Editoria: Corruption and democracy

Editorial Introduction

Editoria: Corruption and democracy     

Transfers of Technology: A Basic Primer On Tax Considerations

The objective of this paper is to introduce managers of R&D operations to tax issues that must be considered when technology is transferred across international boundaries within the same company. The tax implications are often misunderstood or even overlooked in the technology transfer process. The paper explains how countries seek to tax their fair share of the income earned inside their borders. Since the amount of income earned depends on the price for technology paid by one part of a company to another, this transfer price is of keen interest to the tax authorities. To preserve their tax bases, therefore, countries establish rules to regulate the international transfer of goods and services, including technology, between related parties. This paper provides an overview of the economic principles underlying these rules, and illustrates their application with a series of examples.     

Parent-adolescent separation: The role of parental divorce

Previous research has identified Emotional Separation and Personal Control as two sets of home leaving indicators that are associated, respectively with relatively troubled and relatively untroubled parent-adolescent separation. As expected, among late adolescent males, parental divorce was highly related to endorsement of Emotional Separation as an important composite indicator of having left home. For females, being a firstborn was associated with endorsing Personal Control as an important composite indicator of home-leaving. Findings were interpreted as supporting previous research which has indicated that males experience more adjustment problems after parental divorce than females.Received Ph.D. from Michigan State University. Current research interests are parent-adolescent separation and perceptions of loneliness.Received Ph.D. from Michigan State University. Current research interests are adolescent-parent separation and evaluation research.