Results 111 to 120 of about 221,566 (370)
Nominal, Barometer Riset Akuntansi dan ManajemenThis study aims to examine and analyze the influence of transfer pricing, capital intensity, audit committee, and profitability on tax avoidance in multinational mining companies. The research method employed is quantitative research. The data source for
Nurul Hidayah, Dewi Ayu Puspita
semanticscholar +1 more source
Securitization of Longevity and Mortality Risk [PDF]
This paper deals with Alternative Risk Transfer (ART) through the securitization of longevity and mortality risks in pension plans and commercial life insurance. Various types of such mortality-linked securities are described (e.g., CATM bonds, longevity
Tomas Cipra
core
Механизм трансфертного ценообразования в Украине как инструмент контроля за операциями между связанными лицами [PDF]
, 2016 В статті досліджено проблеми трансфертного ціноутворення в Україні як інструменту мінімізації бази оподаткування податком на прибуток підприємств. Проведено аналіз історико-економічних засад формування трансфертних цін.
Гречко, А. В.
core
Advanced Materials Interfaces, EarlyView.Perfluorooctanoic acid (PFOA), ab initio molecular dynamics (AIMD), density functional theory (DFT), Dolomite (DL), metal‐organic frameworks (MOFs), calcined modified dolomite (CDL), zero‐point of charge (PZC), metal‐organic frameworks (MOFs), Fourier transform infrared (FTIR), X‐ray diffraction (XRD), scanning electron microscopy (SEM ...
Yating Yang +8 more
wiley +1 more source
Multinational Firms' Heterogeneity in Tax Responsiveness: the Role of Transfer Pricing [PDF]
In this paper we show that the ability of multinational firms to manipulate transfer prices affects the tax sensitivity of foreign direct investment (FDI).
Céline Azémar, Paolo Gregory Corcos
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Photocatalytic Water Splitting on the Lunar Surface: Prospects for In Situ Resource Utilization
Advanced Materials Interfaces, EarlyView.Water has been found in craters on the moon nearby locations which are illuminated >80% of the time. Photocatalysis uses energy from sunlight to drive chemical reactions such as water splitting to produce oxygen and hydrogen. It is a scalable technology that requires lighter equipment and utilizes resources available on the moon. ABSTRACT The discovery
Ranjani Kalyan +6 more
wiley +1 more source
ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING [PDF]
Annals of the University of Petrosani: Economics, 2011 The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin.
TÜNDE VERES
doaj
Optimal Cordon-Based Congestion Pricing Considering Feasible Cordons and Congestion Transfer
IEEE Access, 2019 As one of the most effective traffic demand management measures, cordon-based congestion pricing can alleviate recurrent traffic congestion. Existing methods of determining the toll cordon require an excessive investigation and calculation, and the model
Qing-Yu Luo +3 more
doaj +1 more source
South Asian Research Journal of Humanities and Social SciencesThe research objective is to test and analyze the influence of profitability, leverage and transfer pricing on tax avoidance with an empirical study of mining sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period.
Langen Anggiyanti, Feber Sormin
semanticscholar +1 more source
Advanced Materials Technologies, EarlyView.The article overviews past and current efforts on caloric materials and systems, highlighting the contributions of Ames National Laboratory to the field. Solid‐state caloric heat pumping is an innovative method that can be implemented in a wide range of cooling and heating applications.
Agata Czernuszewicz +5 more
wiley +1 more source