Results 91 to 100 of about 453,274 (312)

Tax expenditures: the case of occupational pensions [PDF]

open access: yes
There are many areas of the tax system in which substantial concessions are made, or appear to be made, to certain forms of activity. Such concessions, or reliefs, can cost the government money in just the same way as direct public expenditure programmes.
Andrew Dilnot, Paul Johnson
core  

The New Section 1202 Tax-Free Business Sale: Congress Rewards Small Businesses That Survived the Great Recession [PDF]

open access: yes, 2012
On September 27, 2010, President Barack Obama signed the Creating Small Business Jobs Act of 2010 (“SBJA”) that contains a temporary amendment to Internal Revenue Code (“IRC”) § 1202.
Beckett G. Cantley
core   +1 more source

The Physician‐Scientist Pipeline for Pediatric Rheumatology – Current Landscape and Future Perspectives.

open access: yesArthritis Care &Research, Accepted Article.
Over the past 50 years, the science of pediatric rheumatology has grown exponentially due to an expansion in the understanding of complex rheumatic conditions and a surge in novel targeted therapeutics. Physician‐scientists in the field of pediatric rheumatology have played major roles in these advancements that have improved the care of children ...
Ekemini A. Ogbu   +2 more
wiley   +1 more source

THE EFFECTS OF THE ADOPTION OF IFRS 15 - REVENUE FROM CONTRACTS WITH CUSTOMERS ON THE COMPANY’S PERFORMANCE [PDF]

open access: yesGlobal Economic Observer
The Standard IFRS 15 - Revenues from Contracts with Customers was developed by the IASB in order to replace some of the IAS and US GAAP standards still in force, as well as to introduce significant changes to the accounting of revenues.
ANDREEA PAULA DUMITRU
doaj  

The effect of the new revenue standard on client loyalty programmes

open access: yesJournal of Economic and Financial Sciences, 2014
The popularity of client loyalty programmes has increased drastically over the past few years, with more than 100 suppliers in South Africa currently making use of them.
Sophia Brink
doaj   +1 more source

Invisible Taxpayers [PDF]

open access: yes, 2016
The paradigm tax dispute involves a taxpayer on one side and the government on the other. In that traditional dyad, only the taxpayer matters, even though the interrelatedness of taxpayers across the fiscal system means that the outcome of any one ...
Sugin, Linda
core   +1 more source

Real‐world trends in prenatal antirheumatic drug utilization in Ontario, Canada: A cross‐sectional time‐series analysis

open access: yesArthritis Care &Research, Accepted Article.
Objectives This study aimed to describe real‐world trends in preconception and prenatal use of antirheumatic drugs among pregnant individuals with rheumatic diseases in Ontario, Canada. Methods We conducted a time‐series analysis using repeated cross‐sectional data to examine annual patterns of disease‐modifying antirheumatic drug (DMARD) use among ...
Shenthuraan Tharmarajah   +6 more
wiley   +1 more source

ANALISIS DAMPAK RENCANA PENERAPAN ISAK 16: PENYELENGGARAAN PRASARANA KERETA API RINGAN/ LIGHT RAIL TRANSIT

open access: yesJurnal Akuntansi Universitas Jember, 2018
The purpose of this research is to analyze the impact of the implementation plan of ISAK 16 by KAI, the other purpose of this research is to discuss what issues might be faced by KAI in the plan to implement ISAK 16.
Bambang Budi Prasetyo, Dian Agustia
doaj   +1 more source

Incorporation of Selenium into Sol–Gel‐Derived Bioactive Glass: Influence on Glass Structure, Bioactivity, and its Selective Cytotoxicity

open access: yesAdvanced Engineering Materials, EarlyView.
Selenium was incorporated into a sol–gel‐derived bioactive glass to enable sustained therapeutic ion release. The selenium‐containing glass preserved bioactivity while selectively inducing cytotoxicity in osteosarcoma cells and maintaining osteoblastic viability.
Breno Rocha Barrioni   +7 more
wiley   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI PENERAPAN AKUNTANSI AKRUAL PADA PEMERINTAH KOTA PONTIANAK

open access: yesJurnal Akuntansi Indonesia, 2017
This study aims to determine the extent of implementation of accrual accounting and the factors that influence the level of implementation of accrual accounting in Pontianak.
Yani Riyani, Bob Mustafa, Linda Suherma
doaj   +1 more source

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