Good practice for transfer pricing in selected OECD countries

Transfer Pricing Rules , OECD Guidelines ,

We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, and consumers’ utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries. Firms can either become multinationals, i.e., they serve the foreign market through a fully controlled affiliate; or they can become exporters, i.e., they serve...

Indicator Models of Real Gdp Growth in Selected Oecd Countries

A systematic review of medical practice variation in OECD countries.

BACKGROUND Major variations in medical practice have been documented internationally. Variations raise questions about the quality, equity, and efficiency of resource allocation and use, and have important implications for health care and health policy. OBJECTIVE To perform a systematic review of the peer-reviewed literature on medical practice variations in OECD countries. METHODS We searc...

Good Practice in CNN Feature Transfer

The objective of this paper is the effective transfer of the Convolutional Neural Network (CNN) feature in image search and classification. Systematically, we study three facts in CNN transfer. 1) We demonstrate the advantage of using images with a properly large size as input to CNN instead of the conventionally resized one. 2) We benchmark the performance of different CNN layers improved by a...

Impact of Good Governance Quality and Income upon Happiness in Selected Countries

The change of theoretical base in the area of welfare economy and due to economic evolution along time, in recent decades happiness has been considered as an important index for measuring welfare in individual and social levels along with other initial proxies such as wealth, consumption, gross domestic production. This particularly has attracted many economists attention such that they investi...