Results 41 to 50 of about 9,681,672 (299)
Transfer Pricing – An Analysis from the Romania`s Perspective [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 Given the fact that through transfer pricing companies could move profits from high tax jurisdictions to low ones, world countries have begun to pay particular attention to transfer pricing subject, adopting specific legislation in this respect.
Ioana Ignat
doaj
Reporting Significant Transactions with Affiliated Parties of Listed Companies on Stock Exchange
Audit Financiar, 2021 The complexity of related party transactions may lead to subjective interpretations of their reporting requirements. The objective of the paper is to examine the nature of significant transactions with related parties, how they were reported in ...
doaj +1 more source
Glucagon‐Like Peptide‐1 Receptor Agonists in Multiple Sclerosis: A Topical Narrative Review
Annals of Clinical and Translational Neurology, EarlyView.ABSTRACT The glucagon‐like peptide‐1 (GLP‐1) receptor agonists (RAs) are a relatively new class of drugs that were initially approved by the US Food and Drug Administration to improve glycemic control in patients with type 2 diabetes mellitus and, subsequently, weight reduction in patients with obesity.
Audrey Y. Chang, Farrah J. Mateen
wiley +1 more source
Risky accounting areas in relation to transfer prices [PDF]
Ekonomija: teorija i praksa, 2016 While controlling the marketability of revenues and expenses, special attention should be paid to specific provisions of Article 7 (specifically, items 1 and 8) of the Corporate Income Tax Law, which stipulates that undocumented expenses as well as the ...
Drobnjaković Maja +2 more
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Construction Economics and Building, 2023 Construction organizations are moving toward adopting digitalization in response to Industry 4.0. However, the slow adoption of digitalization has been observed.
Waleed Abu-Khader
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Advanced Engineering Materials, EarlyView.The community‐driven Platform MaterialDigital Core Ontology (PMDco) 3.0 is introduced as a Basic Formal Ontology‐aligned semantic backbone for the processing–structure–properties paradigm in Materials Science and Engineering. Modular engineering, automated releases, and validation workflows are highlighted and key semantic patterns for materials ...
Markus Schilling +15 more
wiley +1 more source
Transfer pricing-effects of arm's length principal method on tax burden entities [PDF]
Anali Ekonomskog fakulteta u Subotici, 2014 Profit level of enterprise which operates under the holding company is not necessarily a result of its business success and capabilities of the company to achieve a positive result.
Saković Dušan, Ilić Miloš
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Toward Full Interoperability in Materials Science: Integrating Workflows With Knowledge Graphs
Advanced Engineering Materials, EarlyView.The connection of conceptual workflow design, portable execution, and ontology‐based semantics leading to provenance‐rich knowledge graphs are main contributors to interoperability in materials science and a prerequisite to AI‐assisted orchestration and for interoperable Materials Acceleration Platforms.
Jan Janssen +14 more
wiley +1 more source
Director Compensation and Related Party Transactions
SSRN Electronic Journal, 2018 This paper examines whether independent directors’ compensation is associated with related party transactions (RPTs). We focus both on directors’ total compensation and on their equity-based compensation. Employing hand-collected data for S&P 1500 firms, we find that independent directors’ compensation is significantly associated with RPTs ...
Ole-Kristian Hope, Haihao Lu, Sasan Saiy
openaire +2 more sources
Advanced Functional Materials, EarlyView.A soft, dual‐channel hydrogel patch enables simultaneous detection of wound temperature and strain by integrating ion‐diffusion‐mediated thermoelectric and resistive sensing. The conformal design maintains stable performance during motion, capturing subtle inflammatory and mechanical changes for continuous wound monitoring.
Yu Fang +7 more
wiley +1 more source