U sklopu poslijediplomskog Seminara za matematičko programiranje i teoriju
igara te Seminara za teorijsko računarstvo u četvrtak 02. listopada 2014.
predavanje će održati Yongjun Li (School of Management, University of
Science and Technology of China, Hefei). Predavanje nosi naslov:

"Multinational firm's cost allocation based on the arm's length principle
and a Nash game".

Početak predavanja je u 12:15h u dvorani 37 na Ekonomskom fakultetu Zagreb.

Sažetak: In multinational firms, there are always a number of costs which
should be covered by its sub-firms. These costs could be advertisements and
expenses of information system construction and maintenance. How to allocate
these costs is very important, because it affects the total net profits of
the multinational firms, its sub-firms as well as the tax revenues of
nations these sub-firms locate in. In this paper, we first obtain a cost
allocation set based on the arm's length principle which is a common
guideline in transfer pricing. An interesting finding is that such the
allocation set equals to the traditional proportional sharing approach in
one dimension case. In the multi-dimension case, we propose a Nash-game
based approach to allocate this kind of cost and prove it converges to a
Nash equilibrium. Finally, the proposed approach has been applied to a real
data of a fortune 500 multinational firm.

Pozivaju se članovi oba seminara kao i ostali zainteresirani da prisustvuju
ovom predavanju.

                      Robert Manger.