This article explores the rationale for Ireland’s introduction of transfer pricing legislation in 2010. For most multinational corporations, tax planning involves structuring the business in a way that justifi es the ...

Ireland was recently found not to have fully implemented Directive 85/337 on the assessment of the effects of certain public and private projects on the environment (the EIA Directive) and Directive 2003/35 (the Århus ...

If property rights are “the Cinderella of the fundamental rights provisions of the Irish Constitution,” copyright may be its glass slipper, seeking its proper owner. The underlying rationale for copyright in Irish law is ...

This paper analyses a previously unexamined but nonetheless important facet of modern society the nature and impact of the relationship between in-house tax professionals in large multinational organizations, and the ...

This paper applies concepts from bounded rationality theory to develop an integrative model to understand how pension scheme structure and pension scheme communication impact pension participation and contribution rates ...

Complex systems inspired analysis suggests a hypothesis that financial meltdowns are abrupt critical transitions that occur when the system reaches a tipping point. Theoretical and empirical studies on climatic and ecological ...

This study examines the effects that Contracts for Difference (CFDs) have had on theAustralian equity market, either as an accelerant for mispricing, or as a source of increased marketfunctionality through the addition of ...

This article explores the use of company culture as a means of management control. It reports research conducted in a consultancy that aimed to secure loyalty from its employees through a conscious policy of organised play ...

This study uses control theory as a lens to examine the use of control in agile information systems development (ISD) projects, specifically within software project teams that use agile methodologies. Traditionally, ...

Hypermedia systems development is, in many regards, different from ¿conventional¿ systems development, chief amongst these differences being its multidisciplinary nature. Foremost amongst the roles in hypermedia development ...