Results 71 to 80 of about 14,162 (198)
TAXATION OF INTELLECTUAL PROPERTY IN ROMANIA. A QUALITATIVE ANALYSIS OF TAXPAYERS’ EXPERIENCES WITH THE FISCAL REGIME [PDF]
Global Economic ObserverThe taxation of income derived from intellectual property rights currently constitutes both a fiscal challenge for authorities and a major area of interest for Romanian taxpayers, as well.
CRISTINA NICOLAU +1 more
doaj
European Research on Management and Business EconomicsTo combat firms exploiting transfer pricing as a tool for tax avoidance, the Organisation for Economic Co-operation and Development (OECD) introduced the Base Erosion and Profit Shifting Action 13 (BEPS 13), enhancing tax transparency and the exchange of
Annelies Roggeman +2 more
doaj +1 more source
PLoS ONEThis study investigated the virulence potential and antibiotic susceptibility analysis of non-O157 Shiga toxin-producing Escherichia coli (STEC) serogroups, which are significant cause of food borne diseases. A study collected 800 samples of dairy bovine
Safir Ullah +6 more
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5086-h32 alüminyum alaşımında kaynaklama parametrelerine sıcak çatlama hassasiyetinin mvt metodu ile belirlenmesi [PDF]
, 2005 Hot cracking is a serious problem that encounters during welding of aluminium-magnesium alloys. In the present study, solidification and liquation type of hot cracks in weld metal and the heat-affected zones of 5086-H32 aluminium alloy were investigated ...
Batıgün, Caner
core
Big data in tax enforcement and corporate risk-taking: Evidence from China
International Review of Economics & FinanceThis study uses the “Golden Tax Project III” as a quasi-natural experiment and employs a difference-in-differences (DID) model to examine how big data in tax enforcement (BDTE) affects corporate risk-taking.
Gaoya Song, Yu Wang
doaj +1 more source
BMC Genetics, 2018 Background The Hessian fly response genes, Hfr-1 and Hfr-2, have been reported to be significantly induced in a Hessian fly attack. Nothing is known about the allelic variants of these two genes in susceptible (S) and resistant (R) wheat cultivars ...
Mui-Keng Tan +6 more
doaj +1 more source
Evaluación de una política de sustitución de energías fósiles para reducir las emisiones de carbono
El Trimestre Económico, 2017 Background: The energy reform from 2008 promotes the generation and use of renewable energy. Methods: The aim of this work is to evaluate the effectiveness of an environmental policy which promotes the replacement of fossil fuels ...
Héctor Bravo Pérez +3 more
doaj
Borsa Istanbul Review, 2019 This study examines the moderating effect of the board of directors in the relationship between tax planning and firm value. Focusing on a sample of 105 European firms during the period 2005–2012, we found a positive relationship between tax planning and
Ftouhi Khaoula, Dabboussi Moez
doaj +1 more source
Journal of Advanced Mechanical Design, Systems, and Manufacturing, 2018 Friction stir blind riveting (FSBR) is a new joining method which eliminates the need to predrill a hole for rivet insertion. A new one-sided mechanical joining process, friction stir blind riveting (FSBR) was developed to form lap-shear joints for ...
Thandiyappan BOTHIRAJ +1 more
doaj +1 more source
Truncated Chicken Interleukin-1β with Increased Biologic Activity [PDF]
, 2003 Chicken interleukin-1β (ChIL-1β) is synthesized as a precursor molecule that unlike its mammalian counterpart, lacks a typical caspase-1 cleavage site. Therefore, it was unclear if proteolytic cleavage of ChIL-1β can occur and if cleavage might modulate ...
Erno Duda +10 more
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