Manatement Accounting techniques

Working individually, you are required to answer the following question; Identify and explain the principal techniques of transfer pricing, and comment on likely developments in transfer pricing in an era of globalisation. Note that this topic will NOT be taught in class, nor will it appear in the MAIN exam diet (it’s a possibility for the resit). You MUST sustain your text with evidence from published academic articles. It will be insufficient for you to rely on textbooks alone. Length and submission details: The essay should not exceed 2,500 words including footnotes, tables, graphs and appendices (if any), but excluding front page, headings, references and bibliography. Reports exceeding the word limit will be penalised. You are required to include a word count. The essay should be word processed and printed on good quality paper. Handwritten, fax or e-mail submissions will not be accepted. The document should be written in minimum font 12 with 11⁄2-spacing and adequate margins. Graphs and tables (if any) should be clear and well explained. Poor presentation will be penalised. The coursework must be submitted by 12 noon on 28 February 2014 to turnitin and also a hard copy to the school. Please note that we will not be able to return the coursework, as they need to be kept for inspection by the external examiner and for Quality Assurance purposes. The examiners retain the right to refuse to mark or to apply mark penalties to work that is submitted after the published submission date, Details of these penalties are noted in the pages maintained by Senate. A list of references must be provided. With regard to the coursework, please note the following rules regarding plagiarism. The University’s degrees and other academic awards are given in recognition of the candidate’s personal achievement. Plagiarism is therefore considered as an act of academic fraudulence and as an offence against University discipline. Plagiarism is defined as the submission or presentation of work, in any form, which is not one’s own, without acknowledgement of the sources. With regard to essays, reports and dissertations, a simple rule dictates when it is necessary to acknowledge sources. If a student obtains information or ideas from an outside source, that source must be acknowledged. Another rule to follow is that any direct quotation must be placed in quotation marks, and the source immediately cited. When a candidate for a degree or other award uses the work of another person or persons without due acknowledgment: 1. The relevant Board of Examiners may impose a penalty in relation to the seriousness of the offence; 2. The relevant Board of Examiners may report the candidate to the Clerk of Senate, for action under the Code of Discipline, where there is prima facie evidence of an intention to deceive and where sanctions beyond those in (1) might be invoked. Please check the University statement on plagiarism on the web: [login to view URL] Guidance notes on Referencing GUIDANCE NOTES ON ESSAY WRITING USING ORIGINAL SOURCE MATERIAL Giving reference to the work of others When writing an essay, you will gather evidence relevant to the essay title. That evidence will include the opinions of others as published in academic and professional works. It is important that you indicate in the text the source of the information used. If you use ideas, hypotheses or opinions of other people, you need to indicate that these are not your own ideas, by clearly identifying the source. Consequently, references are required not only for quotes, but also for other information taken from specific sources. If you quote material from an article in your essay, one method of referencing (the Harvard system) is as follows: "The best strategy for survival for a large firm ... might be to increase its size". (Singh, 1971, p. 142). However, instead of using a direct quote, you may in the essay state: The best strategy for survival for a large firm might be to increase its size (Singh, 1971, p. 142). This is not your idea, and you need to state so clearly. You still need to identify the source, even if it is not a quote. During your reading, you will find authors discussing ideas from other persons' work. This may involve an interpretation of their ideas or results. Where possible, you should read the original work, as authors may misinterpret or misrepresent work of others. However, on occasions it may be too difficult to obtain the original source, and you may therefore want to refer to findings from an article which you have not read but which has been referred to in the work of another person. For example, Miller and O'Leary (1987) discussed research by Argyris (1952). If you want to refer to the idea generated by Argyris but you are unable to read the 1952 paper because of time constraints or lack of availability, you will need to explain how you obtained the information. There are several ways in which academic authors do this but one approach which you may find useful is: According to Miller and O'Leary (1987), it was held by Argyris (1952) that the mechanisation of accounting techniques was depersonalising organisational controls. By doing this you also protect yourself against any risk that Miller and O'Leary may have misunderstood what Argyris actually said. If you want to directly quote material from Argyris, as reproduced in Miller and O'Leary, one method of referencing is as follows: Accounting techniques "...have reached the ultimate state of dwelling within an electronic tube and emerging only to shake a mechanical finger at erring human beings". (Argyris, 1952, foreword, in Miller and O'Leary, 1987, p. 257). For undergraduate dissertation and essays, the bibliography should contain an alphabetical listing of the articles you have read. Thus, the bibliography should include Miller and O'Leary (1987), but not Argyris (1952). In the essays, we want you to develop your ideas and state your opinions. However, the work of other people will be essential to the development of your own thoughts and ideas. You need to identify what ideas of other people you have drawn upon, so that we can know how you have drawn upon these ideas in forming your own conclusions. Bibliography If you have referred to the work of other people, you need to give a full reference to the source in the bibliography. Examples of references from various sources are given below. (Underlining may be used as an alternative to italics). In the bibliography, the references will usually be ordered alphabetically. If there are two or more references by the same author(s) in the same year, add a, b, c, etc. on to the year (see newspaper article where author unknown below). If an article has been written by 3 or more authors, give the name of all authors in the bibliography. However, in the text, use the name of the first author, followed by et al. and the year of publication. For example, “Fama et al (1969) was the first application of event study methodology”. Specimen Bibliography: ASB, (1994), FRS 5: Reporting the Substance of Transactions, Accounting Standards Board. Economist, (1992a), "Mad Mergers in Europe", February 1, p. 18. Economist, (1992b), "Perrier Bottled", March 21, p. 107. Fairburn, J.A., (1990), "The Evolution of Merger Policy in Britain", in Fairburn, J.A., and Kay, J.A., (1990), Mergers & Merger Policy, Oxford University Press, pp. 193-230. Fairburn, J.A., and Kay, J.A., (1990), Mergers & Merger Policy, Oxford University Press. Fama, E.F., (1980), "Agency Problems and the Theory of the Firm", Journal of Political Economy, Vol. 88, No. 21, pp. 288-307. Fama, E.F., Fisher, L., Jensen, M.C., and Roll, R., (1969), "The Adjustment of Stock Prices to New Information", International Economic Review, Vol. 10, No. 1, February, pp. 1-21. Jonquieres, G.D., (1992), "Decline in Cross-Border Deals", Financial Times, January 10, Section II, p. 17. Reuters, (1996), "EC says no to `gentleman's agreement' with UEFA over Bosman", Internet Soccer Features, [login to view URL] [login to view URL]