<p>There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law. The reason for that is the different purposes of the two rule complexes, purposes that are not always compatible. Tax law terms have to, to some extent, be adaptable to different circumstances. If not, the taxation will not be enough functional or effective. Deviation from civil law terms is however sometimes made without any evident motive. </p><p>The thesis treats various problems created by the use in tax legislation of terms that originally belong to private law. The terms that are considered each represent a certain legal act; they all have their own characteristics that as well have proved to vary depending on the context and the underlying legal interests that need to be fulfilled. My objective has been to identify variations and to find the causes of them. The thesis reveals many variations and differences between civil law and tax law regarding the classification of value transfers.</p>

There exist a number of different types of value transfers between companies in a group. Most of these transfers are undertaken on the basis of private law. These transfers also give rise to tax law consequences. Taxation is normally based on how the classifications of transfers are made in private law, which means that there exists a relation between private law and tax law. Despite this relation, the classification is not always made in the same way in private law and tax law. The reason for that is the different purposes of the two rule complexes, purposes that are not always compatible. Tax law terms have to, to some extent, be adaptable to different circumstances. If not, the taxation will not be enough functional or effective. Deviation from civil law terms is however sometimes made without any evident motive. The thesis treats various problems created by the use in tax legislation of terms that originally belong to private law. The terms that are considered each represent a certain legal act; they all have their own characteristics that as well have proved to vary depending on the context and the underlying legal interests that need to be fulfilled. My objective has been to identify variations and to find the causes of them. The thesis reveals many variations and differences between civil law and tax law regarding the classification of value transfers.

This study examines the influence of inward technology transfers and international entrepreneurial orientation (IEO) on the export performance of small and medium-sized firms (SMEs). IEO and innovation are frequently cited as critical antecedents of export activities. Highly entrepreneurial and innovative firms seek to capitalize on their unique intellectual property by penetrating a niche global market quickly. Extant research primarily focuses on technology innovators, in countries well known for their technological advances and support of technology based start-ups. However, SMEs that do not have a technological niche also internationalize. This phenomenon is particularly prevalent in developing economies like Egypt, where horizontal flows of technology (the transfer of technology from one organization to another), especially from overseas companies, are more common than vertical transfers of technology (i.e., from researchers directly to organizations). The literature suggests that many SMEs, especially those in developing economies, rely on the horizontal inflow of technology to enhance their export potential. The hypothesis is that by importing technology, firms also develop an outward internationalization capability (OIC). A second hypothesis is that IEO contributes to creating such capability. The literature postulates that IEO is a dynamic capability that helps firms exploit and reconfigure their resources to pursue international opportunities. Thus, firms with a higher IEO are more likely to develop OIC than are their less entrepreneurially oriented counterparts. Also, firms with a higher IEO are more likely to be involved in inflow of technology processes than are their counterparts. Despite evidence of a link between innovation and export performance, there is a dearth of research examining how inward transfers of technology from other countries influence the development of capabilities and outward internationalization of firms. This research addresses this gap by using resource-based view of the firm, dynamic capabilities view, network theory, and the concept of entrepreneurial orientation, to develop an explanation of how inward transfers of foreign technology may influence the internationalization capability and export performance of firms. Hypotheses are tested in the context of horizontal transfers of foreign technology to SMEs located in Egypt. The research progressed in two stages. In the first stage, interviews with managers of firms having experience importing technology and with substantial export activity helped to identify and confirm relevant factors that comprise OIC. During the second stage, data on inflows of technology (IFT), IEO, OIC, and exports were collected from a sample of 214 SMEs by a survey. Research results identified capabilities that underlie the outward internationalization of SMEs, by developing an OIC scale. There are no measures for OIC in extant literature. Thus, this research contributes to the development of a valid and reliable measure of this construct. Findings support the hypothesis that IEO has a direct positive effect on export performance. The relationships between IEO and export performance is partially mediated by OIC. On the other hand, the relationship between inflows of technology and export performance is fully mediated by OIC, where this research found that IFT does not have a direct effect on export performance. The research results further suggest that the level of OIC development is mainly explained by IEO, but with some contribution from IFT. The research contributes to streams of literature in international business, international entrepreneurship and management of technology. In particular, it expands the understanding of linkages between inward internationalization (inward flow of technology) and outward internationalization (export activities). The linkage between inward and outward internationalization processes received limited attention in the literature, and such research is rarer still in the context of SMEs in developing economies. The research additionally investigates the influence of a 'firm's strategic orientation (IEO) on export performance. While IEO is suggested to have a direct effect on export performance, IEO is also suggested to be an antecedent of OIC, which in turn affects export performance. Studying the mediating effect of OIC contributes to clarifying the conflicting findings of previous studies that examined the impact of entrepreneurial behaviour on international performance. The results provide owners/managers of SMEs with guidance on how to lever technology transfers by building related capabilities. The research also provides SMEs with guidance on how to measure and assess their OIC, and understand how such capability can be built or enhanced. The results additionally clarify the role of a firm's strategic orientation (IEO) in the configuration of resources and the creation of capabilities. Finally, the research helps policy-makers structure export-support polices that explicitly take advantage of opportunities presented by technology imports.

University of Macau / Faculty of Science and Technology / Department of Computer and Information Science

<p>This dissertation investigates the economic behavior of families in developing settings. Utilizing uniquely rich, longitudinal survey data from Indonesia, it demonstrates the complexity of market environments facing rural households, as well as the importance of extended family networks in determining the health and well-being of young children. These essays serve as an illustration of advances in development economics that are possible when fundamental models are revisited and examined with new longitudinal data. The results of these exercises are important not only for updating economic models of behavior, but for what they reveal about the complexities of decision making, and for the effective design and evaluation of development policy around the world.</p> / Dissertation

Thesis (M.A.)--Naval Postgraduate School, 2003. / Title from title screen (viewed Aug. 4, 2004). "December 2003." Also issued in paper format.

Thesis (M.A. in National Security Affairs)--Naval Postgraduate School, December 2003. / Thesis advisor(s): Harold Trinkunas, Robert Looney. Includes bibliographical references (p. 63-66). Also available online.

Thesis (MTech. degree in Intelligent Industrial Systems.)--Tshwane University of Technology, 2010. / It has been a problem with various transport authorities within South Africa, that oversee the implementation of public transport services, that they do not know where public transport routes operate, or where they should operate. One technology that provides a solution to multiple problems within public transport is that of electronic fare collection. The contactless payment media as part of the banking industry have since caught up with the transport industry. The purpose of this research report is to identify a possible convergence point between the fare and payment media technologies, and to propose any additions required to facilitate transactions in the public transport industry.

The present paper explores the effects player transfers have on share price for publicly traded football clubs in Europe. The study utilizes two samples: one English sample from 1997—2004, and another more contemporary European sample from 2007—2014. Preliminary analysis assesses share price links with team performance, financial variables, and two STOXX indices. Further analysis includes 12 event studies testing for abnormal returns resulting from player transfers. Of these 12 event studies, half of the transfers yield abnormal returns. Though results varied, there remains ample evidence from this paper for academics to further study the topic of player news and share prices for publicly traded football clubs.

The definition of Mind's Eye is the visual memory or the imagination: the human ability for visualization, for the experiencing of visual or mental imagery. The thesis paper Mind'sEye is an exhibition support paper outlining a series of paintings, photographs, and image transfers developed after a month long course in New York City with a Women and Gender studies class. The thesis discusses topics relating to art history, place, time, isolation and alienation, as well as the experience of being immersed in a large metropolitan city.