We use a Principal-Agent framework to evaluate the economic impacts of imposing a tax on insurance payment in presence of moral hazard using a Gamma conditional distribution of losses. Our results show that any tax paid by the insured would the lower his effort to prevent loss, hence increasing insurance payments and decreasing pro ts. This result is reinforced as the insured becomes more risk ...

Transfer pricing (TP) is usually used by multinational companies (MNCs) to minimize corporate tax liabilities, using affiliates. This practice involves consultants optimizing transfer without violating the regulation. Tax contribute supervising make transparent documentation and policies. qualitative research explores consultant perspective on companies’ optimization behaviour planned theory. D...

The primary purpose of the present study was to identify motivational profiles of adolescent athletes using cluster analysis in non-Western culture. A second purpose was to examine relationships between physical self-perception differences of adolescent athletes and motivational profiles. One hundred and thirty six male (Mage = 17.46, SD = 1.25 years) and 80 female adolescent athletes (Mage = 1...

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference be...

the purpose of this study was to determine evaluation of clean air from viewpoint of tile industry personnel at two pressing workplaces, in order to utilize the results for economic policy making of air pollution control. total dust was measured on the basis of niosh method 0500, showing dust concentration of 59.26 ±15.81 mg/m3 and 32.16 ±9.85 mg/m3 in the mentioned workplaces. the value of cle...

Composition, change and complexity have attracted ev- eryone’s attention towards Self-Adaptive systems. These systems, inspired by the human body, are capable of adapting to changes in the inner and outer environment. The main objective of this study is to achieve a more con- venient availability for e-banking services in the payment switch, using self-healing systems and focusing on the failur...

This paper presents an analysis of innovations in the biometrics market, which have started to play a very important role personal identification and systems. The aim study was analyze current customs opinions regarding payment methods, as well identify threats opportunities for new biometric solutions this area. First, history market is presented. Acceptance patterns technologies are explored ...