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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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Mihaela Mocanu
Controlling is a concept that is still subject of many controversies. Nowadays, it is used both in theory and in practice to designate a variety of activities. The paper aims at shedding light on this enigmatic concept. First of all, the author offers an...
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Pedro Henrique Franca Gois, Martin Wolley, Dwarakanathan Ranganathan and Antonio Carlos Seguro
Vitamin D (VD) is a pro-hormone essential for life in higher animals. It is present in few types of foods and is produced endogenously in the skin by a photochemical reaction. The final step of VD activation occurs in the kidneys involving a second hydro...
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Vladan Pavlovic, Srecko Milacic, Isidora Ljumovic
Pág. 17 - 24
Investments in sportsmen traditionally were considered as costs, together with transfer fees. From the second half of the twentieth century transfer fees are considered as assets. However, in the late twentieth and early twenty-first centuries the opinio...
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Irina Bilouseac
Pág. 238 - 243
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Charis VLADOS
Pág. 209 - 233
JEL. O10, O40, B52.
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Leonardo Dias da Cunha
As modificações na legislação de regência da CFEM ? alteraram o perfil da partilha dos recursos arrecadados, definiram, indevidamente, conceitos a serem seguidos, ampliaram as hipóteses de incidência, com bases de cálculo que acabam por invadir a competê...
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Renaud Fabre, Otmane Azeroual, Patrice Bellot, Joachim Schöpfel and Daniel Egret
The variety and diversity of published content are currently expanding in all fields of scholarly communication. Yet, scientific knowledge graphs (SKG) provide only poor images of the varied directions of alternative scientific choices, and in particular...
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Olga Morano, Silvia Morales Carrizo
Pág. 13
La provincia de Santa Fe, por su historia política y su desarrollo económico y social es y ha sido, una de las provincias más importantes de nuestro país. En este marco, la dirigencia empresarial santafesina con su actividad y estrategias de gestión ha s...
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Anthony M. Maina and Upasana G. Singh
Big data applications are at the epicentre of recent breakthroughs in digital health. However, controversies over privacy, security, ethics, accountability, and data governance have tarnished stakeholder trust, leaving health-relevant big data projects u...
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Roberto D. Triviño, Antonio Franco-Crespo, Leonardo Ochoa-Urrego
The Internet has become the ultimate platform for convergence, closely associated with network, technology, and media, due to its open and nondiscriminatory architecture. Convergence in telecommunications is propelled by ideas, ideologies, and policies p...
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Roberto D. Triviño, Antonio Franco-Crespo, Leonardo Ochoa-Urrego
The Internet has become the ultimate platform for convergence, closely associated with network, technology, and media, due to its open and nondiscriminatory architecture. Convergence in telecommunications is propelled by ideas, ideologies, and policies p...
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Reply Gara
Pág. 8 - 15
Corporate social responsibility or later abbreviated to CSR has become a trend and a hot topic that is widely discussed in Indonesia. Business practices in the past that tended to have a negative impact, made the discourse on corporate social responsibil...
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Urban sprawl is nowadays a pervasive topic that is subject of a contentious debate among planners and researchers, who still fail to reach consensual solutions. This paper reviews controversies of the sprawl debate and argues that they owe to a failure o...
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Mr Darmawan
Pág. 135 - 149
This study examined the signalling theory about how the market / investors respond to dividend announcements made by companies listed on the Indonesia Stock Exchange during the period 2008-2012. This period was chosen because the economy and economic gro...
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Silvia Lazarescu (Marinescu)
Pág. pp. 44 - 48
In the literature, controversies have arisen concerning the link between accounting and fiscal evasion, which are the object of debates among specialists from different specialized organizations from many countries. Under the term of ?creative accounting...
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Reply Gara
Pág. 8 - 15
Corporate social responsibility or later abbreviated to CSR has become a trend and a hot topic that is widely discussed in Indonesia. Business practices in the past that tended to have a negative impact, made the discourse on corporate social responsibil...
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Martí Bosch, Jérôme Chenal and Stéphane Joost
Urban sprawl is nowadays a pervasive topic that is subject of a contentious debate among planners and researchers, who still fail to reach consensual solutions. This paper reviews controversies of the sprawl debate and argues that they owe to a failure o...
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Ying-Che Hung and Liang-Yü Chen
Traditional electoral districting is mostly carried out by artificial division. It is not only time-consuming and labor-intensive, but it is also difficult to maintain the principles of fairness and consistency. Due to specific political interests, objec...
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