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Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises [full text
Multinational entities Tax authorities Tax evasion Transfer prices
2016/1/26
In this paper we analyze possible source of tax evasion in the multinational entity (hereinafter “MNE”). We show that the tax obligation of the whole MNE depends on the ownership structure of companie...
Dynamic Model Pooling Methodology for Improving Aberration Detection Algorithms
algorithm syndromic surveillance health
2014/11/11
Syndromic surveillance is defined generally as the collection and statistical analysis of data which are believed to be leading indicators for the presence of deleterious activities developing within ...
Dynamic Model Pooling Methodology for Improving Aberration Detection Algorithms
Dynamic Model Pooling Methodology Aberration Detection Algorithms
2014/10/21
Syndromic surveillance is defined generally as the collection and statistical analysis of data which are believed to be leading indicators for the presence of deleterious activities developing within ...
Interest Rate Manipulation Detection using Time Series Clustering Approach
Interest Rate Manipulation Detection Series Clustering Approach
2012/9/14
The Interbank Offered Rate is a vital benchmark interest rate in the financial markets of every country to which financial contracts are tied. In the light of the recent LIBOR manipulation incident, t...
Mathematical Definition, Mapping, and Detection of (Anti)Fragility
Mathematical Definition Mapping Detection
2012/9/14
We provide a mathematical definition of fragility and antifragility as negative or positive sensitivity to a semi - measure of dispersion and volatility (a variant of neg...
The Changing Responsibilities of Auditors in Detection and Prevention of Business Frauds within a Challenging Environment in Nigeria
auditor fraud risk prevention management motives
2011/6/1
The cost of fraud to business is enormous; everyone is victimized by high product cost and lower corporate profits.
Detection on Resources Consumption Drag of Urbanization in China
Urbanization Rresources Consumption Drag Economic Growth Model Urbanization Relation Model
2013/3/11
A unique model of resources consumption drag of urbanization is developed by employing the neo-classical production model and the urbanization relation model. By using this model, it is viable to esti...
Hidden Regular Variation: Detection and Estimation
Hidden Regular Variation Detection Estimation
2010/10/18
Hidden regular variation defines a subfamily of distributions satisfying multivariate regular variation on $\mathbb{E} = [0, \infty]^d \backslash \{(0,0, ..., 0) \} $ and models another regular varia...
Granger causality in risk and detection of extreme risk spillover between financial markets
Cross-spectrum Extreme downside risk Financial contagion Granger causality in risk Nonlinear time series Risk management Value at Risk
2011/4/2
Controlling and monitoring extreme downside market risk are important for financial risk management and portfolio/investment diversification.
Granger Causality in Risk and Detection of Extreme Risk Spillover Between Financial Markets
Cross-spectrum Extreme downside risk Financial contagion Granger causality in risk Nonlinear time series Risk management Value at Risk
2011/4/6
Controlling and monitoring extreme downside market risk is important for financial risk management and portfolio/investment diversification. In this paper, we introduce a new concept of Granger causal...