Results 21 to 30 of about 2,598,020 (297)

Public-sector organizations and the dynamics of public cash: evidence from data on public transactions [PDF]

open access: yesThe European Journal of Comparative Economics
We investigate interlinkages among public-sector organizations by studying the dynamics of public cash. Analyzing a comprehensive database of public-cash transactions in Slovenia, we construct weekly time series of cash sums disbursed by direct budget ...
Peter Grajzl, Barbara Mörec
doaj   +1 more source

Methods of Controlled Transactions and the Behavior of Companies According to the Public and Tax Policy

open access: yesECONOMICS, 2018
This paper aims to the analysis of the most common methods of controlled transactions, and the interpretation of the arm’s length principle under the view of the tax income comparison between countries with high and low tax rates.
Challoumis Constantinos
doaj   +1 more source

Blockchain Based Transaction System with Fungible and Non-Fungible Tokens for a Community-Based Energy Infrastructure

open access: yesSensors, 2021
Renewable energy microgeneration is rising leading to creation of prosumer communities making it possible to extract value from surplus energy and usage flexibility.
Nikita Karandikar   +2 more
doaj   +1 more source

Transfer Pricing Methods for Services and the Policy of Fixed Length Principle

open access: yesEconomics and Business, 2019
The paper deals with the methods used by companies for controlled transactions in services. The author performs an analysis of the ways a company that takes part in controlled transactions of transfer pricing can tackle tax issues using an adequate tax ...
Challoumis Constantinos
doaj   +1 more source

Corporate Transparency And Impact of Investor Sentiment on Stock Prices [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2018
This study is aimed to examine the effects of corporate transparency (measured by some proxies including accruals-based earnings management, audit opinions, the quality of audit firms, state ownership and the related party transactions) on the investors'
javad shekarkhah   +2 more
doaj   +1 more source

Blockchain Technology Secures Robot Swarms: A Comparison of Consensus Protocols and Their Resilience to Byzantine Robots

open access: yesFrontiers in Robotics and AI, 2020
Consensus achievement is a crucial capability for robot swarms, for example, for path selection, spatial aggregation, or collective sensing. However, the presence of malfunctioning and malicious robots (Byzantine robots) can make it impossible to achieve
Volker Strobel   +3 more
doaj   +1 more source

The Demonetization of Gold: Transactions and the Change in Control [PDF]

open access: yesSSRN Electronic Journal, 2011
The authors consider three one-period models of money lending. The first model represents a two-perishable-good economy before gold demonetization: it has gold as money, no central bank, but has individuals who act as money lenders. The second model considers the effects of demonetization of gold by replacing the transaction use of gold with paper ...
Thomas Quint, Martin Shubik
openaire   +2 more sources

Transactions, issue #40

open access: yes, 1993
Content: "Rain or Shine, Solar's Fine in Hilo," "Report Focuses on Energy Initiatives," "News Briefs," "Aloha and Welcome, New Readers!" "Datebook," "How New Policy, Taxes May Hit Hawaii,
Transactions
core   +2 more sources

ACCOUNTING OF CONTROLLED TRANSACTIONS

open access: yesHerald of Kyiv National University of Trade and Economics, 2022
Introduction. In the context of economic globalization, the role of international groups of companies (MNE Group). States are improving tax control over the payment of MNE Groups’ taxes, in particular, much attention is given to the rules of transfer pricing (TP).
openaire   +1 more source

Analysis of the velocities of escaped savings with that of financial liquidity [PDF]

open access: yesEkonomski Signali, 2018
This paper analyzes the impact factors of financial liquidity and of escaped savings of the economy. These two elements are important for the economy as determine its robustness.
Challoumis Constantinos
doaj  

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