<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-04-14T06:28:09Z</responseDate><request verb="GetRecord" identifier="oai:www.recercat.cat:10230/46278" metadataPrefix="marc">https://recercat.cat/oai/request</request><GetRecord><record><header><identifier>oai:recercat.cat:10230/46278</identifier><datestamp>2025-12-20T20:25:07Z</datestamp><setSpec>com_2072_6</setSpec><setSpec>col_2072_452954</setSpec></header><metadata><record xmlns="http://www.loc.gov/MARC21/slim" xmlns:dcterms="http://purl.org/dc/terms/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:doc="http://www.lyncode.com/xoai" xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd">
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      <subfield code="a">Yang, Jinyu</subfield>
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      <subfield code="a">García Pérez, María</subfield>
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      <subfield code="a">Bouzid, Nahid</subfield>
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      <subfield code="a">Madroñal Colomé, Nuria</subfield>
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      <subfield code="a">Master&amp;apos;s Degree in Accounting and Financial Management-Specialisation in International&#xd;
Finance and Accounting (UPF Barcelona School of Management). Curs 2019-2020</subfield>
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      <subfield code="a">Mentor: Llorenç Bagur</subfield>
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      <subfield code="a">The main purpose of this project is to take a closer look at the performance of the company&#xd;
Procter &amp;amp; Gamble and specifically the pink tax influence on one of their most recognised&#xd;
brands, Gillette. Our purpose will be to investigate, by analysing Gillette’s financial&#xd;
statements from the fiscal years 2018 and 2019, if the company would be capable of&#xd;
increasing their value without the use of the pink tax. We will do so by developing an analysis&#xd;
method through which we will elaborate different hypothesis that will help us learn the&#xd;
effects of costs and price changes on Gillette’s financial statements. This would allow other&#xd;
companies to put this methodology into practice by adapting the system to their particular&#xd;
circumstances. This will be critical for the development of this dissertation and our ambition&#xd;
to prove our target: abolishing the pink tax is good for business.</subfield>
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      <subfield code="a">Bye bye pink tax: The Gillette case study</subfield>
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