Open Access. Powered by Scholars. Published by Universities.®
Social and Behavioral Sciences Commons™
Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 2 of 2
Full-Text Articles in Social and Behavioral Sciences
Using Multi-Source Data To Assess The Dynamics Of Socioeconomic Development In Africa, Xuantong Wang
Using Multi-Source Data To Assess The Dynamics Of Socioeconomic Development In Africa, Xuantong Wang
Electronic Theses and Dissertations
Frequent and rapid spatially explicit assessment of socioeconomic development is critical for achieving the Sustainable Development Goals (SDGs) at both national and global levels. In the past decades, scientists have proposed many methods for monitoring human activities on the Earth’s surface on various spatiotemporal scales using Defense Meteorological Satellite Program Operational Line System (DMSP-OLS) nighttime lights (NTL) data. However, the DMSP-OLS NTL data and the associated processing methods have limited their reliability and applicability for systematic measuring and mapping of socioeconomic development. This research utilizes Visible Infrared Imaging Radiometer Suite (VIIRS) NTL and the Isolation Forest (iForest) machine learning algorithm …
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 …