The Impact of Transfer Pricing on the Company’s Image. Implications in Audit Work [PDF]
In an economy strongly marked by globalisation, transfer pricing is at the top of the agenda of taxpayers, tax authorities and regulatory bodies, with its influence manifested primarily in the fiscal area, respectively in the correct determination and ...
Mihai LUPU +2 more
doaj +1 more source
CONSIDERATIONS REGARDING THE PERFORMANCE OF GROUPS OF COMPANIES [PDF]
Groups of companies represent a poignant reality of the economy of the most recent the decades, and their importance is proved by the expansion of the grouping phenomenon, the economic power they have at international/national level, as well as by the ...
Mariana BANUTA, Mihaela GADOIU
doaj
In this article, the author examines to what extent insolvency practitioners and courts involved in insolvency proceedings concerning groups of companies, when engaging in cross-border communication, cooperation and coordination under the EU Insolvency ...
Sid Pepels
doaj +1 more source
The role of strategic groups in understanding strategic human resource management [PDF]
Purpose – This article explores how understanding the challenges faced by companies’ attempts to create competitive advantage through their human resources and HRM practices can be enhanced by insights into the concept of strategic groups within ...
Roper, Angela +2 more
core +1 more source
Environmental analysis in bankruptcy diagnosing (the case of construction companies) [PDF]
The instability of the economic situation, combined with the systematically important nature of the construction industry, attracts attention to the financial viability of construction companies constituting the basis for the successful implementation of
Guzikova Liudmila +2 more
doaj +1 more source
Integrated Group of Companies as Subject of Public Policy by the Case of JSC «Gazprom-Media Holding»
The author focuses on the consideration of the concept of integrated groups of companies by J. Pappe as an analytical tool for studying subjects of corporate interests and mechanisms of corporate representation in the political space of modern Russia. In
A. E. Kostin
doaj +1 more source
Understanding the perception of very small software companies towards the adoption of process standards [PDF]
This paper is concerned with understanding the issues that affect the adoption of software process standards by Very Small Entities (VSEs), there needs from process standards and there willingness to engage with the new ISO/IEC 29110 standard in ...
O'Connor, Rory +9 more
core +1 more source
The article is focused on a relevant issue of minimizing tax risks in companies with complex structures (holdings, groups of companies). There is a view offered on various situations where such risks are not impossible, and there are also ideas expressed
Natalia P. Adintsova
doaj
A NEW APPROACH IN CROSS BORDER CASES - REGULATION (EU) NO 2015/848 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL OF 20 MAY 2015 ON INSOLVENCY PROCEEDINGS (RECAST)? [PDF]
Following numerous attempts to recast Regulation (EC) No 1346/2000 on insolvency proceedings, the appearance of EU Regulation 2015/848 (recast) aims to solve the problems encountered in practice regarding rules establishing international jurisdiction in ...
Gabriela FIERBINŢEANU, Vasile NEMEŞ
doaj
Technical efficiency of Serbian dairy processing industry [PDF]
Serbian dairy processing sector is passing through significant structural changes in last couple decades. Concentration, vertical coordination and integration become a main characteristics. The main goal of the paper is to explore technical efficiency of
Popović Rade, Panić Dalibor
doaj +3 more sources

