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Full-Text Articles in Physical Sciences and Mathematics
Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources And A Strategy For The Southern African Customs Union, Patrick Grant Mclennan
Tackling Tax Evasion: Transfer Price Manipulation, Extractive Natural Resources And A Strategy For The Southern African Customs Union, Patrick Grant Mclennan
Electronic Theses and Dissertations
An increase in the number of multinational enterprises (MNEs) has increased the attention on cross-border challenges, such as transfer price manipulation (TPM). TPM is a development issue - it undermines institutions as well as siphons money from government revenues that could be directed towards programs for human development. Pervasive corruption in the natural resource sector supports an environment where TPM can flourish. This paper develops a strategy for combating TPM within the countries of the Southern African Customs Union. It does this by 1) defining the terrain of illicit flows, both generally and specifically to the abuse of transfer pricing …
The Management Of Feral Pig Socio-Ecological Systems In Far North Queensland, Australia, Gabriela Shuster
The Management Of Feral Pig Socio-Ecological Systems In Far North Queensland, Australia, Gabriela Shuster
Antioch University Full-Text Dissertations & Theses
The development of management programs for socio-ecological systems that include multiple stakeholders is a complex process and requires careful evaluation and planning. This is particularly a challenge in the presence of intractable conflict. The feral pig (Sus scrofa) in Australia is part of one such socio-ecological system. There is a large and heterogeneous group of stakeholders interested in pig management. Pigs have diverse effects on wildlife and plant ecology, economic, health, and social sectors. This study used the feral pig management system as a vehicle to examine intractable conflict in socio-ecological systems. The purpose of the study was …