Results 71 to 80 of about 221,566 (370)
Advanced Engineering Materials, EarlyView.This article presents the design, modeling, and characterization of air‐pressure–actuated programmable vibroacoustic metamaterials (PVAMM). The study focuses on leveraging air pressure to dynamically tune resonance frequencies for effective noise attenuation.
William Kaal +2 more
wiley +1 more source
CSR, tax and development [PDF]
, 2013 This article explores and critically examines the connections between tax and development on the one hand and tax and corporate social responsibility (CSR) on the other.
Jenkins, Rhys, Newell, P.
core +1 more source
Advanced Engineering Materials, EarlyView.The presented study focuses on the fracture behaviour of carbon‐bonded magnesia MgO–C refractories, where environmentally friendly fructose, collagen and lignin serve as temporary binding agents. The partial substitution of the source material with recycled MgO–C reduces the fracture resistance, which can be counteracted by the additional introduction ...
Marc Neumann +6 more
wiley +1 more source
Amendments to transfer pricing regulations since 2019 – selected issues
Acta Iuris Stetinensis, 2019 The aim of this paper is to describe the changes in the law that have taken place in the area of transfer pricing regulations starting 1 January 2019. First, the essence of the legal structure of transfer prices is presented.
Miłosz Kłosowiak
doaj +1 more source
Price as Underestimated Parameter of the System of Providing Economic Security in the Country
Вестник Российского экономического университета имени Г. В. Плеханова, 2021 The article studies genesis of price and pricing processes in the system of economic security. From theoretical and methodological point of view the research investigates different approaches to the definition and shaping the system of economic security,
A. V. Kovalev, L. N. Orlova
doaj +1 more source
Advanced Engineering Materials, EarlyView.This study investigates laser‐based oxide removal of Cu inserts in oxygen‐free conditions and examines long‐term oxidation kinetics and surface chemistry under different atmospheres via X‐ray photoelectron spectroscopy. Al–Cu compound casting with differently oxidized surfaces is performed, and intermetallic phase formation, morphology, and thermal ...
Timon Steinhoff +9 more
wiley +1 more source
Approaches and methods of valuation of intangible assets - a comparison of the OECD Transfer Pricing Guidelines and International Valuation Standards [PDF]
, 2023 Pavel Svačina
openalex +1 more source
Transfer Pricing, A Tax Avoidance Tool (A Review of Literature)
Nusantara Science and Technology Proceedings, 2021 The purpose of the work presented in this paper is to capture the current state of Transfer Pricing as well as to document the current practices of Transfer Pricing Abuse through a systematic literature review to extend and update the previous work.
Delina Herdian Septiani +2 more
semanticscholar +1 more source
Evaluasi Kewajaran Harga dan Kesesuaian Metode Transfer Pricing dengan Perdirjen Pajak Nomor Per-32/pj/2011 (Studi Kasus pada PT. Mertex Indonesia) [PDF]
, 2014 PT. MERTEX using Transactional Net Margin Method as a pricing method in transfer pricing transactions with related parties. Related to this method, needs to be applicated Arm's Length Principles as defined in PER-32/PJ/2011. This study used a descriptive
Saraswati, M. J. (Medianti)
core +1 more source
Maximum Market Price of Longevity Risk under Solvency Regimes: The Case of Solvency II. [PDF]
, 2016 Longevity risk constitutes an important risk factor for life insurance companies, and it can be managed through longevity-linked securities. The market of longevity-linked securities is at present far from being complete and does not allow finding a ...
Helena Leino-Kilpi (3471101) +5 more
core +5 more sources