Results 61 to 70 of about 221,566 (370)

How Does Law Affect Finance? An Empirical Examination of Tunneling in an Emerging Market [PDF]

, 2005
This paper documents that law affects finance in emerging markets through the methods used by controlling shareholders to “tunnel” wealth out of the firm.
Conrad S. Ciccotello, Stanley B. Gyoshev, Vladimir Atanasov   +2 more
core   +2 more sources

C2α‐carbanion‐protonating glutamate discloses tradeoffs between substrate accommodation and reaction rate in actinobacterial 2‐hydroxyacyl‐CoA lyase

FEBS Open Bio, EarlyView.
Enzymes of the 2‐hydroxyacyl‐CoA lyase group catalyze the condensation of formyl‐CoA with aldehydes or ketones. Thus, by structural adaptation of active sites, practically any pharmaceutically and industrially important 2‐hydroxyacid could be biotechnologically synthesized. Combining crystal structure analysis, active site mutations and kinetic assays,
Michael Zahn, Barbara Seroka, Ryszard Lazny, Zenon Lotowski, Thore Rohwerder   +4 more
wiley   +1 more source

Transfer Pricing and Controlled Transactions in Connection with Earnings Management and Tax Avoidance

SHS Web of Conferences, 2021
Research background: The way of pricing intra-group transactions (controlled transactions in the terms of transfer pricing) should be in line with the arm´s length principle, whether we consider nationally or transnationally related business entities. If
K. Kramarova
semanticscholar   +1 more source

Optimized transfer-pricing model for Asia Pacific [PDF]

, 2011
Thesis (M. Eng. in Logistics)--Massachusetts Institute of Technology, Engineering Systems Division, 2011.Cataloged from PDF version of thesis.Includes bibliographical references (p.
Liang, Kelly (Kelly JieRu)
core  

Transfer pricing: strategies, practices, and tax minimization [PDF]

, 2016
Using a survey of tax executives from multinational corporations, we document that some firms set their transfer pricing strategy to minimize tax payments, but more firms focus on tax compliance. We estimate that a firm focusing on minimizing taxes has a
Armstrong, Armstrong, Baldenius, Beck, Beuselinck, Blouin, Blumenthal, Blumenthal, Chen, Clausing, Clausing, Collins, Cook, De Simone, Dhaliwal, Dharmapala, Donohoe, Dyreng, Elliott, Gordon, Graham, Graham, Graham, Graham, Gravelle, Grubert, Hanlon, Harris, Hassett, Higgins, Hines, Hines, Hirshleifer, Hoopes, Huizinga, Jacob, Klassen, Klassen, Klassen, Law, Lisowsky, Mellor, Mills, Mills, Mills, Mills, OECD, Oppenheim, Ossi, Robinson, Scholes, Shackelford, Slemrod, Slemrod, Wallace   +54 more
core   +1 more source

Neighborhood Socioeconomic Status and Short‐Term Functional Outcomes in Systemic Lupus Erythematosus

Arthritis Care &Research, Accepted Article.
Objective Individuals with SLE can accumulate functional status (FS) impairment. We evaluated the association between neighborhood socioeconomic disadvantage, as measured by the area deprivation index (ADI), and FS in a national SLE sample. Methods Data were derived from RISE, a national electronic health record‐based registry.
Baljeet Rai, Jessica Fitzpatrick, Jing Li, Eric Roberts, Patricia Katz, Laura Plantinga, Gabriela Schmajuk, Jinoos Yazdany   +7 more
wiley   +1 more source

An analysis of tax avoidance of family companies in Indonesia

JPPI (Jurnal Penelitian Pendidikan Indonesia), 2023
Taxes have an important role in building a country's economy. Therefore, as good citizens, we must pay taxes according to the regulations set by the government.
Dedi Rusdi, Edy Suprianto, Zaenal Alim Adiwijaya   +2 more
doaj   +1 more source

TRANSAKSI DENGAN PIHAK BERELASI DAN PRAKTIK TRANSFER PRICING DI INDONESIA

Jurnal Pajak dan Keuangan Negara (PKN), 2021
This study aims to review transactions conducted by multinational companies operating in Indonesia related to transfer pricing activities. This study uses qualitative methods using two approaches, content analysis, and interviews.
Raymondo Sitanggang, Amrie Firmansyah
semanticscholar   +1 more source

An application of the option-pricing model to the valuation of football player in the ‘Serie A League’ [PDF]

, 2018
Football is perhaps the most popular sport in the world. The market of football players is one of the most popular factors of the sport that makes the fans dream of each team which increases the interest around the sport.
Coluccia Daniela, Fontana Stefano, Solimene Silvia   +2 more
core   +1 more source

A Compact Spin‐Coated Graphene UWB Antenna for Breast Tumor Detection

Advanced Engineering Materials, EarlyView.
A compact, spin‐coated graphene ultra‐wideband patch antenna designed for breast tumor detection, capable of distinguishing between malignant and benign tumors. This innovative antenna can serve as an effective initial screening tool, particularly in resource‐limited settings such as rural areas, where access to advanced medical equipment like MRI and ...
Raja Rashidul Hasan, Shuvra Saha, Sumit Hassan Eshan, Rinku Basak, Md. Nahian Al Subri Ivan, Ahmed Murtuza Saleque, Raja Tariqul Hasan Tusher, Sadia Zabin, Md. Abdur Rahman, Yuen Hong Tsang   +9 more
wiley   +1 more source