sulfonic acid. The energy transfer from unprotonated species to protonated species has been observed. We also use a simple model to calculate the efficiency of energy transfer.

Thesis (Ph. D.)--California Institute of Technology, 1973. UM #73-31,051. / Advisor names found in the Acknowledgments pages of the thesis. Title from home page. Viewed 02/09/10. Includes bibliographical references.