Dissertation (MBus) -- AUT University, 2008. / Includes bibliographical references. Also held in print (108 leaves ; 30 cm.) in City Campus Theses Collection (T 336.243 SIN)

Thesis (Ph.D.) - University of Glasgow, 1999. / Ph.D. thesis submitted to the Faculty of Law and Financial Studies, Department of Accounting and Finance, University of Glasgow, 1999. Print version also available.

Thesis (Ph. D.)--Ohio State University, 1976. / Includes bibliographical references (leaves 167-180). Available online via OhioLINK's ETD Center.

Thesis (Ph. D.)--University of Texas-Pan American, 2001. / Includes bibliographical references (leaves 77-86).

Thesis (M.M. (Finance & Investment))--University of the Witwatersrand, Faculty of Commerce, Law and Management, Graduate School of Business Administration, 2013. / 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 understanding of the dynamics of the driving changes in Funds Transfer Prices. In an effort to bridge the theoretical and empirical gap in classical economics and the value chain theory, a simple systematic model was constructed. This model was used to understand the dynamics of future changes in the Funds Transfer Pricing. This was done by first analysing the various components that have influenced the basic elements of the model. The basic elements are the liabilities, assets and the Treasury of banking institutions. The interaction of these elements forms the basis of the Funds Transfer Pricing model that was formulated. Using this model, banking institutions would be able to maximize profits and ensure customer satisfaction at the same time. The simple model proposed handles the problems that are caused by the more complex methods used and offers a practical and simple approach to Funds Transfer Pricing in commercial banks.

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.

Internprissättning är vanligt inom dagens koncerner och växer mer allt eftersom världshandeln har globaliserats. Användandet av internprissättning för att öka vinsten är en diskussion som tog fart redan på 1950-talet. En diskussion som baserats på att bolag medvetet förbättrar sin skatt genom de olika metoderna som finns. Ett utnyttjande av regleringars brister och otydliga tolkningar. Ämnet är speciellt då det kräver kunskap inom både företagsekonomi och juridik. Att ämnet är brett gör det än mer komplext och en bredare kunskap krävs för att fullt förstå dess problematik. / Transfer pricing is common in today's corporations and grows more as world trade has become globalized. The use of transfer pricing to increase profits is a discussion that took off in the 1950's. A discussion based on the company consciously improve their taxes through the various methods available. A utilization of regulation flaws and unclear interpretations. The topic is unique because it requires expertise in both business administration and law. That the subject is wide makes it even more complex and broader knowledge required to fully understand its problems.

Thesis (doctoral)--Göteborgs universitet, 2000. / Extra t.p. with thesis statement and English abstract inserted. Includes bibliographical references (p. 173-183).

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