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Anatol Melega,Marioara Molociniuc Hritcan,Anamaria Geanina Macovei
Transfer pricing is a real challenge for both tax regulators and multinationals who use this procedure, in most cases to erode the tax base. The purpose of this paper is to analyse the tax practices and regulations of countries applying OECD transfer pri...
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Gauda J. Maseko,Merwe Oberholzer,Susanna L. Middelberg
AbstractOrientation: The study explores credit management on the South African higher education landscape in the context of the institutional theory.Research purpose: To calculate a best practice frontier to assess the extent to which universities? credi...
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Dionisis Margaris,Costas Vassilakis
Pág. 22 - 42
Users that enter ratings for items follow different rating practices, in the sense that, when rating items, some users are more lenient, while others are stricter. This aspect is taken into account by the most widely used similarity metric in user-user c...
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Semanur Adali,Cevdet Kizil
Pág. 53 - 64
In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided. Then, some terminology on error, fraud and ethics in accou...
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