Results 101 to 110 of about 156,718 (217)
Transatlantic Integration and Developed Countries Competitiveness Problems
Factors and possible consequences of transatlantic integration are elaborated in the article. An overview of the history of transatlantic cooperation is provided. The author highlights the paramount goal of Transatlantic Trade and Investment Partnership (
Alexey. A. Sidorov
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Company Tax Reform in Europe and its Effect on Collusive Behavior [PDF]
We study how harmonization of corporate tax systems affects the stability of international cartels. We show that tax base harmonization reinforces collusive agreements, while harmonization of corporate tax rates may destabilize or stabilize cartels.
Guttorm Schjelderup, Dirk Schindler
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Accounting Standards Harmonization [PDF]
Harmonization means that the differences in national accounting standards should be kept to the minimum. Harmonization accommodates the existence of alternative accounting rules or practices in different countries as long as they are in harmony with each
Mohsen Khoshtinat, N. O. Rahimian
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HARMONIZATION OF VOLUNTARY DISCLOSURE PRACTICES BY JAPANESE COMPANIES [PDF]
The costs and benefits of harmonization of international accounting and disclosure practices by firms is an important policy issue. This paper investigates the extent to which voluntary disclosure practices by Japanese firms have converged since the ...
W. Ron SIngleton, Steven Globerman
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8 pages. Contribution to the seminar "Supersymmetries and Quantum Symmetries" in honour of Prof. V.I.
openaire +2 more sources
Harrmonization refers to attempts to provide uniformity across diverse jurisdictions. The strengths and limitations of harmonization can be ascertained by examining the pitfalls and benefits associated with such trends.
Robert White (14752687)
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The article discusses the main tasks and directions of implementation of International financial reporting standards (IFRS); the issues of harmonization and convergence reporting; the relationship of IFRS and generally Accepted accounting principles (US ...
I. M. Dmitrieva
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There is an increasing desire to study neurodevelopmental disorders (NDDs) together to understand commonalities to develop generic health promotion strategies and improve clinical treatment.
Patrick G. McPhee +21 more
doaj +1 more source
Cost of Institutional Harmonization in the ENP Countries [PDF]
This paper analyzes the costs of (partial) institutional harmonization with the EU acquis which countries of the former USSR are expected to conduct under their Partnership and Cooperation Agreements with the EU and European Neighborhood Policy Action ...
Dimitrov Veliko
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Energy tax harmonization in EU: Time series and panel data evidence [PDF]
This paper searches statistical evidence of tax harmonization initiated and motivated by EU Commission since 1980. The purpose of energy tax harmonization is to reach more efficient use of energy among members and thereby to establish more competitive ...
Bilgili, Faik
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