Predicting Financial Performance in the IT Industry with Machine Learning: ROA and ROE Analysis
Applied SciencesIT is recognized as the engine of the digital world. The fact that this technology has multiple sub-sectors makes it the driving force of the economy. With these characteristics, the sector is becoming the center of attention of investors.
Burçin Tutcu +5 more
doaj +1 more source
EU Company Taxation in Case of a Common Tax Base: A Computer-based Calculation and Comparison Using the Enhanced Model of the European Tax Analyzer [PDF]
Within the EU the relation between financial and tax accounting will be significantly influenced by the regulation adopted in June 2002 that obliges all listed companies to prepare their consolidated accounts according to International Accounting ...
Jacobs, Otto H. +3 more
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How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
RisksThe life insurance sector plays a critical role in the financial stability of countries due to its long-term liability structure and strong interaction with the financial system.
Neylan Kaya +6 more
doaj +1 more source
The Role of Controlling in the Process of Enterprise Development [PDF]
Problemi Ekonomiki, 2017 The role of controlling in ensuring the financial and economic security of an enterprise is studied. Features of formation of the information resource within the functioning of economic entities are considered.
Pilevych Dmytro S.
doaj
Method of Component Depreciation of Fixed Assetsts and Its Comparision with Traditional Methods [PDF]
This contribution analyzes, based on specific examples, accounting procedures and tax implications of depreciation of tangible fixed assets. It compares the component method, which has recently appeared in the Czech legal regulations, with the ...
Cermakova, Helena, Starova, M.
core +1 more source
Trump Tariffs 2.0: Assessing the Impacts on US Distilled Spirits Imports
Agribusiness, EarlyView.ABSTRACT The proposed 25% tariff on Mexico and Canada could have significant repercussions on US imports of distilled spirits. This study estimates US import demand across various spirit categories (e.g., tequila, whiskey) and assesses the potential impact of the proposed tariff.
Andrew Muhammad
wiley +1 more source
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source
Accounting and analytical support of management control over tax expenses and tax liabilities
Економіка, управління та адмініструванняThe article analyses the system of economic operations related to tax expenses and tax liabilities of taxpayers and the role of accounting in their reflection.
M.F. Nagirniak
doaj +1 more source
Tax compliance costs: a business administration perspective [PDF]
The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of ...
Eichfelder, Sebastian, Schorn, Michael
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