Stable shareholdings and Japan's bubble economy: an historical overview

Article Abstract:

The assertion that Japanese industrial groups use their shareholdings to counteract the damaging effects of certain external developments was tested. This analysis focused on the changes in stable shareholdings in the late 1980s and early 1990s, during which the economic situation in Japan was strongly driven by a speculatory property and share market frenzy, referred to as the bubble economy. In particular, it examined the stability of the 10 biggest shareholders of 134 major companies in six industrial groups. Findings revealed that these companies indeed employed their networks of stable shareholdings to respond to the risks posed by the bubble economy on the group company governance structures. Implications are discussed.

Research, Economic aspects, Japan, Stockholders, Industrial organization

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A Canadian Tax Overview of Transfer Pricing

Article Abstract:

Transfer, or intercompany, pricing is the transfer of goods between parts of the same company. The free market does not necessarily determine these prices. Revenue Canada is concerned because there is the potential to shift income to a lesser taxed country. Legislation is slightly ambiguous in trying to determine fair market value and reasonableness. Incorrect pricing may lead to a substantial loss of revenue. It is likely that more guidelines will be forthcoming.

Canada, Taxation, Prices and rates, Pricing

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Bargain pricing

Article Abstract:

Negotiators in collective bargaining with trade unions should learn how to accurately cost out the recommendations included in the collective agreement. Costing out involves the calculation of the net financial impact of different negotiating suggestions proffered by both union and employer representatives. This cost can be computed in terms of total annual cost, cost per employee per year, percentage of payroll, cents per hour and cost per hour.

Methods, Accounting and auditing, Collective bargaining, Collective labor agreements, Collective labour agreements

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