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Open Access
Article
Publication date: 31 December 2011

Shaif Jarallah and Yoshio Kanazaki

This research surveys the recent surge of empirical studies on transfer pricing manipulation by multinational enterprises (MNEs), tax-motivated transfer pricing, particularly from…

Abstract

This research surveys the recent surge of empirical studies on transfer pricing manipulation by multinational enterprises (MNEs), tax-motivated transfer pricing, particularly from the year 1990 to present. The review tackles transfer pricing income shifting behavior of MNEs from three different perspectives: taxation relationship with profitability, intrafirm trade, and foreign direct investment (FDI). There have been significant developments and contributions in this field, despite many limitations, mainly concerning the availability of micro-data in general, (specifically intrafirm trade data which allows capturing much of the heterogeneity which is dangling within inter-sectors), and the tax measurement issue. Yet, this area of study is still developing and promises more achievements.

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Journal of International Logistics and Trade, vol. 9 no. 2
Type: Research Article
ISSN: 1738-2122

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Content available
Article
Publication date: 1 April 2002

57

Abstract

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Foresight, vol. 4 no. 2
Type: Research Article
ISSN: 1463-6689

Open Access
Article
Publication date: 18 June 2019

Taknaz Alsadat Banihashemi, Jiangang Fei and Peggy Shu-Ling Chen

The implementation of reverse logistics (RL) as a strategic decision has gained significant attention amongst organisations due to its benefits to sustainable development. The…

28462

Abstract

Purpose

The implementation of reverse logistics (RL) as a strategic decision has gained significant attention amongst organisations due to its benefits to sustainable development. The purpose of this paper is to provide a comprehensive review of the literature to evaluate the performance of the RL process based on the three dimensions of sustainability including environmental, economic and social aspects.

Design/methodology/approach

Content analysis was adopted to collect and analyse the information.

Findings

The findings of this research show that most of the studies have focused on the performance evaluation of RL by considering the factors associated with economic and environmental performance. The social aspect of RL has been overlooked and requires investigation due to its contribution to positive social outcomes. In addition, no research has been conducted to assess the impact of each of the disposition options on the triple-bottom-line sustainability performance in one study.

Originality/value

Although RL can make a significant contribution to improving the sustainability performance of firms, little research has been undertaken on exploring the relationship between RL and sustainability performance. This paper provides practitioners, academics and researchers a broad and complete view of the relationship between RL and sustainability performance with suggestion for future research.

Details

Modern Supply Chain Research and Applications, vol. 1 no. 1
Type: Research Article
ISSN: 2631-3871

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Book part
Publication date: 31 July 2023

Michael Nizich

Abstract

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The Cybersecurity Workforce of Tomorrow
Type: Book
ISBN: 978-1-80382-918-0

Open Access
Article
Publication date: 12 December 2019

Ghada Ahmed Abdel Aziz

This paper aims to explore to what extent can the Saudi–US alliance endure, given the several challenges it has faced over the past decade. Using a conceptual framework from the…

3934

Abstract

Purpose

This paper aims to explore to what extent can the Saudi–US alliance endure, given the several challenges it has faced over the past decade. Using a conceptual framework from the alliance theory, the paper will trace the historical evolution of the alliance between the two countries, then will identify some of the challenges that have faced the alliance on both the regional and bilateral levels, and finally will assess the impact of these challenges on the resilience of the Saudi–US alliance.

Design/methodology/approach

This paper will use the alliance theory literature to analyze the challenges and the resilience of the Saudi–US relations.

Findings

The Saudi–US alliance has encountered several challenges in the past decade such as the Arab spring, the Iranian nuclear deal and the Civil War in Syria and Yemen. However, this alliance proved to be resilient, and the strategic partnership between the two countries managed to overcome these challenges.

Originality/value

The importance of this paper stems from the fact that the USA and the Saudi Arabia are two pivotal countries, and their relationship affects regional and international dynamics. The paper contributes to the literature on the Saudi–US bilateral relations as well as their views on recent regional issues such as the Arab Spring, the civil war in Yemen and Syria. Assessing the limits and potentials of the alliance between the two countries could also help us understand the future of regional developments in the Middle East.

Details

Review of Economics and Political Science, vol. 8 no. 3
Type: Research Article
ISSN: 2356-9980

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